Clarification of payments. Clarification of payment to the tax office, application form, sample Clarification of payment deadlines
Federal Tax Service of the Russian Federation by order dated July 25, 2017 No. ММВ-7-22/579@ for the first time approved uniform rules for correcting errors in instructions. The document comes into force on December 1, 2017, but you can use the new procedure now.
If you make a mistake in the status, basis, tax period, as well as INN and KPP the payer's payments will not be stuck in the treasury.
If you make a mistake in the KBK, TIN and KPP of the recipient, then the inspectors will first send a notification of clarification to the treasury, and a decision on clarification will be made 10 working days after the application and will inform the company about it. If the company has a personal account on the Federal Tax Service website, then information about the clarification will appear there.
It is necessary to clarify payments for old and new contributions in a special way. The Federal Tax Service and the Pension Fund have already agreed on a unified procedure ( letter of the Federal Tax Service of Russia, Pension Fund of Russia dated 06.06.2017 No. 3N-4-22/10626a/NP-30-26/8158). Now it will be specified in the order of the Federal Tax Service.
Ø Clarification of payment to the Federal Tax Service for insurance premiums: sample 2017.
Payments to the Pension Fund and Social Insurance Fund that the company made after January 1, 2017 must be clarified with the tax office. There remains uncertainty regarding the clarification of payments to the Social Insurance Fund. The new order does not say anything about special clarification of contributions in case of temporary disability. From the clarifications it follows that payments for 2017 and later need to be clarified through the tax office. Payments for earlier periods will be clarified by the fund. Including payments for 2016, which the company transferred in 2017 ( letter of the Federal Tax Service of Russia dated 02/03/17 No. ZN-4-1/1931@). Please check with the tax authorities for the remaining contributions for this year.
Algorithm for clarifying payment to the Federal Tax Service 2017.
Sample application to the Federal Tax Service to clarify the payment of contributions for 2017.
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Ø Clarification of payment to the Federal Tax Service for taxes: sample 2017.
The company could have a tax arrears, for example personal income tax, due to errors in field 107. Here you need to fill out the tax period. But if the company recorded the wrong month or last year, the program crosses out those payments. As a result, the card shows the accrued tax at the rate of 6-NDFL, on which penalties apply. To clear the arrears, you need to clarify the payment - submit an application to the Federal Tax Service in any form.
In the document, indicate that there was an inaccuracy in the payment. Then write which value is correct and ask for it to be clarified and for the penalty to be reset. Attach a copy of the payment slip.
The Code names two errors due to which the tax is not considered paid. This is an incorrect account or beneficiary bank name ( subp. 4 p. 4 art. 45 Tax Code of the Russian Federation). But other information can be clarified: payer status, BCC, tax period, etc. ( letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08/31).
Sample application to the Federal Tax Service for clarification of tax payment for 2017.
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Ø Clarification of payment for contributions to the fund.
Submit an application for clarification to the Pension Fund. Compose it in free form. The Fund will review the application within 5 working days and send a decision to the inspectorate. Pension Fund specialists will immediately recalculate the penalties that the program has accrued for erroneous debts, and will also report the recalculation to the inspectors.
The clarification algorithm for payments that companies issued before January 1, 2017 is as follows: .
| Actions | Comments | |
| Submit an application for clarification. | The company has the right to clarify the payment for 2016 if the contributions fell into the unknown. § To do this, submit an application. The Pension Fund of the Russian Federation will not specify the payments that were posted on the personal cards of the insured. The law does not establish a period during which the fund distributes data. Therefore, you can find out whether it is possible to clarify the payment only by applying. § Draw up the document in free form. In it, write down the payment details with an error. Then write the correct values of the details that need to be corrected: basis, type of payment, tax identification number, checkpoint, tax period, etc. § Attach a copy of the erroneous payment slip with the bank’s mark. | |
| Submit your application to the fund. | § Submit an application to the fund on paper in person or by mail, or send it online with an enhanced qualified signature. The Pension Fund promises to consider the application within 5 working days and make a decision on clarification. The FSS does not give exact dates. § Due to an error in the order, penalties could accrue. After clarification, the fund will reflect the payment on the date when the company sent the money. Therefore, it will recalculate penalties, but only for the period before January 1, 2017. § The Pension Fund will pass the decision on clarification to the tax authorities. They will correct the payment information on the card and recalculate the penalties accrued after January 1, 2017. § If you specified the BCC or type of payment, then first the inspectors will clarify it through the treasury ( Order of the Federal Tax Service of Russia dated January 18, 2012 No. YAK-7-1/9@). Therefore, clarification may take a while. | |
| Order a reconciliation with the inspection. | Inspectors will not report that they have corrected the information on the card. Therefore, it is worth checking with the tax authorities later. You can order a reconciliation at any time ( subp. 11 clause 1 art. 32 Tax Code of the Russian Federation). § To do this, submit an application for reconciliation, or request a certificate of calculations. Complete the application on paper in free form. § Reconciliation can also be ordered promptly through an electronic document management operator or in your personal account on the Federal Tax Service website. |
Sample application to the fund for clarification of payment 2017.
According to the law, the decision to clarify the payment of taxes/fees/contributions/fines to extra-budgetary funds, which is made by the tax office, gives a legal impetus to adjusting its details. Let's talk about this document.
Moment of acceptance and consequences
Based on paragraph 5 of clause 7 of Article 45 of the Tax Code of the Russian Federation, the tax inspectorate must make a decision to clarify the payment on the date on which the actual transfer of taxes, fees, insurance premiums or fines to the budget system to the appropriate Treasury account took place.
If a decision is made to clarify the payment, the tax office will simultaneously replay the situation with accrued penalties: for the time from the date of actual payment of the corresponding amount to the date of issuance of the decision to clarify the payment, the penalties will be written off. This happens automatically.
If a decision is made to clarify the payment, a message should be sent from the tax office to the payer. The law gives inspectors 5 days to report this.
After receiving an application from the payer, the tax office redirects a copy of it, along with a copy of the payment, to the appropriate extra-budgetary fund. Thus, the Pension Fund of Russia must respond to this package of documents within 5 working days (letter of the Federal Tax Service of Russia No. ZN-4-22/10626a, Pension Fund of the Russian Federation No. NP-30-26/8158 dated 06/06/2017<Об уточнении платежа в части суммы страховых взносов на обязательное пенсионное страхование>).
Sometimes tax authorities issue a decision to clarify the payment, executed through the Federal Tax Service. That is, the information in the settlement document must be adjusted with the assistance of the Federal Treasury Department. In this case, the tax authorities generate and send the appropriate notification to the Federal Tax Service:
Form
The form of the decision to clarify the payment accepted by the Federal Tax Service is fixed by order of the Tax Service of Russia dated December 29, 2016 No. ММВ-7-1/731. It looks like this:
As you can see, the structure of this document is quite simple. First, the tax authorities provide all the details of the initial payment, and then the amendment payment (only the details being specified).
It makes sense to get the tax authorities to make a decision to clarify the payment when:
- no or a non-existent (incorrect) BCC is given;
- no or a non-existent (incorrect) OKTMO code is provided;
- it is necessary to clarify the part of the payment order amount for the total amount;
- no or incorrect TIN of the payer;
- the declared TIN does not correspond to the name of the payer;
- no or incorrect checkpoint of the payer;
- no or a non-existent (incorrect) TIN of the recipient is provided;
- there is no or a non-existent (incorrect) checkpoint of the recipient is provided;
- the payer is not registered with the tax authorities;
- no or incorrect basis for payment;
- the recipient's name and account number are incorrectly indicated;
- no or incorrect payer status;
- no or incorrect tax (calculation/reporting) period.
Having made a mistake in a payment order for the transfer of taxes or insurance contributions (except for contributions “for injuries”), the taxpayer has the right to write a letter to the tax office to clarify the payment (clause 7 of Article 45 of the Tax Code of the Russian Federation). True, not all errors in the payment can be corrected in this way.
Errors that cannot be corrected by clarifying the payment
Critical errors in a payment order include incorrect instructions (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):
- Federal Treasury account numbers;
- name of the recipient's bank.
If you make a mistake in these details, the obligation to pay the tax/contribution will be considered unfulfilled. Accordingly, you will have to re-transmit the amount of tax/contribution to the budget, as well as pay penalties (Article 75 of the Tax Code of the Russian Federation).
Non-critical errors in payment orders
All other errors in the payment order (for example, indicating an incorrect BCC (Letter of the Ministry of Finance dated January 19, 2017 N 03-02-07/1/2145)) do not lead to the fact that the payer’s obligation to pay the tax/contribution is recognized as unfulfilled, and correct this The error can be made by clarifying the payment.
Application for clarification of payment to the tax office
The form for clarifying tax payments is not approved by law. Such an application is submitted in any form. It makes sense to indicate:
- information about the payment order in which the error was made (date, payment order number, payment amount and name of the tax/contribution);
- information about the details you want to clarify, indicating the correct data.
Attach a copy of the payment slip you want to clarify to your application for payment clarification.
Clarification of tax payments: actions of the Federal Tax Service
Having received your application, tax authorities may offer to reconcile payments (Clause 7, Article 45 of the Tax Code of the Russian Federation). True, this is not necessary.
The Federal Tax Service must inform you of the decision made on your application for clarification of payment within 5 working days after such a decision is made.
If the decision is positive, and before it is made you are charged penalties, they will be reversed (Clause 7, Article 45 of the Tax Code of the Russian Federation).
Tax payment clarification: sample
An application for clarification of payment to the tax office may look like this:
In addition, we ask you to recalculate the penalties accrued for the period from the date of actual payment of the tax to the budget system of the Russian Federation until the day the decision was made to clarify the payment.
Are tax officials right in refusing a decision to clarify tax payments?
The article will give instructions on how to fill out a payment order and how to transfer taxes for previous periods to the budget of an entrepreneur.
Question: When transferring taxes for previous periods, a generalized BCC was indicated in the payment order; this tax or penalty was not indicated. In our opinion, this did not entail non-transfer of taxes to the budget system of the Russian Federation. But our tax inspectorate thinks differently, since the KBK category (tax, penalty, fine) was not specified, then these amounts fell on other taxes. We wrote a letter asking for a decision to clarify tax payments. They answered us verbally, although we asked them to notify us in writing that this was impossible. Are the tax officials right? This is the third time we have received a demand to pay the same taxes.
Answer: No, the tax officials are wrong.
You need to initiate a joint reconciliation of payments and declare in writing that the payment has been adjusted.
In this case, based on the taxpayer’s application and the act of joint reconciliation of calculations for taxes, fees, penalties and fines, if such a joint reconciliation was carried out, the tax authority must decide to clarify the payment on the day of actual payment of the tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury (in this decision
The field "Clarification reason code" is filled in depending on the reason code: 12 - the basis for payment is missing or incorrectly specified;).
In this case, 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 system of the Russian Federation to the appropriate account of the Federal Treasury until the day the tax authority makes a decision to clarify the payment.
The tax authority notifies the taxpayer of the decision to clarify the payment within five days after the decision is made.
If there is no basis for payment in the payment document (field 106), the payment is entered into the settlement card with the budget according to the specified BCC for any type of payment (current, past debt, penalties, fines) and is subject to clarification or offset.
If there is a tax arrears and an overpayment of penalties on the same budget classification code (BCC), the tax authority has the right to independently, without a taxpayer’s application, offset the specified amount from tax to penalties or from penalties to tax.
How to fill out a payment order
To avoid making mistakes in filling out a payment order, use the program located on the website http://www.nalog.ru (on the website, find the “Electronic Services” tab, then “Fill out a payment order”). This program was developed by the Federal Tax Service of Russia specifically for taxpayers and allows you to draw up a payment order indicating the details of a specific organization.
| Payment order field | How to fill | |
| KBK | ||
| 104 | Budget classification code (20 digits) | |
| OKTMO | ||
| 105 | In the payment order, the organization must indicate OKTMO in accordance with the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits) | |
| Basis of payment | ||
| 106 | 0 | Contributions for injuries |
| TP | Tax payments (insurance contributions) of the current year | |
| ZD | Voluntary repayment of debts for expired tax periods in the absence of a requirement from the tax inspectorate to pay taxes (fees, insurance contributions) | |
| TR | Repayment of debt at the request of the tax inspectorate for payment of taxes (fees, insurance contributions) | |
| RS | Repayment of overdue debt | |
| FROM | Repayment of deferred debt | |
| RT | Repayment of restructured debt | |
| PB | Repayment by the debtor of debt during the procedures applied in a bankruptcy case | |
| ETC | Repayment of debt suspended for collection | |
| AP | Repayment of debt according to the inspection report | |
| AR | Repayment of debt under a writ of execution | |
| IN | Repaying the investment tax credit | |
| TL | Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt during bankruptcy | |
| ST | Repayment of current debt during bankruptcy procedures | |
| Tax period and document number | ||
| Field value 106 “Basis of payment” | The value that must be indicated in field 107 “Tax period indicator” |
The value that must be specified in field 108 “Document number” When filling out the field, do not put the “No” sign |
| TP, ZD | See table | 0 |
| TR | The payment deadline established in the request for payment of taxes (fees). Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the request for payment of taxes (insurance premium, fees) |
| RS | The date of payment of a portion of the installment tax amount in accordance with the established installment schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Installment decision number |
| FROM | Deferment end date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Postponement decision number |
| RT | The date of payment of part of the restructured debt in accordance with the restructuring schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Restructuring decision number |
| PB | The date of completion of the procedure used in the bankruptcy case. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the case or material considered by the arbitration court |
| ETC | The date on which the suspension of collection ends. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the decision to suspend collection |
| IN | Date of payment of part of the investment tax credit. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the decision on granting an investment tax credit |
| AP | 0 | Number of the decision to bring to justice for committing a tax offense or to refuse to bring to justice for committing a tax offense |
| AR | 0 | Number of the enforcement document and the enforcement proceedings initiated on the basis of it |
| 0 | 0 | 0 |
| Tax period, if the basis of payment is “TP, ZD” | ||
| The value that the field takes | Description | |
| The first two digits of the indicator are intended to determine the frequency of payment of taxes (insurance premiums, fees) established by the legislation on taxes and fees | ||
| MS | Monthly payments | |
| HF | Quarterly payments | |
| PL | Semi-annual payments | |
| GD | Annual payments | |
| Date of payment basis document | ||
| Payment basis code (field 106) | What date is entered in field 109 | |
| TP | date of signing the tax return (calculation) | |
| ZD | «0» | |
| TR | date of the tax authority's request for payment of tax (insurance contribution, fee) | |
| RS | date of decision on installment plan | |
| FROM | date of decision to postpone | |
| RT | date of decision on restructuring | |
| PB | date of the arbitration court's decision to initiate bankruptcy proceedings | |
| ETC | date of decision to suspend collection | |
| AP | date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense | |
| AR | date of the writ of execution and the enforcement proceedings initiated on its basis | |
| IN | date of decision to grant investment tax credit | |
| TL | date of the arbitration court ruling on the satisfaction of the statement of intention to repay the claims against the debtor | |
Tax Code of the Russian Federation
Article 45. Fulfillment of the obligation to pay taxes, fees, insurance contributions
An order to transfer a tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury is filled out in accordance with the rules established by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation.294 How to fill out each field in a payment order for taxes and insurance contributions Order of the Ministry of Finance "On approval Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system...
If a taxpayer (another person who has submitted to the bank an order to transfer funds to the budget system of the Russian Federation to pay a tax for a taxpayer) discovers an error in the execution of an order to transfer a tax, which does not result in the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury , the taxpayer has the right to submit to the tax authority at the place of his registration a statement of an error, attaching documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the basis, type and nature of the payment, tax period or payer status.4
At the proposal of the tax authority or taxpayer, a joint reconciliation of taxes paid by the taxpayer (for the taxpayer) may be carried out. The results of the reconciliation are documented in an act signed by the taxpayer and an authorized official of the tax authority.1
The tax authority has the right to demand from the bank a copy of the taxpayer’s order to transfer tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, issued by the taxpayer or another person who presented to the bank an order to transfer funds to the budget system of the Russian Federation to pay the tax for the taxpayer, on on paper. The bank is obliged to submit a copy of this order to the tax authority within five days from the date of receipt of the tax authority’s request.1
In the case provided for by this paragraph, on the basis of an application from the taxpayer and an act of joint reconciliation of calculations for taxes, fees, penalties and fines, if such a joint reconciliation was carried out, the tax authority makes a decision to clarify the payment on the day of actual payment of the tax to the budget system of the Russian Federation for the corresponding Federal Treasury account. In this case, 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 system of the Russian Federation to the appropriate account of the Federal Treasury until the day the tax authority makes a decision to clarify the payment.1
The tax authority notifies the taxpayer of the decision to clarify the payment within five days after making this decision.3