Letter to clarify OKTMO tax sample. Application for refinement, type and accessories of payment, reporting (calculated) period or status of the payer of insurance premiums
By paying taxes - a fairly common phenomenon. If the taxpayer incorrectly indicated the code budget classification (CBC) in the payment, but the funds were listed in the budget of the Russian Federation, the payment is considered executed. Fortunately, incorrectly specified CBC is not a critical error that cannot be corrected. The taxpayer has the right to submit a letter to clarify the CBC in the IFNS (a sample letter can be found in this article).
Correction of the CBK in payment orders
The code of the budget classification in the payment on the payment of the tax determines the affiliation of the payment. If an accountant in a hurry indicated the code of the wrong tax and noticed an error only when the tax was already listed - he will immediately have a question as to whether the payment can be clarified.
IFTS does not prohibit adjustment of payments, if in payment orders instead of the code of one tax was indicated by another. At the same time, in case of clarification of the CBC, the tax service should not have penalties.
It should be immediately noted that the error in the CBC is not a reason to recognize the tax unpaid. In the letter of the Ministry of Finance of the Russian Federation dated March 29, 2012 No. 03-02-08 / 31 it is indicated that if the tax payment was made in the desired amount, set time And on the right bank details - The tax will be considered paid even if the CBC code in the payment was registered incorrectly. Irreparable (i.e. leading to the recognition of the tax unpaid) only errors in the counting issue of the Treasury account and in the title of the payroll bank (paragraphs 4 of paragraph 4 of Article 45 of the Tax Code of the Russian Federation) are considered.
The budget classification code is a details, with which you can determine the payment of the payment, and for this reason it can be corrected. The basis of paragraph 7 of Art. 45 NK RF. This article states that when an error is detected, the taxpayer has the right to submit to the territorial division of the tax service a request to correct inaccuracies and a package of documents confirming the fact of transfer of tax to the budget. If necessary, the taxpayer paid by the taxpayer will be reconciled.
What will happen if the taxpayer does not send a letter to correct the mistakes made?
All inaccuracies associated with the payment of taxes must be corrected as soon as possible. If the taxpayer will show the negligence in this case and will not send a letter to clarify the CBC in tax serviceHe will not be able to avoid consequences.
A tax or a contribution paid by the wrong code will entail overpays on one tax and arreed differently. After the expiration set for tax pay, sanctions are inevitable in the form of penis accrued in the amount of arrears.
How to make a letter about clarification of the CBK
The correctly compiled letter about the clarification of the CBC will help promptly solve the misunderstanding. The document does not have an established form by law, taxpayers independently make it taking into account general requirements Document management. The letter must be attached to the payment of the bank on execution (copy).
The document must necessarily contain the following information:
- name of the recipient's bank;
- treasury account number of the Russian Federation.
- For each incorrect payment order compiled a separate statement, but in two copies.
- The earlier the organization will correct inaccuracy in the payment, the less likelihood of further disputes with the tax authorities.
- The timing of the tax inspectorate of the decision on the statement of clarification in Tax Code Find will not work. In practice, the tax authorities decide to clarify the payment within 5-10 days after receiving the application, which informs the taxpayer within 5 days.
- The taxpayer may submit a statement directly to the IFTS. In this case, the second copy is given to the applicant with the printing of the tax. It is also possible to send an email email or through an electronic reporting statement.
- Invalid instructions CBK (budget classification code);
- Details of the payer (name, PPP / INN);
- Legal regime of the taxpayer;
- OKATO code;
- Other mandatory details payment order.
- The name and details of the tax authority in which the appeal is sent;
- Full taxpayer data - IP or legal entity;
- Information on the tax payment, which is subject to clarification;
- Detailed description of the identified error;
- An indication of the correction in the details of the payment, which the payer asks to clarify.
- When the incorrect CBC code does not correspond to the type of tax payable;
- If, as a result of an erroneous code, the tax was credited to another budget than the payer planned;
- If an error is made in the details of the Federal Treasury account or the recipient's bank.
- Fill out a properly re-payment order for the payment of tax and pay for the right details;
- Contact the territorial inspection of the FNS to return an erroneous payment.
- name of the enterprise-sender,
- his legal address
- data on the disposal: Company name and position, head of the head.
- the reference to the payment order in which the error was allowed (its number and date of compilation),
- the essence of admitted inaccuracies
- corrected version.
- one should leave
- second transfer to the counterparty
- the third to the payer's bank,
- fourth to the recipient bank.
- personally from hand to hand
- courier delivery,
- through the Russian Post by registered letter with a notice of the presentation,
- through the Internet.
address of the territorial body of the IFTS, which is addressed to the letter;
For the first time approved uniform rules for correcting errors in orders. The document enters into force on December 1, 2017, but you can use new order now.
To clarify the payment, the company sends to tax application in free form. Due to errors in status, base, tax period, as well as the INN and the PPC payer, payments do not depend in the Treasury.
If the company was mistaken in the CBC, TIN and the recipient's gearbox, inspectors will first send a notice of clarification to the Treasury. In any case, the decision to clarify the inspectors will take 10 working days after the application and will report this company. If the company has a personal account on the FNS website, it will appear about clarification.
It is particularly necessary to specify payments on old and new contributions. FTS and PFR have already agreed on a single order (letter of the Federal Tax Service of Russia, FIU of 06.06.2017 No. 3H-4-22 / 10626A / NP-30-26 / 8158). Now he will be registered in the order of the FNS.
Clarification of payment in the IFTS on insurance premiums: Sample 2017
Payments in the FIU and FSS, which the company has made after January 1, 2017, must be specified in the tax.
There was ambiguity with the clarification of payments in the FSS. In a new order, nothing is said about the special refinement of contributions in case of temporary disability. From clarification it follows that clarifying payments for 2017 and later need to be done through the tax. Payments for earlier periods clarify the fund. Including according to the payments for 2016, which the company listed in 2017 (letter of the Federal Tax Service of Russia of 03.02.17 No. ZN-4-1 /).
Specify the remaining contributions through the tax authorities. The algorithm for refining payment in the IFTS 2017 is as follows:
1. Make up in free form. Sample can be downloaded by reference below.
On one statement, you can clarify several errors in the payment, but do not specify by one document several instructions at once. Tax author will make a request to the Foundation. If the FIU has not had time to disseminate erroneous payments on personal accounts, then the payment is clarified.
Sample Application in IFTS on the clarification of payment for contributions 2017
Head of the Federal Tax Service of Russia No. 7 in Moscow
Exchange № 164 dated 08/21/2017
Application for referring
08/15/17 Payment Order No. 142 LLC Company paid contributions to pension insurance Workers for July 2017 in the amount of 146,500 (one hundred forty-six thousand five hundred) rubles. According to the error, the company in the field 105 reflected the wrong OKTMO - 45342000. Then it should be considered the right code - 45375000.
In addition, LLC Company introduced in the field 104 of the payments No. 142 incorrect code of budget classification - 182 1 02 02010 06 1000 160. The company listed contributions for July 2017, therefore the right CBC - 182 1 02 02010 06 1010 160 (Order of the Ministry of Finance of Russia dated 07.12 .16 № 230Н).
Guided by paragraphs 7 and 8 of Article 45 of the Tax Code of the Russian Federation, please refer in the payment order from 08/15/17 No. 142 correct OKTMO - 45375000, and the CBC - 182 1 02 02010 06 1010 160.
Errors in the payment order did not affect the non-examination of insurance premiums to the budget for the relevant account of the Federal Treasury. Therefore, LLC Company performed a duty on paying pension insurance contributions. Please refine the payment on the day of transferring money and reset the penalty.
Application: payment order 08/15/17 No. 142 - per 1 liter.
Apply to the application a copy of the bills with an error. In one statement, specify only one payment. List in it the details that need to be corrected (see Sample).
2. Direct the application for inspection. The application to the inspection can be sent on paper or by e-mail. Payments that the FIU has already spread the facial cards of the insured, to clarify will not work. Therefore, the tax authorities will make a request to the FIU. The foundation will respond within 5 business days, and after that the inspectors will take their decision. There are no such restrictions for contributions to the FSS.
The standard response period for a written request is 30 days. Let us notify you about the decision of the inspectors within five working days after the request (paragraph 7 of Art. 45 Tax Code of the Russian Federation).
3. Check the account calculation card. After the inspection reflects the changes in the company's personal account, order from the tax authorities a certificate of payment of contributions or the act of reconciliation. The application for the reconciliation of calculations can be brought to the inspection personally, send by mail or electronically. Help Inspection will issue in five working days. If information from the help does not comply with your data, it is worthwhile to carry out the receipt of calculations and discuss discrepancies.
Clarification of payment in the IFTS Taxes: Sample 2017
The company could have aroused income tax, such as NDFL due to errors in the field 107. Here it is necessary to fill out taxable period. But if the company recorded not that month or last year, the program strikes these payments. As a result, an accrued tax from the calculation of the 6-NDFL is hanging on which penalties drip. To reset the arrears, it is necessary to clarify the payment - apply to the IFNS arbitrary form.
Sample application in the IFTS on the clarification of the pay pay 2017
Limited Liability Company Company
INN / CAT 7701025478/770101001
127138, Moscow, ul. Basmannaya, d. 25
Head of the IFNS of Russia No. 1
Exchange № 789 of 10.08.17
on the clarification of details in a payment order to transfer payments to the budget
In the payment order from 04.08.17 No. 456 to list the NDFL calculated tax AgentWith the salaries of workers in July 2017, in the amount of 89,000 rubles LLC, the company recorded the wrong tax period (field 107) - MS.08.2017. The correct value is 04.08.2017.
On the basis of paragraph 7 of Article 45 of the Tax Code, we ask to clarify the props in the payment order.
Because due to an error in the payment order, NDFL entered the budget in a timely manner, please do not accrue the delay in payment.
Appendix: A copy of the payment order from 04.08.17 No. 456
General Director Astakhov I.I. Astakhov
In the document, let me know inaccuracy in the payment. Then write what value is correct, and ask to clarify it, as well as reset the penalty. Attach a copy of the bills.
The code calls two errors, due to which the tax is not considered paid. This is an incorrect account or name of the recipient's bank (sub. 4 p. 4 of Art. 45 Tax Code of the Russian Federation). But other information can be specified by: the status of the payer, the CBC, the tax period, etc. (the letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08 / 31).
Refinement of payment on contributions in the fund
Application for clarification Submit to the FIU. Make it in free form (see sample). The Foundation will consider the application within five working days and will send a decision to inspection. Specialists of the FIU immediately recalculate the penalties that the program accrued to erroneous debts, and will also report the recalculation of inspectors.
1. Make an application for refinement. The company has the right to clarify the payment for 2016, if contributions hit in unclear. To do this, apply. The FIU will not specify payments that are ruled by the facial cards of the insured. The law does not establish the period during which the Fund will distribute data. Therefore, find out whether it is possible to clarify the payment, it will be possible only by application.
Document make up in free form. In it, write down the details of the bills with an error. Then write the correct values \u200b\u200bof the details that need to be corrected: base, type of payment, TIN, PPC, tax period, etc. Apply a copy of the erroneous bills with a bank marker.
Sample Application to the Fund of Clarification 2017
Limited Liability Company LDQUO; companyRDQUO;
105066, Moscow, ul. Basmannaya, d. 26, office 202
GU PFR number 10 in Moscow and Moscow region
Exchange № 163 dated 08/21/2017
Application for referring
12/30/16 Payment Order No. 278 LLC The company paid contributions to health insurance Workers in December 2016 in the amount of 218,000 (two hundred eighteen thousand) rubles.
By mistake, the company reflected in the field 104 Code budgetary qualifications - 392 1 02 02101 08 1011 260. The company paid contributions for December, so in the payment the correct code - 392 1 02 02101 08 1011 160 (Order of the Ministry of Finance of Russia dated 07/01/13 No. 65n).
Guided by section 1 of the order (approved by the order of the Federal Tax Service of Russia of 07/25/17 No. MMB-7-22 /), please refer to the payment order from 30.12.16 No. 278 Right CBC - 392 1 02 02101 08 1011 160.
The error in the CBC did not entail not the enumeration of insurance premiums to the budget for the relevant account of the Federal Treasury. Therefore, Ltd. The company performed a duty on payment of contributions to medical insurance. Please clarify the payment on the day of transferring money and not accrued penalties.
Appendix: Payment order dated 12/30/16 No. 278 - per 1 liter.
General Director Astakhov I.I. Astakhov
2. Direct the application to the Fund. Application to the Foundation Submit on paper in person or by mail either directly on the Internet with a strengthened qualified signature. The FIU promises to consider the appeal within five working days and decide on clarification. In the FSS accurate terms do not give.
Because of the error in the order, penalties could pour. After clarification, the Fund reflects the date payment when the company sent money. Therefore, it recalculates the penalty, but only for the period until January 1. The decision to clarify the FIU will transfer to the tax authorities. Those will fix the payment information in the card and recalculate the penalties that were charged after January 1.
If you specified the CBK or the type of payment, then first the inspectors will clarify through the Treasury (Order of the Federal Tax Service of Russia of January 18, 2012 No. Yak-7-1 /). Therefore, the clarification can delay.
3. Order reconciliation with inspection. Inspectors will not report that they corrected the information in the card. Therefore, then it is necessary to get reconciliation with the tax. You can order reconciliation at any time (sub. 11 p. 1 of article 32 of the Tax Code). To do this, apply for verification or request the calculation certificates. Application on paper Make a free form. Also reconciliation can be ordered quickly through the electronic document management operator or in personal Cabinet On the site FTS.
The payment order is a calculated document having a unified form (0401060). In Appendix No. 2 to the order of the Ministry of Finance of the Russian Federation of 12.11.2013 No. 107n approved the rules for filling out the form. It is especially important to correctly fill out the payment when listed taxes and contributions. If the error was still allowed, in some cases, the taxpayer has the right to submit to a tax appointment on the clarification of the payment (paragraph 7 of Art. 45 Tax Code of the Russian Federation).
Why can not always do the clarifying letter to the IFTS? The legislator gives a payer this opportunity only in cases where, despite the typo, the payment entered budget System The Russian Federation at the relevant account of the Federal Treasury. It turns out that if the recipient's bank and the report number of the Federal Treasury are true, and typo contains in other fields of the payment order, then correct erroneous data with the help of a statement in the tax specification is quite real.
Thus, the most dangerous details are:
IMPORTANT! Errors in them are not amenable to correction.
Features of submission of an application to the tax about the referring
We list the key nuances of applying for clarification:
We picked up for you excellent electronic reporting services!
If the organization made a non-critical error in the payment document and the obligation to pay the tax was executed, then correct the situation will help the application to the tax on the refreshment. The application is compiled in free form. You can use the sample presented in this article.
The obligation to pay taxes is implemented by drawing up various types of reporting, the calculation of the amount of the obligation and the payment of the payment to the relevant budget. For execution tax obligations A payment order is filled in, which indicates the necessary details. If an error is made in the preparation of this form, the letter to the tax on the specification of the payment will help to correct it.
Not only the timeliness of the receipt of the tax in the relevant budget depends on the correctness of the completion of the payment order, but also the availability of grounds for attracting a payer. The obligation to pay taxes and fees is considered to be executed since the payment of payment, therefore, filling the details should occur in compliance with the established rules.
The most common are the following errors in payment documents:
Note! Incorrect indication of at least one mandatory attribute or one digit in the account will lead to the fact that the payment will be attributed to the category of "unexplained". In this case, the obligation to pay the tax will not be considered properly fulfilled.
Timely identification of error will help to avoid negative consequences related to the delay in payment and bringing to responsibility if the payer appeals to the territorial inspection of the Federal Tax Service with a letter to specify payment. Moreover, according to Art. The 45 Tax Code of the Russian Federation, the payer, who eliminated such a mistake, has the right to exemption from paying for the delay in the execution of the tax liability.
The law does not establish a deadline for contacting the specified letter to eliminate the error. Until tax inspectorate The fact of the violation of the procedure and timing of tax pay will not reveal, the payer's letter will be the basis for eliminating the error and making relevant amendments.
Since this appeal has legally significant consequences. It should be issued as a written document. It is necessary to include:
Note! The procedure for maintaining tax document management and interaction with IFTS admits not only the direction of such an appeal in the form of a written document, but also submitting it through electronic communication channels. This feature is available to payers connected to the electronic communication channels with IFTS.
A document confirming the execution of a tax liability is attached to the letter. To do this, you must properly assure a copy of the payment order on paper, or make an electronic extract from the client program. In addition, an extracting is allowed from credit institutionThrough which the payment was made.
A sample letter in a tax referring can be said on our website. With its preparation, special attention should be paid to the correctness of the instructions of appropriate details.
Upon receipt of the specified document, IFX staff will check and make a refinement. However, in some cases it will be physically impossible, since the received payment has already been credited to erroneous details.
When you can not specify the payment
Tax payment It is impossible to clarify if, as a result of an indication of erroneous information, an enrollment of incorrect details occurred. This is typical for the following cases:
Important! In these situations, the payer still needs to be notified tax authority About the mistake made, since, in some cases, it will avoid accrualing penalties.
For proper execution The tax liability, if the refreshment is impossible, it will be necessary to perform the following actions:
For such a procedure, you will need to confirm both made payments by submitting documents to the tax authority.
The compilation of a letter to clarify the purpose of payment occurs when employees of organizations detect an error or inaccuracy in an already executed payment order. This letter is not just part of the business correspondence, it relates to primary documentation firms.
Files
When and what errors occur
Errors in payments between counterparties allow compilers, i.e. Workers of accounting departments. In this case, incorrect data can be in a variety of document items: for example, the number of the contract is incorrectly indicated by transferring money, erroneously written the purpose of the payment or, it happens, VAT is standing out where it is not necessary to allocate it, etc.
You can fix it unilaterally by sending a partner a letter to specify the appointment of payment.
At the same time, the second side is not obliged to send a notice of receiving this message, but to make sure that the letter is obtained, it will not be superfluous.
Is it possible to challenge a new payment of payment
Usually change the "Purpose of Payment" parameter occurs with mutual consent And without special consequences. But in some cases complications are possible. For example, if the Tax Inspectorate, when checking, will find such a correction and considers it a way to care from taxes, the sanction from the control system can be considered inevitable. It happens that friction on the appointment of payment arise between the counterparties, especially in terms of debt payments and interest. In most cases, in order to challenge the correction, the sidewalks will have to apply to the court, while the guarantees of the winning case no one will give, since such stories always have many nuances.
An important condition needed to avoid possible problemsThis is that information about changes in the appointment of payment must be submitted to banks through which the payment was held. To do this, just just write similar letters in a simple notification form.
Who makes up a letter to clarify the appointment of payment
This letter is drawn up by the company translated.
Usually the text itself writes a specialist of the accounting department or another employee authorized to create such correspondence and has access to the formed payments.
At the same time, the document must be signed by the company's head.
How to write a letter
A letter to clarifying the appointment of payment has no unified Sample, compulsory for use, respectively, can write it in arbitrary form or by the template approved in accounting policies firms. At the same time there are a number of information that you need to specify in it. It:
If there are several incorrect information generated, it is necessary to enter them separate items.
All amounts should be made in the form of both numbers and in words.
When making a letter, it is important to adhere to business style. This means that the formulation of messages should be extremely clear and correct, and the content is quite short - strictly in the case.
How to arrange a letter
As the information part of the letter and its design, the law does not show exactly any requirements, so it is possible to write it on a simple pure sheet or on the organization's branded form, while admissible both printed and handwritten options.
The only rule that must be observed strictly: the letter must be signed by the director of the company or the person committed to visiting such documentation.
Pamp the message is not necessary, since since 2016 legal entities according to the law exempted from the need to do (provided that this requirement is not spelled out in the internal regulatory acts Companies).
The letter must be made at least in four copies:
All copies should be identical and certified properly.
How to send a letter
You can send such a letter in several ways.
In the case of sending via the Internet, it is important that the company has an officially registered electronic digital signature, although even this does not guarantee the reader reading by the recipient.
How and how much to store a letter
After departure, all letters to clarify the purpose of the payment must be registered in the outgoing documentation log, and one copy is to invest in the folder of the current "primary" company. Here it should be a period established for this kind of documents by law or internal regulatory acts of the company, but at least three years. After loss of relevance and expiration of the storage period, the letter can be transferred to the archive of the enterprise or dispose of in the manner prescribed in the legislation.
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