Application for specification of details of a payment order. How to write a letter to the tax about payment verification
First approved uniform rules for correcting errors in instructions. The document comes into force on December 1, 2017, but you can use the new procedure now.
To clarify the payment, the company sends a free form to the tax application. Due to errors in the status, basis, tax period, as well as the payer's TIN and PPC, payments do not depend on the treasury.
If the company made a mistake in the recipient’s BCC, TIN and PPC, the inspectors will first send a notice of clarification to the Treasury. In any case, inspectors will make a decision on clarification 10 working days after the statement and inform the company about it. If the company has a personal account on the website of the Federal Tax Service, information about the clarification will appear in it.
In a special way it is necessary to clarify the payments for old and new installments. The Federal Tax Service and the FIU have already agreed on a single procedure (letter of the Federal Tax Service of Russia, the FIU dated 06.06.2017 No. 3N-4-22 / 10626a / NP-30-26 / 8158). Now it will be registered in the order of the Federal Tax Service.
Payment verification at the IFTS for insurance premiums: sample 2017
Payments to the PFR and the FSS, which the company paid after January 1, 2017, must be specified in the tax.
Uncertainty remained with the clarification of payments to the FSS. In the new procedure, nothing is said about a special refinement of contributions in case of temporary disability. From the clarifications, it follows that you need to clarify payments for 2017 and later through the tax. Payments for earlier periods will be clarified by the fund. Including payments for 2016 that the company transferred in 2017 (letter of the Federal Tax Service of Russia dated 03.02.17 No. ZN-4-1 /).
Specify the remaining contributions this year through the tax authorities. The payment verification algorithm in IFTS 2017 is as follows:
1. Make up in free form. The sample can be downloaded from the link below.
One application can clarify several payment errors at once, but do not specify several orders at once with one document. Tax authorities will make a request to the fund. If the FIU has not yet managed to post erroneous payments to personal accounts, then the payment will be clarified.
Sample application to the IFTS for the clarification of payment of contributions 2017
Head of the IFTS of Russia No. 7 in Moscow
Ref. No 164 from 08/21/2017
PAYMENT REVISION STATEMENT
On 15.08.17, by payment order No. 142, the Company LLC paid contributions for pension insurance of employees for July 2017 in the amount of 146,500 (one hundred forty-six thousand five hundred) rubles. By mistake, the company in the payment field 105 reflected the wrong OKTMO - 45342000. Whereas the correct code must be considered - 45375000.
In addition, the Company LLC entered in the field 104 of payment No. 142 the wrong budget classification code - 182 1 02 02010 06 1000 160. The company transferred contributions for July 2017, so the correct BCC is 182 1 02 02010 06 1010 160 (order of the Ministry of Finance of Russia dated 07.12 .16 No. 230n).
Guided by clauses 7 and 8 of article 45 of the Tax Code of the Russian Federation, we ask that in the payment order dated 15.08.17 No. 142, the correct OKTMO is 45375000, and KBC - 182 1 02 02010 06 1010 160.
Errors in the payment order did not entail the non-transfer of insurance premiums to the budget on the corresponding account of the Federal Treasury. Therefore, LLC Company on time fulfilled the obligation to pay pension insurance contributions. Please clarify the payment on the day the money is transferred and reset the penalties.
Appendix: payment order dated 15.08.17 No. 142 - for 1 liter.
Attach a copy of the payment with an error to the application. In one application, specify only one payment order. List in it the details that need to be fixed (see sample).
2. Send a statement to the inspection. An application for inspection can be sent on paper or electronically. Payments that the FIU has already posted on the personal cards of the insured cannot be clarified. Therefore, the tax authorities will make a request to the FIU. The fund will respond within 5 business days, and after that the inspectors will make their decision. There are no such restrictions for contributions to the FSS.
The standard response time for a written request is 30 days. The inspectors will notify you of the decision within five business days after they accept the request (paragraph 7 of article 45 of the Tax Code).
3. Check the budget settlement card. After the inspection reflects the changes in the personal account of the company, order from the tax authorities a certificate of the status of settlements on contributions or a reconciliation report. An application for reconciliation of calculations can be brought to the inspection in person, sent by mail or electronically. The inspection will issue a certificate in five business days. If the information from the certificate does not match your data, it is worthwhile to reconcile the calculations with the tax authorities and discuss the discrepancies.
Tax payment verification: tax sample 2017
The company may have arrears in tax, for example, on personal income tax due to errors in field 107. Here you must fill in the tax period. But if the company recorded the wrong month or last year, the program crosses out these payments. As a result, the accrued tax at the rate of 6-personal income tax on which penalties are applied is hanging on the card. To nullify the arrears, it is necessary to clarify the payment - to submit an application to the Federal Tax Service Inspectorate in any form.
Sample application to the IFTS on the refinement of tax payment 2017
Limited Liability Company
TIN / KPP 7701025478/770101001
127138, Moscow, st. Basmannaya, d. 25
Head of IFTS of Russia № 1
Ref. No. 789 dated 08/10/17
on specification of details in a payment order for transferring payments to the budget
In the payment order dated 04.08.17 No. 456 for the transfer of personal income tax calculated by a tax agent from the salary of employees for July 2017 in the amount of 89 000 rubles, LLC Company recorded the wrong tax period (field 107) - MS 08.08.2017. The correct value is 08/04/2017.
Based on paragraph 7 of Article 45 of the Tax Code of the Russian Federation, we ask you to clarify the details in the payment order.
Since due to an error in the payment order, the PIT received the budget on time, please do not charge late fees.
Attachment: copy of payment order dated 04.08.17 No. 456
General Director Astakhov I.I. Astakhov
In the document, inform that you made a mistake in the payment. Then write down what value is correct, and ask to clarify it, as well as reset the penalties. Attach a copy of the payment.
The code names two errors due to which the tax is not considered paid. This is the wrong account or name of the beneficiary's bank (subparagraph 4, paragraph 4, article 45 of the Tax Code of the Russian Federation). But other information can be clarified: the status of the payer, KBK, tax period, etc. (letter of the Ministry of Finance of Russia dated 03.03.2012 No. 03-02-08 / 31).
Clarification of payment of contributions to the fund
Submit a request for clarification to the FIU. Compose it in free form (see sample). The fund will review the application within five business days and send the decision to the inspection. PFR specialists will immediately recount the penalties that the program accrued for bad debts, and also report the recount to inspectors.
1. Make a statement for clarification. The company has the right to clarify the payment for 2016 if the contributions fell into outstanding. To do this, apply. The FIU will not specify the payments that it carried on the personal cards of the insured. The law does not establish the period during which the fund posts the data. Therefore, to find out whether it is possible to clarify the payment, it will turn out only by application.
Compose the document in free form. In it, write down the details of the payment with an error. Then write the correct details of the details that need to be corrected: the basis, type of payment, TIN, KPP, tax period, etc. Attach a copy of the erroneous payment with a bank mark.
Sample application to the fund for payment verification 2017
Limited Liability Company ldquo; Company rrdquo;
105066, Moscow, st. Basmannaya, d. 26, office 202
GU PFR No. 10 in Moscow and the Moscow Region
Ref. No 163 of 08/21/2017
PAYMENT REVISION STATEMENT
12/30/16 by payment order No. 278 LLC The company paid the contributions for medical insurance of employees for December 2016 in the amount of 218,000 (two hundred eighteen thousand) rubles.
By mistake, the company reflected in the field 104 of the payment system a budget qualification code - 392 1 02 02101 08 1011 260. The company paid contributions for December, so the correct code in the payment was 392 1 02 02101 08 1011 160 (order of the Ministry of Finance of Russia dated 01.07.13 No. 65н) .
Guided by section 1 of the Procedure (approved by the order of the Federal Tax Service of Russia of 07.25.17 No. MMV-7-22 /), we ask that the payment code dated 12/30/16 No. 278 be considered correct KBK - 392 1 02 02101 08 1011 160.
An error in the KBK did not result in the non-transfer of insurance contributions to the budget to the corresponding account of the Federal Treasury. Therefore, LLC Company on time fulfilled the obligation to pay health insurance premiums. Please clarify the payment on the day the money is transferred and not charge penalties.
Appendix: payment order dated 30.12.16 No. 278 - per 1 liter.
General Director Astakhov I.I. Astakhov
2. Send an application to the fund. Submit an application to the fund on paper in person or by mail, or send it over the Internet with an enhanced qualified signature. The FIU promises to review the appeal within five business days and decide on a clarification. The FSS does not give exact dates.
Due to an error in the order, penalties could be added. After clarification, the fund will reflect the payment by the date the company sent the money. Therefore, it will recalculate interest, but only for the period until January 1. The decision to clarify the FIU will be passed to the tax authorities. They will correct the payment information in the card and recount the penalties that accrued after January 1.
If you specified the BCC or type of payment, then the inspectors will first clarify through the Treasury (order of the Federal Tax Service of Russia dated 01/18/2012 No. YAK-7-1 /). Therefore, the refinement may be delayed.
3. Order reconciliation with inspection. Inspectors will not report that they corrected the information in the card. Therefore, then it is worth going through a reconciliation with the tax. Reconciliation can be ordered at any time (subparagraph 11, paragraph 1, article 32 of the Tax Code of the Russian Federation). To do this, submit a reconciliation application or request a statement of calculations. Make a statement on paper in free form. Also, reconciliation can be ordered promptly through the electronic document management operator or in your personal account on the website of the Federal Tax Service.
In the case of an incorrect indication in the payment of taxes to the KBK, the taxpayer has the right to submit an application for clarification of the payment. At the same time, the indication in the payment order for the tax transfer of the incorrect budget classification code is not a basis for recognizing the obligation to pay tax as unfulfilled. But to clarify the payment, the taxpayer may submit a letter or application to the tax authority. This was reported by the Federal Tax Service of Russia in a letter dated 10.10.16 No. SA-4-7 / 19125.
So, if during a tax payment or payment of insurance premiums in the name of the organization, the status of the taxpayer, KBK, TIN, KPP, the organization can clarify its payment if it writes a letter of clarification. Based on this document, inspectors will recalculate interest charged in accordance with clause 2 of Section V of the Recommendations on the procedure for maintaining the Settlements with Budget database in tax authorities (approved by order of the Federal Tax Service of Russia dated 16.03.07 No. MM-3-10 / [email protected]), it is possible to clarify the BCC if the erroneous and correct codes relate to the same tax.
Otherwise, the organization will be forced to transfer the tax again using the correct code, and then ask for a tax refund. In this case, tax sanctions cannot be avoided. It is most likely that the court will have to prove the unlawfulness of fines if the payment has the name KBK of another tax.
Perhaps if payments are made to the federal or regional budget. If payments are made to the local budget, then you can correct the error by listing the tax and penalties for the correct details. In this case, the overpayment is returned to the current account.
At the moment, tax authorities independently specify payments that fall into the category of outstanding. This applies mainly to payments, in which, for example, the organization indicated a non-existent BCC, but the transfer tax correctly indicates the purpose of the payment. Penalties in this case are not charged.
If the organization incorrectly indicated the account number of the Federal Treasury and the name of the beneficiary's bank, then interest will be charged on arrears. Such penalties will not be reset. In this case, you need to write a tax refund application and submit it to your tax office.
The tax inspectorate must make a decision on the clarification of the payment within 10 working days from the date when you receive a statement from the organization (letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324). The inspectors will notify the payer of the decision within the next five days. After making a decision on the payment verification, the inspection will recalculate the interest charged on the amount of tax for the period from the date of its actual payment until the day the decision on the payment verification is made.
- basis of payment;
- affiliation of the payment (for example, KBK);
- taxable period;
- payer status ();
Payment details can be clarified only if the mistake made did not affect the tax crediting to the budget. This procedure is provided for by paragraph 7 of the Tax Code of the Russian Federation.
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Mandatory details in the Statement on REFINING PAYMENT to the tax
The application must indicate the error that was made in the payment order, and its details. The correct information must also be indicated that will allow the tax authorities to correctly reflect the amounts in the settlement card with the budget.
The application must be accompanied by documents confirming the payment of tax to the budget.
The payment verification procedure is used to correct errors in payment orders that did not result in non-transfer of tax to the corresponding account of the Federal Treasury.
In this case, you should not wait for the results of the inspection and the treasury, but you should urgently start submitting an application for payment clarification to the IFTS, to which you need to attach a payment with a bank mark. On the basis of this application, the inspection will be able to initiate a reconciliation of taxes, fines and penalties paid, or immediately make a decision to clarify the payment on the day the tax is actually paid. And, of course, penalties that have been accrued on the personal account will have to be recounted.
According to the instructions of the Ministry of Finance, the inspection must carry out the above actions within 10 days from the receipt of the taxpayer application or from the moment of signing the reconciliation act.
Note: Letter of the Ministry of Finance of Russia dated 07.31.08 No. 03-02-07 / 1-324
So, the taxpayer who finds out that due to an error in the payment order the tax is not reflected in the personal account, must perform the following actions:
- Contact the bank and receive confirmation of the timely transfer of tax in writing. Simply put, a paycheck with a bank mark on execution.
- Submit a statement of payment verification to the tax office. If necessary, you can apply for reconciliation of payments.
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Statements of an individual and legal entity on REFINING PAYMENT in a tax form in Word Word format
Application of a citizen on clarification of details of a payment document
It will be needed if the person made a mistake in the payment documents for transferring the state duty when the money to the necessary recipient was finally gone (for example, there was a mistake in the payer's name). To clarify the payment, write this statement. Download the sample (.doc 33Kb).
Application of a legal entity to clarify the details of a payment document
The inspection must make a decision to clarify the tax payment within 10 business days from the date of receipt of the application from the organization. After a decision has been made to verify the payment, the tax inspectorate will recalculate interest charged on the amount of tax for the period from the day it is actually paid until the day the decision to verify the payment is made. This procedure is provided for by paragraph 7, paragraph 8 of Article 78 of the Tax Code of the Russian Federation and is explained in the letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324
The list of errors that can be corrected is limited. The organization may clarify:
- basis of payment. For example, replace the value “TP” in the field 106 of the payment order with the value “AP”;
- payment affiliation. In particular, correct erroneous BSC or OKTMO;
tax period - field 107 of the payment order; - payer status. For example, replace the value 01 (taxpayer) in the field 101 of the payment order with the value 02 (tax agent);
- TIN, PPC of the payer and recipient.
Payment details can be clarified only if the mistake made did not affect the tax crediting to the budget. Attach a copy of the payment order to the application, confirming the transfer of tax to the budget. All signatures in the document must be decrypted (GOST R 6.30-2003)
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When payment cannot be clarified
It is impossible to specify incorrectly indicated account numbers of the Treasury of Russia and the name of the bank of the recipient of funds (paragraph 4 of article 45 of the Tax Code of the Russian Federation).
If you make such mistakes, then the payment will not be made by the bank at all or the funds will go to the account of the treasury, but of another region. In any case, the tax will have to be paid again. For a refund of the originally paid amount, please contact:
- to the bank - if the payment is not executed;
- to the tax inspectorate at the place of registration of the organization - if the funds are debited from the settlement account of the organization, but have not been transferred to the account of the regional treasury.
Submit an application to the tax office at the place of registration. Within 10 working days from the receipt of this application, inspectors will write to the Federal Tax Service of Russia at the place of payment payment. They will attach to the appeal a copy of the organization’s refund statement in electronic form (scan image). Having received these documents, no later than the next business day, the Federal Tax Service of Russia will send them to the regional treasury department to return the erroneously received amount. After that, the regional treasury department will transfer the organization an erroneous payment and within three business days will notify the tax service representatives about this.
It happens that at the time of filing an application, the tax inspectorate does not yet have information about whether the payment has been credited to the treasury account in another region. Then, within two working days from the receipt of the application, the inspection will send a corresponding request to the regional Federal Tax Service of Russia. To answer this request (to confirm the payment has been received), the regional Federal Tax Service of Russia should within two business days from the moment of its receipt. After that, the erroneously credited amount will be refunded in the same manner.
Note: Letters of the Ministry of Finance of Russia dated November 2, 2011 No. 02-04-10 / 4819, dated August 10, 2011 No. 02-04-09 / 3641 and the Federal Tax Service of Russia dated September 6, 2013 No. ZN-3-1 / 3228.
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Will there be penalties for clarification of the tax payment and offset of the overpayment on account of arrears
If the taxpayer transferred the money to the budget on time, but with the wrong details, and later filed an application for payment verification, then the date of payment of the tax will be considered the date of transfer of the incorrect payment, and therefore should not. But it’s not always possible to avoid monetary sanctions so easily.
Note: Letter of the Federal Tax Service dated 04/11/2017 No. ZN-4-22 / 6853
There are two situations where clarification of payment details does not save from late fees.
1. If a mistake was made in the account number of the Federal Treasury or in the details of the beneficiary's bank, then submitting an application for clarification is generally useless - the obligation to pay tax will in any case be considered unfulfilled (paragraph 4, paragraph 4). The amount of tax will have to be sent to the budget again, and the date of payment will be considered the day of transfer of the second correctional payment. Those. if the correct payment was sent after the tax deadline established by law, the tax authorities will charge penalties for late payment.
2. If the erroneous payment was originally transferred late. In this case, the tax authorities reverse the accrued interest only for the period from the date of the actual transfer of the money until the date of the decision to clarify. Accordingly, for the initial delay the penalty will still have to be paid.
Settlement of the existing overpayment for arrears
in this case, there will definitely be penalties. Indeed, when conducting such a set-off, the obligation to pay tax is considered fulfilled from the date the IFTS makes a decision on the set-off. True, there are some nuances here. The tax authorities have 10 working days to decide on the offset of the overpayment from the date of receipt of the relevant application from the payer (clause 4). Accordingly, if the payer submits a set-off application at least 10 working days before the deadline for tax payment, which he fears arrears, and the tax authorities make a positive decision, there will be no penalty. Indeed, the arrears simply will not arise - the tax will be “paid” on time due to the credited overpayment.
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Some errors in the payment for tax transfer, due to which the payments were "unclear", the inspection will specify if the company writes a statement. First of all, we mean errors in the KBK, TIN, KPP or organization name, taxpayer status. According to the company’s statement, the tax authorities should not only clarify the payments, but also remove penalties accrued on arrears arising from the lining (Clause 7, Article 45 of the Tax Code).
True, it will be possible to clarify without a CSC problem only if the erroneous and correct codes relate to one tax (clause 2 of Section V of the Recommendations on the procedure for maintaining the database “Accounts with the Budget” in the tax authorities, approved by order of the Federal Tax Service of Russia dated March 16, 2007 No. MM-3-10 / [email protected]) Otherwise, you will have to transfer the tax again using the correct code, and then ask for a tax refund and pay late fees.
Although the Tax Code does not establish such a restriction, it is most likely that the court will have to prove the unlawfulness of fines if the payment is called KBK of another tax. Note that the information reflected in the purpose of payment is applied to the tax wiki only if a nonexistent code is specified in field 104.
It will be possible to clarify OKATO without problems if the payment was transferred to the federal or regional budget and did not participate in the formation of local budget revenues. If the tax has already been credited to the "erroneous" local budget, then you can correct the error by listing the tax and penalties for the correct details. In this case, the overpayment is returned to the current account. Another option for clarification and the illegality of the accrual of interest will again have to be defended in court.
A mistake in such details as the tax period, the grounds or type of payment can also be corrected by writing a statement to the inspection to verify the payment. But in this situation, payments will still be credited to the budget and reflected in the budget settlement card, so you can not correct such an error.
I must say that now in some regions, tax authorities independently specify most of the payments that fall into the category of outstanding. Of course, we mean situations where, from other details of a payment, one can judge the true ownership of the payment. For example, the company indicated a non-existent code for budget classification, but the transfer tax correctly indicates the payment destination. Moreover, interest in this case is not charged. The fact is that after clarification, such
the amounts are transferred to the settlement card with the budget on the date indicated in the payment order.
If the account number of the Federal Treasury and the name of the beneficiary's bank are incorrectly written, then no interest will be canceled. In this case, the amount will not be credited to the budget, which means that the obligation to pay tax is considered unfulfilled (subparagraph 4, paragraph 4 of article 45 of the Tax Code of the Russian Federation). In such a situation, you will have to write a tax refund application and submit it to your tax office. And this also applies to cases when the tax was credited to the account of the Federal Treasury of another constituent entity of the Russian Federation.
You can draw up a document in any form. It is necessary to name a specific mistake that was made in the payment order, and its details. In addition, you must provide the correct information necessary to reflect the amount in the card calculations with the budget.
Documents confirming the payment of tax to the budget should be attached to the application.
Letter to verify payment of tax sample
You can make a printout of an electronic copy from the Client-Bank system and assure it with the signature of the General Director and the company's seal. True, some inspections require that a bank mark be placed on the payment order. In addition, for particularly demanding inspectors, a statement from the current account can be attached to the application, which shows that the money has been debited from the company's current account.
If, as a result of an error, the payment was untimely reflected in the budget settlement card, then the application still asks to recalculate interest.
The application is sent as necessary - when they find an error. There are no specific deadlines for this.
How to clarify the "tax" payment?
A payment order for paying taxes is drawn up according to special rules. In particular, in addition to standard details, such “payments” involve filling in a number of additional fields. This greatly improves the chances of making a mistake. So, there is a danger that the obligation to pay tax will not be recognized as fulfilled with all, as they say, arising. However, in most cases, everything is far from so scary - the payment will simply fall into the category of unclear ones, and in this situation the taxpayer is required to take a number of measures to clarify it.
Ways of fulfilling the obligation to pay taxes are established by paragraph 3 of Art. 45 of the Tax Code. However, for organizations this rule does not provide for the ability to pay taxes in cash. In particular, representatives of the Ministry of Finance of the Russian Federation insist on this (Letters of the department dated November 18, 2011 N 03-02-07 / 1-396, dated June 28, 2010 N 03-02-07 / 1-296).
Of course, judges, unlike financiers, admit that the tax can be paid by the organization and in cash if the corresponding amount is paid at the expense of the organization by its legal representative (director). Such conclusions are contained in the Decisions of the FAS of the North-Western District of August 20, 2008 in the case of N A42-6789 / 2007, the FAS of the North Caucasus District of June 11, 2009 in the cases of N A32-16433 / 2008-3 / 278, FAS Volga region on March 11, 2010 in the case of N A72-10616 / 2009.
However, since such a way of fulfilling the obligation to pay tax inevitably causes a conflict with tax authorities, which requires permission in court, it is obvious that resorting to it is worthwhile only as a last resort.
As a general rule, the organization’s tax obligation is recognized to be fulfilled from the moment the bank submits an order to transfer funds to the budget of the Federal Treasury from the taxpayer account (subparagraph 1, paragraph 3, article 45 of the Tax Code). At the same time, of course, it is necessary that on the day of payment there should be a sufficient amount in the form of a cash balance on the company's current account. In addition, recognition of the obligation to pay tax may be compromised if errors were made in filling out the “payment”.
Fatal details of the tax order
Settlements by payment orders is one of the forms of non-cash payments provided for by the Regulation on non-cash payments in the Russian Federation approved by the Bank of Russia on October 3, 2002 N 2-P (hereinafter - the Regulation). It also contains the form of “payment”, as well as the procedure for its formation. However, when calculating the budget this is not enough.
For your information! The procedure for resolving the issue of returning the amounts of payments erroneously transferred by the taxpayer to the account of the territorial authority of the Federal Treasury, and the mechanism for such a return are given in the Letters of the Ministry of Finance of Russia dated August 10, 2011
How to write a letter of payment verification to the tax
According to paragraph 7 of Art. 45 of the Tax Code, an order to transfer tax to the budget is filled out by the taxpayer in accordance with the rules established by the Ministry of Finance in coordination with the Central Bank of the Russian Federation. They are approved by Order of the Ministry of Finance of Russia of November 24, 2004 N 106n. So, clause 2.10 of the Regulation stipulates that a number of fields in settlement documents for the transfer and collection of tax and other obligatory payments are filled out taking into account the requirements established by the Federal Tax Service, the Ministry of Finance and the Federal Customs Service in regulatory legal acts that have been adopted jointly or by agreement with the Bank of Russia. We are talking about such details as: "Payer", "Recipient", "Purpose of payment", "TIN" ("TIN of the payer"), "TIN" ("TIN of the payee"), as well as fields 101 - 110 (status payer, KBK, OKATO, KPP, the basis of payment, its type, etc.) of the payment order.
Of course, the mistake is far from being in every requisite of a payment order that will entail such consequences as non-recognition of the obligation to pay tax and arrears. Fatal according to paragraphs. 4 p. 4 Art. 45 of the Tax Code are considered “misses” in indicating the account number of the Federal Treasury and the name of the beneficiary's bank, as a result of which the amount of tax was not paid to the budget in the corresponding account. However, even if the incorrectly filled in "payment details" did not lead to the fact that the money did not arrive as intended, they make it difficult to identify the payment: who paid it, for what, for what period, etc. And until these circumstances are clarified, the taxpayer will also be credited with arrears. Another thing is that the tax obligation in this case can nevertheless be recognized as fulfilled precisely on the date of transfer of funds under the "inaccurate" payment order, thereby returning everything to normal, as if there was no debt. But in order to level the arrears, the taxpayer needs to take certain actions.
Payment verification procedure
Paragraph 7 of Art. 45 of the Tax Code provides that if a taxpayer detects an error in the execution of an order, with the exception of those that entailed the non-receipt of money in the budget to the necessary account of the Federal Treasury, he has the right to verify the payment. To this end, the inspection at the place of registration should submit a statement of the mistake with the application of documents confirming the payment of tax and its transfer to the budget system to the corresponding account of the Federal Treasury, with a request to clarify the basis, type and type of payment, tax period or status of the payer.
The application form for payment verification has not been approved, therefore it is compiled arbitrarily. As a document proving the payment of tax and its transfer to the budget system to the corresponding account of the Federal Treasury, a bank statement (a copy of it) can serve. In addition, the “erroneous” payment order itself (a copy) is also worth attaching. In this case, a copy of this "payment" drawn up by the taxpayer in paper form, the tax authorities are entitled to demand from the bank. A credit institution is obliged to submit such a report within five days from the day it receives a tax inspection request.
Also, at the proposal of the IFTS or the taxpayer himself, as part of the payment verification procedure, a joint reconciliation of taxes paid by the company may be initiated. Reconciliation results are documented in an act signed by the organization and an authorized inspection official. The form of the act was approved by Order of the Federal Tax Service of Russia of August 20, 2007 N MM-3-25 / [email protected]
The tax authorities must notify the taxpayer of the decision adopted regarding the clarification of the payment within five days after its adoption. The decision form was approved by Order of the Federal Tax Service of Russia dated April 2, 2007 N MM-3-10 / [email protected] If the decision is positive, then inspectors are required to clarify the day the company actually paid tax to the budget. At the same time, penalties calculated on its amount must be recalculated for the period from the day of its actual payment until the day the decision on the payment is specified is made.
Special case for BSC
By and large, paragraph 7 of Art. 45 of the Tax Code does not provide any grounds on which tax authorities may refuse to clarify the payment, unless, of course, we are talking about errors in the "payment", in the presence of which the obligation to pay tax is not considered fulfilled. Meanwhile, in practice, inspectors often refuse to clarify an incorrectly indicated CSC, as a result of which the corresponding amount falls into another budget (for example, if the amount of VAT credited to the federal budget is paid under the CSC of property tax credited to the regional budget). Moreover, in a letter dated December 22, 2011 No. ZN-4-1 / 21889, representatives of the Federal Tax Service of Russia indicated that, based on the provisions of Art. 45 of the Tax Code, clarification of the BCC can be made only within the limits of the same tax. Simply put, to clarify the code of budget classification, according to experts of the tax service, it is possible, for example, if the code for a different tax rate was indicated when reflecting the KSC for personal income tax. If instead of the BCC for VAT, for example, the budget classification code for income tax was indicated, then it is no longer possible to clarify the payment.
In this case, it should be borne in mind that, based on the prevailing arbitration practice, such a refusal by the controllers to clarify the payment is unlawful, even if by mistake in the "payment" it was indicated not just the KBK of another tax, but a tax credited to the budget at a different level (Decisions FAS of the North-Western District of July 27, 2010 in the case of N A56-41798 / 2009; FAS of the West Siberian District of October 8, 2009 in the case of N A45-8082 / 2009; FAS of the Far Eastern District of March 30, 2009 N F03-1121 / 2009). As the arbitrators indicate, paragraph 7 of Art. 45 of the Tax Code provides for the possibility of clarifying the payment in any case, if the money got into the budget system of the Russian Federation to the appropriate account. Meanwhile, the budget system by virtue of Art. 6 Budget Code is a combination of federal, regional and local budgets.
Note! From January 1, 2012, by Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n, new BCCs were put into effect. In particular, the codes of budget classification have changed, according to which personal income tax is to be transferred. At the same time, in a letter dated December 30, 2011 N 02-04-09 / 6082, financiers emphasized that when the old PSC on personal income tax is indicated in the settlement documents this year, the treasury bodies will independently take into account and distribute such revenues according to the appropriate budget classification codes. However, in the Letter dated April 2, 2012 N 02-04-08 / 1092, officials warned that, as they say, there is little good, and from April 5, personal income tax payments transferred to old KBKs will be classified as unclear.
By the way, even the Ministry of Finance in its explanations indicates that the Tax Code does not stipulate that an incorrect indication of the BCC in the payment order is the basis for recognizing the obligation to pay tax unfulfilled. Accordingly, such errors can be clarified in the manner prescribed by paragraph 7 of Art. 45 of the Code. This conclusion, in particular, follows from the Letter of the Ministry of Finance of Russia dated March 29, 2012 N 03-02-08 / 31.
A. Kryukova
The life of an individual entrepreneur - a site in plain language about reporting IP
05/25/2017 admin Comments 0 Comment
Good afternoon dear friends! Surely many of you have come across a situation where all taxes and payments were paid on time, but you still receive a letter of “happiness” that you didn’t pay for something. Such situations occur, as a rule, at those moments when a mistake was made in the details. You and the employee of the bank can be mistaken. Very often mistakes are made when writing OKTMO and KBK. Today I will tell you what to do if you are faced with such a nuisance. To solve this problem, we will help us with a statement on the clarification of the payment.
If you nevertheless received a notification that you did not pay any payment on time, you should not immediately run to the ATM and pay. If the letter has already arrived, then there is already an arrears. Therefore, without panic and fuss. We begin to understand. We are looking for our receipts for tax or some other payment and carefully check all the details specified in the payment receipt. If you don’t know OKTMO or KBK of your tax office or branch of the PFR, FSS, then the Internet will help you find these details. Have you found?
Sample application for clarification of tax payment
We are checking! Everything should be exactly the same, to a single figure. If you made a mistake in at least one digit, the computer will not see your payment and will automatically print a receipt for the arrears to you. There should be no errors! If you indicated everything correctly, then either the bank did not transfer the money or the inspection does not see it. In this case, everything is simple. We take receipts and go to the Federal Tax Service, FSS, PFR and show them what you did on time and how to. The question should be closed.
Now consider the second option. You checked all the details in the receipt and found an error. It doesn’t matter if you or the girl in the bank made this mistake, the money went wrong. There’s no sense in swearing at the bank and there is no sense in swearing at all. You just need to write a statement to our regulatory authority that a small error has occurred. Let's take a closer look at how to write such a statement.
I am writing statements for my tax. You will accordingly write all your details. Also indicate yours: name of organization, name, name of inspection, name of head of inspection (you can search on the Internet), your details and dates from receipts.
The statements to the pension fund and the Social Insurance Fund will be similar. Only in the FIU and the FSS do not write the line: on the basis of paragraph 7 of Art. 45 of the Tax Code of the Russian Federation, I ask you to make the appropriate changes. Write the rest by analogy.
Now we take this statement and go to the Federal Tax Service, FSS, PFR and give it there. After considering your application, the arrears should be removed from you, and the money will be transferred to the necessary accounts.
I hope you succeed!
If you have any questions, ask them in the comments! Good luck to everyone!
The tax burden on the payer is removed when the funds arrive at the destination - to the budget structure. If a mistake was made in the payment order, the financial transaction will not be carried out by the bank and the money will freeze. Taxes and insurance premiums will not be received on time by the federal tax office, and you will be charged fines and penalties. In this case, you can write a letter to the Federal Tax Service Inspectorate to clarify the payment. But know, not everything is possible to fix. We will know further what data entered by mistake are subject to correction and which is not.
The Tax Code of the Russian Federation has established the following classification of information in which a payment document will be deemed incorrectly prepared:
- Error in the details of the recipient bank;
- Indication of false data on the account of the federal service;
- OKTMO entered incorrectly.
Such payments are not subject to correction with the help of a letter confirming payment to the tax, a sample of which is presented below.
Important! In cases of such shortcomings, you should resend the payment based on the correct details and pay late fees.
In this case, double payment of personal income tax or other contributions will not occur. Money transferred on the basis of an erroneous OKTMO and hanging in the budget system can be returned upon request. An application form will be issued to you by a bank specialist.
It should be noted that if erroneous information in the payment document was entered not by you, but by the receiving staff, you will not be released from paying late fees. This is justified by the fact that the payer is obliged to verify the correctness of these details when making a wire transfer. The situation will not change when the court proceedings are opened.
Individuals must verify the data entered in the payment system incorrectly and correct errors by writing a statement to the Federal Tax Service of Russia in the following cases:
- Errors in the numerical code of KBK, TIN or PPC.
- Incorrect taxpayer status or company name.
Attention! Based on the clarifications of the Federal Tax Service dated October 10, 2016 No. SA-4-7 / 19125, erroneous information entered in the payment system regarding the BCC or the status of the payer will not become the basis for the formation of tax debt.
To make changes to the payment document, sending a letter to clarify the BCC to the tax will help, a sample of which can be downloaded on the website. The petition is in free form. You can use the provided template or write a statement yourself.
Important! If the codes are indicated erroneously for several payments transferring personal income tax and other taxes and contributions to the budget, making changes will not save you from paying penalties.
Legal basis for the adjustment of details
Every bona fide taxpayer has the right to correct erroneously entered data by sending a letter to the Federal Tax Service Inspectorate to clarify the BCC and other details of the payment order. This is justified by paragraph 7 of Article 45 of the Tax Code.
What will happen if you do not clarify the payment
If an authorized employee of the company noticed an error on time, be sure to immediately notify the Federal Tax Service about this and correct the incorrectly entered information. Otherwise, the payment will be received late or will not be credited at all. And if you ignore the requirement of the tax authorities on the timely fulfillment of obligations to pay taxes and fees, except for fines and penalties, you can fall under an administrative violation.
Advice! Indicate all the details in the payment of income taxes correctly. It’s better to check it once more, and in case of errors, download an example of a statement and correct defects. After all, tax levies mandatory for payment will still be exacted, and you will be burdened with additional costs.
Who draws up the clarification document
Drawing up a statement on the refinement of a tax payment according to the model that can be downloaded on the website is the responsibility of the tax agent's bookkeeping. The document must be revised and signed by an authorized person and company management.
How to write a statement
Such a document does not have any particular form. The payer compiles it on the basis of information that is subject to clarification and available templates. The following is an example statement that you can use to adjust the data.
The main details of the letter are:
- Name of the head of the regional Federal Tax Service, its name, unique number and address of the location.
- Name, contact details and address of registration of the applicant.
- The number of the outgoing message, in our case, the application, and the date the letter was formed on clarifying the details of the payment.
- In the body of the request, indicate the date, number of payment and reliable information.
Important! If a defect is allowed in the payment amount, then write it in numbers and words.
- Indicate all annexes to the application.
Important! It is not worth waiting for a notification from the tax authorities that there is a discrepancy; the payer must independently eliminate the defects that need to be corrected.
The nuances of clarifying information
- The FTS registers the clarifications on the day when the wire transfer was completed.
- The application is reviewed within 10 business days, but usually the decision to clarify the payment comes earlier.
- An original payment or check must be attached to the application for payment verification - this will be a confirmation that the funds were accepted by the bank and the transfer was made.
- The document can be written by hand or printed on a computer.
- Must have the blue signature of the head and seal of the enterprise.
- The application is formed in two copies, one is transmitted to the Federal Tax Service, the other, with a mark of acceptance, remains in the hands of the payer.
Application Methods
It is allowed to submit an application for clarification of the details of a wire transfer in the following ways:
- For a personal visit to the Federal Tax Service.
- Through a representative by general power of attorney.
- Order-type mail with receipt of receipt.
- Electronically. In this case, the payer must have an electronic signature registered in accordance with the established procedure.
Attention! After the tax inspection accepts documents in electronic form, paper copies should be provided.
To summarize. The tax does not notify its clients of the presence of shortcomings, it states the fact of the lack of timely payment. The payer must independently identify the discrepancy and notify the FTS about this. Not all errors are subject to clarification by writing a statement. There are such instructions, which cannot be corrected. The way out in this situation is only a re-payment of the contribution.
Tax payment is a fairly common occurrence. If the taxpayer incorrectly indicated the budget classification code (BSC) in the payment, but the funds were transferred to the budget of the Russian Federation, the payment is considered executed. Fortunately, an incorrectly specified BSC is not a critical error that cannot be corrected. The taxpayer has the right to submit a letter of clarification of the BCC to the IFTS (a sample letter can be found in this article).
Adjustment of BCC in payment orders
The budget classification code in the tax payment determines the ownership of the payment. If the accountant in a hurry indicated the wrong tax code and noticed an error only when the tax has already been transferred, he will immediately have a question as to whether the payment can be clarified.
The Federal Tax Service Inspectorate does not prohibit the adjustment of payments if another was indicated in the payment orders instead of one tax code. At the same time, in case of clarification of the BCC, the tax service should not include penalties.
It should be noted right away that an error in the KBK is not a basis for declaring a tax unpaid. The letter of the Ministry of Finance of the Russian Federation dated March 29, 2012 No. 03-02-08 / 31 states that if the tax was paid in the required amount, by the due date and for the correct bank details, the tax will be considered paid even if the code Bcc in the payment was spelled out incorrectly. Irreversible (that is, leading to the recognition of the tax as unpaid) are considered only errors in the account number of the treasury and in the name of the payee bank (paragraph 4, paragraph 4 of article 45 of the Tax Code of the Russian Federation).
The budget classification code is an attribute with which you can determine the ownership of the payment, and for this reason it can be adjusted. The basis of Clause 7, Article 45 of the Tax Code of the Russian Federation. This article states that if an error is discovered, the taxpayer has the right to submit an application to the territorial division of the tax service with a request to correct inaccuracies and a package of documents confirming the fact of transferring tax to the budget. If necessary, a reconciliation of taxes paid by the taxpayer with the IFTS will be carried out.
What will happen if the taxpayer does not send a letter asking to correct the mistakes made?
All inaccuracies related to the payment of taxes must be corrected as soon as possible. If the taxpayer shows negligence in this matter and fails to send a letter to clarify the BCC to the tax service in a timely manner, he will not be able to avoid the consequences.
A tax or fee paid using an incorrect code will result in overpayments for one tax and arrears for another. After the deadline for tax payment, sanctions in the form of penalties accrued on the amount of arrears are inevitable.
How to write a letter to clarify BSC
A correctly written letter on clarification of the BCC will help to quickly resolve the misunderstanding. The document does not have the form established by law, taxpayers independently compile it taking into account the general requirements of the document flow. A letter with a bank note on execution (copy) must be attached to the letter.
The document must contain the following information:
the address of the territorial body of the IFTS, to which the letter is addressed;