Clarification of payment to the tax office. Sample application for clarification of tax payment (error in KBK) Application for change of KBK to the Internal Revenue Service

Tax officials have finally decided on how to clarify payment orders for contributions. Samples for clarifying payments to the Federal Tax Service 2017 for contributions and taxes are in this article.

The Tax Service, by order dated July 25, 2017 No. ММВ-7-22/579@, 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 application to the tax office. Due to errors in the status, basis, tax period, as well as the payer’s tax identification number and checkpoint, payments will not be stuck in the treasury.

If the company has made a mistake in the recipient's BCC, INN and KPP, the inspectors will first send a notification of clarification to the treasury. In any case, the inspectors will make a decision on clarification 10 working days after the application and inform the company about it. If the company has a personal account on the Federal Tax Service website, information about the clarification will appear there.

Payments for old and new contributions need to be clarified in a special way. The Federal Tax Service and the Pension Fund of the Russian Federation have already agreed on a unified procedure (letter of the Federal Tax Service of Russia, Pension Fund of Russia dated 06.06.2017 No. 3N-4-22/10626a/NP-30-26/8158). Now it will be specified in the order of the Federal Tax Service.

Clarification of payment to the Federal Tax Service for insurance premiums: sample 2017

Payments to the Pension Fund and Social Insurance Fund that the company made after January 1, 2017 must be clarified with the tax office.

There remains uncertainty regarding the clarification of payments to the Social Insurance Fund. The new order does not say anything about special clarification of contributions in case of temporary disability. From the clarifications it follows that payments for 2017 and later need to be clarified through the tax office. Payments for earlier periods will be clarified by the fund. Including payments for 2016, which the company transferred in 2017 (letter of the Federal Tax Service of Russia dated 02/03/17 No. ZN-4-1/1931@).

Drawing up an application for tax offset from one BCC to another is an inevitable part of the procedure for correcting an error in the work of an accountant when transferring a tax or other payment to the state budget.

FILES

What is KBK

The abbreviation KBK hides the phrase “budget classification code.” To briefly explain this concept, it can be explained as follows:

KBK is a multi-digit, four-step sequence of numbers that indicates all the information about the payment made, the path it takes, including information about who paid the funds and where, as well as for what purposes they will be spent.

For example, if we are talking about taxes under the simplified tax system, then when paying them to the budget, the taxpayer indicates a certain BCC, thus indirectly “covering” the costs that the state makes for public sector workers: medicine, education, etc. (exactly the same with other fees - they all have a strictly intended purpose).

More broadly speaking, BCCs allow you to track the collection of taxes in one direction or another, make the necessary monitoring and, taking them into account, form and plan future budget expenditures for certain expense items.

What are the dangers of errors in KBK?

When making payments to the budget, accountants of enterprises and organizations, when indicating, sometimes make mistakes. They can be caused by simple inattention, but most often they still occur simply out of ignorance. The fact is that BCCs change quite often and employees of commercial companies do not always have time to track these changes in time.

Responsibility for errors in the KBK lies entirely on the shoulders of taxpayers.

If the organization’s accountant incorrectly indicated the KBK in the payment documents, this means only one thing: the payment will not be used for its intended purpose. That is, in fact, money will go to the budget, but it will be impossible to distribute it correctly, so it will be considered that the state has not received these funds. In this regard, tax specialists will formalize this as an arrears under the corresponding item of revenue (even if an overpayment is formed under another item due to such confusion), which means that in the future this will entail the imposition of penalties and fines on the taxpayer.

What to do to correct KBK

To correct the BCC, it is enough to write an application to the territorial tax office with a request and, if necessary, indicate the tax period and information about the taxpayer.

Supporting documents should be added to the application. After reconciling the payments made with the tax office, the supervising inspectors make the necessary decision (the deadline for its adoption is not regulated by law), which is then transferred to the tax payer.

It is allowed to offset the overpaid tax from one BCC to another.

To do this, you will need to draw up an application in a strictly defined form, indicating in it the initial BCC and the one to which you want to transfer funds.

If everything is completed on time and in compliance with the legally established procedure, then there should be no difficulties with transferring money from one KBK to another.

Features of the document and general points

An application for a tax offset from one BCC to another can be written either in free form or according to an established unified template. Regardless of which method is chosen, you need to refer to Article 78 of the Tax Code of the Russian Federation. We will take the standard form as an example, since it contains all the necessary lines, is convenient and easy to fill out.

First of all, let’s say that you can enter information into the form either on the computer or by hand. If the second option is chosen, then you need to ensure that the document does not contain inaccuracies, errors or edits. If they do happen, you should fill out another form.

The application must be signed by the applicant or his legal representative - the head of the organization or another person authorized to act on his behalf.

It is necessary to certify a document using a stamp or seal only when such a condition is stated in the accounting documents of the enterprise.

The form must be completed in two identical copies,

one of which must be handed over to the tax inspector,
the second, after putting a mark on it to accept the copy, keep it for yourself.

This approach in the future will allow you to avoid controversial situations with the tax service regarding the availability of an application or the timing of its submission.

Sample application for tax offset from one BCC to another

First fill out the form:

addressee, i.e. the name and number of the tax authority to which the application will be submitted;
details of the applicant - his name, TIN, OGRN, address, etc.

Then the main section states:

number of the article of the Tax Code of the Russian Federation, in accordance with which this application is being drawn up;
the tax for which the incorrect payment occurred;
KBK number;
amount (in numbers and words);
new payment purpose (if necessary);
new KBK.

Finally, the document is dated and the applicant signs it.

How to forward an application to the tax office

There are several ways to submit your application to the tax service:

the most reliable and accessible way is to get to the territorial inspection and give the application to the inspector in person;
you can submit the application with a representative who will have a duly certified power of attorney;
send an application via Russian Post with a list of the contents by registered mail with acknowledgment of receipt;
through electronic means of communication, but only if the organization has an official electronic digital signature.

True, not all errors in the payment can be corrected in this way.

Errors that cannot be corrected by clarifying the payment

Critical errors in a payment order include incorrect instructions (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):

Federal Treasury account numbers;
name of the recipient's bank.

If you make a mistake in these details, 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 payment orders

All other errors in the payment order (for example, indicating an incorrect BCC (Letter of the Ministry of Finance dated January 19, 2017 N/1/2145)) do not lead to the fact that the payer’s obligation to pay the tax/contribution is recognized as unfulfilled, and this error can be corrected by clarifying the payment .

Application for clarification of payment to the tax office

The form for clarifying tax payments is not approved by law. Such an application is submitted in any form. It makes sense to indicate:

information about the payment order in which the error was made (date, payment order number, payment amount and name of the tax/contribution);
information about the details you want to clarify, indicating the correct data.

Attach a copy of the payment slip you want to clarify to your application for payment clarification.

Clarification of tax payments: actions of the Federal Tax Service

Having received your application, tax authorities may offer to reconcile payments (Clause 7, Article 45 of the Tax Code of the Russian Federation). True, this is not necessary.

The Federal Tax Service must inform you of the decision made on your application for clarification of payment within 5 working days after such a decision is made.

Free legal advice:

If the decision is positive, and before it is made you are charged penalties, they will be reversed (Clause 7, Article 45 of the Tax Code of the Russian Federation).

Tax payment clarification: sample

An application for clarification of payment to the tax office may look like this:

To the Head of the Federal Tax Service of Russia No. 14 for Moscow

125284, Moscow, 2nd Botkinsky Prospect, 8, building 1

Free legal advice:

125040, Moscow, Leningradsky Prospekt, 37

Contact person: chief accountant

Landysheva Elena Gennadievna

Application for clarification of payment due to an error

LLC "Mart" in connection with the discovery of an error in the payment order for the transfer of personal income tax dated March 10, 2017 No. 214 in the amount of rubles. on the basis of clause 7 of Art. 45 of the Tax Code of the Russian Federation requests clarification of the following details:

Free legal advice:

In addition, we ask you to recalculate the penalties accrued for the period from the date of actual payment of the tax to the budget system of the Russian Federation until the day the decision was made to clarify the payment.

A copy of the payment order dated March 10, 2017 No. 214 on 1 sheet is attached.

General Director ______Tulpanov__________ V.A. Tulips

Application for clarification of payment to the tax office

Formation of an application for clarification of payment to the tax service occurs in cases where the taxpayer, whether an individual entrepreneur or a legal entity, makes any inaccuracy in the payment order.

Free legal advice:

What gives the right to clarify payment

The right to correct errors in a payment order is given by the tax code, or more precisely, paragraph 7 of article 45 of the Tax Code of the Russian Federation. However, it should be noted that not all information can be corrected on the basis of this legal norm.

What can and cannot be adjusted

There are a number of errors that are considered non-critical in payment orders, i.e. subject to editing (for example, an incorrectly entered BCC - budget classification code, TIN, KPP, name of the organization, etc.) and they are the ones that are corrected by submitting the appropriate application to the tax office.

At the same time, there are inaccuracies that cannot be corrected in the manner described above:

incorrectly specified name of the receiving bank;
Invalid federal treasury account number.

In cases where the sender of the payment made errors in such details, the function of paying the contribution or tax will not be considered completed, which means the money will have to be transferred again (including late fees, if any).

What happens if you don't submit an application?

If the taxpayer company’s specialists discover errors in a timely manner, they must immediately try to correct them.

Free legal advice:

Otherwise, you will again have to transfer the tax or contribution again, and it will be possible to demand a refund of the previously paid amount and the cancellation of accrued penalties only through the courts.

Moreover, administrative sanctions from the tax service (in the form of fairly large fines) cannot be ruled out.

Who draws up the document

Typically, the responsibility for filing an application to clarify the payment to the tax office lies with the employee of the accounting department who made the payment, or with the chief accountant. In this case, the application itself must be signed not only by the employee who compiled it, but also by the head of the company.

Features of drawing up an application

An application for clarification of payment to the tax service today does not have a unified uniform form, so employees of organizations and enterprises have the opportunity to write it in any form or, if the company has a developed and approved document template, based on its sample. The main thing is that office work standards are observed in terms of the structure of the document, and some mandatory information is also entered.

In the header you need to indicate:

Free legal advice:

addressee: name and number of the tax service department to which the application is sent, its location, position, last name, first name and patronymic of the head of the territorial inspection;
similarly, information about the applicant company is entered into the form;
then in the middle of the line the name of the document is written, and just below it is assigned an outgoing number and the date of preparation is indicated.

In the main part of the application you should write:

what kind of mistake was made, indicating a link to the payment order (its number and date);
Next, you need to enter the correct information. If we are talking about some amounts, it is better to write them in numbers and words;
Below it is advisable to provide a link to a provision of law that allows for the inclusion of updated data in previously submitted documents;
if any additional papers are attached to the application, this must be reflected in the form as a separate item.

What to pay attention to when filling out the form

Just like the text of the application, there are no special requirements for its execution, so it can be formed on a simple sheet of any convenient format (usually A4) or on the organization’s letterhead.

You can write the application by hand or type it on a computer.

The main thing is that the document contains a “living” signature of the head of the applicant company or a person authorized to act on his behalf (in this case, the use of facsimile autographs, i.e. printed by any method, is prohibited).

There is no strict need to certify the form with a seal - this should be done only if the use of stamp products is enshrined in the legal acts of the enterprise.

Free legal advice:

The application should be made in two copies, one of which is submitted to the tax office, and the second remains in the hands of the organization’s representative, but only after the tax specialist puts a mark on it accepting the document.

How to submit an application

The application can be submitted in different ways:

The simplest, fastest and most accessible way is to come to the tax office in person and hand over the form to the inspector.
Transfer with the help of a representative is also acceptable, but only if he has a notarized power of attorney.
It is also possible to send the application via regular mail by registered mail with acknowledgment of receipt.
In recent years, another method has become widespread: sending various types of documentation to government accounting and control services via electronic means of communication (but in this case, the sender must have an officially registered electronic digital signature).

After sending the document

When tax inspectors receive the application, they will be required to check it. Sometimes (not in all cases) payments are reconciled with the taxpayer.

Five days after the application is submitted to the tax office, the inspectors will be required to make a decision and notify the applicant about it.

Sample application for clarification of tax payment (error in KBK)

Send by mail

Inspectorate of the Federal Tax Service of Russia No. 21

Address: Moscow,

st. 1st Novokuzminskaya, 5

Society with limited

Free legal advice:

Address: Moscow,

1st Novokuzminskaya, 11

Ref. No. 10 from 03/03/2017

about clarification of tax payment (error in KBK)

In the payment order dated October 26, 2016 No. 267 for the transfer of an advance payment according to the simplified tax system (object “income”) for 9 months of 2016 in the amount of rubles. BCC was incorrectly specified in field 104).

Free legal advice:

Based on clause 7 of Art. 45 of the Tax Code of the Russian Federation, please make the appropriate changes.

1. Copy of payment order dated October 26, 2016 No. 267.

Watch our video instructions for completing the application:

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Free legal advice:

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Comments (15)

Thank you very much, very informative.

Thank you for the video and application example. I completed the application according to your instructions, now I am calm and know what to do.

Wonderful video! Everything is shown in great detail and clearly on the payment order; I especially liked the step-by-step instructions for writing the Application. Many thanks to the creators of this video!

Free legal advice:

Application for clarification of cbk in tax sample

Some errors in the tax payment form, due to which the payments were “unclarified,” will be clarified by the inspectorate if the company writes a corresponding statement. First of all, we mean errors in the KBK, TIN, KPP or name of the organization, taxpayer status. According to the company, tax officials must not only clarify payments, but also remove penalties accrued on the debt arising due to the overlay (clause 7 of Article 45 of the Tax Code).

True, it will be possible to clarify the KBK without problems only if the erroneous and correct codes refer to the same tax (clause 2 of section V of the Recommendations on the procedure for maintaining the “Budget Accounts” database in the tax authorities, approved by order of the Federal Tax Service of Russia dated March 16, 2007 MM -3-10/138@). Otherwise, you will have to transfer the tax again using the correct code, and then ask the tax office for a refund and pay late fees.

Although the Tax Code does not establish such a restriction, it will most likely be necessary to prove the illegality of penalties if the payment slip names the BCC of another tax. Please note that tax authorities access the information reflected in the payment purpose only if a non-existent code is indicated in field 104.

It will be possible to clarify OKATO without any 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 the error can be corrected by transferring the tax and penalties using the correct details. In this case, the overpayment is returned to the current account. Another option for clarification and the illegality of accruing penalties will again have to be defended in court.

An error in such details as the tax period, grounds or type of payment can also be corrected by writing a statement to the inspectorate to clarify the payment. But in this situation, payments will still be credited to the budget and reflected in the budget settlement card, so this error may not be corrected.

Free legal advice:

It must be said that now in some regions tax authorities independently clarify most of the payments that fall into the category of unclear. Of course, we mean situations where, from other payment details, one can judge the true identity of the payment. For example, the company indicated a non-existent budget classification code, but the payment purpose correctly indicated the transferred tax. Moreover, no penalties will be charged in this case. The fact is that after clarification such

the amounts are included in the settlement card with the budget on the date indicated in the payment order.

If the Federal Treasury account number and the name of the recipient's bank are written incorrectly, then the penalties will not be reset. In this case, the amount will not be credited to the budget, which means that the obligation to pay tax is considered unfulfilled (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). In such a situation, you will have to write an application for a tax refund and submit it to your tax office. Moreover, this also applies to cases where the tax was credited to the account of the Federal Treasury of another constituent entity of the Russian Federation.

You can create a document in any form. It must indicate the specific error 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 budget settlement card.

Documents confirming payment of tax to the budget should be attached to the application. You can print out an electronic copy from the Client-Bank system and certify it with the signature of the general director and the company seal. True, some inspections require it. so that the payment order bears a bank mark. In addition, for particularly demanding inspectors, an extract from the current account can be attached to the application, from which it can be seen that the money has been debited from the company’s current account.

Free legal advice:

If, as a result of an error, the payment was untimely reflected in the budget settlement card, then the application also asks to recalculate the penalties.

The application is sent as needed - when an error is discovered. There are no specific deadlines for this.

Download the application to clarify the details of the payment order for the transfer of payments to the budget &rarr

Invalid KBK: how to fix the error

When filling out payment orders for the transfer of insurance premiums to the Pension Fund, accountants often make mistakes. As practice shows, the most common among them are errors in the KBK. Read what these shortcomings lead to and how to correct them in the article prepared by our colleagues from Salary magazine.

From January 1, 2012, payment orders for the transfer of insurance contributions to the Pension Fund must contain the KBK, which are given in Appendix No. 1 to the Federal Law of November 30, 2011 No. 373-FZ On the budget of the Pension Fund of the Russian Federation for 2012 and for the planning period 2013 and 2014

In field 104 of the payment order, payers of insurance premiums indicate one of the following BCCs:

Free legal advice:

60 - when transferring insurance contributions to compulsory pension insurance, credited to the Pension Fund for payment of the insurance part of the labor pension

60 - when transferring insurance contributions to compulsory pension insurance, credited to the Pension Fund for the payment of the funded part of the labor pension.

KBK is incorrect, but the payment was received by the Pension Fund

Let's consider a situation where the payer, instead of the BCC of the insurance part of the labor pension, indicated the BCC of the funded part.

Since insurance premiums for the insurance and funded parts of the pension are transferred to the same account of the territorial administration of the Federal Treasury, opened for the PFR branch, the funds will be transferred in full to the PFR account.

Free legal advice:

The fact that the KBK was incorrectly indicated in this case will not be the basis for recognizing the obligation to pay insurance premiums as unfulfilled (Clause 4, Part 6, Article 18 of Federal Law No. 212-FZ of July 24, 2009, hereinafter referred to as Law No. 212-FZ). The judges drew attention to this in the decision of the Federal Antimonopoly Service of the Volga District dated 08/09/2011 in case No. A/2010 and in the Ruling of the Supreme Arbitration Court of the Russian Federation dated 02/09/2012 No. VAS-368/12 in case No. A/2010.

Since the payment was received by the extra-budgetary fund to the appropriate account, penalties are not accrued, since the condition for their accrual is the late payment of insurance premiums (Article 25 of Law No. 212-FZ). This was indicated by the judges in the decision of the Federal Antimonopoly Service of the Central District dated January 24, 2012 in case No. A/2011.

The procedure for clarifying the type and nature of payment

Let's consider the procedure for clarifying the payment, the actions of the policyholder and the Pension Fund branch.

Policyholder's application. The policyholder can submit an application to the Pension Fund of Russia office to clarify the payment due to an error, attaching documents confirming his payment of insurance premiums. This is stated in paragraph 8 of Article 18 of Law No. 212-FZ. The recommended application form is given in the letter of the Pension Fund dated 04/06/2011 No. TM-30-25/3445. See below for a sample of how to fill it out.

Free legal advice:

Reconciliation of payment of insurance premiums. Based on the application of the policyholder, the Pension Fund of the Russian Federation, as the administrator of budget revenues, may invite him to conduct a joint reconciliation of paid insurance premiums. Its results will be documented in an act signed by the payer of insurance premiums and an authorized official of the Pension Fund of Russia branch (Part 9 of Article 18 of Law No. 212-FZ).

Documents for transfer. The Pension Fund branch may also require from the bank a copy of the payer’s payment order for the transfer of insurance premiums. The bank is obliged to submit it within five days from the date of receipt of the request (Part 10, Article 18 of Law No. 212-FZ).

Notification of clarification of the type and nature of the payment. Based on the documents listed above, the PFR branch issues a notification to clarify the type and nature of the payment on the day of actual payment of insurance premiums.

Within five days after the decision is made to clarify the type and nature of the payment, the PFR branch must notify the payer of insurance premiums (Part 11, Article 18 of Law No. 212-FZ) and the Federal Treasury (Clause 2, Article 160.1 of the Budget Code).

To do this, the Pension Fund uses the generally accepted form given in Appendix No. 8 to the Procedure for cash services for the execution of the federal budget and the procedure for the implementation by territorial bodies of the Federal Treasury of certain functions of financial bodies. approved by order of the Treasury of the Russian Federation dated October 10, 2008 No. 8n.

If the error is reflected in the report

Free legal advice:

A situation is possible when an error is made towards the end of the reporting period, and the attribution of the payment is clarified after its end.

Before it becomes known that the erroneous payment has been clarified, in the lines of section 1 of the RSV-1 Pension Fund form, the policyholder must reflect the amounts of insurance premiums paid for the insurance and funded parts of the labor pension in the actual breakdown in accordance with the details of the erroneous payment orders.

After clarification of the incorrect payment (the PFR will notify the policyholder about this), the policyholder will have to submit the updated PFR form RSV-1. It must be submitted, since the date of clarification of the incorrect payment received to the PFR account is considered the date of debiting funds from the policyholder’s current account, that is, the date of the error in the ended period for which the PFR RSV-1 report was submitted, containing an erroneous distribution of paid insurance premiums and an erroneous distribution of their balances at the end of the reporting period.

In the updated form, the payer must show the correct distribution of paid contributions and their balances.

KBK is incorrect, payment was not received by the Pension Fund

Another situation is that the policyholder mistakenly indicated in the payment order the KBK, the payment administrator for which is another government agency, for example the Federal Tax Service.

In this case, the amount of insurance premiums will not go to the Pension Fund budget. The obligation to pay insurance premiums will not be considered fulfilled (clause 4, part 6, article 18 of Law No. 212-FZ).

Theoretically, there are two ways to correct the situation. The first is to clarify the payment by writing an application to the Federal Tax Service of Russia and the Pension Fund of Russia. The second is to pay insurance premiums to the correct KBK, and then return the erroneous payment from the Federal Tax Service of Russia. Let's take a closer look at them.

How to clarify a payment made to an incorrect KBK was explained by the Russian Ministry of Finance in a letter dated 03/04/2011 No./1-64.

Financiers examined a situation where an organization mistakenly transferred the amounts of insurance premiums for compulsory insurance to the tax authority's cash register office instead of the cash register office of the territorial branch of the Pension Fund of Russia.

Policyholder statements. In order to return the funds, the organization must apply for clarification of the erroneously transferred amount of insurance contributions to the Federal Tax Service and the territorial branch of the Pension Fund. We have provided a sample application for clarification of payment to the Pension Fund above. The application to the inspection is written in any form. A sample of its composition is given below.

Actions of the Federal Tax Service. After receiving the payer’s application, the tax authority will send a notification to the Federal Treasury to clarify the type and nature of the payment, as well as that it is not the administrator of the specified amount of insurance premiums.

Treasury actions. Upon receipt of such a notification, the Federal Treasury will take into account the specified payment according to the budget classification code Unidentified receipts credited to the federal budget (clause 47 of the Procedure for accounting by the Federal Treasury of receipts into the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated September 5, 2008 No. 92n. further - Procedure for accounting for receipts).

Actions of the Pension Fund. In turn, the Pension Fund, as the income administrator, will send a notification to the Federal Treasury to clarify the type and nature of the payment for uncleared revenues credited to the federal budget.

Based on this notification, the Federal Treasury will reflect the specified receipts on the personal account of the Pension Fund of Russia specified in the notification, according to the specified BCC (clause 47.1 of the Procedure for accounting for receipts).

Will the Federal Tax Service return incorrect payment of insurance premiums?

It is possible that the payer of insurance premiums, having discovered an error in the KBK, transfers the payment a second time to the correct KBK.

In this case, the amount of insurance premiums will go to the PFR budget to the corresponding account of the Federal Treasury and the obligation to pay insurance premiums will be considered fulfilled.

Is it possible to return a payment made by mistake to the Federal Tax Service of Russia?

If the payer of insurance premiums contacts the tax authority, he will be denied a refund of the specified amounts, since the body controlling the payment of insurance premiums is the Pension Fund.

The tax authority is empowered to return only amounts of overpaid taxes, fees, penalties, and fines in accordance with Article 78 of the Tax Code of the Russian Federation.

The article was prepared based on materials

News

New application form for clarification of payment of pension contributions

Please note that an application for clarification of payment is submitted in the following cases:

1. An error was made in the payment order, but the contributions were received by the Pension Fund budget.

2. An error in the payment order resulted in non-payment of contributions to the Pension Fund budget.

Let's consider these cases.

1. The policyholder has the right to submit to the Pension Fund an application to clarify the payment if an error was made in the payment order, but the contributions were received into the account of the Federal Treasury and were transferred to the Pension Fund budget (Part 8 of Article 18 of the Federal Law of July 24, 2009 No. 212- Federal Law). In this case, the error does not prevent the payment from entering the fund’s budget, therefore the obligation to pay contributions is considered fulfilled and penalties for the period of payment clarification are not accrued (Letter of the Pension Fund of the Russian Federation dated October 25, 2010 No. TM-30-25/11272).

For example, errors in the following details will not lead to non-payment of contributions:

INN and KPP of the payer

KBK - if the error did not prevent the amount from entering the Pension Fund budget

Basis and type of payment

Reporting or billing period.

Let us repeat that submitting an application for clarification of payment in these cases is the right, and not the obligation, of the contribution payer. However, we recommend taking into account the rules of tax legislation, according to which the payment order will be a document confirming the reduction of certain taxes.

For example, if you are a profit tax payer, then you include the amount of insurance premiums as expenses. Thus, a payment order with an erroneous indication of the reporting period for which contributions are transferred will not confirm that the income tax was reduced for the required period. In this case, it is better to clarify the payment period. And, for example, an incorrect indication of the organization’s checkpoint will not entail any negative consequences, so an application for clarification of payment does not need to be submitted.

However, we emphasize that if the errors did not result in non-payment of contributions, then the claims of the PFR inspectors regarding insurance contributions for compulsory pension insurance are not justified, including the accrual of penalties.

If you decide to submit an application, then you need to attach a document confirming the payment of insurance premiums - a copy of the payment order by which you previously transferred contributions to the budget or a copy of a bank statement.

2. Situations where an error in a payment order resulted in non-payment of contributions for compulsory pension insurance.

Errors made in all of the above details (except for KBK) do not entail non-payment of insurance premiums. But there are other errors that prevent funds from being transferred to the required budget.

Thus, non-payment of contributions may result from incorrect indications on the payment slip:

Federal Treasury account numbers

Budget classification code - KBK

Name of the recipient's bank.

In this case, the funds received by the Federal Treasury are credited to the account of unidentified receipts (clause 10 of the Procedure for accounting by the Federal Treasury of receipts into the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated September 5, 2008 No. 92n, hereinafter referred to as Procedure No. 92n ). After funds are credited to the account of unknown receipts, the Federal Treasury generates requests in order to clarify whose personal account the funds should go to (clause 47 of Procedure No. 92n).

Until the funds are credited to the account of the Pension Fund of Russia, the policyholder’s obligation to pay contributions is considered not fulfilled (Clause 4, Part 6, Article 18 of Law No. 212-FZ). Therefore, the Pension Fund of Russia has the right to charge penalties for late transfer of insurance premiums.

In this situation, it is necessary to pay the amount of insurance premiums again using the required details. And then try to return or offset the incorrectly transferred payment. If the amount of contributions is too large to pay again, you can submit an application for clarification of payment both to the body into whose account the paid contributions were received and to the relevant body of the Pension Fund of the Russian Federation (recommendations of the Ministry of Finance of Russia set out in the Letter dated January 21, 2011 N/ 1-15). However, in this case, you will have to pay penalties for the period of non-payment of insurance premiums.

Despite the fact that Law No. 212-FZ does not establish a procedure for clarifying payment in the event of non-receipt of contributions to the Pension Fund budget, Art. 160.1 of the Budget Code states that the administrator of budget revenues must make a decision on the offset (clarification) of payments to various budgets and submit a corresponding notification to the Federal Treasury. Therefore, the Pension Fund, as the administrator of pension contributions, has the authority to clarify the payment.

Note that the Pension Fund cannot impose a fine for failure to transfer contributions in this case, since there is no corpus delicti under Art. 47 of Law No. 212-FZ.

We will also consider several options related to incorrect indication of KBK in the payment order:

1) The KBK was indicated incorrectly, but in it the code of the payment administrator - the Pension Fund body - was given correctly. If the Federal Treasury account is correctly indicated and the funds are credited to the Pension Fund budget. then the obligation to pay the contribution will be considered fulfilled, and penalties will not be charged on the amount of the specified payment.

For example, this situation may arise if The payment order for payment erroneously indicated the KBK for the insurance part of the pension instead of the KBK intended for contributions to the funded part of the pension. In this case, the funds will go to the Pension Fund budget, and there will be no arrears.

This position is confirmed by the judiciary in Resolutions of the FAS of the North-Western District dated 01.06.2006 No. A/, FAS of the Volga District dated 11.03.2006 in case No. A/05-53, FAS of the Central District dated 27.01.2009 in case No. A/08-C26 and others ).

2) The specified BCC does not exist or is administered by another body. Then the paid contributions will not go to the PFR budget, since the Federal Treasury records cash receipts and their distribution between budgets according to the BCC (clause 5 of Procedure No. 92n). Consequently, the payer of insurance premiums has an arrears and penalties are charged. Moreover, if the BCC indicated in the payment order does not exist, the Treasury will classify the contribution as unidentified income (clause 10 of Procedure No. 92n).

For example, When paying insurance premiums to the Pension Fund, the organization mistakenly indicated the BCC for income tax. The administrator of pension contributions is the Pension Fund of Russia, the administrator of income tax is the Federal Tax Service of Russia. As a result of an error, the payment will not be sent to the correct account.

The Pension Fund body must consider the application for clarification of payment and make a decision on it. The policyholder must be notified of the decision made within 5 days after its adoption (Clause 11, Article 18 of the Federal Law of July 24, 2009 No. 212-FZ).

You can view and download a sample application to clarify the details of insurance contributions for compulsory pension insurance in the Useful documents section.

HOW TO CLEAR THE TAX PAYMENT?

Clarifying the payment allows you to correct those errors in the payment order that did not lead to the fact that the tax did not go to the budget of clause 7 of Art. 45 of the Tax Code of the Russian Federation.

To do this, you must submit to the Federal Tax Service, at the location of which the tax was paid, an application to clarify the payment in any form. In your application please indicate:

1) date, number, amount and purpose of payment indicated in the payment order in which the error was made

2) which payment details are filled in incorrectly?

3) how correctly this detail should be filled out.

A copy of the payment order in which the error was made must be attached to the application.

Before making a decision to clarify the payment, the tax authority may invite you to conduct a joint reconciliation of tax calculations.

The decision to clarify the payment of the Federal Tax Service must be made by Letter of the Ministry of Finance dated July 31, 2008 N/1-324:

If a joint reconciliation of tax payments was carried out - within 10 working days from the date of signing the reconciliation report

If a joint reconciliation of tax calculations has not been carried out, within 10 business days from the date the Federal Tax Service Inspectorate received your application for clarification of payment.

The Federal Tax Service must inform you of the decision made within 5 working days after its adoption.

If, due to an error in the payment order, you were charged penalties, then after making a decision to clarify the payment, the Federal Tax Service will reverse them, clause 7 of Art. 45 of the Tax Code of the Russian Federation.

Sample application for clarification of tax payment

Additionally in ConsultantPlus Guides

Publishing house "Glavnaya Kniga", 2015. Collection of typical situations.5.

(name of tax authority)

on clarification of payment order details

to transfer payments to the budget

In the payment order dated __.__.20__ No. _______ for transfer (specify tax) to the budget in the amount of __________ rubles, the details(s) were incorrectly specified: ________________________________________________. __________________________________________________ should have been indicated.

Enclosure: payment order No. ______ dated __.__.20__ for the amount of _______ rubles, bank statement for current account No. _________________________ dated __.__.20__.

True, it will be possible to clarify the KBK without problems only if the erroneous and correct codes relate to the same 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-3-10/138@). Otherwise, you will have to transfer the tax again using the correct code, and then ask the tax office for a refund and pay late fees.

Documents confirming payment of tax to the budget should be attached to the application.

Letter to clarify payment to the tax office sample

You can print out an electronic copy from the Client-Bank system and certify it with the signature of the general director and the company seal. True, some inspectorates require that a bank mark be on the payment order. In addition, for particularly demanding inspectors, an extract from the current account can be attached to the application, from which it can be seen 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 also asks to recalculate the penalties.

The application is sent as needed - when an error is discovered. There are no specific deadlines for this.

How to clarify the “tax” payment?

A payment order for the payment of taxes is drawn up according to special rules. In particular, in addition to the standard details, such “payments” require filling out a number of additional fields. This greatly increases the chances of making a mistake. This means that there is a danger that the obligation to pay tax will not be recognized as fulfilled with all the consequences, as they say. However, in most cases, everything is not so scary - the payment will simply fall into the category of unclear, and the taxpayer in such a situation is required to take a number of measures to clarify it.

The methods for fulfilling the obligation to pay taxes are established in clause 3 of Art. 45 Tax Code. At the same time, this norm does not provide for the possibility for organizations 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 tax can be paid by an organization in cash if the corresponding amount is paid from the organization’s funds by its legal representative (director). Such conclusions are contained in the Resolutions of the FAS North-Western District dated August 20, 2008 in case No. A42-6789/2007, FAS North Caucasus District dated June 11, 2009 in case No. A32-16433/2008-3/278, FAS Volga District dated March 11, 2010 in case No. A72-10616/2009.

However, since such a method of fulfilling the obligation to pay tax inevitably causes a conflict situation with tax authorities, requiring resolution in court, it is obvious that it should be resorted to only as a last resort.

According to the general rule, the organization’s obligation to pay tax is recognized as fulfilled from the moment it submits to the bank an order to transfer funds from the taxpayer’s account to the budget to the appropriate account of the Federal Treasury (clause 1, clause 3, article 45 of the Tax Code). In this case, it is, of course, necessary that on the day of payment there is a sufficient amount in the form of a cash balance in the company’s current account. In addition, recognition of the obligation to pay tax may be jeopardized if errors were made when filling out the “payment form”.

Fatal details of the tax order

Settlements by payment orders are one of the forms of non-cash payments provided for by the Regulations on non-cash payments in the Russian Federation, approved by the Bank of Russia on October 3, 2002 N 2-P (hereinafter referred to as the Regulations). It also contains the form of the “payment”, as well as the procedure for its formation. True, when calculating with the budget, this is not enough.

For your information! The procedure for resolving the issue of return of payments erroneously transferred by the taxpayer to the account of a territorial body of the Federal Treasury, and the mechanism for such return, are given in the Letters of the Ministry of Finance of Russia dated August 10, 2011.

How to write a letter to clarify payment to the tax office

According to paragraph 7 of Art. 45 of the Tax Code, the 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 agreement with the Central Bank of the Russian Federation. They were approved by Order of the Ministry of Finance of Russia dated November 24, 2004 N 106n. Thus, clause 2.10 of the Regulations stipulates that a number of fields in settlement documents for the transfer and collection of tax and other obligatory payments are filled in 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 are adopted jointly or in 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 recipient), as well as fields 101 - 110 (status payer, KBK, OKATO, KPP, basis of payment, its type, etc.) payment order.

Of course, an error in not every detail of a payment order will entail consequences such as non-recognition of the obligation to pay tax as fulfilled and the occurrence of arrears. Fatal according to paragraphs. 4 p. 4 art. 45 of the Tax Code are considered “misses” in indicating the Federal Treasury account number and the name of the recipient’s bank, as a result of which the amount of tax never reached the budget in the corresponding account. However, even if incorrectly filled in “payment” details did not result in the money not reaching its intended destination, 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 in arrears. Another thing is that the obligation to pay tax in this case can still be recognized as fulfilled precisely on the date of transfer of funds according to the “inaccurate” payment order, thereby returning everything to normal, as if there was no debt. But in order to offset the arrears, the taxpayer needs to take certain actions.

Payment clarification procedure

Clause 7 of Art. 45 of the Tax Code provides that if the taxpayer discovers an error in the execution of an order, with the exception of those that resulted in the non-receipt of money into the budget to the required Federal Treasury account, he has the right to clarify the payment. To do this, you should submit a statement of error to the inspectorate at your place of registration, attaching documents confirming the payment of the tax and its transfer to the budget system to the appropriate Federal Treasury account, with a request to clarify the basis, type and identity of the payment, tax period or payer status.

The application form for payment clarification has not been approved, so it is drawn up arbitrarily. A bank statement (its copy) can serve as a document evidencing payment of tax and its transfer to the budget system to the appropriate account of the Federal Treasury. In addition, it is worth attaching the “erroneous” payment order itself (a copy of it). At the same time, the tax authorities have the right to demand a copy of this “payment”, executed by the taxpayer on paper, from the bank. The credit organization is obliged to provide such within five days from the date of receipt of the request from the tax inspectorate.

Also, at the suggestion of the Federal Tax Service or the taxpayer himself, as part of the payment clarification procedure, a joint reconciliation of taxes paid by the company can be initiated. The results of the reconciliation are documented in an act signed by the organization and the authorized official of the inspection. The form of the act was approved by Order of the Federal Tax Service of Russia dated August 20, 2007 N MM-3-25/494@.

The tax authorities must notify the taxpayer of the decision taken to clarify the payment within five days after it is made. The form of the decision was approved by Order of the Federal Tax Service of Russia dated April 2, 2007 N MM-3-10/187@. If the decision is positive, then the inspectors are obliged to clarify the day the company actually paid the tax to the budget. In this case, a recalculation of the penalties accrued on its amount must be carried out for the period from the date of its actual payment to the day the decision is made to clarify the payment.

A special case for KBK

By and large, clause 7 of Art. 45 of the Tax Code does not provide any grounds on which tax authorities can refuse to clarify a 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 specified BCC, as a result of which the corresponding amount ends up in another budget (for example, if the amount of VAT credited to the federal budget is paid under the BCC of property tax credited to the regional budget). Moreover, in 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 only be carried out within the limits of the same tax. Simply put, according to tax service experts, it is possible to clarify the budget classification code, for example, if when reflecting the BCC for personal income tax, a code for a different tax rate was specified. 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 established arbitration practice, such a refusal by controllers to clarify the payment is unlawful, even if by mistake the “payment” indicated not just the BCC of another tax, but a tax credited to the budget of a different level (Resolutions FAS North-Western District dated July 27, 2010 in case No. A56-41798/2009; FAS West Siberian District dated October 8, 2009 in case No. A45-8082/2009; FAS Far Eastern District dated March 30, 2009 N F03-1121/2009). As the arbitrators point out, clause 7 of Art. 45 of the Tax Code provides for the possibility of clarifying the payment in any case if the money entered the budget system of the Russian Federation to the appropriate account. Meanwhile, the budget system, by virtue of Art. 6 of the Budget Code is the totality of the federal, regional and local budgets.

Note! On 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 budget classification codes by which personal income tax is to be transferred have changed. At the same time, in Letter No. 02-04-09/6082 dated December 30, 2011, financiers emphasized that if the old BCC for personal income tax is indicated in the settlement documents this year, the treasury authorities will independently take into account and distribute such revenues according to the appropriate budget classification codes. However, in Letter No. 02-04-08/1092 dated April 2, 2012, officials warned that, as they say, little by little is good, and from April 5, personal income tax payments transferred to the old BCCs will be classified as unclear.

By the way, even the Ministry of Finance in its clarifications indicates that the Tax Code does not provide that incorrect indication of the BCC in a payment order is grounds for recognizing the obligation to pay tax as unfulfilled. Accordingly, such errors can be clarified in the manner established 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

Life of an individual entrepreneur - a site in simple language about individual entrepreneur reporting

05.25.2017 admin Comments 0 Comment

Good afternoon dear friends! Surely many of you have encountered a situation where all taxes and payments have been paid on time, but you still receive a “happiness” letter saying that you haven’t paid something. Such situations usually occur when an error was made in the details. Both you and the bank employee can make mistakes. Very often mistakes are made when writing OKTMO and KBK. Today I will tell you what to do if you encounter such a problem. An application for clarification of payment will help us solve this problem.

If you do receive a notification that you have not paid a payment on time, you should not immediately run to the ATM and pay. If the letter has already arrived, then there is already arrears. Therefore, without panic and fuss. Let's start to figure it out. We look for our receipts for payment of tax or some other payment and carefully check all the details specified in the payment receipt. If you do not know OKTMO or KBK of your tax office or branch of the Pension Fund of the Russian Federation, Social Insurance Fund, then the Internet will help you find these details. Found it?

Sample application for clarification of tax payment

Let's check it out! Everything must be exactly the same, down to a single digit. If you make a mistake in even one digit, the computer will not see your payment and will automatically print out a receipt for the arrears. There should be no mistakes! If you indicated everything correctly, then either the bank did not transfer the money or the inspectorate does not see it. In this case everything is simple. We take the receipts and go to the Federal Tax Service, Social Insurance Fund, Pension Fund and show them that you did everything on time and as it should. The issue should be closed.

Now let's look at the second option. You have checked all the details on the receipt and found an error. It doesn’t matter whether you or the girl in the bank made this mistake, the money went to the wrong place. There is no point in going to the bank to sort things out and 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.

I prepare applications 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 receipts.

The pension fund and Social Insurance Fund will receive similar applications. Only in the Pension Fund of Russia and the Social Insurance Fund do not write the line: based on clause 7 of Art. 45 of the Tax Code of the Russian Federation, I ask you to make the appropriate changes. Write everything else by analogy.

Now we take this application and go to the Federal Tax Service, Social Insurance Fund, Pension Fund and submit it there. After consideration of your application, the arrears should be removed from you, and the money will be transferred to the necessary 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!

Grade:

If a taxpayer makes a mistake, he can write an application to clarify the tax payment details in accordance with clause 7 of Art. 45 of the Tax Code of the Russian Federation. But you need to remember that not all information can be corrected in accordance with this legislation.

Which error can be edited and which cannot?

There are a number of errors that must be corrected based on a corresponding application from the taxpayer to the tax service, these include:

Reason for payment;
TIN or KPP of the payer or recipient;
Compiler status;
Tax payment period;
OKTMO;
Document number or date – grounds;
Purpose of tax payment.

But there are errors that cannot be corrected, these include:

The name of the recipient's bank is indicated incorrectly;
The federal treasury account number is incorrect.

Important!!! If the sender makes an error when sending a payment in such details that are not subject to adjustment, the function of paying the tax or contribution will not be performed, and the taxpayer must re-pay this or that tax or contribution, as well as late fees or penalties.

Who submits an application for clarification of payment to the tax office?

Responsibilities for preparing an application for payment clarification are usually assigned to the employee who sent the payment or to the chief accountant.

The application must be signed by the employee who created it and by the head of the organization himself.

How to correctly submit an application for payment clarification

The application for clarification of payment to the tax service does not have a unified form, so it can be drawn up in any form. It is only necessary to pay attention to the correctness of its preparation and to comply with the norms of office work in terms of the structure of the document, and some mandatory information was also entered.

Field	What needs to be indicated
Statement header	· Name of the tax authority where the application will be sent; location; position, surname, name, and patronymic of the head of the tax service; · The name of the organization from which the application is received, its location address, as well as the last name, first name and patronymic of the head of the company · Document's name; · Outgoing number and date of application.
a common part	This part of the document describes the current situation; you must refer to the document that was sent earlier, after which you must ask for clarification of the payment and enter the correct details. It is also advisable to include a link to the legal provision, according to which you have the right to make adjustments to a previously sent payment where errors were made. If additional documents are attached to the application, this must be reflected in an additional paragraph.
Conclusion	Appendix: copies of documents with incorrect details Signature of the head of the organization.

Sample application for clarification of tax payment

To the head

Inspectorate of the Federal Tax Service of Russia No. 34

Around the city of Moscow

Aksenov I.P.

G. Moscow st. Pushkina 55

Limited Liability Company "Kashtan"

OGRN 12514585265478

TIN 770345685269/KPP17565496

G. Moscow st. Ushakova d.36 of.58

Ref. 658 from 08/09/2018

Statement

to clarify tax payment

In the payment order dated 08/01/2018 No. 68 for the transfer of an advance payment under the simplified tax system under the “income” section for 6 months of 2018. in the amount of 115,000.00 (One hundred and fifteen thousand) rubles, KBK (18210506976580167) is incorrectly indicated in line 104. Please consider the following data correct: 18210506976580137 on the basis of clause 7 of article 45 of the National Tax Code of the Russian Federation.

Application:

Copy of payment order dated 01.08.2018 No. 68

General Director of Kashtan LLC Kuznetsov Kuznetsov V.P.

What to pay attention to when filing an application

Since there are no requirements for the design of this document, then it can be drawn up either on a regular A4 sheet or on the company’s letterhead. You can also write an application either by hand or type it on a computer.

Important!!! The main thing in this case is the “live” signature of the head of the organization, which sends an application for clarification of the tax payment or a person authorized to act on his behalf (in this case, the use of a facsimile autograph is strictly prohibited)

There is no need to put a stamp on the form - this should be done only if the use of stamp products is enshrined in the regulatory legal acts of the enterprise.

The statement should be made in duplicate, one of which is transferred to the tax office, and the second remains in the hands of the representative of the organization, but only after the tax specialist puts a mark on it accepting the document.

How to submit an application for clarification of tax payment

You can submit your application in different ways:

A personal visit to the tax office is the easiest, fastest and most affordable way;
It can also be transferred through a representative, only the representative must have a notarized power of attorney;
Sending the application by registered mail with certified return receipt requested;
It is also possible to send an application via electronic means of communication (in this case, the sender must have an officially registered electronic signature.

What to do if the bank made a mistake in the payment order

It happens that the taxpayer promptly submitted the correct paper version of the payment slip for taxes (contributions) to the bank. The bank executed it, but the payment went unaccounted for due to an error by the bank clerk.

As a rule, the taxpayer learns about arrears and penalties from a request from the Federal Tax Service. To correct the situation, you can do the following:

Request a written explanation of the situation from the bank.
Send an application to the Federal Tax Service to clarify the payment with a request to recalculate the accrued penalties and indicating the guilt of the bank employee.
Attach to the application an explanation from the credit institution, a stamped payment slip and a bank statement for that day.