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.
We check OKTMO and KBK
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? 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 you 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.
There was a mistake in OKTMO or KBK in the payment order
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.
Application for clarification of payment. KBK
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 to tax statement in free form. 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 made a mistake in the recipient's BCC, TIN 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 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@).
Having made a mistake in payment order when transferring taxes or insurance contributions (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 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 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 The error can be made 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.
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:
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 sample application for clarification of tax payment may be needed by any taxpayer who has made an error in the payment order for the payment of a tax or contribution. Read about what details can be corrected after sending the payment to the budget and how to do it correctly in the material below.
Our video instructions will help you quickly and correctly draw up an application for clarification of tax payment.
What to do if there is an error in a payment order?
Are you familiar with the situation when you hastily issued a payment order for tax transfer, the bank executed the order, and subsequently you discovered an error in the KBK - what to do in this situation?
The solution 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 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:
- TIN and KPP of the sender or recipient;
- number or date of the basis document;
IMPORTANT! Errors in the account number and in the name of the bank receiving the payment are irreparable (clause 4 of article 45 of the Tax Code of the Russian Federation). In this case, there is only one way out - send a new payment with the correct details, pay a fine and write to the Federal Tax Service an application for the return of the payment paid with incorrect details.
You can find your tax office details on the Federal Tax Service website. See details.
Let's look at the procedure for completing and a sample letter to clarify a payment to the tax office if the KBK is indicated incorrectly.
A letter to the tax office to clarify payment is drawn up in any form and must contain standard details of business documents:
For a sample application for clarification of payment to the tax office, see below:
To the head
Inspectorate of the Federal Tax Service of Russia No. 21
around the city of Moscow
Anisimov V. A.
Address: 109377, Moscow,
st. 1st Novokuzminskaya, 5
Limited Liability Company "Prima"
OGRN 1047712345876,
TIN 7755134421, checkpoint 772101001
Address: 109377, Moscow,
1st Novokuzminskaya, 11
Ref. No. 10 from 01/22/2019
STATEMENT
about clarification of tax payment (error in KBK)
In the payment order dated January 15, 2019 No. 267 for the transfer of payment for insurance premiums for compulsory pension insurance for December 2018 in the amount of 100,000 rubles. in field 104 the BCC was incorrectly specified (182 1 02 01110 06 1010 160).
Based on clause 7 of Art. 45 of the Tax Code of the Russian Federation, please make the appropriate changes.
Application:
1. Copy of payment order dated January 15, 2019 No. 267.
General Director of Prima LLC __ Sokolov_______ S. I. Sokolov
(signature)
Nuances of completing and submitting an application for clarification of payment
Since legislative acts The application form for clarification of payment is not fixed; it can be completed on the company’s letterhead or on a simple A4 sheet.
The application is drawn up in 2 copies. One is transferred to the inspectorate for execution, and the 2nd with the date and visa of acceptance by the inspector remains with the taxpayer.
The method of submitting an application to the Federal Tax Service is also not regulated by law. Therefore, the taxpayer has the right:
- submit the form to the tax authorities in person or through a representative acting on the basis of a power of attorney;
- send the application by registered mail, having previously made a list of the attachments, preferably with notification;
- submit the form via telecommunication channels, endorsed with an electronic digital signature.
An application for clarification of payment is considered by the Federal Tax Service within 10 working 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 confirmation are reversed.
If you need to clarify the payment for insurance premiums paid to the Federal Tax Service after 01/01/2017, then the actions of the tax authorities will be slightly different from the previous option:
- the taxpayer must similarly draw up an application for clarification of payment;
- tax authorities will send a request to the Pension Fund;
- Pension Fund specialists will review it within 5 days and send a message to the Federal Tax Service about the possibility / impossibility of clarifying the payment;
- Based on the positive response from the Pension Fund of Russia, the tax authorities will decide to clarify the payment, of which the taxpayer will be notified.
Attention!If it is necessary to clarify the payment of insurance premiums made before 01/01/2017, the application should be sent to the Pension Fund.
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.
Results
If the taxpayer made an error in the KBK or other fields of the payment order and the payment was received in the budget system of the Russian Federation, then the payment is considered executed. In this case, you should send an application to the Federal Tax Service to clarify the payment.
If critical errors were made: in the recipient's account number or the name of the recipient 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 a refund of the incorrectly paid tax to your current account.
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 authorities 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 only be possible to clarify the KBK problems without problems 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 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.
Although Tax code does not establish such a limitation; proving the illegality of penalties if the payment slip names the BCC of another tax will most likely have to be done in court. 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 tax period, the 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.
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 specified a non-existent code budget classification, but the payment purpose correctly indicates 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 art. 45 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 a signature general director and the company seal. True, some inspectorates require that a bank mark be placed on the payment order. In addition, for particularly demanding inspectors, you can attach a bank account statement to the application, which shows that the money has been debited from the company’s bank 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.