How to fill out an application for a tax notice. Error in a tax notice: types and causes of occurrence. How to get a tax notice

All car owners are charged a vehicle tax.

Its size is not fixed and depends on the region, engine size, car cost.

Therefore, sometimes owners see incorrect amounts in the tax notice.

For information on what to do if the transport tax was incorrectly calculated, read this article.

Once a year, each vehicle owner receives a tax notice at the place of registration with information about tax calculations.

The debt must be repaid before the date indicated in the document. If the transport tax was incorrectly calculated, the owner has the right to demand a recalculation.

After it is carried out, the amount of the overpayment can be offset against the payment of tax in the next tax period or fully refunded. To do this, you must submit an application.

Recalculation of transport tax for individuals in 2019 is carried out on the basis of an error in the tax notice, namely:

• inaccuracies in indicating the power of the taxable car;
• applying the wrong tax rate;
• calculating the amount of tax without taking into account the person's benefits.

It is in the interests of the car owner to contact the regional tax office from which the notification was received as soon as possible. To apply, you need to have a passport and documents for the car with you.

If the power of the vehicle is incorrectly indicated, tax officers must request information from the traffic police. There is a possibility that it is there that you will have to correct the data about the car.

If the tax was accrued, although the car has already been sold, it means that the information did not enter the database in time. The former owner will have to contact the tax office and present a contract of sale.

It is also worth remembering that the tax is charged only for the period of actual use of the vehicle. If it was stolen and there is evidence of this fact, you can demand a recalculation.

Stage 1. Preparation of a statement about errors in the tax notice

If the wrong transport tax has arrived, you need to know how to write to the tax office. Recalculation is made for a maximum of 3 years on the basis of a written application.

You can fill it out on the form during a personal visit to the Federal Tax Service or on the website of the service. The document must include the following information:

• Full name, TIN of the taxpayer;
• tax notice number;
• the address of the inspection where the application is submitted;
• the period for which the transport tax was incorrectly calculated;
• vehicle data.

If the application form is not attached to the tax notice, you can write it in free form, listing the identified errors.

Stage 2. Submission of an application to the tax authority

There are several ways to submit an application and the required documents:

• during a personal visit to the tax office;
• through another person by proxy;
• on the website of the Federal Tax Service (registration in a personal account or a confirmed electronic signature is required);
• paper mail.

When choosing a personal visit to the tax office, prepare 2 copies of the application: one will be taken by the inspector, the second with a mark of acceptance and an indication of the date will remain with you.

If you decide to use the services of the Russian Post, send an application by letter with a description of the attachment. This will allow you to prove the date and fact of sending the application in case of a dispute.

The application should be accompanied by a passport, TIN, documents for a car. Depending on the specific situation, additional papers may be needed:

• a certificate from the traffic police, if the car was deregistered during the reporting period;
• a certificate confirming that the vehicle was listed as stolen;
• a document that determines the power of the car;
• a document establishing the right to a benefit (veteran's certificate, certificate of the presence of a disabled child, etc.).

All documents must be submitted in originals, as no transport tax is recalculated on the basis of their copies.

Stage 3. Waiting for the tax notice with corrected data

When an error is encountered in the transport tax, at the request of the car owner, the employees of the Federal Tax Service must independently find out its cause, recalculate the amount and send a new notification.

The column "Calculated amount of tax" should reflect the correct amount, and in the column "Amount of tax calculated earlier" - the erroneous one that was indicated in the initial notice.

The Federal Tax Service has 30 days from the date of registration of the application for consideration and verification of information on the application of the taxpayer. Before the expiration of this period, the car owner must send a notification with the corrected data.

If an incomplete package of documents is provided at the request of the tax authority and in some other cases, the time for consideration of the application may be extended, but for a maximum of 30 working days.

Step 4. Applying for a refund of the overpaid amount

If, after correcting errors in the tax notice, an overpayment is revealed, it is worth applying for a refund of funds paid in excess of the required amount. You can also demand to set them off against future payments.

Application in writing can be submitted within 3 years from the date of payment of the excess amount. Copies of the payment document and notification with tax recalculation must be attached to it.

Stage 5. Tax overpayment refund

The decision to set off or return the overpaid amount of the Federal Tax Service must be made within 10 days. Then the tax will have 5 working days to send a message to the car owner.

If there is a debt on penalties and fines or tax arrears, the overpayment will first be credited against their repayment. The rest of the amount will be returned to the taxpayer at his request.

The law allocates the Federal Tax Service 1 month from the date of registration of the application from the car owner to return the overpayment. If this deadline is violated, the tax inspectorate will have to pay interest to the applicant for each day of delay.

The penalty is charged on the amount of the overpayment, taking into account the current refinancing rate of the Bank of Russia.

What to do if the tax refused to recalculate?

There are situations when it is not possible to achieve a recalculation at the tax office at the place of permanent registration, although there are all grounds for this.

Car owners should know where to turn in this case. To defend your legal rights, you should sue the tax authorities.

A statement of claim with a requirement to recalculate the transport tax is sent to the judicial authority at the location of the organization that accrued it.

To support his position, the car owner must provide the following papers:

• documents giving grounds for recalculation;
• response of the Federal Tax Service with a reasoned refusal to recalculate;
• receipt of payment of state duty;
• other documents requested by the court.

The judge will consider the claim and set a date for the trial.. It must be attended by both the plaintiff (taxpayer) and the defendant (representative of the tax inspectorate). The judgment will be the final verdict on the disputed issue.

Incorrect tax notices are by no means uncommon: "payments" with errors are sent out by the thousands, and absolutely any taxpayer can receive one of them. What to do in this case and how to resist erroneous tax requirements? Read about it in our new article.

In what cases is a tax notice considered erroneous?

Errors in notifications are very different: from a typo in the name or address of the payer to incorrect tax calculation. Conventionally, all these errors can be divided into three broad categories:

• The tax notice contains incorrect data;
• The amount of tax was calculated incorrectly;
• The object of taxation does not belong to the person who received the notification.

What to do if you receive the wrong tax notice? First of all, it is worth remembering that you have the right not to comply with illegal acts and requirements of the tax authorities if they do not comply with the Tax Code or other federal laws (Article 21 of the Tax Code of the Russian Federation). That is, if you received an erroneous tax claim, you are not required to pay the tax, while the burden of proving the validity of the charge rests with the tax office.

Step-by-step instruction

After discovering an error in a tax notice, you need to follow the following algorithm:

Step One: File a Tax Notice Error Statement

To simplify feedback, a tear-off stub always comes in the same envelope with the notification, which can be used to inform the tax authority about the error. The document must include the following information:

• Name and address of the tax office to which you are sending the application;
• Your data (last name, first name, patronymic and TIN);
• Tax notice number;
• List of errors found in the notification.

In the event that an application form was not attached to the tax "payment", you can write it in any form.

Step two: submit an application to the tax authority

After you fill out the application, it must be submitted to the tax office in one of the ways convenient for you:

• Personally (through the office of the tax inspectorate);
• By mail (by registered mail with notification);
• Via the Internet (this can be done on the official website of the Federal Tax Service www.nalog.ru)

Step Three: Wait for the Amended Tax Notice

Your application must be reviewed within 30 days. During this period, an internal audit should be carried out, the results of which will identify and eliminate the errors made. A new tax notice will then be sent to you.

Step Four: Pay Tax on the New Receipt

When you receive a second notification, be sure to check the corrected errors and only then pay the tax.

How to appeal erroneous tax claims in court?

If the tax office did not respond to your application within the time period established by law, or refused to correct errors, you can have the tax notice/claim declared illegal in court. If the court takes your side, and you win the case, all legal costs will have to be reimbursed by the losing party.

Note! If the deadline for filing an application was missed for a good reason, it can be restored by the court.

Like any other statement of claim for recognition and actions (inaction) as illegal, your statement of claim must comply with the requirements of Art. 198 and 199 of the APC of the Russian Federation.

Also, in accordance with Art. 199 of the Arbitration Procedure Code of the Russian Federation, an application for recognizing an erroneous requirement as illegal must contain the following information:

• the name and address of the tax authority that made the disputed decision;
• name, number, date of adoption of the challenged act;
• your rights and legitimate interests that have been violated by the challenged act;
• laws and other normative legal acts that the challenged act does not comply with;
• your demands for the recognition of a non-normative legal act as invalid.

In accordance with the current legislation, cases of challenging non-normative legal acts and decisions of tax authorities must be considered within a period not exceeding three months from the date of receipt of the application to the court.

The Federal Tax Service collects more and more money for the Russian budget every year. However, from the point of view of ordinary citizens, the work of the department does not look so successful - cases of errors in the calculation of taxes have become widespread. Why is this happening and is it possible to teach mathematics to FTS employees?

“Three years ago my car was stolen. She was deregistered by the traffic police, but the deregistration documents have not yet arrived at the tax office. As a result, for three years in a row, the tax office sends an annual tax on a car, which has long been gone. And when we come to the tax office with the question: “Why are you sending tax for a non-existent car?” - they say that they do not have a notification from the traffic police in this regard, and ask us to bring documents with our own hands that the car has been deregistered. We do this and bring them the entire package of documents, they undertake to re-register the documents and recalculate the tax, but this has not happened for three years in a row, ”complained Alena Vodonaeva, a former member of Doma-2, on Instagram.

It is also not uncommon for tax authorities to send a tax notice on transport tax, where kilowatts and horsepower are confused, or to expose unexpectedly unrealistic arrears in tax notices, says Pavel Ivchenkov, lawyer at the Business Fairway bureau.

“Our colleague, a well-known lawyer, was re-paid tax for 2014 and 2015 on a car by the tax authorities. In addition, they recalculated with a multiplier, but applied it incorrectly. The amount of erroneously calculated tax exceeded 100 thousand rubles. The tax authorities do not give an answer to our request through a personal account on nalog.ru, violating the deadlines set by the Federal Tax Service itself. Most likely, they are already inundated with appeals that are growing like a snowball, which indicates their “effective” work,” says Kira Gin, managing partner at the law firm Gin and Partners.

Maria Ivanova, a resident of Moscow, in October received a registered letter from the tax office to the Russian Post with accrued property taxes on two apartments - Moscow and in the region. As a responsible taxpayer, Maria paid taxes on the same day through Sberbank.Online. However, on December 1, she received a letter of “happiness” to her e-mail to pay the same taxes for the same amount., followed by an SMS message and again an e-mail with the accrued penalties. To prove the mistake of the tax office, she is invited to stand in a long queue at the tax office, even despite the “online” entry (which is only on the tax website, but in practice does not work in this office). And you will have to spend time not for the tax inspector to take bank receipts for payment, check and correct the mistake of a colleague, but just to write an application for a search for a payment. Maria is ready to put up with it and re-pay the property tax on two apartments, just not to get involved in this hellish bureaucratic squabble.

There have been cases where a property tax notice has been sent to not the owner residential premises, and to his brother, who has the same surname, or when the amount of tax payable has unreasonably increased several times, Ivchenkov notes.

In other cases, tax inspectors explicitly not friendly with math when they cheat their own taxpayers in favor of the state. Sravni.ru studied the tax receipts for the property tax of eight people, and in five cases the amount tax was too high. The amount of the overpayment, however, is small - from 49 to 94 rubles, but why does it exist at all with a simple mathematical calculation that a schoolboy can handle?

« Unfortunately, we have a large number of errors. There are small, not very significant errors for 250 or 500 rubles. But when you get a receipt for 20-30 thousand rubles, even for Muscovites who have an average salary of 80 thousand rubles, this is too much,”

- says Dmitry Tikhonov, Associate Professor of the Department of Financial Management, Management Accounting and International Financial Standards of the Higher School of Finance and Management (HSFM) of the RANEPA.

There are no official statistics on the number of such errors by the Federal Tax Service, but The poll of ordinary citizens and specialists suggests that this is far from being a single, but a mass phenomenon.

“All this is true. As many as three mistakes happened to me. For the two cars already sold, I received tax notices. Now I have to deal with another mistake on old debts as an individual entrepreneur. We have been sorting it out for half a year, but everything is somehow difficult, ”Dmitry Tikhonov shares.

Why does the Federal Tax Service constantly make such mistakes, and then the taxpayer loses so much time going and collecting certificates to Sberbank, traffic police or Rosreestr, as well as to the tax office itself?

The head of the tax department of BMS Law Firm David Kapianidze believes that it is not a specific department that is to blame, but the imperfection of the system for exchanging information between departments. For example, the Federal Tax Service does not always receive data in time that the owner of the car has changed. Therefore, he sees the solution to the problem in improving and automating the information exchange system, but it is impossible to punish employees of the Federal Tax Service for system errors.

However, many lawyers tend to blame mass errors in tax notices on specific employees of the tax inspectorate.

“All the work of the tax office is automated. They were among the first to have workstations and have been for a very long time. Most likely, these are the mistakes of individual tax employees. I sin that there is no such stupidity that a Russian manager cannot do. It doesn’t matter if it’s a commercial or a tax manager,” says Tikhonov from the Higher School of Management, RANEPA.

“It is not the state or the tax office that collects tax from citizens for the same car or sold apartment two or three times, but a specific inspector of the Federal Tax Service, who receives a salary and bonuses for his work. And this particular inspector is not responsible in any way either to the state or to citizens for his poor work and lack of order. Moreover, there is an interesting pattern - these mistakes are always made in favor of the budget. And miscalculations and repeated taxes are issued not for a penny, but sometimes for tens of thousands of rubles. It seems that those people whom our state has appointed to collect taxes, did not study mathematics at all, ”Kira Gin is indignant.

Tax notices are generated using technical means in an automated mode, so tax authorities often write off such errors as technical failures of the system, Ivchenkov points out. However, errors often also occur because the tax authorities did not check and update irrelevant information, that is, they did not request them from the same Rosreestr or the traffic police. Either the registration authority did not provide information about the change in rights to the property or the change of residence, etc. Or the tax official lost sight of the documents provided by the Russian confirming the right to benefits, deductions, etc. Often, tax authorities make mistakes when calculating the cost of an apartment.

How to reduce the number of tax errors? There is no single answer here. Kira Gin believes that it is necessary to introduce personal financial responsibility and punish both the head of a specific tax inspectorate and a specific tax officer with a ruble. “In a prosperous country, such things are unacceptable,” says the lawyer.

“We need to beat these people on the hands. Incentive through fines is one of the options. But at the grassroots level, in fact, salaries are not so high, and the work is not easy, to be honest. But if we talk about management methods, then mistakes are overcome in two ways. This is control, when one does, the second controls. Or is it a “checklist” - a table with items where you need to tick off the work done. Done - check yourself. That is, there should not just be an instruction, but such control and verification reporting. These simple things, I think, would make it possible to reduce the number of such errors by a factor of three,” Tikhonov believes.

And, of course, it is worth improving interdepartmental interaction between various government agencies, computer systems and automated processes, concludes Ivchenkov.

But the FTS is unlikely to listen to all these recommendations. “For the budget, the Federal Tax Service is an effective organization that shows high fees. This year they have grown by 20% compared to last year. But in terms of individual payments for citizens, it is probably inefficient,” says Tikhonov. For ten months of this year, the Federal Tax Service brought to the federal budget b more than 7.5 trillion rubles or 61% of all revenues of 12.22 trillion rubles.

Often there are cases when it is necessary to recalculate the transport tax that tax officials have accrued.

Unfortunately, not all taxable citizens of the country know what documents must be provided for such an operation, where to apply, which serves as the basis for recalculation, how to write an application to the tax office for recalculation of transport tax.

Recalculation of the amount of transport tax is a change in its amount as a result of additional conditions that have opened. Tax recalculation can be made both up and down.

The tax notice, which is received at the place of residence once a year, contains information on calculations for the last tax period (the amounts must be paid before the date indicated in the document) and tax recalculations (if any).

The tax service can only recalculate for the last 3 reporting periods.

If the taxpayer has paid an amount in excess of the required amount, then it can be:

• offset against the payment of tax for the next period;
• return in full to the person or organization.

However, the latter is possible only if an appropriate application is submitted, which indicates the details of the personal account to which the specified amount must be returned.

For individuals, recalculation of transport tax is possible in the following situations:

If there is a mistake in the tax notice. If you find any inaccuracy regarding the power of the car that is taxed, or the wrong tax rate, or not applying the benefits that the car owner has, you must contact the tax office that sent or issued the notification as soon as possible.

It is necessary to provide a passport, as well as original documents that indicate the need to correct the data. Also, in the department, you should write an application, not forgetting to attach the required documents to it.

In some cases, for example, when indicating the wrong power of the vehicle, the tax service must request the necessary data from the traffic police in which the vehicle is registered. You may have to correct the information about the car or other vehicle there.

If the car was sold in the reporting period, but the information was not received by the tax office at the right time. To prove the need for recalculation, you need to contact the regional department of the tax service and provide the sales contract (original) to the employee.

After the recalculation procedure, the notification will be re-sent to the postal address of the taxpayer.

If the car was stolen, but there is a certificate from the traffic police about this fact. Of course, the tax is calculated only for the time the vehicle is used.

If there is evidence that the vehicle was stolen, tax officials must recalculate the tax, taking the documents provided by the taxpayer as a basis.

When changing the place of residence of the taxpayer or the place of registration of the vehicle. As usual, the transport tax is recalculated at the regional tax office at the request of the taxpayer.

So, any recalculation of the transport tax is carried out on the basis of the submitted application (personally by the taxpayer or his representative by official power of attorney), and the documents provided, which certify the occurrence of a certain situation.

The car owner who sold the vehicle and received another notification in the time after the conclusion of the transaction must correct such a misunderstanding. Otherwise, complete disregard for notifications from the tax service threatens with a fine for tax evasion.

In this case, it is important to determine what is the real reason for sending a transport tax notice to you. If this is a tax for the past, it is required to pay it, but if not, to transfer the notice to the current owner, who uses the car by proxy.

So, how to recalculate vehicle tax in connection with the sale of a car? If the claim appeared illegally, you need to contact the tax office and the MREO in order to justify the refusal to pay tax for the sold car.

If the notification was sent by mistake to these authorities, you should write a statement to the IFTS, as well as to the traffic police, which contains a request to put everything in order.

When concluding a deal, you need to get rid of your own mistakes in another way.. Fortunately, unpleasant surprises when selling a vehicle under a sales contract are quite easy to avoid.

It is enough after 10 days to contact the seller of the car in the traffic police to request information about a particular car. Thanks to this, he will be able to find out whether the car has been re-registered for a new owner or whether it is still registered with him.

If you manage to get through to the new owner of the car, then in this case you need to demand that he register the car. However, the chances that the beliefs will work are slim. Then contact the traffic police, presenting an application for recycling or searching for a car.

Despite all the above actions, the accrued transport tax will not disappear by itself - one way or another, it will have to be paid to the former owner.

Therefore, in this situation, it is necessary to contact a professional auto-lawyer or make attempts to restore justice on your own.

If you have managed to re-register a car, you need to do the following:

1. Take a certificate from the traffic police, which confirms the re-registration of the car.
2. Contact the regional tax office with the original certificate.
3. Make a statement indicating the date of the transaction and the data of the new owner.
4. Attach the sales contract (copy). There must be a date, signatures of the parties and the amount of the cost of the car sold.

After that, a decision should be issued that an illegal payment has been withdrawn from you.

Wanted cars, provided that their theft is documented, are not subject to taxation. In addition, at the request of the owner of the transport, in the event of theft of a car, its registration may be canceled.

How to recalculate vehicle tax on a stolen car? In view of the foregoing, it is recommended to follow this procedure.

Step 1. You need to contact the police, presenting a statement about the theft of a car.

On the basis of the submitted application, a criminal case will be opened. Certificates about the theft of a car or the initiation of a criminal case are issued by the bodies of the Ministry of Internal Affairs of Russia (ATC, GUVD, OVD, etc.), which carry out operational work on the investigation, as well as the disclosure of vehicle thefts.

You also have the right to declare the deregistration of the vehicle. The relevant traffic police department within ten working days after the termination of registration of the car will send the necessary information about this to the tax service.

Step 2. Contact the tax office to recalculate the transport tax.

It is necessary to submit documents confirming the theft of a car to the tax office - this is a certificate of car theft or the opening of a criminal case, as well as an application for the recalculation of transport tax (recall that this can be done using the taxpayer's personal account).

If you cannot provide the necessary supporting documents, it is not necessary to contact the police again to obtain them.

In this case, the tax service, on the basis of the submitted application, will independently send a request to the traffic police to receive information about the search for your vehicle.

According to the specified certificate, if the car is stolen after the 15th day of a certain month, then payment of the transport tax stops being charged from the next month. If the car is stolen before the 15th, this month is not taken into account when calculating the transport tax.

If an individual does not agree with the calculations given in the received tax payment notification, which must be delivered to him no later than 30 days before the due date, then he has two options for possible actions:

• directly apply to the tax office, explaining your objections orally, also providing the necessary supporting documents;
• send via mail to the Federal Tax Service Inspectorate a pre-filled application form attached to the notification and intended for processing such objections.

After appropriate verification of the data provided by the individual, if the IFTS agrees, the tax will be recalculated and the individual receives a new notification.

Individuals who have not received from the IFTS notification of payment of transport tax in 2019 are required to notify the IFTS themselves of the presence of a vehicle subject to mandatory taxation.

Recalculation of transport tax is carried out on the basis of documents that confirm the existence of such a right, and an application for recalculation of tax on a vehicle of an individual.

You can get the application form directly from the regional tax office where you submit it.

You can submit an application:

• personally;
• by proxy;
• using the services of the Russian Post.

How to electronically apply for the recalculation of transport tax? Using the official website of the Federal Tax Service, but for this you need to have a personal account or a confirmed electronic signature.

The application form must be completed as follows:

An important attachment to the application is the required documents.

What documents are needed to recalculate the transport tax? Interestingly, the package of documents that are required for recalculation directly depends on the situation for this operation.

However, in all cases, the taxpayer must provide:

• the passport;
• documents for the taxable vehicle.

Also, in each individual case, you may have to additionally provide:

• a certificate from the traffic police, if the transport was deregistered during the reporting period;
• a certificate confirming the theft of the vehicle in the event of a similar situation;
• a document that confirms or determines the power of the car. In case of disagreement on this issue, the result of the examination may act as such a document;
• a document that confirms the right to receive transport tax benefits (certificate of the presence of a disabled child in the family, veteran's certificate, and so on).

All of the above documents must be provided in originals, since copies of documents are not the basis for recalculating transport tax.

In the event of an incorrect indication in the tax payment of the KBK, the taxpayer has the right to file an application for clarification of the payment. At the same time, the indication in the payment order for the transfer of tax of an incorrect budget classification code is not a basis for recognizing the obligation to pay tax as unfulfilled. But to clarify the payment, the taxpayer can submit an appropriate letter, application to the tax authority. This was announced by the Federal Tax Service of Russia in a letter dated 10.10.16 No. SA-4-7 / 19125.

So, if when making a tax payment or paying insurance premiums in the name of the organization, taxpayer status, CCC, TIN, KPP, the organization can clarify its payment if it writes an appropriate clarification letter. On the basis of this document, the inspectors will recalculate the penalties accrued in accordance with paragraph 2 of section V of the Recommendations on the procedure for maintaining the database "Settlements with the budget" in the tax authorities (approved by order of the Federal Tax Service of Russia dated 16.03.07 No. MM-3-10 / [email protected]), it is possible to clarify the CCC if the erroneous and correct codes refer to the same tax.

Otherwise, the organization will be forced to transfer the tax again using the correct code, and then ask the tax office for a refund. Tax sanctions in this case can not be avoided. To prove the unlawfulness of penalties, if the CCC of another tax is named in the payment, most likely, you will have to go to court.

It is possible if payments are made to the federal or regional budget. If payments are made to the local budget, then you can correct the error by transferring tax and penalties to the correct details. In this case, the overpayment is returned to the current account.

At the moment, the tax authorities independently clarify payments that fall into the category of unexplained. This applies mainly to payments in which, for example, the organization indicated a non-existent CCC, but the transferable tax is correctly indicated in the purpose of the payment. Penalties are not charged in this case.

If the organization incorrectly indicated the account number of the Federal Treasury and the name of the recipient's bank, then penalties will be charged on the resulting debt. Such penalties will not be reset. In this case, you need to write an application for a tax refund and submit it to your tax office.

The tax inspectorate must make a decision to clarify the payment within 10 working days from the date when he receives an application from the organization (letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324). The inspectors will notify the payer of the decision made within the next five days. After making a decision to clarify the payment, the inspectorate will recalculate the penalties accrued on the amount of tax for the period from the date of its actual payment to the day the decision is made to clarify the payment.

• basis for payment;
• payment ownership (for example, CCC);
• taxable period;
• payer status ();

You can clarify the details of the payment only if the mistake made did not affect the transfer of tax to the budget. This procedure is provided for in paragraph 7 of the Tax Code of the Russian Federation.

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Mandatory details in the Application for Clarification of Payment to the Tax

The application must indicate the error that was made in the payment order, and its details. Correct information must also be provided that will allow the tax authorities to correctly reflect the amounts in the budget settlement card.

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

The payment clarification procedure is used to correct errors in payment orders that did not lead to tax not being transferred to the corresponding account of the Federal Treasury.

In this case, you should not wait for the results of the activities of the inspection and the treasury, but you should urgently apply for a payment clarification to the IFTS, to which you need to attach a payment note with a bank mark. Based on this application, the inspectorate will be able to initiate a reconciliation of taxes, fines and penalties paid, or immediately make a decision to clarify the payment on the day the tax is actually paid. And, of course, the penalties that were accrued on the personal account will have to be recalculated.

According to the instructions of the Ministry of Finance, the inspection must carry out the above actions within 10 days from the date of receipt of the taxpayer's application or from the date of signing the reconciliation act.

Note: Letter of the Ministry of Finance of Russia dated July 31, 08 No. 03-02-07 / 1-324

So, a taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take the following actions:

1. Contact the bank and get confirmation of the timely transfer of tax in writing. Simply put, a payment order with a bank mark on execution.
2. Submit an application for clarification of payment to the tax office. If necessary, you can apply for a reconciliation of payments.

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Applications of an individual and a legal entity on the Clarification of a PAYMENT in a tax form in Word format

Application of a citizen to clarify the details of the payment document

It will be necessary if a person made a mistake in the payment documents for the transfer of state duty, when the money went to the desired recipient (for example, there was a mistake in the name of the payer). To clarify the payment, complete this application. Download sample (.doc 33Kb) .

Application of a legal entity to clarify the details of the payment document

The decision to clarify the tax payment must be made by the inspectorate within 10 working days from the date of receipt of the application from the organization. After making a decision to clarify the payment, the tax inspectorate will recalculate the penalties accrued on the amount of tax for the period from the date of its actual payment to the day the decision is made to clarify the payment. This procedure is provided for in paragraph 7, paragraph 8 of Article 78 of the Tax Code of the Russian Federation and is explained in the letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324

The list of errors that can be corrected is limited. The organization may specify:

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

You can clarify the details of the payment only if the mistake made did not affect the transfer of tax to the budget. Attach a copy of the payment order confirming the transfer of tax to the budget to the application. All signatures in the document must be decrypted (GOST R 6.30-2003)

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When Payment Cannot Be Confirmed

It is impossible to clarify the incorrectly indicated account numbers of the Treasury of Russia and the name of the recipient's bank (clause 4, article 45 of the Tax Code of the Russian Federation).

If such mistakes are made, then the payment will not be made by the bank at all, or the funds will go to the account of the treasury, but in another region. In any case, the tax will have to be paid again. For a refund of the original amount paid, please contact:

• to the bank - if the payment is not executed;
• to the tax office at the place of registration of the organization - if the funds were debited from the settlement account of the organization, but did not get to the account of the treasury of the region.

Submit an application to the tax office at the place of registration. Within 10 working days from the date of receipt of this application, the inspectors will apply in writing to the Federal Tax Service of Russia at the place where the payment was credited. They will attach a copy of the organization's 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 the application is submitted to the tax office, there is still no information about whether the payment has been credited to the treasury account in another region. Then, within two working days from the date of receipt of the application, the inspection will send a corresponding request to the regional Federal Tax Service of Russia. The regional Federal Tax Service of Russia must respond to this request (confirm the receipt of payment) within two working days from the date of its receipt. After that, the return of the erroneously credited amount will be made in the same order.

Note: Letters of the Ministry of Finance of Russia dated November 2, 2011 No. 02-04-10 / 4819, dated August 10, 2011 No. 02-04-09 / 3641 and the Federal Tax Service of Russia dated September 6, 2013 No. ЗН-3-1 / 3228 .

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Will there be penalties for clarifying the tax payment and offsetting the overpayment against the arrears

If the taxpayer transferred money to the budget on time, but using incorrect details, and later submitted an application for clarification of the payment, then the date of payment of the tax will be the date of transfer of the incorrect payment, which means it should not. But, it is not always possible to avoid monetary sanctions so easily.

Note: Letter of the Federal Tax Service dated April 11, 2017 No. ZN-4-22 / 6853

There are two situations when specifying payment details from late fees will not save.

1. If a mistake was made in the account number of the Federal Treasury or in the details of the recipient's bank, then it is generally useless to submit an application for clarification - the obligation to pay tax in any case will be considered unfulfilled (clause 4 clause 4). The tax amount will have to be sent to the budget again, and the date of payment will be the day of transfer of the second corrective payment. Those. if the correct payment was sent after the tax deadline established by law, the tax authorities will charge penalties for late payment.

2. If the erroneous payment was initially transferred late. In this case, the tax authorities cancel the accrued penalties only for the period from the date of the actual transfer of money until the date of the decision to clarify. Accordingly, for the initial delay, the penalty will still have to be paid.

Offset of existing overpayment against arrears

In this case, penalties will definitely be. Indeed, when carrying out such an offset, the obligation to pay tax is considered fulfilled from the date the IFTS makes a decision on the offset. True, there are some nuances here. The tax authorities have 10 working days from the date of receipt of the relevant application from the payer to make a decision on offsetting the overpayment (clause 4). Accordingly, if the payer submits an application for offset at least 10 business days before the deadline for paying the tax, the occurrence of arrears on which he fears, and the tax authorities make a positive decision, then there will be no penalties. After all, the arrears simply will not arise - the tax will be “paid” on time due to the offset overpayment.

ADDITIONAL RELATED LINKS

1. 
   The offset of the amount of tax at the expense of another is possible on the basis of an application for the offset of overpaid tax amounts. The refund request form is provided.
2. 
   The new service from October 1, 2012 allows individuals to carry out all transactions and communication with the tax authorities in the personal account of the taxpayer on Nalog.ru