Sample letter for clarification of payment to the tax office. Sample application for clarification of tax payment
). In the general case, the obligation to pay tax is considered fulfilled by the taxpayer from the moment an instruction is presented to the bank for transferring funds to the budget system of the Russian Federation to the appropriate account of the Federal Treasury from the taxpayer's account in the bank, if there is sufficient cash balance on the day of payment (clause 1 clause 3 article 45 of the Tax Code of the Russian Federation).
And if, when transferring tax in the payment order, an error was made in the CCC, will it be enough to draw up an application to the tax office? clarification of the CSC so that the tax is considered paid? And how to make such a statement? We will talk about this in our material.
Error in CSC - not fatal
Cases when the obligation to pay tax is not recognized as fulfilled are given in paragraph 4 of Art. 45 of the Tax Code of the Russian Federation. From the point of view of registration errors in the payment order, in the presence of which the tax will not be considered paid, only two are distinguished: an error in the account number of the Federal Treasury or an error in the name of the recipient's bank (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). If any of these errors are present, the tax will have to be transferred again.
Accordingly, any other type of error in the payment order will not be considered critical. Therefore, it will not be possible to speak about the failure of the taxpayer to fulfill his obligation to pay tax. That is, errors, say, in the name and details tax office, OKTMO, tax period, payer status or CCC can be corrected.
If a mistake was made in the CSC, an application is submitted for clarification of the CSC to the IFTS, a sample of which is given below.
We draw up an application for clarification of the CBC
The Tax Code of the Russian Federation does not provide for a single mandatory form or even a form for a recommended application to the IFTS for clarification of the CSC. Therefore, such a statement is drawn up in an arbitrary form.
The Tax Code of the Russian Federation indicates only that such an application is submitted at the place of registration of the taxpayer, contains a request to clarify the basis, type and affiliation of the payment, taxable period or the status of the payer (clause 7, article 45 of the Tax Code of the Russian Federation). In our case, a request to clarify the CSC.
Attached to the letter are documents confirming the payment of the tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury (copy of the payment order).
An application for clarification of payment can be submitted to the inspection personally, sent by registered mail or sent through the TCS.
For an application for clarification of the CBC in the tax sample, we will give a sample of filling out.
Having received from the taxpayer an application for clarification of the payment, the tax inspectorate may offer to conduct a joint reconciliation of taxes paid. Based on the results of such a reconciliation, an act of joint reconciliation of calculations is drawn up in the form approved. Order of the Federal Tax Service of December 16, 2016 No. ММВ-7-17/ [email protected]
Based on the taxpayer's application and the act of joint reconciliation (if it was carried out), the inspection decides to clarify the payment on the day the tax was actually paid to the budget system (i.e., on the date of payment with an error in the CSC) and recalculates the penalties, if they were accrued, for the period from the date of payment to the adoption by the inspection of the decision to clarify the payment. At the same time, the tax inspectorate is obliged to notify the taxpayer of the clarification of the payment within 5 working days from the date of such a decision (clause 7, article 45 of the Tax Code of the Russian Federation).
You can learn how to draw up an application to the inspection with the requirement to consider the tax paid in the case when the tax was debited from the taxpayer's account, but was not received by the budget due to problems in the bank itself (for example, account transactions were temporarily suspended or the license was revoked).
When issuing a payment order for transfer to the budget, the taxpayer is faced with the need to fill in quite a lot of details. Their totality allows controllers to determine what kind of payment is made, for what period, in what tax status is the payer who pays a particular amount. All these points significantly distinguish budgetary payments from ordinary transfers, for example, to a counterparty. They also complicate the process of filling out payments or receipts. Errors made in receipts for budget payments, as a rule, lead to the need to take additional actions in order for controllers to “see” the completed transfer: a company or individual entrepreneur who has made an inaccuracy must submit an application form filled out with correct details to clarify the payment to the tax.
Errors to be clarified and not to be clarified
But first, let's figure out which errors when filling out a payment order can, in principle, be clarified, and which of them are fatal.
So, any payment is made according to bank details - the number of the current account in a certain bank with its BIC and correspondent account, as well as with reference to the name of a specific recipient. In a situation with budgetary payments, the recipient is the Federal Treasury, through which certain amounts are already received by a specific IFTS. The issue of filling in these details should be treated very carefully, since inaccuracies in them will lead to the fact that the amount of taxes simply does not fall into the budget. It will not be possible to clarify errors of this type, the amounts of taxes will be considered unpaid, therefore, the taxpayer will have a debt that will lead at least to the accrual of interest.
Errors of another kind are associated with, relatively speaking, the information details of the payment. For example, budget classification code, indicated in field 104 of the payment order, determines what tax is paid for. Field 107 indicates the period for which the payment is made, field 101 contains the status of the payer. Inaccuracies in one of these fields are not fatal. When they are committed, the taxpayer just has the opportunity to submit an application to the tax office for clarification of the payment. The sample must contain in the header the data of the IFTS to which the appeal is submitted, as well as the name and details of the taxpayer himself. Further, in a free form, the essence of the error is stated, and correct data is given instead of incorrect ones. A copy of the original payment order is attached to the letter itself. There is no legally approved application form for clarification of payment to the tax office.
Example of a letter to the tax office about payment clarification
Head of the Federal Tax Service of Russia for Moscow No. 29
L.A. Litvinova
The address: 119454, Moscow, st. Lobachevsky, d. 66a
fromLLC "Romashka"
TIN772912345678
KPP772901001
Legal address:119192, Moscow, Michurinsky avenue, 8
STATEMENT
08/25/2017 Moscow
On clarification of the details of the payment order for the payment of tax under the simplified tax system
Due to an error found in payment order No. 78 dated July 20, 2017 for the transfer of an advance payment under the simplified tax system for the first half of 2017 and in accordance with paragraphs 7, 8 of Art. 45 tax code The Russian Federation LLC "Romashka" asks to make a decision on clarifying the payment. In this payment order in the amount of 23,000 (twenty-three thousand) rubles, field 107 contained an incorrect value for the tax period indicator - QF.01.2017. Instead of this incorrect value, EC.02.2017 should be indicated.
Attachment: copy of payment order No.78 fromJuly 20 20 17 G.
I must say that the law requires you to submit a letter to the tax office to clarify the payment according to the model given above, when even the smallest inaccuracies are made. However, very often the tax authorities themselves do not pay attention to the incorrect filling of some fields of the payment. If we consider the above example with the simplified tax system and its payment periods - once a quarter, then we need to understand that the tax is calculated on an accrual basis, so that a payment related to another period within a year will be counted in this particular year one way or another.
The situation is somewhat more complicated with the CBC, which determines which tax has been paid. If you make a mistake in this detail, then the debt on current obligations to the budget will not be considered fulfilled until the taxpayer himself discovers an error and specifies incorrect information in the payment order. The amount paid will be counted as an overpayment for another tax, the BCC for which was erroneously indicated in the payment order. That is, this is just the case when a letter to the tax office about clarifying the payment must be sent.
After applying
After the submitted application is considered, tax inspectors make a decision to clarify the payment, taking into account the corrected details. The inspection is obliged to inform the taxpayer about this decision within 5 days from the date of its adoption.
In some cases, however, controllers may insist on an additional reconciliation of payments. This right gives them paragraph 7 of Article 45 of the Tax Code. If, by the time the application was submitted, the company or individual entrepreneur had already been sanctioned due to conditional non-payment of tax, then after clarifying the details of the payment, they will be canceled.
Having made a mistake in the payment order for the transfer of taxes or insurance premiums (except for contributions “for injuries”), the taxpayer has the right to write a letter to the tax office to clarify the payment (clause 7 of article 45 of the Tax Code of the Russian Federation). True, not all errors in the payment can be corrected in this way.
Errors that cannot be corrected by payment clarification
Critical errors in the payment order include an incorrect indication (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):
If you make a mistake in these details, then the obligation to pay the tax/contribution will be considered unfulfilled. Accordingly, you will have to re-transmit the amount of tax / contribution to the budget, as well as pay penalties (Article 75 of the Tax Code of the Russian Federation).
Non-critical errors in the payment order
All other errors in the payment order (for example, indicating an incorrect CSC (Letter of the Ministry of Finance dated 19.01.2017 N 03-02-07 / 1/2145)) do not lead to the fact that the payer's obligation to pay the tax / contribution is recognized as unfulfilled, and correct this It is possible to make a mistake by specifying the payment.
Application for clarification of payment to the tax office
The form of clarification of tax payments is not legally approved. Such an application is submitted in any form. It makes sense to include:
- information about the payment order in which an error was made (date, number of the payment order, payment amount and name of the tax / contribution);
- information about the attribute you want to clarify, indicating the correct data.
- basis for payment;
- TIN and KPP of the sender or recipient;
- taxpayer status;
- tax payment period;
- OKTMO;
- number or date of the basis document;
- purpose of payment.
- If the BCC is erroneously indicated in the payment order, it is not necessary to make a repeated payment of tax or contributions;
- A company or an individual entrepreneur writes an application for clarification of the CBC to the tax office at its location.
- The territorial body of the Federal Tax Service resolves the issue of clarifying the tax payment on the day of its actual payment.
Attach a copy of the payment you want to clarify to the application for clarification of payment.
Clarification of tax payments: actions of the Federal Tax Service
After receiving your application, the tax authorities may offer to reconcile payments (clause 7, article 45 of the Tax Code of the Russian Federation). True, this is optional.
The IFTS must inform you of the decision made on your application for clarification of payment within 5 working days after such a decision is made.
If the decision is positive, and before it is made, penalties will be charged to you, then they will be reversed (clause 7, article 45 of the Tax Code of the Russian Federation).
Clarification of tax payment: sample
An application for clarification of payment to the tax office may look like this:
Head of the Federal Tax Service of Russia No. 14 for Moscow
125284, Moscow, 2nd Botkinsky pr-d, 8, building 1
from LLC "Mart"
TIN 7714123456/KPP 771401001
125040, Moscow, Leningradsky prospect, 37
The contact person: Chief Accountant
Landysheva Elena Gennadievna
Phone: 8-499-153-96-78
Application for clarification of payment in connection with an error
Mart LLC in connection with the discovery of an error in the payment order for the transfer of personal income tax dated January 10, 2018 No. 21 in the amount of 27,000 rubles. on the basis of paragraph 7 of Art. 45 of the Tax Code of the Russian Federation asks for clarification of the following details:
Sample application for clarification of tax payment (error in CBC)
Send to mail
Any taxpayer who made a mistake in the payment order for the payment of a tax or contribution may need a sample application for clarification of a payment to the tax authority. About what details can be corrected after sending a payment to the budget and how to do it correctly, read the material below.
Quickly and correctly draw up an application for clarification tax payment our video tutorial will help you.
What to do if there is an error in the payment order?
Do you know the situation when you hastily issued a tax payment order, the bank executed the order, and later you discovered an error in the CCC - what to do in this situation?
The way out is simple: you need to file an application with the tax office to clarify the payment. The Ministry of Finance also speaks about this in a letter dated January 19, 2017 No. 03-02-07 / 1/2145.
The same should be done if an error is made in other fields of the payment order, such as:
IMPORTANT! Errors in the account number and in the name of the bank - the recipient of the payment are irreparable (clause 4, article 45 of the Tax Code of the Russian Federation). In this case, there is only one way out - to send a new payment with the correct details, pay a penalty fee and write to the Federal Tax Service an application for a refund of the payment paid to the wrong details.
You can find the details of your tax office on the website of the Federal Tax Service. See details here.
Consider the procedure for processing and a sample letter on the clarification of the payment to the tax office if the CCC is incorrectly indicated.
Letter on payment clarification to the tax office - sample
A letter to the tax authority to clarify the payment is drawn up in any form and must contain standard details of business documents:
A sample application for clarification of payment to the tax, see below:
Inspections of the Federal Tax Service of Russia No. 21
by city trip Moscow
st. 1st Novokuzminskaya, 5
Prima Limited Liability Company
TIN 7755134421, KPP 772101001
Address: 109377, Moscow,
1st Novokuzminskaya, 11
Ref. No. 10 of 01/22/2018
on clarification of tax payment (error in CBC)
In the payment order dated January 15, 2018 No. 267 for the transfer of payment for insurance premiums for compulsory pension insurance for December 2017 in the amount of 100,000 rubles. in field 104, the BCF was incorrectly indicated (182 1 02 01110 06 1010 160).
Based on paragraph 7 of Art. 45 of the Tax Code of the Russian Federation, please make the appropriate changes.
1. Copy of payment order dated 01/15/2018 No. 267.
General Director of Prima LLC __ Sokolov_______ S. I. Sokolov
An application for clarification of payment is considered by the IFTS within 5 days. Tax authorities also have the right to reconcile calculations. After the expiration of the above period, the Federal Tax Service makes a decision to clarify the payment on the date of actual payment of the tax. This means that penalties accrued for the period between payment and payment clarification are reversed.
If the taxpayer made a mistake in the BCC or other fields of the payment order and the payment was received by the budget system of the Russian Federation, then the payment is considered to be executed. In this case, you should send an application for clarification of payment to the IFTS.
If critical errors were made: in the beneficiary's account number or the name of the beneficiary's bank, the payment does not go to the budget. In this case, you need to re-transfer the tax amount to the correct details, pay penalties and write an application for the return of the incorrectly paid tax to the current account.
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Application for clarification of payment. Form. Sample.
May 25, 2017 admin Comments 0 Comment
Good afternoon dear friends! Surely many of you have come across a situation where all taxes and payments are paid on time, but you still receive a letter of “happiness” that you have not paid something. Such situations occur, as a rule, at those moments when a mistake was made in the details. Both you and the bank employee can make a mistake. 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 the application for clarification of payment.
Checking OKTMO and KBK
If you still received a notification that you did not pay some payment on time, you should not immediately run to an ATM and pay. If the letter has already arrived, then there is already a arrears. So no panic and no fuss. We begin to understand. We are looking for our tax receipts or some other payment and carefully check all the details indicated in the payment receipt. If you do not know OKTMO or KBK of your tax office or branch of the PFR, FSS, then the Internet will help you find these details. Found? Let's compare! Everything should be exactly the same, to a single digit. If you made a mistake in at least one figure, the computer will not see your payment and will automatically print out a receipt for the arrears. There shouldn't be any mistakes! If you have indicated everything correctly, then either the bank did not transfer the money or the inspection does not see them. In this case, everything is simple. We take receipts and go to the Federal Tax Service, FSS, PFR and show them that you did everything on time and as it should. The question should be closed.
Made a mistake in OKTMO or KBC in the payment
Now consider the second option. You checked all the details in the receipt and found an error. It doesn't matter if you made this mistake or the girl in the bank, the money went to the wrong place. Go to the bank to sort things out and there is no point in swearing at everyone there. 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 make such a statement.
Application for clarification of payment. OKTMO
I make statements for my tax office. You will write all your details accordingly. Also indicate yours: name of the organization, full name, name of the inspection, last name of the head of the inspection (you can search on the Internet), your details and dates from the receipts.
V Pension Fund and FSS statements 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. Everything else is written by analogy.
Application for clarification of payment. KBK
Now we take this application and go to the Federal Tax Service, FSS, PFR and give it there. After consideration of your application, the arrears should be removed from you, and the money will be transferred to desired accounts.
I hope everything works out for you!
If you have any questions ask them in the comments! Good luck and good luck to everyone!
Application for clarification of the BCC to the tax office: sample for 2018
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How can I clarify the BCC to the tax office in 2018
If the KBK is written incorrectly in the payment orders - this is field 104, the company must write a letter to the tax office to clarify the KBK, you will find a sample letter below. This possibility for organizations was confirmed by the Ministry of Finance itself in a letter dated January 19, 2017 No. 03-02-07/1/2145.
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To write an application to the IFTS for clarification of the CCC, you need to know the following. From December 1, 2018, new rules for clarifying errors in payment orders, including errors in the CCC, will come into effect. These rules were approved by the Federal Tax Service of the Russian Federation by Order No. ММВ-7-22/ dated July 25, 2017. It is better to be guided by them, without waiting for the month of December.
Note! Officials changed some of the codes in bills, how and when to use them in the article "How to apply new codes in bills in 2018". And the recommendations of the Federal Tax Service and the Pension Fund of the Russian Federation, what to do if you still find an error in the payment for contributions, in the article "How to fix an error in the payment for contributions."
Let's see how, guided by the rules, the process of correcting the CCC in payments is carried out.
- Inspectors of the Federal Tax Service make a decision on clarification within 10 working days from the date of receipt of the application from the organization. The tax authorities notify the company of the decision made within five days after the approval of their decision.
If simplified, then the scheme of the error correction process in 2018 is as follows:
www.zarplata-online.ru
Application form to the tax office to clarify the payment
Clarification of payment to the tax office, application form, sample
In the event of an incorrect indication in the tax payment of the KBK, the taxpayer has the right to file an application for clarification of the payment. At the same time, the indication in the payment order for the transfer of tax of an incorrect budget classification code is not a basis for recognizing the obligation to pay tax as unfulfilled. But to clarify the payment, the taxpayer can submit an appropriate letter, application to the tax authority. This was announced 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 payment order there is an error in the name of the organization, taxpayer status, CCC, TIN, KPP, the organization can clarify its payment if it writes an appropriate clarification letter. On the basis of this document, the inspectors will recalculate the penalties accrued in accordance with clause 2 of section V of the Recommendations on the procedure for maintaining the database “Settlements with the budget” in the tax authorities (approved by order of the Federal Tax Service of Russia dated 16.03.07 No. MM-3-10 /), it is possible to clarify the CCC if the erroneous and correct codes refer to the same tax.
Otherwise, the organization will be forced to transfer the tax again using the correct code, and then ask the tax office for a refund. Tax sanctions in this case can not be avoided. To prove the unlawfulness of penalties, if the CCC of another tax is named in the payment, most likely, you will have to go to court.
It is possible to clarify OKTMO if payments are made to the federal or regional budget. If payments are made in local budget, then you can correct the error by transferring the tax and penalties according to the correct details. In this case, the overpayment is returned to the current account.
At the moment, the tax authorities independently clarify payments that fall into the category of unexplained. This applies mainly to payments in which, for example, the organization indicated a non-existent CCC, but the transferable tax is correctly indicated in the purpose of the payment. Penalties are not charged in this case.
If the organization incorrectly indicated the account number of the Federal Treasury and the name of the recipient's bank, then penalties will be charged on the resulting debt. Such penalties will not be reset. In this case, you need to write an application for a tax refund and submit it to your tax office.
The decision to clarify the payment must be made by the tax inspectorate within 10 working days from the date when it receives an application 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 made within the next five days. After making a decision to clarify the payment, the inspectorate will recalculate the penalties accrued on the amount of tax for the period from the date of its actual payment to the day the decision is made to clarify the payment.
You can clarify the details of the payment only if the mistake made did not affect the transfer of tax to the budget. This procedure is provided for by paragraph 7 of Article 45 of the Tax Code of the Russian Federation.
Mandatory details in the Application for Clarification of 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 provided to enable tax authorities correctly reflect the amounts in the card of settlements with the budget.
Documents confirming the payment of tax to the budget must be attached to the application.
The payment clarification procedure is used to correct errors in payment orders that did not lead to non-transfer of tax to the corresponding account of the Federal Treasury.
What should I do if I made a mistake on my tax payment? In this case, you should not wait for the results of the activities of the inspection and the treasury, but you should urgently start filing an application for clarification of the payment to the IFTS, to which you need to attach a payment note with a bank mark. Based on this application, the inspectorate 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, the penalties that were accrued on personal account, will have to be recalculated.
According to the instructions of the Ministry of Finance, the inspectorate must carry out the above actions within 10 days from the date of receipt of the taxpayer's application or from the date of signing the reconciliation act.
So, the taxpayer, who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take the following actions:
- Contact the bank and get confirmation of the timely transfer of tax in writing. Simply put, a payment order with a bank mark on execution.
- Submit an application for clarification of payment to the tax office. If necessary, you can apply for a reconciliation of payments.
Applications for Clarification of PAYMENT in the tax form in Word format
The decision to clarify the tax payment must be made by the inspectorate within 10 working days from the date of receipt of the application from the organization. After making a decision to clarify the payment, the tax inspectorate will recalculate the penalties accrued on the amount of tax for the period from the date of its actual payment to the day the decision is made to clarify the payment. This procedure is provided for by paragraph 7 of Article 45, 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 specify:
- payment basis. For example, replace the value "TP" in field 106 of the payment order with the value "AP";
- payment ownership. In particular, correct erroneous CSC or OKTMO;
tax period - field 107 of the payment order; - payer status. For example, replace the value 01 (taxpayer) in field 101 of the payment order with the value 02 (tax agent);
- TIN, KPP of the payer and recipient.
- to the bank - if the payment is not executed;
- to the tax office at the place of registration of the organization - if the funds were debited from the settlement account of the organization, but did not get to the account of the treasury of the region.
You can clarify the details of the payment only if the mistake made did not affect the transfer of tax to the budget. Attach a copy of the payment order confirming the transfer of tax to the budget to the application. All signatures in the document must be decrypted (GOST R 6.30-2003)
When Payment Cannot Be Confirmed
It is impossible to clarify the incorrectly indicated account numbers of the Treasury of Russia and the name of the recipient's bank (clause 4, article 45 of the Tax Code of the Russian Federation).
If such mistakes are made, then the payment will not be made by the bank at all, or the funds will go to the account of the treasury, but in another region. In any case, the tax will have to be paid again. For a refund of the original amount paid, please contact:
Submit an application to the tax office at the place of registration. Within 10 working days from the date of receipt of this application, the inspectors will apply in writing to the Federal Tax Service of Russia at the place where the payment was credited. They will attach a copy of the organization's statement on the return of payment to the appeal in electronic format(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 erroneous payment to the organization and notify representatives of the tax service about this within three working days.
It happens that by the time the application is submitted to the tax office, there is still no information about whether the payment has been credited to the treasury account in another region. Then, within two working days from the date of receipt of the application, the inspection will send a corresponding request to the regional Federal Tax Service of Russia. The regional Federal Tax Service of Russia must respond to this request (confirm the receipt of payment) within two working days from the date of its receipt. After that, the return of the erroneously credited amount will be made in the same manner.
Will there be penalties for clarifying the tax payment and offsetting the overpayment against the arrears
If the taxpayer transferred money to the budget on time, but using incorrect details, and later submitted an application for clarification of the payment, then the date of payment of the tax will be the date of transfer of the incorrect payment, which means there should be no penalties. But, it is not always possible to avoid monetary sanctions so easily.
There are two situations when specifying payment details from late fees will not save.
1. If a mistake was made in the account number of the Federal Treasury or in the details of the recipient's bank, then it is generally useless to submit an application for clarification - the obligation to pay tax in any case will be considered unfulfilled (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). The tax amount will have to be sent to the budget again, and the date of payment will be the day of transfer of the second corrective 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 initially transferred late. In this case, the tax authorities cancel the accrued penalties only for the period from the date of the actual transfer of money until the date of the decision to clarify. Accordingly, for the initial delay, the penalty will still have to be paid.
Offset of existing overpayment against arrears
In this case, penalties will definitely be. Indeed, when carrying out such an offset, the obligation to pay tax is considered fulfilled from the date the IFTS makes a decision on the offset. True, there are some nuances here. The tax authorities have 10 working days from the date of receipt of the relevant application from the payer (clause 4, article 78 of the Tax Code of the Russian Federation) to make a decision on offsetting the overpayment. Accordingly, if the payer submits an application for offset at least 10 working days before the deadline for paying the tax, the occurrence of arrears on which he fears, and the tax authorities make a positive decision, then there will be no penalties. After all, the arrears simply will not arise - the tax will be “paid” on time due to the offset overpayment.
The offset of the amount of one tax at the expense of another is possible on the basis of an application for the offset of overpaid taxes. The application form for the refund of the amount of overpaid (collected) tax (fee, penalty, fine) was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/
The tax authorities have finally decided on how to clarify payment orders for contributions. Samples of clarification of payment in the IFTS 2017 for contributions and taxes - in this article.
Tax Service by Order No. ММВ-7-22/ dated July 25, 2017 [email protected] approved for the first time unified 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 to tax statement in free form. Due to errors in the status, basis, tax period, as well as the TIN and KPP of the payer, payments will not hang in the treasury.
If the company made a mistake in the CCC, TIN and KPP of the recipient, the inspectors will first send a notice of clarification to the treasury. In any case, the inspectors will make a decision on clarification within 10 working days after the application 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 payments for old and new contributions. The Federal Tax Service and the PFR have already agreed on a single procedure (letter of the Federal Tax Service of Russia, PFR 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.
Clarification of payment to the IFTS for insurance premiums: sample 2017
Payments to the Pension Fund and the Social Insurance Fund, which the company made after January 1, 2017, must be specified in the tax office.
There was some ambiguity with the clarification of payments to the FSS. In the new procedure, nothing is said about the special clarification of contributions in case of temporary disability. It follows from the clarifications that it is necessary to clarify payments for 2017 and later through the tax office. Payments for earlier periods will be specified by the fund. Including payments for 2016, which the company transferred in 2017 (letter of the Federal Tax Service of Russia dated 03.02.17 No. ЗН-4-1/ [email protected]).
Check the rest of this year's contributions through the tax authorities. The algorithm for clarifying the payment in the IFTS 2017 is as follows:
1. Make up in free form. The sample can be downloaded from the link below.
According to one application, you can clarify several errors in the payment order at once, but do not specify several instructions at once with one document. The tax authorities will make a request to the fund. If the FIU has not yet managed to post the erroneous payments to personal accounts, then the payment order will be clarified.
Sample application to the IFTS for clarification of payment for contributions 2017
TIN/KPP 7708123459/770801001
Head of the Federal Tax Service of Russia No. 7 for Moscow
Nikonorova E.B.
Ref. No. 164 dated 08/21/2017
APPLICATION FOR PAYMENT Clarification
On August 15, 2017, by payment order No. 142, Company LLC paid contributions for employee pension insurance for July 2017 in the amount of 146,500 (one hundred forty-six thousand five hundred) rubles. By mistake, the company in field 105 of the payment reflected the wrong OKTMO - 45342000. While the correct code must be considered - 45375000.
In addition, Company LLC entered an incorrect budget classification code in field 104 of payment No. 142 - 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 paragraphs 7 and 8 of Article 45 of the Tax Code of the Russian Federation, we ask you to consider in the payment order dated 15.08.17 No. 142 the correct OKTMO is 45375000, and the BCC is 182 1 02 02010 06 1010 160.
Errors in the payment order did not result in non-transfer of insurance premiums to the budget to the appropriate account of the Federal Treasury. Therefore, LLC "Company" fulfilled the obligation to pay contributions for pension insurance on time. Please clarify the payment on the day of transfer of money and zero the penalty.
Appendix: payment order dated 15.08.17 No. 142 - for 1 liter.
Please attach a copy of the incorrect payment to the application.. In one application, specify only one payment. List the details in it that need to be corrected (see sample).
2. Send an application to the inspectorate. An application to the inspection can be sent on paper or by e-mail. Payments that the PFR has already distributed 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 working days, and after that the inspectors will make their decision. There are no such restrictions for contributions to the FSS.
The standard response time to a written request is 30 days. The inspectors will notify you of the decision within five working days after they accept the request (clause 7, article 45 of the Tax Code of the Russian Federation).
3. Check the budgeting card. After the inspection reflects the changes in the company's personal account, order a certificate from the tax authorities on the status of payments on contributions or a reconciliation report. An application for reconciliation of settlements can be brought to the inspection in person, sent by mail or electronically. The inspection will issue a certificate within five working days. If the information from the certificate does not match your data, it is worth reconciling the calculations with the tax authorities and discussing the discrepancies.
Clarification of payment to the IFTS for taxes: sample 2017
The company could have a tax arrears, for example, personal income tax due to errors in field 107. Here you need to 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 hangs on the card, on which penalties are dripping. To zero out the arrears, it is necessary to clarify the payment - submit an application to the IFTS in any form.
Sample application to the IFTS for clarification of tax payment 2017
Limited Liability Company "Company"
TIN/KPP 7701025478/ 770101001
127138, Moscow, st. Basmannaya, 25
Head of the Federal Tax Service of Russia No. 1
in Moscow
Ref. No. 789 dated 10.08.17
STATEMENT
on the clarification of the details in the payment order for the transfer of payments to the budget
In the payment order dated 04.08.17 No. 456 for the transfer of personal income tax, calculated 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.08.2017. The correct value is 08/04/2017.
Based on paragraph 7 of Article 45 of the Tax Code of the Russian Federation, please clarify the details in the payment order.
Since due to an error in the payment personal income tax order entered the budget on time, please do not charge penalties for late payment.
Attachment: copy of payment order dated 04.08.17 No. 456
General Director Astakhov I.I. Astakhov
In the document, indicate that you made an inaccuracy in the payment. Then write down which value is correct and ask them to clarify it, as well as to 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 an incorrect account or the name of the beneficiary's bank (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). But other information can be clarified: the status of the payer, the CBC, the tax period, etc. (letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08 / 31).
Clarification of payment for contributions to the fund
Submit an application for clarification to the FIU. Compose it in free form (see sample). The Fund will consider the application within five working days and send the decision to the inspection. PFR specialists will immediately recalculate the penalties that the program has accrued on erroneous debts, and will also inform the inspectors about the recalculation.
1. Submit an application for clarification. The company has the right to clarify the payment for 2016 if the contributions fell into the unexplained. To do this, apply. The FIU will not clarify the payments that it has distributed on the personal cards of the insured. The law does not establish a period during which the foundation distributes data. Therefore, to find out whether it is possible to clarify the payment, it will turn out only upon application.
Document in free form. In it, write down the details of the payment with an error. Then write the correct values of the details that need to be corrected: 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 clarification of payment 2017
Limited Liability Company “Company”
TIN/KPP 7708123459/770801001
105066, Moscow, st. Basmannaya, 26, office 202
GU PFR No. 10 for Moscow and the Moscow Region
Zhdanova L.B.
Ref. No. 163 of 21.08.2017
APPLICATION FOR PAYMENT Clarification
On December 30, 2016, by payment order No. 278, Company LLC paid contributions for health insurance employees for December 2016 in the amount of 218,000 (two hundred and eighteen thousand) rubles.
By mistake, the company entered the budget qualification code in field 104 of the payment order - 392 1 02 02101 08 1011 260. The company paid dues for December, so the correct code in the payment order is 392 1 02 02101 08 1011 160 (order of the Ministry of Finance of Russia dated 01.07.13 No. 65n) .
Guided by section 1 of the Procedure (approved by order of the Federal Tax Service of Russia dated July 25, 2017 No. MMV-7-22 / [email protected]), please consider in the payment order dated December 30, 2016 No. 278 the correct BCC - 392 1 02 02101 08 1011 160.
An error in the BCC did not result in the non-transfer of insurance premiums to the budget to the appropriate account of the Federal Treasury. Therefore, LLC "Company" fulfilled the obligation to pay premiums for health insurance on time. Please clarify the payment on the day of transfer of money and do not charge penalties.
Attachment: payment order dated December 30, 2016 No. 278 - for 1 sheet.
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 via the Internet with an enhanced qualified signature. The FIU promises to consider the appeal within five working days and make a decision on clarification. The FSS does not give exact dates.
Due to an error in the order, fines could accrue. After clarification, the fund will reflect the payment by the date the company sent the money. Therefore, he will recalculate the penalties, but only for the period until January 1. The decision to clarify the FIU will give the tax authorities. They will correct the payment information in the card and recalculate the penalties that were accrued after January 1.
If you specified the CCC or the type of payment, then first the inspectors will clarify it through the treasury (Order of the Federal Tax Service of Russia dated January 18, 2012 No. YaK-7-1 / [email protected]). Therefore, the clarification may be delayed.
3. Order a reconciliation with the inspection. The inspectors will not report that they have corrected the information in the card. Therefore, then it is worth going through a reconciliation with the tax. You can order a reconciliation at any time (subclause 11, clause 1, article 32 of the Tax Code of the Russian Federation). To do this, apply for reconciliation or request a certificate of settlement. Make an application on paper in free form. Also, reconciliation can be ordered promptly through an electronic document management operator or in personal account on the FTS website.
Paying taxes is quite common. If the taxpayer incorrectly indicated the budget classification code (BCC) in the payment, but cash were transferred to the budget of the Russian Federation, the payment is considered executed. Fortunately, an incorrectly specified CCF is not a critical error that cannot be corrected. The taxpayer has the right to submit a letter of clarification of the CCC to the IFTS (a sample letter can be found in this article).
BCC adjustment in payment orders
The budget classification code in the tax payment order determines the ownership of the payment. If the accountant in a hurry indicated the code of the wrong tax and noticed the error only when the tax had already been transferred, he would immediately have a question as to whether it is possible to clarify the payment.
The IFTS does not prohibit adjusting payments if another one was indicated in payment orders instead of one tax code. At the same time, if the CBC is clarified, the tax service should not charge penalties.
It should be noted right away that an error in the CCC is not a basis for recognizing the tax as unpaid. Letter No. 03-02-08/31 dated March 29, 2012 of the Ministry of Finance of the Russian Federation states that if the tax was paid in the required amount, set time and on the right Bank details- the tax will be considered paid even if the CCC code in the payment order was written incorrectly. Irreparable (i.e. leading to the recognition of the tax as unpaid) are considered only errors in the Treasury account number and in the name of the beneficiary bank (clause 4 clause 4 article 45 of the Tax Code of the Russian Federation).
The budget classification code is a requisite with which you can determine the ownership of the payment, and for this reason it can be adjusted. The basis of paragraph 7 of Art. 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 the inaccuracies and a package of documents confirming the fact that the tax has been transferred to the budget. If necessary, a reconciliation of taxes paid by the taxpayer with the IFTS will be carried out.
What happens if the taxpayer does not send a letter with a request to correct the mistakes made?
All tax inaccuracies must be corrected as soon as possible. If the taxpayer shows negligence in this case and does not send a letter on clarification of the CCC to the tax service he can't escape the consequences.
A tax or contribution paid using an incorrect code will result in an overpayment on one tax and an arrears on another. After the expiration of the period established for the payment of tax, sanctions are inevitable in the form of penalties accrued on the amount of arrears.
How to write a letter to clarify the CBC
A correctly drafted letter on clarification of the CSC will help to quickly resolve the misunderstanding that has arisen. The document does not have a form established by law, taxpayers independently compile it, taking into account general requirements workflow. The letter must be accompanied by a payment order with a bank mark on execution (copy).
document in without fail must contain the following information:
the address territorial authority IFTS to whom the letter is addressed;
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