It often happens that the money payment that was transferred by the buyer for the purchase of a particular product or service was made by mistake. In this case, the seller is obliged to transfer the amount back. To return an erroneously transferred amount on a payment order, you must specify this information in the “Purpose of payment” field. Let's consider the situation in more detail.

How to make a refund

The first thing the buyer should do in case of sending money by mistake is to contact the seller by phone, mail or email. It is necessary to briefly state the situation in a letter and ask for a refund of the entire amount. Don't forget to attach:

• original details of the incorrect payment;
• personal bank details of the buyer - personal account number, bank card number. It is on them that the erroneously transferred funds will be returned. The purpose of payment on the part of the seller will sound exactly like this.

Not only the payer himself, but also the bank can inform about the receipt of an erroneous amount to the account. Bank employees provide relevant information to an individual or legal entity using:

• SMS alerts;
• letters;
• account statements.

If the funds transferred to the bank account were received by mistake, you should:

• send a written notification to the bank about the problem;
• make a refund.

At the same time, it is also important to correctly indicate the appropriate purpose of payment when returning funds to the buyer. This issue will be taken care of by bank employees.

How to notify the bank about the incident

The mechanism is this. The organization that accepted the payment by mistake sends a request to resolve this issue to the bank. This must be done in writing. It is important to contact the bank staff within 10 days from the date of receipt of the bank statement on the receipt of excess funds. Otherwise, it will be more difficult to make a refund on a payment order.

There is no generally accepted form for submitting such a request document. But each bank usually has its own developed forms. If the credit institution does not have a specific application form, then free form is acceptable.

The bank can make a refund of the excessively received amount in several ways:

1. Write-off of funds from the account without the order of its owner. This is possible only if there is an agreement between the bank and the organization.
2. Write-off of funds after receiving a payment order for the return of funds (if there is no corresponding agreement between the bank and the organization).

Return of money under the contract

If there is an agreement between organizations, the return of the erroneously transferred amount occurs upon termination of this document. They draw up an agreement where they indicate the reasons for terminating the contract and, according to this new document, they carry out the return itself. Therefore, they draw up a payment order for the return of erroneously transferred funds, indicating the details of the agreement that served as the basis for the return of money.

If the seller received money from the buyer by mistake, they cannot belong to him in any way and are subject to mandatory return. The process of transferring funds can take from several days to a month. All that needs to be done by the buyer, who finds himself in such a situation, is to notify the seller about it.

How to reflect in the accounting of the organization the return by the tax authority of the overcharged value added tax (VAT)?

According to the results of the on-site tax audit of the organization, additional VAT was assessed for payment to the budget in the amount of 460,000 rubles, for which a corresponding request was made. The audit was carried out for the last calendar year after the approval of the annual financial statements. The additional accrual was made due to the fact that the tax authority considered it unlawful to accept the above amount of VAT for deduction due to existing shortcomings in the preparation of the invoice. In pursuance of the requirement of the tax authority, the organization transferred the additional amount to the budget and applied to the court. The court recognized the additional charge as unlawful, since the shortcomings of the invoice, in the opinion of the court, do not prevent the acceptance of VAT for deduction. The organization filed an application with the tax authority for the return of overcharged VAT. The funds were returned to the organization within the period established by the Tax Code of the Russian Federation. The organization uses the accrual method in tax accounting.

Reimbursement of overpaid tax

In the situation under consideration, the excess amount of tax was charged by the tax authority, reflecting this in the decision on the results of the tax audit and the requirement. In this case, the tax is recognized as excessively collected, although the organization independently paid the additional VAT, which is confirmed by judicial practice. For detailed information on the question of when a tax is overcharged (including judicial practice), see the Practical Guide on offsetting and refunding taxes (penalties, fines) and the Encyclopedia of Disputable Situations in Part One of the Tax Code of the Russian Federation.
The amount of overcharged tax is subject to refund to the taxpayer (clause 1 Art. 79 Tax Code of the Russian Federation) <1>.
Within one month from the day when the taxpayer became aware of the fact of excessive tax collection from him, or from the date the court decision comes into force, the organization may file an application with the tax authority for the refund of the amount of excessively collected tax (clause 3 of article 79 of the Tax Code of the Russian Federation)<2>. The decision to refund the amount of overcharged tax is made by the tax authority within 10 working days from the date of receipt of the said application, not counting the day of receipt (clauses 2, 6, article 6.1, clause 2, article 79 of the Tax Code of the Russian Federation). The amount of excessively collected tax is refundable within one month from the date of receipt of the organization's application (clause 5, article 79 of the Tax Code of the Russian Federation)<2>, <3>.

Accounting

In the situation under consideration, based on the results of a tax audit, additional tax was assessed. In the general case, additional tax assessment based on the results of a tax audit is reflected as a correction of errors in the manner prescribed by the Accounting Regulations " Correction of errors in accounting and reporting"(PBU 22/2010), approved by Order of the Ministry of Finance of Russia dated 06/28/2010 N 63n. However, in the opinion of the organization, the VAT deduction was made reasonably (in this regard, the organization plans to go to court), the accounting entries for reflecting the specified deduction were made correctly.
In our opinion, corrective entries in the accounting are made only if the organization agrees with the additional tax. If she intends to appeal the decision of the tax authority, then this indicates that she has serious grounds for not recognizing an error in her own accounting. In our opinion, the entries for correcting the error in this case should be made on the date the court decision comes into force (if this decision is not in favor of the organization)<4>.
At the same time, we believe that based on the requirement of prudence established by paragraph 6 of the Accounting Regulations " Accounting policy of the organization"(PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n, which implies a greater readiness to recognize expenses and liabilities in accounting than possible income and assets, as of the date of entry into force of the decision of the tax authority on additional tax assessment, its the amount is included in other expenses of the organization (clauses 11, 16 of the Accounting Regulation " Organization expenses"PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).
On the date of entry into force of a judicial act in favor of the organization, other income is reflected in the accounting in the amount of overcharged VAT (clauses 7, 10.2, 16 of the Accounting Regulation " Organization income"PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n). Accordingly, the accounts reflect the receivables of the tax authority for the return of amounts unlawfully collected from the organization, which is repaid on the date the organization receives funds.
Accounting entries for the transactions in question are made in accordance with Instructions for the use of the Chart of Accounts financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are given below in the posting table.

Corporate income tax

The issue of including the additional VAT accrued based on the results of the audit as an expense for profit tax purposes is controversial.
In the general case, the amounts of taxes accrued in accordance with the procedure established by law are included in other expenses associated with production and sales (clause 1 clause 1 Art. 264 Tax Code of the Russian Federation). An exception to this rule are taxes presented by the taxpayer to counterparties (clause 19 Art. 270 Tax Code of the Russian Federation).
In the situation under consideration, VAT was not presented to counterparties (the additional charge is due to the fact that, in the opinion of the tax authority, the organization unlawfully accepted the "input" VAT for deduction). Thus, based on the foregoing, we can conclude that the amount of additionally charged VAT can be taken into account as part of the expenses as of the date of the decision of the tax authority based on the results of the audit (clause 1 clause 7 Art. 272 Tax Code of the Russian Federation). Note: there is judicial practice supporting the conclusion that unclaimed VAT, additionally accrued based on the results of tax audits, can be taken into account as part of the organization's expenses.
However, the procedure for attributing VAT to the expenses of the organization, taken into account for the purposes of taxation of profits, is established Art. 170 Tax Code of the Russian Federation. From paragraph 1 of Art. 170 of the Tax Code of the Russian Federation it follows that an exhaustive list of such cases is given in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation. In this situation, VAT cannot be included in the cost of purchased goods (works, services) and, accordingly, in the composition of expenses taken into account when taxing profits in accordance with the provisions of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation. Indeed, in the case under consideration, VAT was accepted for deduction not as a result of its erroneous non-inclusion in the cost of goods (works, services) in accordance with the above norm. And such a basis for including the amount of VAT in the cost of goods (works, services), as an additional charge based on the results of an audit, clause 2 of Art. 170 of the Tax Code of the Russian Federation does not contain. For more information on this issue (including jurisprudence), see the Encyclopedia of disputes on income tax.
Thus, taking into account the controversial judicial practice on the issue under consideration, in this consultation we proceed from the fact that in order to avoid tax risks, the organization does not take into account the specified amount when determining the tax base for income tax neither in the period when the decision of the tax authority on additional tax assessment comes into force, nor in the period in which the disputed deduction was made (the possibility of making changes to the calculation of the tax base for income tax is provided for in clause 1 Art. 54 Tax Code of the Russian Federation).
The amount of excessively collected VAT, returned by the tax authority by a court decision, is not included in the income of the organization, since with such a return there is no increase in the economic benefits of the organization in the sense of paragraph 1 Art. 41 Tax Code of the Russian Federation(after all, this amount was not previously taken into account as an expense). A similar conclusion follows from the Letter of the Ministry of Finance of Russia dated August 31, 2012 N 03-03-06/1/453.

Application of PBU 18/02

In the situation under consideration, the amount of additionally assessed tax in accounting is included in the composition of expenses and subsequently - in the composition of income, and for the purposes of taxation of profits is not taken into account either in the composition of expenses or in the composition of income. As a result, the organization’s accounting reflects permanent differences and the corresponding permanent tax liability (PNO) - on the date the expense is recognized in accounting, and the permanent tax asset (PTA) - on the date income is recognized in accounting (clauses 4, 7 Accounting Regulations " Accounting for corporate income tax calculations"PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).
Designations of analytical accounts used in the posting table
To balance sheet account 68 "Calculations on taxes and fees":
68-VAT "VAT calculations";
68-pr "Calculations on income tax".

<1>If the organization has an arrears on other taxes of the corresponding type or debts on the relevant penalties, as well as fines that are recoverable in cases provided for by the Tax Code of the Russian Federation, the refund of the amount of overcharged tax is made only after offsetting the amount of overcharged tax to pay off the arrears (debts) ( item 1 Art. 79 Tax Code of the Russian Federation). In this consultation, we proceed from the fact that the organization does not have these arrears and the overcharged tax is returned to it in full.
<2>The determination of the monthly period is made in accordance with paragraph 5 of Art. 6.1 of the Tax Code of the Russian Federation.
<3>The tax authority accrues and pays interest on the amount of overcharged tax from the day following the day of collection until the day of the actual return (clauses 3, 5, article 79 of the Tax Code of the Russian Federation). In this consultation, the calculation of the specified interest and their receipt are not considered.
<4>Otherwise, the organization will first have to correct the error discovered by the tax authority during the audit and its consequences, as provided for in clause 4 PBU 22/2010. Since the error was made in the last reporting year, it is corrected depending on whether it is recognized as material or not. If the error is recognized by the organization as insignificant, then it is corrected in accordance with paragraph 14 of PBU 22/2010 by entries in the relevant accounting accounts in the month of the reporting year in which the error was detected. Profit or loss resulting from the correction of this error is included in other income or expenses of the current reporting period. If the error is recognized by the organization as significant, then its correction is carried out in accordance with paragraphs. 1 clause 9 PBU 22/2010 with entries on the relevant accounting accounts in the current reporting period. In this case, the corresponding account in the entries is the account of retained earnings (uncovered loss).
In this case, when the court makes a decision in favor of the organization, the entries for correcting the errors of the previous reporting year, in turn, are recognized as erroneous and subject to correction in the manner established by paragraph 5 of PBU 22/2010: in the reporting period of the entry into force of the court decision, reversal entries in the respective accounts.
In our opinion, such an accounting procedure (recognizing an error, and then recognizing operations to correct an error as an error) does not meet the requirement of rational accounting, enshrined in paragraph 6 of PBU 1/2008. Nevertheless, the above procedure can be applied by organizations depending on specific circumstances, for example, when they are not sure that they are right, if there are conflicting or, all the more so, negative judicial practices, etc.

In business practice, it sometimes happens that funds go to the wrong address or in larger quantities than intended. In both cases, the company or individual entrepreneur must make efforts to return the erroneously transferred funds.

Why is the organization's money transferred to the wrong address?

There can be several reasons for such an unpleasant situation:

• Firstly, an error may occur in the details of the counterparty. Such inaccuracies can creep into documents when they are received by fax, which is associated with the specifics of this type of communication. An accountant may also make a mistake when typing a payment order. With electronic document management, such errors are very rare, since the data can be immediately imported into a payment order.
• Secondly, there may be a mistake of a banking institution. Such cases are very rare, but they do happen.
• Thirdly, the money can be transferred again under the already executed contract. Such situations are not so rare. There are many reasons: from the carelessness of the accountant to the deliberate issuance of a repeated invoice by the counterparty.
• Finally, thirdly, there may be a deliberate distortion of the details in order for the funds to go to the address the attackers need. This scheme is a scam.

What steps do you need to take to get a refund?

The return of erroneously transferred funds will require some effort from the organization that made such a payment. Here is their sequence, which has been developed over the years:

1. First, you should contact the bank that made the payment and try to cancel the transaction. This should be done by the chief accountant or a person who has the right to such communication with a banking institution.
2. If the first point is not feasible, then you need to call the organization or individual entrepreneur to whom the money was sent, warn that the transaction was carried out by mistake, and ask to return the funds without formalities.
3. If at the other end of the wire they did not agree to voluntary cooperation, an official letter should be prepared. In this appeal, it is necessary to clearly justify why the error occurred, and convincingly ask that the money be returned. For a sample letter for the return of erroneously transferred funds, you can take an appeal to the tax office for the return or offset of overpaid taxes. It should be borne in mind that this letter can then be used in litigation, so it is advisable to bring the arguments under the legal basis.
4. If a negative response is received to the letter or the appeal is generally ignored, preparations for arbitration can begin.

Voluntary return

An organization that has received an erroneous payment can voluntarily and meekly return it. However, even with such an operation, she has tax risks. The fact is that the return of erroneously transferred funds with or without VAT varies significantly. For organizations on the main taxation system (with VAT), this operation must be carried out according to the documents and seriously justified in order to remove the tax service's suspicions of skimping on non-cash money.

The return of erroneously transferred funds under the simplified tax system is easier to make, since here the cash method is used in accounting, when tax is paid only on funds representing income.

However, in both cases, one call from the affected company will not be enough to justify the return. The letter must be on paper or in electronic form. In the latter case, a digital signature is desirable.

Oral appeal is usually manageable only in case of a banking error. The operator of the institution will see where the inaccuracy was made and eliminate it. Which way is their business.

Who can judge those who argue?

If requests to return finances have not taken effect, you can start a forced return of erroneously transferred funds. At present, commercial organizations and individual entrepreneurs in the Russian Federation can only be judged by an arbitration court. You should write a statement of claim to the court at the place of registration of the applicant.

The application is accompanied by a set of documents, both originals and copies. The main thing is that there should be payment orders confirming the error, and a letter asking for a refund.

The Civil Code in Article 1102 suggests the wording of how to issue a return of erroneously transferred funds by filing a claim. The claim should refer to "unjust enrichment" at the expense of another person. The cause of the error will not be decisive for the judges.

Recipient's liability for non-return of funds

The recipient of the payment must remember: if the return of the erroneously transferred funds is made with a delay, then you will have to pay interest on the use of foreign money. The period of such use will begin to count from the moment when the recipient learned about the erroneous nature of the payment. If the exact moment cannot be determined, the judges will take into account the time when the counterparty should have known about such a transaction.

A more difficult case occurs when the money does not want to be returned at all. The withdrawal process can then take a very long time. The truth, however, is still on the side of the victim, and the recipient may get serious trouble in the form of justified claims also for lost profits. If fraud is proven, this is a matter for law enforcement agencies.

What conclusions can be drawn from the mistakes made?

The return of erroneously transferred funds, as can be seen from the above material, is associated with many problems and measures to solve them. The following measures should be advised:

• Carefully check the details of the counterparty, including with the help of the services of the Federal Tax Service. If the payment order is filled in by an inexperienced accountant, the head of the department should also check the document.
• Try to accept details only by e-mail in order to avoid inaccuracies in the reflection of data when sending documents by fax.
• Enter all the details of partners into the database at once, even if the transactions were of a one-time nature.
• Transfer money in stages within one transaction only after reconciliation of calculations for the previous stage.

The tips are simple, but they will help to avoid the listed troubles.

If, when filling out payment orders for transferring VAT to the budget, an incorrect CCC of the territorial department of the Federal Property Management Agency for Moscow was erroneously indicated instead of the CCC of the Federal Tax Service of Russia for Moscow, then the payment indicated in the letter in question can be clarified by the Federal Treasury for Moscow after submission the territorial department of the Federal Property Management Agency for the city of Moscow, notifications about the clarification of the type and ownership of the payment and that this department is not the administrator of the amounts of value added tax credited to the federal budget.

About this Letter of the Ministry of Finance of the Russian Federation dated 11.03.2008 N 03-02-07 / 1-95.

In accordance with paragraphs 1 and 7 of Art. 45 of the Tax Code of the Russian Federation, the taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees. An order to transfer tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury is filled in by the taxpayer in accordance with the rules for filling out orders. These rules are established by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation.

Bodies of the Federal Treasury keep records of revenues received by the budgetary system of the Russian Federation and their distribution between budgets in the manner established by the Ministry of Finance of the Russian Federation, in accordance with the budget classification code of the Russian Federation indicated in the settlement document for crediting funds to the account of the relevant body of the Federal Treasury , and in the event of a refund (offset, clarification) of the payment by the relevant administrator of budget revenues - in accordance with the instruction or notification submitted by him (clause 1, article 40, clause 1, article 166.1 of the Budget Code of the Russian Federation).

Paragraphs 2 and 3 of Art. 160.1 of the Budget Code of the Russian Federation provides that the administrator of budget revenues, within the limits of his budgetary powers, decides on the return of overpaid payments to the budget and submits an order to the Federal Treasury for the return in the manner established by the Ministry of Finance of the Russian Federation, and also decides to clarify payments to the budgets of the budgetary system of the Russian Federation and submits a corresponding notification to the Federal Treasury. The budgetary powers of the budget revenue administrators are exercised in the manner prescribed by the legislation of the Russian Federation, as well as in accordance with the legal acts communicated to them by the chief budget revenue administrators, in whose jurisdiction they are, empowering them with the powers of the budget revenue administrator.

The procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation was approved by Order of the Ministry of Finance of Russia dated December 16, 2004 N 116n, in paragraph 4 of which it is provided that the Federal Treasury bodies clarify the type and belonging of the receipt on the basis of notifications administrators of budget revenues to clarify the type and ownership of the revenue (form code 0512086).

After the Department of the Federal Treasury for Moscow reflects these receipts according to the budget classification code of the Russian Federation, unexplained receipts credited to the federal budget, the Federal Tax Service of Russia for Moscow sends a notification to the Department of the Federal Treasury for Moscow clarifying the type and ownership of payment from unexplained receipts credited to the federal budget, to the code of the budget classification of the Russian Federation of the Federal Tax Service of Russia for the city of Moscow.

© We draw special attention of colleagues to the need to link to " " when quoting (an active hyperlink is required for on-line projects)

On 09/06/2016, the enterprise erroneously transferred the d / s to the counterparty (not a VAT payer), the amount is 10,000. The counterparty returned the d / s on 10/06/2016. Our company is based on OSNO and is a VAT payer (18%). How to reflect this operation in accounting, and is it necessary to charge VAT upon receipt of the returned amount?

There is nothing wrong with this situation. When returning an erroneously transferred amount, the counterparty in the payment order in the purpose of payment should have indicated “Return of erroneously transferred funds based on letter No. ... date” or simply “Return of erroneously transferred funds”. At the same time, in any case, you need to have the letter itself from the company that returned the money with confirmation that there was really a return, and not an advance or a loan. Such receipts of VAT are not subject to taxation and you have no obligation to pay tax to the budget.

Record the cash flow in the following postings:

Debit 76 Credit 51 - erroneously transferred funds from the current account;

Debit 51 Credit 76 - reflects the receipt of funds to the current account, previously erroneously debited from the account.

Neither in accounting nor in tax accounting do the amounts received form income either (clause 16 of PBU 10/99, clause 2 of PBU 9/99; article 248 of the Tax Code of the Russian Federation). A similar point of view is contained in the letter of the Federal Tax Service of Russia for Moscow dated March 29, 2005 No. 18-11/3/20359.

accounting

In accounting, reflect the erroneous write-off of funds in the debit of account 76-2 “Calculations on claims” in correspondence with account 51 “Settlement accounts” (Instructions for the chart of accounts).

In case of erroneous debiting of funds from the organization's current account in accounting, make the following entry:

Debit 76-2 Credit 51
- an erroneous write-off of funds from the settlement account of the organization is reflected.

Mistakenly written off money from the current account as part of the expenses of the organization in accounting do not reflect. This is due to the fact that in respect of such funds, the conditions for the recognition of expenses specified in paragraph 16 of PBU 10/99 are not met.

When returning such funds to the settlement account of the organization, it is also not necessary to reflect such amounts as income. This is due to the fact that in accounting, an increase in the economic benefits of the organization is recognized as income (paragraph 2 of PBU 9/99). However, in case of receipt of funds previously written off by mistake, the organization does not receive economic benefits. In addition, these funds do not meet the conditions for recognition of income, given in Section IV of PBU 9/99.

When returning to the settlement account of the organization funds previously written off by mistake, make a posting in the accounting:

Debit 51 Credit 76-2
- reflects the receipt of funds on the current account, previously erroneously debited from the account.

This is stated in the Instructions for the chart of accounts (,).

BASIC

Mistakenly written off funds from the settlement account of the organization in the expenses when calculating income tax do not reflect. This rule applies regardless of the method of determining the tax base for income tax.

With the accrual method, the fact of payment (debiting of funds) does not matter when calculating income tax (clause 1, article 272 of the Tax Code of the Russian Federation).

Under the cash basis, expenses can be recognized if all of the following conditions are met:

• the organization has incurred costs;
• expenses have been paid.

If an organization using the cash method has erroneously debited funds from its current account, then it is impossible to take them into account when calculating income tax. The fact is that in this case only the second of these conditions is fulfilled - payment of expenses. However, the funds were written off erroneously, so the expenses themselves do not arise at the time the funds are written off. This follows from the provisions of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

If subsequently the organization received previously erroneously debited funds to the current account, then it is also not necessary to take them into account as income when calculating income tax. This is due to the fact that the amounts received do not form the taxable income of the organization (). They do not apply either to income from sales or to non-operating receipts (Article , Tax Code of the Russian Federation). These amounts are not recognized as the economic benefit of the organization ().

A similar point of view is contained in the letter of the Federal Tax Service of Russia for Moscow dated March 29, 2005 No. 18-11 / 3 / 20359. This letter explains the procedure for recording erroneously debited and subsequently returned funds when calculating the single tax on simplification, however, the conclusions set out in the letter are also applicable for the purpose of calculating income tax.

An example of reflection in accounting and taxation of funds erroneously debited from the organization's current account

On January 19, when checking the bank statement for January 17, the accountant of Alfa LLC discovered that 118,000 rubles were erroneously debited from the organization's current account in JSCB Nadezhny. (including VAT - 18,000 rubles). The error occurred due to the fault of Alpha. The accountant indicated in the payment order the recipient of funds with whom Alfa had ended its contractual relationship. The money was erroneously transferred to the account of OOO Trading Firm Hermes. Since there were no contractual relations at the time of the transfer of funds between Alpha and Hermes, the accountant took into account 118,000 rubles. as erroneously written off funds.

By the time the error was discovered, the money had been debited from Alfa's current account. Therefore, on January 20, Alfa's accountant wrote a letter to Hermes with a request to return the erroneously transferred funds.

Alfa pays income tax on a monthly basis.

The Alpha accountant made the following entries in the accounting.

Debit 76-2 Credit 51
- 118,000 rubles. - an erroneous write-off of funds from the settlement account of the organization is reflected.

Debit 51 Credit 76-2
- 118,000 rubles. - reflects the receipt of funds on the current account, previously erroneously debited from the account.

When calculating income tax for January, the accountant did not take into account the amounts erroneously written off and subsequently received on the current account (118,000 rubles).

Our company mistakenly transferred money to the counterparty without any contractual grounds. It was not possible to return them back immediately, through the court. The counterparty transferred the amount of his unjust enrichment and interest on it to our account. How do we account for the money we receive?

The money that you mistakenly transferred to the counterparty and then returned, do not reflect in income. But the interest on this amount must be shown. In accounting as part of others. In tax accounting - as part of non-operating. Let's explain.

First, with regard to the returned money. In accounting, there is no reason to consider the amount received as income. Indeed, when returning, the receivables that arose earlier were simply repaid - when you mistakenly sent money to the counterparty. At the time of the refund, you simply make the transaction:

DEBIT 51 CREDIT 76 sub-account "Calculations on claims"
- reflects the receipt of funds on the current account, previously erroneously debited from the account.

The amounts received also do not form taxable income (Article 248 of the Tax Code of the Russian Federation). These amounts are not recognized as the economic benefit of the organization (Article 41 of the Tax Code of the Russian Federation).

Now about percentages. This is just the economic benefit of your company. Therefore, the amount of interest received must be reflected in tax accounting as part of non-operating income. The basis is the Tax Code of the Russian Federation. And in accounting - as part of other income under paragraph 7 of PBU 9/99.