You can clarify your tax payments according to the rules prescribed in Art. 45 of the Tax Code of the Russian Federation. Thus, this rule establishes that if a taxpayer discovers an error in the execution of an order to transfer tax that did not result in non-transfer of this tax to the budget, he has the right to file an application with the tax authority at the place of his registration about the error, attaching documents confirming the payment of the specified tax and its transfer to the appropriate account of the Federal Treasury, with a request to clarify the basis, type and affiliation of the payment, the tax period or the status of the payer.

From 01.12.2017 comes into force, which approved the procedure for the work of tax authorities with outstanding payments (hereinafter referred to as the Procedure).

In this regard, in the article we propose to consider the mechanism of interaction between the IFTS and the taxpayer in a situation where errors were found in the payment order for the transfer of taxes to the budget.

In accordance with paragraph 1 of Art. 45 Tax Code of the Russian Federation the taxpayer (including legal entities and individual entrepreneurs) is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the Tax Code of the Russian Federation, within the period established by law. Non-fulfillment (improper fulfillment) of the obligation to pay tax is the basis for sending by the tax authority to its address a demand for payment of tax.

On the fulfillment and non-fulfillment of the obligation to pay tax

Taxpayers must draw up settlement documents for the transfer of taxes (fees) and other payments to the budget system of the Russian Federation in accordance with the Order of the Ministry of Finance of Russia dated November 12, 2013 No. Federation" (hereinafter - Rules No. 107n).

According to pp. 1 p. 3 art. 45 Tax Code of the Russian Federation duty to pay tax considered fulfilled from the moment an instruction is presented to the bank for transferring funds to the budget to the appropriate account of the Federal Treasury from the taxpayer's account in the bank, if there is a sufficient cash balance on it on the day of payment.

By virtue of paragraph 7 of Art. 45 Tax Code of the Russian Federation the tax transfer order is filled in in accordance with the rules established by Regulations on the rules for the transfer of funds.

Subparagraph 4 of paragraph 4 of Art. 45 Tax Code of the Russian Federation a number of cases have been established when the obligation to pay tax not considered completed . These include, in particular, the incorrect indication by the taxpayer in the order to transfer the amount of tax:

Account numbers of the Federal Treasury;

The name of the beneficiary's bank that caused the non-transfer of this amount to the budget.

At the same time, if the CCC or the status of the tax payer is incorrectly indicated in the payment order, this is not a basis for recognizing the obligation to pay tax as unfulfilled (letters Ministry of Finance of Russia dated January 19, 2017 No. 03‑02 ‑07/1/2145 , Federal Tax Service of Russia dated 10.10.2016 No. SA-4-7/19125@).

Thus, if the taxpayer's mistake did not lead to non-payment of tax, then he has the right to clarify his payment. The procedure for clarifying an outstanding payment is specified in paragraph 7 of Art. 45 Tax Code of the Russian Federation.

How do tax authorities deal with outstanding payments?

Unexplained payments include:

Payments under settlement documents, in the fields of which information is not indicated (incorrectly indicated) by the taxpayer (or by the bank when generating an electronic payment document);

Payments that cannot be unambiguously identified for reflection in the information resources of the tax authorities.

All information about the handling of outstanding payments is collected in the statement of outstanding receipts. In it, the tax authorities reflect:

Payments attributed by the Treasury to the relevant CCC for accounting for unexplained receipts;

Payments issued by taxpayers in violation Rules No. 107n, which led to the impossibility of reflecting them in the cards of settlements with the budget or in the information resources of the tax authorities, in which the relevant revenues are recorded;

Payments that cannot be unambiguously classified for reflection in the cards of specific taxpayers;

Payments for which taxpayers do not have payment cards with the budget.

Want to check payment? Report it to the IFTS!

Paragraph 7 of Art. 45 Tax Code of the Russian Federation installed: upon detection taxpayer an error in drawing up an order to transfer a tax that did not result (!) in the non-transfer of this tax to the budget, he has the right to file a statement with the inspectorate at the place of his registration about the error.

The document submitted to the tax authorities must contain an appeal with a request to clarify the basis, type and affiliation of the payment, the tax period or the status of the payer. Documents confirming the payment made must be attached to the application.

Feedback with tax authorities

The need to clarify the payment (in terms of clarifying the details of the settlement document) in order to correctly reflect information about it in the resources of the IFTS may also arise for tax authority . In this case, the inspection itself will inform the taxpayer about it.

The form of the corresponding information message is presented in Appendix 2 to order. In the message, the controllers will indicate that the tax transfer order was issued in violation of the established Rules No. 107n requirements, and the specific violation made by the taxpayer will be named. Violations can be of the following nature:

The absence or indication of a non-existent (incorrect) CSC, OKTMO code;

Not specified (incorrectly specified) TIN of the payer;

Inconsistency of the TIN with the name of the payer;

Absence or incorrect indication of the checkpoint of the payer;

Indication of a non-existent (incorrect) TIN of the recipient;

Missing, a non-existent (invalid) recipient's checkpoint is specified;

The taxpayer is not registered with the tax authority;

Tax is paid for third parties;

Absence or incorrect indication of the basis for payment or the beneficiary's account number and name;

Lack of an open calculation card with the taxpayer's budget;

absence or incorrect indication of the status of the payer, the tax period.

After receiving an information message about the need to clarify the details of the order to transfer the tax, the payer submits an application to the inspection about the need for this clarification.

Upon receipt by the tax authority of the taxpayer's application to clarify the type and affiliation of the payment, the tax authority within 10 working days from the date of receipt of the said application makes an appropriate decision (the application form is approved Order of the Federal Tax Service of Russia dated December 29, 2016 No. ММВ-7-1/731@).

For your information

If an error in the settlement document arose due to the fault of the bank when generating an electronic payment document, the tax authority, after reconciling the settlements with the payer, has the right to make a request to this credit institution in order to obtain a copy of the settlement document drawn up by the payer on paper.

At the suggestion of one of the parties (inspectorate or taxpayer), a joint reconciliation of taxes paid by the taxpayer may be carried out.

The reconciliation procedure is regulated by clause 3 of the Order of the Federal Tax Service of Russia dated 09.09.2005 No. SAE-3-01 / 444@ “On approval of the Regulations for organizing work with taxpayers, payers of fees, insurance premiums for compulsory pension insurance and tax agents”.

The result of interaction with INFS on outstanding payments

Based on the application of the taxpayer and the act of joint reconciliation of calculations (if it was carried out), the inspection makes a decision to clarify the payment on the date of actual payment tax. At the same time, the tax authority recalculates the penalties accrued on the amount of tax for the period from the date of its actual payment to the budget until the day the IFTS makes a decision to clarify the payment.

The taxpayer will be notified of the decision to clarify the payment within five days after the adoption of this decision.

Clarification of details for the payment of insurance premiums

The procedure for clarifying payment documents for insurance premiums is similar to the activities carried out by the Inspectorate for clarifying tax payments. However, if errors are found in their documents, taxpayers should be guided by the following.

Firstly , clarification of the details in the settlement documents for the payment of insurance premiums is not carried out if information about this amount is taken into account on the individual personal account of the insured person. This is enshrined in paragraph 9 of Art. 45 Tax Code of the Russian Federation.

Secondly , the procedure for specifying the details in payment documents depends on the date of the payment.

If the payment was made for settlement (reporting) periods that have expired until 01.01.2017 , the funds for which were received by the PFR (before the transfer of the administration of insurance premiums to the Federal Tax Service), then an application for clarification of the details must be submitted to the PFR department.

The FIU will consider it within five working days and make an appropriate decision, which will be sent to the Federal Tax Service. Simultaneously with this decision, the transfer of the amount of penalties to be reduced or additionally charged, recalculated as of 01/01/2017, is also carried out. Based on the information received from the FIU, the tax authorities will reflect the decision and the amount of the penalty fee in the payer's personal account.

If the funds were received after 01.01.2017 , then the application must be submitted to the tax office. Controllers in this case send a request to the FIU with copies of the payer's application and the payment document attached.

The FIU will consider the application within five working days and send a message to the inspection about the possibility (or lack thereof) of taking appropriate measures to clarify the details. And the INFS, based on this message, will decide to clarify the payment. In this case, the recalculation of penalties will be carried out by the tax authorities in an automated mode from the date of actual payment of the payment.

Tax legislation gives taxpayers the right to clarify their erroneous tax payments (as well as payments on insurance premiums) in the IFTS, while setting one condition: an error in the preparation of a payment document for the transfer of tax (insurance premiums) should not lead to non-transfer of funds to the budget.

From 01.12.2017 comes into force Order of the Ministry of Finance of Russia dated July 25, 2017 No. ММВ-7-22/579@, which approved the procedure for the work of tax authorities with outstanding payments. From this date, controllers in cooperation with taxpayers will be guided by the provisions of this document.

In addition, in order to correctly fill in settlement documents, the Federal Tax Service plans to carry out large-scale work to inform taxpayers about the values ​​​​of the details required to fill in the fields of payment documents by posting relevant information on stands in the territorial tax authorities. Information about the details of the relevant accounts of the Federal Treasury can be obtained from the Federal Tax Service and upon registration ( paragraph 6 of Art. 32 Tax Code of the Russian Federation). We also recall that on the website of the highest tax department you can find any details necessary for filling out settlement documents.

How this article will help: You will find out which errors in the payment order will lead to arrears and penalties, and which will not. And also you can quickly and easily clarify the wrong details. What will save you from: From the claims of inspectors, forfeits under contracts and other troubles.

If your company is on the "simplified"

Make sure that all payments to your account are received marked "Without VAT".

Errors in payment orders are not uncommon. There is nothing terrible in this if you notice shortcomings and typos in time. While the bank is processing your payment, it is enough to send a letter to the operational department with a request to clarify the details, and the problem is solved. But what if the payment has already been made and the bank refuses to help? The consequences can be very different.

Sometimes you can eliminate the misunderstanding by exchanging letters with the counterparty. And some errors lead to the fact that the money does not reach the recipient at all. And then it will already be necessary to find out where the amount has hung, and make a return.

We will tell you about the dangers of inaccuracies in payments. And we'll work on the bugs.

What errors in payment orders did you have to correct?

Source: survey on the site www.site

Errors in tax payments

A tax order contains more fields than a normal one. And the chances of making an error here are great. By the way, payments for insurance premiums are corrected in the same way as tax payments. One exception is an inaccuracy in the CSC. When transferring money to off-budget funds, such an error is more difficult to correct.

Usually, to eliminate the error in the TIN, status, type, payment term and other details, it is enough to clarify these data(see table below). All you need is an application and a copy of the payment. And within ten days your inspection or fund will make a decision to clarify the payment. Such a period is named in the letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324.

Errors in tax payments that can be corrected by submitting a clarifying statement to the inspection

Props in which you made a mistake	Payment order field number	It should be	Base
Payer status	101	01 - when paying taxes and contributions for mandatory pension and medical insurance to off-budget funds, 02 - when paying personal income tax, 08 - when transferring social insurance contributions, 09 - if an individual entrepreneur pays
TIN, KPP of the recipient	61, 103	10-digit TIN, 9 digit gearbox	Subparagraph 1 of paragraph 2 of Appendix No. 1 to the order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n
BCC when paying tax	104	20-digit budget classification code	Classification approved by order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n
OKATO	105	11-digit number of the object of administrative-territorial division	Clause 4 of Appendix No. 2 to the Order of the Ministry of Finance of Russia of November 24, 2004 No. 106n, Resolution of the State Standard of Russia of July 31, 1995 No. 413
Reason for payment	106	TP - current payment, ZD - voluntary repayment of debt, TP - payment at the request of controllers	Clause 5 of Appendix No. 2 to the Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n
Taxable period	107	MS.__.2012 - monthly payment, KV.__.2012 - payment for the quarter, PL.__.2012 - half-year payment, DG.00.2012 - payment for 2012	Clause 6 of Appendix No. 2 to the Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n
Payment type	110	NS - payment of tax, VZ - payment of contributions, AB - advance payment, PE - payment of penalties	Clause 9 of Appendix No. 2 to the Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n

In the same way, in most cases, problems associated with incorrect OKATO are also solved. Only when it comes to local taxes, such as personal income tax or UTII, is it likely that the money will go to the budget of another region. In this case, it is better to pay the tax again using the correct details. And then submit an application for a refund to your inspection, attaching a copy of the payment with an error to it.

If an error was made when transferring the insurance premium, specify the details according to the model developed by the Pension Fund of the Russian Federation. It can be found in the letter dated April 6, 2011 No. TM-30-25/3445.

Errors that require a more serious approach will be discussed further.

Incorrect beneficiary account or bank name entered

The most critical mistake is the incorrect account of the Federal Treasury and the recipient's bank. According to paragraph 4 of Article 45 of the Tax Code of the Russian Federation, the amount under such a payment order is not considered transferred to the budget. In this case, the only way out is to pay the tax again. And as soon as possible, because penalties will accrue from the first day of non-payment. Therefore, it is very important to regularly reconcile with the tax office and funds.

And the money transferred by an erroneous payment can be returned. Or offset against future payments. To do this, write a corresponding application to your tax office or department of the fund. And attach to the application a copy of the erroneous order marked by the bank. An example of such a document can be found below.

They put the wrong KBK

The situation with an error in the CSC is not so unambiguous. A mistake made when transferring the insurance premium in field 104 will lead to arrears. And you will have to create a new payment. In contrast to the tax, which will still be credited to the budget. Here you will only need to submit an application to your inspection with a request to clarify the erroneous CSC. This is confirmed by the letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08 / 31.

An exception to the rule is when, instead of the CCC, the payment of the insurance premium is indicated by the code of some tax. At first glance, the error is critical. But the Ministry of Finance has its own opinion on this matter. Employees of the department in a letter dated March 4, 2011 No. 03-02-07 / 1-64 explained that in this case the organization has the right to clarify the payment. This means that the off-budget fund will not charge penalties.

An interesting situation developed at the beginning of the year with personal income tax. Officials have warned of changing some of the CSCs since 2012. However, the relevant order of the Ministry of Finance was published a little later than the time came to pay personal income tax in January. Then the department hastened to reassure: the tax will definitely get to its destination. Even if last year's BCC is indicated in the payment order, the tax authorities will take into account the amount as needed. But soon the Ministry of Finance announced a specific date - April 5, 2012, starting from which personal income tax must be transferred strictly to the new CCC (letter dated April 2, 2012 No. 02-04-08 / 1092). So, if after April 5 you habitually sent personal income tax to the old code, you will have to clarify the payment.

And further. If you specified a non-existent BCC, the money will not reach the recipient. Then you will have to pay a tax or fee again on the correct code. And the wrongly transferred money can only be returned.

Defects in payments in settlements with counterparties

Suppose you accidentally sent a payment by making a typo in the recipient's checking account. Thus, your money went to an unknown company without any reason.

You wrote a letter asking for a refund of an erroneous payment. But the recipient company is in no hurry to return the money. In this case, you can teach a lesson to a dishonorable organization. Namely, to demand interest for the use of your money. After all, according to paragraph 1 of Article 1102 of the Civil Code of the Russian Federation, such enrichment is called unjustified.

You can earn interest for each day you hold someone else's money. Their amount is determined based on the refinancing rate on the date of return of the erroneous payment(Article 395 of the Civil Code of the Russian Federation).

Frequently asked questions about payment orders

Should we transfer penalties for the period when the inspectors decided whether to clarify the erroneous payment or not?

No no need. The fact is that the tax authorities will recalculate the penalties on the day the decision on clarification is made. And they make a decision on the date when you paid the tax with an error.

Is there an approved application form for clarifying erroneous details of a tax payment order?

No, there is no special form. If you want to clarify the details of the settlement document for the payment of tax, write an application in free form. Your inspectors will take it.

How long does it take to correct errors in a tax invoice?

The Tax Code of the Russian Federation does not set a specific deadline for this. But you can easily clarify payments from the date of which no more than three years have passed. Earlier mistakes - through the court.

What should I do if we transferred to the counterparty an amount more than indicated in the invoice or contract?

The amount of the overpayment can be taken into account for future deliveries. Or write a letter asking for a refund of the overpayment. If the counterparty does not want to return the money, you can file a claim with him.

Mistake in payment assignment

Carefully!

If you need to fundamentally reformulate the purpose of the payment, inform the beneficiary's bank and your bank about it.

Perhaps a harmless mistake in the order - in the basis of the payment. For example, you entered the wrong provisional invoice number. Or the date of the contract is mixed up. In this case, the money will definitely reach the addressee. But confusion in settlements with a counterparty can confuse not only you, but also raise questions from inspectors. Therefore, it is still necessary to make corrections in field 24 “Purpose of payment”. To do this, it is enough to write an error message to the recipient. And ask him to consider another purpose of payment correct. Having received a mark from the counterparty that the letter has been received, hem it to the erroneous payment.

Worse, when the error concerns VAT. If a payment with allocated VAT falls on the account of a company that is on a special regime, the tax authorities will demand that the tax be transferred to the budget. Companies applying the 0 or 10 percent rate will also need to make an additional payment to the budget if they receive an amount with an 18 percent tax. So that neither you nor your counterparty have unnecessary problems with controllers, send a clarifying letter to your bank. And he, in turn, will redirect your letter to the recipient's bank.

The same should be done if you need to change the purpose of the payment itself. For example, you made an advance payment to a supplier for a product. And the payment indicates the transfer under the loan agreement. If you do not notify the banks about the purpose of the money, the inspectors will refuse to apply the deduction for such an advance. Judicial practice also testifies to this (decisions of the Federal Antimonopoly Service of the Moscow District of May 5, 2010 No. KA-A40 / 3335-10, the Federal Antimonopoly Service of the Volga-Vyatka District of August 27, 2010 No. A43-42247 / 2009).

Partner details have changed

The situation is more complicated with props. Such, for example, as the name of the recipient, his TIN, KPP, current account or bank name. After all, counterparties often forget to notify their partners about the change of details. If a mistake is made in them, then the beneficiary's bank will keep the money as part of outstanding amounts. In the next five working days, bank employees will clarify the correctness of the details. Thus, the bank prevents erroneous entry of money into the account of a third-party company.

To help send money to the desired recipient account, write a letter to clarify the data to your bank. It will forward your message to the recipient's bank. You may or may not do this. But then on the sixth business day, the erroneous payment will be returned to you back. It will be necessary to take into account past mistakes and issue a new payment order.

Question-test on the topics of the issue

1 An accounting employee paid income tax and the next day discovered an error in the name of the beneficiary's bank. What to do? A. Transfer the tax again. B. Write a letter to the tax office with a request to clarify the payment. The correct answer is A. If a mistake was made in the name of the bank or the account of the Federal Treasury, then the payment will not reach the recipient. The tax will have to be paid again. In this case, it is impossible to specify the payment.

The next question in the article is "How to safely account for capital investments in leased property now."

The main thing to remember

1 When transferring tax, pay special attention to the account of the Federal Treasury and the name of the beneficiary's bank. An error in these details will force you to pay money again.

2 BCC in the tax payment can be clarified. But pay the insurance premium again if the wrong code is indicated in field 104 (and not even the CCC of some tax).

3 If an error was made when paying to the counterparty, write a clarifying letter to the bank and the recipient of the money. Sew the letter to the payment, in which the mistake was made.

PC "Taxpayer PRO"

PC "Taxpayer" - designed for accounting, preparation of accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCS) with an electronic digital signature (EDS).

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What's new?

A new document has been added to printed forms for pay slips - a journal for issuing pay slips

Implemented the ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) to the information base of the program through electronic document management (EDM) according to approved formats (Accounting-EDO menu)

When calculating / recalculating vacation and compensation for vacation, printing of a non-unified form for calculating average earnings has been added

New indicators in the "Monitoring of the counterparty" section. Improved stability.

Added a new mode: "Salary and Personnel -> Dividend Accrual"

In the mode "Import from Buchsoft programs" added the ability to import from the software "Buchsoft Simplified System"

Implemented data import from BukhSoft software products. Menu "Settings and service", "Import, export", "Import from Buchsoft programs"

Implemented the output of the form P-4 (statistics) on magnetic media

Tax return on the estimated income of an individual (form 4-NDFL, knd 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

A new form for corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-personal income tax -> Certificates to various OKTMO. Designed to generate 2-NDFL certificates for 2018 for various OKTMOs in different ranges of months

What errors in payments prevent taxes and contributions from getting into the budget

Since March 31, the rules for filling out payments for taxes and contributions have changed. This is the fourth change in the last three months. It's easy to get confused with the new rules, so we've prepared tips to help you avoid and correct the most common mistakes.

The procedure for filling out payments for taxes and contributions has already changed several times this year. From January 1, a new OKTMO code appeared in them instead of OKATO, from February 1, the details of the recipient banks in the Central Region changed, from February 4, 2014, the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n changed the rules for filling out payment orders, and from March 31, field 22 must write UIN. The confusion with order led to many errors. In practice, there are four types of inaccuracies, which have different consequences.

Payment order

Mistakes that the bank will not miss

Each bank has its own criteria for checking payment orders. Most control that the company fills in all the required details (clause 2.7 of the Regulations, approved by the Central Bank of the Russian Federation of June 19, 2012 No. 383-P). But many banks also check the correctness of filling in the fields. Due to five errors, orders are returned for rework.

Name of the payer and TIN (fields 8, 60). The company that generates the payment through the "Client Bank" cannot make a mistake in these details, since the program itself substitutes the name and TIN of the company. But when accepting paper payments, the bank checks the information in them and returns the order with errors. For example, if there are extra characters in the company name, and there are not enough numbers in the TIN.

Name of the recipient (field 16). The name of the recipient must be no more than 160 characters. If you exceed the limit, the bank will not miss the payment. Then the long name of the recipient must be shortened.

Beneficiary's bank and BIC (fields 13, 14). Since the new year, many branches and departments of the Bank of Russia have changed their abbreviated names (letter of the Central Bank of the Russian Federation dated January 22, 2014 No. 6-T). The bank will not let a payment with old data pass. Will return the bank and the payment with an error in the BIC in at least one digit. For example, if a company writes 044563001 instead of the number 044583001.

Order of payment (field 21). If the company itself pays taxes and insurance premiums, the fifth line must be written in the payment order (letter of the Ministry of Finance of Russia dated 01.20.14 No. 02-03-11 / 1603). If you mistakenly write the sixth queue, which is not now available, the bank will not let the payment through (letter of the Treasury of the Russian Federation dated March 17, 2014 No. 42–7.4–05 / 3.5–161). The bank will return the orders with the third queue - it is intended for debiting money for collection.

UIN (field 22). Since March 31, 2014, the universal accrual identifier (UIN) has become a mandatory requisite for payment of taxes and contributions. It must be written in field 22. If the company pays the money itself, then it must be set to 0. If on demand - the number from the request, and if it is not there, then also 0. The bank will not accept a payment with an empty field 22 or with dashes.

Errors due to which the payment is lost in the treasury

The money will hang in the treasury as unexplained receipts, if due to an error it is impossible to determine the type of payment and its recipient (clause 14 of the Regulation, approved by order of the Ministry of Finance of Russia dated 12/18/13 No. 125n). Therefore, you need to apply for a refund to your inspection or fund.

Error in the name of the recipient, TIN and KPP (fields 16, 61 and 103). TIN / KPP must match each other. For example, if a company writes down the name of the inspection correctly, but puts a different TIN or KPP, then the payment will be lost.

Wrong account of the UFC (field 17). If the company correctly writes down the name of the treasury, but puts the account number of the UFK of another region, then the payment will be in the pending. This money can be returned. To do this, you must submit a special application (see sample).

Invalid CSC (field 104). It is necessary to put in this field only the current CSCs. If you put a code that has already been canceled, then the payment is guaranteed to fall into unexplained receipts. Most often, companies make mistakes and pay personal income tax on CBC, canceled since 2012. Also, the payment will freeze if the code of the former administrator is written in the first three characters of the CCC. For example, 182 (FTS code) instead of 392 (PFR code). Payment with incorrect information must be clarified.

Erroneous OKTMO (field 105). Money can get into unexplained payments for several reasons: the company added three zeros or three dashes at the beginning or end in 8-digit OKTMO, wrote down a 9 or 10-digit code, put OKTMO of another region, etc. After 105, you must write 8-digit OKTMO or 11-digit code if the payment is addressed to the budget of the settlement. Moreover, if there are 11 characters in the code, three characters must be added at the end, corresponding to the locality. For example, for a city - 001, for an urban-type settlement - 051. If the code is incorrect, there will be no arrears, but you will need to clarify the details (letter of the Federal Tax Service of Russia dated 02.08.13 No. BS-4-11 / 14009). We have included a sample application here.

The payment reached the inspection and the fund, but the errors need to be clarified

With some errors, the payment reaches the inspection and funds, but they cannot post it to the company's settlement card with the budget.

Invalid payer status (field 101). If the company transfers money as a taxpayer, then status 01 should be set, if as an agent (for example, personal income tax or VAT) - status 02. A single code 08 must now be set in the payment for contributions. Sometimes inspectors and funds miss such shortcomings. But if the payment is lost, then it is worth clarifying the erroneous status. An application can be submitted to the FIU Since March 31, UIN has become a mandatory requisite for payment of taxes and contributions according to the model from the letter of the FIU dated 04/06/11 No. TM-30-25 / 3445. And to the inspection and the FSS - in a free form.

Wrong checkpoint of the company (field 102). If the company recorded the wrong checkpoint when transferring the tax (for example, companies instead of a division), then the payment will still reach the addressee. But there may be questions when entering payments into the budget settlements card. Therefore, it is worth clarifying the payment.

BCC of another tax or contribution (field 104). Some companies mistakenly write another tax in the CCC bills. Or they fill in the code of the funded part of the pension, while in 2014 the contributions must be transferred to the CBC insurance (Article 22.2 of the Federal Law of December 15, 01 No. 167-FZ). In order to transfer payments to the correct CSC, it is necessary to submit an application for clarification to the inspection or to the fund.

Reason and type of payment (fields 106, 110). Instead of 11 types, only three remained. This is PE - payment of penalties, PC - payment of interest (in installments or deferral of tax payment) and 0 - in all other cases (when transferring tax, contributions, fines). If you write 0 in the payment for penalties, then you should clarify the payment. Although, as we found out, some inspections and funds do not require an application for clarification. The type of payment can still be determined by the CCC. Also, inspectors do not require to specify the basis for payment if the company did not pay the tax on time, but wrote down the value of TP (current payment) instead of ZD (debt) in field 106. True, according to the code, such a defect is included in the list of those that require clarification (clause 7, article 45 of the Tax Code of the Russian Federation).

Frequency of payment (field 107). If the company transfers tax for a specific month, and recorded the year in the order (DG.00.2014), then the payment should be clarified. Typically, such an error does not prevent the tax authorities from reflecting the payment in the personal account card. The problem arises if the company has filed a clarification, but it has arrears for the same year. Therefore, it is not clear that the company paid - the tax on the declaration or repaid the debt. Because of this, inspectors can fine the company under article 122 of the Tax Code of the Russian Federation, since it did not pay tax before submitting the clarification (clause 1 of article 81 of the Tax Code of the Russian Federation). Therefore, the error needs to be corrected.

Non-critical errors that can not be fixed

- Bugs of this group are harmless. They do not need to be specified.

OKATO instead of OKTMO (field 105). As we found out, many banks skip such orders, and the treasuries themselves are now changing the old code to the new OKTMO. It is not clear just how long they will do it. In some regions, the term is called until April 1, 2014, although the Ministry of Finance proposed extending the recoding until 2015 (letter dated February 17, 2014 No. 02-08-12 / 6562).

Wrong document number and date (fields 108, 109). When transferring tax before reporting, in field 109 (document date) it is necessary to put not the date of the declaration, but the value 0. But if the company writes down the date, then the inaccuracy does not need to be corrected. In current payments and when paying off arrears, you must also put a zero value in field 108 (document number). But if the company writes down a different figure, then this is also a non-critical error and will not lead to arrears.

Priority in payments made (field 21). Some banks at the beginning of the year skipped payments for taxes and contributions from the third stage instead of the fifth. This does not require payment verification. With such shortcomings, taxes and contributions fell into the budget.

Several zeros in UIN (field 22). In field 22, you must put a 20-digit UIN or a value of 0. But if the company writes 20 zeros, this is a non-critical error. The bank will transfer the money, and such a shortcoming will not prevent the inspectorate and the fund from identifying the payment.

Incomplete purpose of payment (field 24). Incorrect or incomplete information in this field is not critical. For example, if the company did not write what tax it transfers. Inspectors can identify the payment by the CCC.

In order to pay tax, an accountant needs to perform several sequential actions: correctly determine the tax base, calculate the tax and the amount payable (taking into account deductions, offsets, etc.). And, as a rule, taxpayers focus all their attention on the correct calculation of the amount of tax. The transfer of a certain amount to the budget is considered a technical operation - it is often entrusted to far from the most qualified employees. But a mistake made when filling out a payment order for tax transfer can cost a company dearly.

Payment clarification

An error in the payment order is fraught with the fact that the amount sent will either not go to the required account at all, or will not be “identified” by the tax authority and accounted for as another payment, or categorized as unexplained. In any of these cases, the inspectorate will automatically begin to charge penalties, since formally the organization will have a arrears (Articles 45, 75 of the Tax Code of the Russian Federation).
True, the current version of the Tax Code allows in most cases not to pay such penalties. To do this, it is enough to submit an application to the tax office to clarify the payment (clause 7, article 45 of the Tax Code of the Russian Federation). In the application, you must indicate that an error occurred when filling out the payment order, explain the essence of this error and ask to clarify the payment and recalculate the accrued penalties. A copy of the payment order certified by the bank confirming the transfer of money must be attached to the application.

Based on the application, the inspectorate makes a decision to clarify the payment and recalculate penalties from the date of actual payment of the tax. Prior to this, the inspectorate has the right to verify payments, request information about the payment from the bank, etc. At the same time, the Tax Code does not stipulate a period during which the inspectorate must make a decision on clarifying the payment and recalculating penalties. This gap was filled by the Ministry of Finance of Russia, indicating that a decision on clarification should be made within 10 working days from the receipt of the application (letter No. 03-02-07/1-324 dated July 31, 2008).

Mistakes that can be fixed for free

The Tax Code says that by submitting an application for clarification of the payment, it is possible to correct errors made in the basis of the payment, its type and ownership, as well as when indicating the tax period and the status of the taxpayer (clause 7 of article 45 of the code). If we shift this norm to the digital designation of the fields of the payment order, it turns out that an application for clarification can be submitted if the following are incorrectly filled out:

Field 101 "Status of the payer". It contains two numbers, according to which the inspection determines from whom (taxpayer or tax agent) the amount was received. Incorrect filling in of this field may lead to the erroneous allocation of this amount by the tax authority to the personal account and, consequently, the occurrence of arrears and the accrual of penalties.

Field 106 "Basis of payment", in which the type of tax actually transferred is indicated in encrypted form - these can be current payments (TP), debt repayment (ZD), payment of tax at the request of the inspection (TR). The most common mistake when filling out this field is that it is simply not filled out. Accordingly, when making a payment, zero is automatically entered in it and the tax authority cannot identify the amount received.

Field 107 "Tax period". An error in filling in this field will also result in an error when the amount received is reflected in the taxpayer's personal account. Simply put, the amount will be included in the period indicated in the payment, and not in the one for which it was actually intended. The result is arrears and penalties.

Fields 108 "Document name" And 109 "Document date" are of an auxiliary nature, and an error in them can hardly affect the incorrect distribution of the tax amount. But if this happened, you can correct the mistake and avoid penalties by submitting an application for clarification of the payment.
An error when filling in field 110 "Payment type" can lead to the fact that the inspection will take into account the amount received not as a tax, but as a penalty (fine), or vice versa - penalties and a fine will be taken into account as a tax amount.

Invalid fields 60 "TIN of the payer», 61 "TIN of the recipient", 102 "Payer checkpoint" And 103 "KPP of the recipient" may also lead to misidentification of the transferred amount.

KBK and OKATO

Separately, one should dwell on such fields of the payment order as BCC (field 104) and OKATO (field 105). Let's say right away that the Tax Code allows you to clarify this information and not pay penalties at the same time, since these details are information about the ownership of the payment. However, there are problems with such refinement in practice.

The fact is that the Federal Tax Service of Russia actually limited the right of taxpayers to clarify the CBC in the payment order already made through the bank (see “Recommendations on the procedure for maintaining the Budget Settlements database in the tax authorities”, approved by order of the Federal Tax Service of Russia dated 16.03.07 No. MM -3-10/138@). So, according to the Recommendations, clarification is possible if it occurs within the same tax, or if a non-existent type of income is indicated (4 - 8th category of the CCC). In addition, according to the Federal Tax Service, correction is possible if an error is made in the income subitem (9 - 11th category), in the income element (12 - 13th category), or in the program code (14 - 17th category).

This approach directly contradicts the Tax Code, which allows you to clarify the CBC, regardless of which budget received the amount for the erroneous payment - the main thing is that the amount, in principle, gets into the budget system, i.e. to the accounts of the Federal Treasury (clause 7, article 45 of the Tax Code of the Russian Federation). Indication of an incorrect BCC cannot in any way lead to the fact that the amount will not enter the budget system (if the account of the Federal Treasury is correctly indicated). Therefore, even if, as a result of an error in the CCC, the tax amount went to the budget of another level, an application for clarification of the payment can be submitted. The Ministry of Finance also agrees with this approach (see, for example, letter No. 03-02-07/1-249 dated September 13, 006).

As for the error in the OKATO code (field 105), here clarifications are required only if the tax is credited simultaneously to several budgets. The fact is that for taxes that go entirely to one budget (it doesn’t matter whether federal, regional or local), the OKATO code is not used at all when accounting for the amount received (clause 3, section V of the “Recommendations on the procedure for maintaining a database in the tax authorities "Settlements with the budget", approved by order of the Federal Tax Service dated 16.03.07 No. MM-3-10/138@).

Mistakes that can't be fixed

Names the Tax Code and errors that cannot be corrected by filing an application for clarification of payment. There are only two of them - the account number of the Federal Treasury is incorrectly indicated; a mistake was made in the name of the beneficiary's bank (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). In both cases, the tax is considered unpaid. Accordingly, the situation can be corrected only by re-transferring money with the correct details. Naturally, if an error is discovered after the expiration of the period allotted for paying the tax, then in addition to the tax itself, penalties will also have to be paid (Article 75 of the Tax Code of the Russian Federation).

A desk audit revealed that the payment order erroneously indicated the period for paying personal income tax. The exact period is specified in the payment purpose field. Has the obligation to pay personal income tax been fulfilled if the appointment month of payment is January 2016, and the field ms is 12.2015? A letter with a request to clarify the payment is processed for a month, therefore, the account can be closed in 10 days. Is it legal? Deadline month? What to do in this situation? (The application was sent on August 11 to the TCS., but the input department inspector stated that the deadline was a month).

Answer

The error in the period code did not affect the transfer of tax to the budget. However, this inaccuracy may cause organizations to present arrears, penalties and fines based on the results of a desk audit. You did the right thing by sending a letter to the inspection with a request to clarify the payment.

Tax inspectors are required to make a decision to clarify the payment within 10 working days. This period begins to count from the date when the inspectors received your application for clarification of the payment or from the date of signing the act of joint reconciliation of settlements (if reconciliation was still carried out after the application was submitted). This follows from paragraph 4, article 78 and article 6.1 of the Tax Code of the Russian Federation. The same is said in.

How organizations transfer tax to the budget

Payment clarification

When filling in the details of payment orders for the transfer of taxes, errors are not ruled out. , correct, and then you will not have to transfer the tax again. And there are such errors that. Read more about this below.

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 ().

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:

1. to the bank - if the payment is not executed;
2. - 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.

Submit 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 application for the refund of payment in electronic form (scan image) to the appeal. 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 it within three working days.

It happens that by the time of filing with 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.

Such explanations are in the letters of the Ministry of Finance of Russia, and.

When can I check the payment

If the error did not affect the transfer of tax to the budget, the organization can clarify:

1. payment basis. For example, replace the value "TP" in field 106 of the payment order with the value "AP";
2. payment ownership. In particular, correct erroneous CSC or OKTMO;
3. tax period - field 107 of the payment order;
4. payer status. For example, replace the value 01 (taxpayer) in field 101 of the payment order with the value 02 (tax agent);
5. TIN, KPP of the payer and recipient.

The list of errors that can be corrected is given in Article 45 of the Tax Code of the Russian Federation and specified in the approved one.

To clarify the details of the payment, submit to the tax office in any form and documents that confirm the transfer of tax to the budget. On the basis of these documents, the inspectors will make a clarification of the payment. As a result, the organization's penalties will be recalculated taking into account the actual date of payment of the tax, or they will be completely canceled. To make a decision, inspectors may require . You are also entitled to it. Such rules are established by Article 45 of the Tax Code of the Russian Federation.

Tax inspectors are required to make a decision to clarify the payment within 10 working days. This period begins to count from the date when the inspectors received your application for clarification of the payment or from the date of signing the act of joint reconciliation of settlements (if reconciliation was carried out). This follows from paragraph 4, article 78 and article 6.1 of the Tax Code of the Russian Federation. The same is said in.

Tax inspectors are required to notify the organization of the decision made within five working days (, Tax Code of the Russian Federation).

The chief accountant advises: in order not to make a mistake when filling out a payment order and correctly determine the KBK, BIK, correspondent account, TIN and KPP of the tax inspectorate, use the program published on the website of the tax service. This program was developed by the Federal Tax Service of Russia specifically for taxpayers. With its help, you can quickly and correctly make a payment.

How to fill out a personal income tax payment so that there is no arrears

As soon as possible, check all payments for personal income tax for 2016. The urgency is due to the fact that the tax authorities began to reconcile the tax paid with the data in. Due to errors in payments in the FTS program, many companies get huge debts.

If the program cannot match the accrued and transferred tax, then the tax authorities will ask for clarification, require clarification of the calculation or details of the payment. And the FTS program will automatically accrue penalties. Also, the tax authorities may decide that the company underpaid tax. For this, a fine is provided - 20 percent of the amount that was transferred incompletely or late.

The inspections said that most of the inconsistencies arise due to the incorrect "Tax Period". Read and look at the samples on how to fill out payment forms correctly and what to do if you have already made a mistake.

What to put in field 107 - year, month or exact date

In the rules for filling out payment orders there is no clear answer to the question of how to fill out

This is where confusion arises. It is not clear whether the dates for the payment of personal income tax in the Tax Code of the Russian Federation are specific? For example, if a company pays tax on vacation pay, then the deadline for doing so is the last day of the month in which the vacation pay was issued. Does this mean that in the payment it is necessary to put, say, 08/31/2016? Accountants answer this question in different ways. This is evidenced by the results of a survey that we conducted on the website glavbukh.ru.

We asked for clarification from representatives of the Ministry of Finance, the Federal Tax Service and specialists from credit institutions. They all agreed that it is not necessary to set an exact date. For any personal income tax payment, you can put the month in which the employee had taxable income. So, in our example with vacation pay in the payment, you can put MS.08.2016.

How to determine which month the tax belongs to

To determine which month personal income tax refers to, be guided by the date of recognition of income according to the Tax Code. For salaries, this is the last day of the month for which the money is issued. For vacation and sick leave - the day of payment ().

How to fix a bug in the period code

An error in the period code can lead not only to a request for clarification, but also to the fact that the FTS program does not match the calculation and payment of tax and calculates penalties. This has already happened to some of our readers. There will be no automatic penalty for late payment. Tax officials can only do this manually. After all, they must first draw up an act of a cameral inspection and fix a violation in it.

To protect yourself from risks, you can apply for a payment clarification. After all, this mistake did not affect the transfer of tax to the budget (clause 45 of the Tax Code of the Russian Federation). Sample application is below.