How to clarify kbk with the tax office. Clarification of payment to the tax office, application form, sample. What errors in a payment order can be corrected by clarifying the payment?

If the KBK tax payment is incorrectly indicated, the taxpayer has the right to submit an application to clarify 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 a corresponding letter or application to the tax authority. The Federal Tax Service of Russia reported this in a letter dated 10.10.16 No. SA-4-7/19125.

So, if, when paying a tax or paying insurance premiums in the name of the organization, taxpayer status, KBK, INN, KPP, the organization can clarify its payment if it writes a corresponding clarification letter. Based on this document, inspectors will recalculate penalties accrued in accordance with clause 2 of Section V of the Recommendations on the procedure for maintaining the “Settlements with the Budget” database in tax authorities (approved by order of the Federal Tax Service of Russia dated March 16, 2007 No. MM-3-10/138@ ), you can clarify the BCC if the incorrect 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. In this case, tax sanctions cannot be avoided. You will most likely have to prove the illegality of penalties if the payment slip names the BCC of another tax in court.

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

IN currently tax authorities independently clarify payments that fall into the category of unclear. This applies mainly to payments in which, for example, the organization indicated a non-existent BCC, but the payment purpose correctly indicated the transferred tax. Penalties are not charged in this case.

If the organization incorrectly indicated the Federal Treasury account number 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 a tax refund application and submit it to your tax office.

The tax office must make a decision to clarify the payment within 10 working days from the date on which it receives an application from the organization (letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07/1-324). ABOUT the decision taken inspectors will notify the payer 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 to clarify the payment is made.

• basis of payment;
• payment affiliation (for example, KBK);
• taxable period;
• payer status();

Payment details can only be clarified 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 office

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

Documents confirming 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 result in tax not being transferred to the appropriate Federal Treasury account.

In this case, you should not wait for the results of the activities of the inspectorate and the treasury, but should urgently start submitting an application for clarification of the payment to the Federal Tax Service, to which you need to attach a payment slip with the bank’s 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 report.

Note: Letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07/1-324

So, a taxpayer who finds out 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 receive confirmation of timely tax payment in writing. Simply put, a payment slip with a bank mark indicating execution.
2. Submit an application to the tax office to clarify the payment. If necessary, you can submit an application for reconciliation of payments.

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Applications from individuals and legal entities for PAYMENT CLARIFICATION on a tax form in Word Word format

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

It will be needed if a person made a mistake in the payment documents for the transfer of state duties, when the money still went to the right recipient (for example, there was a mistake in the payer’s last name). To clarify the payment, fill out this application. Download sample (.doc 33Kb).

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

The inspectorate must make a decision to clarify the tax payment 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 to clarify the payment is made. 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 can clarify:

• basis of payment. For example, replace the value “TP” in field 106 of the payment order with the value “AP”;
• payment affiliation. In particular, correct erroneous KBK 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, checkpoint of the payer and recipient.

Payment details can only be clarified 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 incorrectly indicated account numbers of the Russian Treasury and the name of the recipient's bank (clause 4 of article 45 of the Tax Code of the Russian Federation).

If such mistakes are made, the payment will not be processed by the bank at all, or the funds will go to the treasury account, but in a different region. In any case, the tax will have to be paid again. To request a refund of the amount originally 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 organization's current account, but did not end up in the regional treasury account.

Submit an application to the tax office at your place of registration. Within 10 working days from the date of receipt of this application, inspectors will contact the Federal Tax Service of Russia in writing at the place where the payment was credited. They will attach a copy of the organization’s application for a refund of payment to the application. in electronic format(scan image). Having received these documents, no later than the next working day, the Federal Tax Service of Russia will forward them to the regional treasury department to return the erroneously received amount. After this, 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, the tax office still does not have information about whether the payment has been credited to a treasury account in another region. Then, within two working days from the date of receipt of the application, the inspectorate 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 the payment) within two working days from the date of its receipt. After this, the refund 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. ZN-3-1/ 3228.

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Will there be penalties for clarification of tax payments and offset of overpayments against arrears?

If the taxpayer transferred money to the budget on time, but using incorrect details, and later submitted an application to clarify the payment, then the date of payment of the tax will be considered 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 clarifying payment details will not save you from late fees.

1. If an error was made in the Federal Treasury account number 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 considered the day of transfer of the second correction payment. Those. If the correct payment was sent after the tax payment 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 reverse the accrued penalties only for the period from the date of actual transfer of money to the date of the decision on clarification. Accordingly, you will still have to pay a penalty for the initial delay.

Offset of existing overpayments against arrears

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

ADDITIONAL LINKS on the topic

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

Good afternoon dear friends! Surely many of you have encountered a situation where all taxes and payments have been paid on time, but you still receive a “happiness” letter saying that you haven’t paid something. Such situations usually occur when an error was made in the details. Both you and the bank employee can make mistakes. Very often mistakes are made when writing OKTMO and KBK. Today I will tell you what to do if you encounter such a problem. An application for clarification of payment will help us solve this problem.

We check OKTMO and KBK

If you do receive a notification that you have not paid a payment on time, you should not immediately run to the ATM and pay. If the letter has already arrived, then there is already arrears. Therefore, without panic and fuss. Let's start to figure it out. We look for our receipts for payment of tax or some other payment and carefully check all the details specified in the payment receipt. If you do not know OKTMO or KBK of your tax office or branch of the Pension Fund of the Russian Federation, Social Insurance Fund, then the Internet will help you find these details. Found it? Let's check it out! Everything must be exactly the same, down to a single digit. If you make a mistake in even one digit, the computer will not see your payment and will automatically print out a receipt for the arrears. There should be no mistakes! If you indicated everything correctly, then either the bank did not transfer the money or the inspectorate does not see it. In this case everything is simple. We take the receipts and go to the Federal Tax Service, Social Insurance Fund, Pension Fund and show them that you did everything on time and as it should. The issue should be closed.

There was a mistake in OKTMO or KBK in the payment order

Now let's look at the second option. You have checked all the details on the receipt and found an error. It doesn’t matter whether you or the girl in the bank made this mistake, the money went to the wrong place. There is no point in going to the bank to sort things out and swearing at everyone there. You just need to write a statement to our regulatory authority that a small error has occurred. Let's take a closer look at how to make such a statement.

I prepare applications for my tax office. You will write all your details accordingly. Also indicate yours: name of the organization, full name, name of the inspection, last name of the head of the inspection (you can search on the Internet), your details and dates from receipts.
IN Pension Fund and FSS statements will be similar. Only in the Pension Fund of Russia and the Social Insurance Fund do not write the line: based on clause 7 of Art. 45 of the Tax Code of the Russian Federation, I ask you to make the appropriate changes. Write everything else by analogy.

Application for clarification of payment. KBK

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FSS, PFR download application form for clarification of tax payment error in KBC. Application for clarification of tax payment is an error in the KBK. In the payment order No. 345 for the transfer of an advance payment according to the simplified tax system for. Clarification of payment to the Internal Revenue Service sample 2017 clarification of the KBC magazine. An application for clarification of payment to the tax service is generated in cases where: In the event of an incorrect indication in the KBK tax payment, the taxpayer has the right to submit an application. Main insurance premiums 2017 FSS approved decision form As in

But other information can be clarified by the status of the payer, the KBK, tax period, etc. Therefore, if you find, starting from the Statement for clarification of the tax payment, an error in the KBK in the payment order dated 267 on. Application for clarification of the cbc in tax sample 2017. If a mistake was made when compiling this form, a letter to the tax office for clarification will help correct it. A sample return application is considered in. N 145 in the amount of 4000 rubles

KBK for payment of personal income tax on dividends in years. Application for clarification of payment to the tax office, sample 2017. Such situations usually occur when an error was made in the details. The Ministry of Finance also speaks about this in a letter dated. Sample application for clarification of tax payment error in KBC October 29, 2016. Gives the right to correct errors in a payment order. When they are committed, the taxpayer has the opportunity to submit an application to the tax office to clarify the payment

But if you want to correct your payments as quickly as possible, you have the right to contact the tax office with a request for clarification.

From January 1, 2017, payments for all insurance premiums (in addition to “injury” fees) are transferred to a new addressee - the tax service. Therefore, in the payment document it is necessary to indicate the details of the Federal Tax Service and the new BCC ( Order of the Ministry of Finance No. 230n dated December 7, 2016).

For the period before January 1, 2017 and after it, special coding is provided. The established BCCs are valid when making insurance payments (hereinafter referred to as fees) for the reporting first quarter, as well as six, nine and twelve calendar months.

Ignorance of the procedure for applying budget classification and the resulting confusion leads to erroneous execution of the settlement document. The consequences are sad: incorrect deduction of money, which equates to failure to fulfill obligations to pay fees.

Common mistakes when paying insurance premiums

Common errors	Outcome and options for correcting mistakes made
December insurance premiums for 2016 were credited in January 2017 to the Pension Fund (the details of the fund are indicated, not the tax service, the BCC is inaccurate)	The obligation to pay contributions has not been fulfilled. To rectify the situation, the obligated person has the right to write an application to the fund for the return of the erroneously transferred money. The appeal indicates the details of the organization (tax office) where the money should be returned
Contributions were credited correctly to the required tax service account, but the wrong BCC is indicated (a code is needed for the period from 01/1/2017, but instead the code used before 01/1/2017 is written down)	There is no need to re-pay contributions; no penalties will be charged. The payer must request clarification of the BCC to the tax authorities
Excess amount for insurance payments transferred	The payer has the right to use one of the options: · return the overpayment; · offset the excess against future payments. To do this, he must submit an appropriate application (for a credit or refund of the excess amount) to the tax authorities

Step-by-step instructions for correcting the KBK when paying insurance premiums

Errors in the KBK are corrected by employees of the territorial tax service based on the payer’s application to clarify the payment. The procedure for applying is the same for all categories of obligated persons.

Step-by-step steps for the payer to correct the erroneous code	Explanations
Submit an application to clarify the payment made	Written by hand or printed on a computer in 2 copies; a free or developed form is used; A copy of the payment document containing the error is attached to the application
Submit a completed application to the tax authorities	The applicant has the right to do this by choosing one of the following methods: 1. Deliver the application with documents in person. 2. Through a proxy (personal representative) on the basis of a power of attorney certified by a notary. 3. Via the post office (send a registered letter with acknowledgment of delivery). 4. Subject to availability digital signature remotely via electronic communications. One copy of the application remains with the tax inspector, the second, with an acceptance mark, is given to the applicant
Get a response from the tax authority	The review period is not established by law, but in a standard situation a decision is made within 5-10 days. The tax service may initiate a reconciliation of calculations during the review. Based on its results, an act is drawn up. Based on the application and the act, a decision is made to clarify the payment and reset the penalty. The result is communicated to the applicant

Documents required for correcting miscalculations when paying insurance fees

The key document that appears in correcting such errors is the statement of the obligated person. This may be an application for clarification of payment or offset of the excess amount that was paid.

Accounting entries to reflect transactions on insurance premiums

To display the accounting department's transfers of insurance premiums to funds, as well as transfers from funds, account 69 is used:

• DT 69 CT 51 - transfer of money to the budget;
• DT 99 CT 69 - sanctions (fine, penalty);
• DT 51 (52) CT 69 - return of money on insurance payments overpaid to the funds;
• DT 20 (91 and other expense accounts) CT 69 - additional calculation of insurance premiums.

This account is used by organizations and private enterprises to record information about all mutual settlements for insurance payments. If necessary, subaccounts are used. For example, 69.06 - for transfers of fixed contributions to the state of emergency.

Example 1. Miscalculation when a legal entity paid mandatory insurance fees for 2017

The organization is obliged to pay the January OPS (insurance line) contributions for 2017. When preparing the settlement document, the responsible accountant of the organization incorrectly entered the coding: instead of 182 1 02 02010 06 1010 160, 182 1 02 02010 06 1000 160 was written down (until January 1, 2017). Payment transactions were carried out on time, but using the wrong code.

As a result, the transferred money was displayed according to the code specified in the payment document (period until January 1, 2017). At this time, the payer had no debts regarding insurance, so there was an overpayment.

Due to the described error, there were no enrollments for the required code 182 1 02 02010 06 1010 160. Here arrears arise and a penalty is charged.

To rectify the situation, the obligated person must contact the tax authorities. He needs to prepare an application to clarify the payment transaction and to adjust the BCC ( Tax Code of the Russian Federation, Art. 45, paragraph 7). The applicant has no arrears in contributions, insurance payments were made according to the details of the Federal Tax Service in 2017 on time, so the tax office will clarify the payment, and the penalty will be reversed.

Example 2. Application of budget classification when paying insurance fees in 2017 (private income exceeded the maximum limit of 300 thousand rubles)

A private entrepreneur is obliged to pay a quarterly mandatory fee for 2017 for compulsory insurance (for the insurance part) on profits exceeding the limited limit of 300 thousand rubles.

The new budget qualification rules do not provide a special code for calculating fees on private enterprise profits greater than the limited threshold of 300 thousand rubles.

• Current codes that are written in the payment document:
• 182 1 02 02140 06 1100 160 - fixed (hereinafter referred to as fixed) generally mandatory PS fees for payment of insurance pension (hereinafter referred to as SP) until 01.01.2017 (the income of the obligated person did not exceed the established limit);
• 182 1 02 02140 06 1200 160 - fixed general mandatory fees for payment of joint venture until July 1, 2017 (the income of the obligated person is more than the established limit);

182 1 02 02140 06 1110 160 - fixed general mandatory fees for payment of joint ventures from 01/01/2017.

In the emergency settlement document, you need to specify a coding that reflects the fixed amount of mandatory fees starting from 2017.

Answers to frequently asked questions Question #1:

Is the obligation to pay fees considered fulfilled if the legal entity incorrectly specified the encoding in the payment document?

If, due to errors in the execution of the settlement document, it was not possible to credit the insurance premium to the proper treasury account, then it will be considered that the obligation to pay has not been fulfilled.

Most often this happens when the details of the treasury or the recipient bank are incorrectly recorded. If, despite the presence of errors in the details (KBK) of the payment document, the money is transferred for its intended purpose, the payment made only needs to be clarified. To do this, the obligated person should write an application, indicating the exact details and submit it to the territorial tax service for adjustment (Tax Code of the Russian Federation, Article 45, paragraph 4).

The obligated person may not specify the payment made if an error was made in the status of the obligated person (field 101 of the payment document). The transferred money will go to the budget in any case. The insurance payment will not be considered overdue. But the payer has the right to submit an appropriate application to the tax authorities to correct the error.

Question #3: Can tax services adjust the BCC independently, without the participation of the insurance payment payer?

Here we are talking about automatic correction of errors without the obligated person contacting the tax authority. This occurs partly when payment document Fund coding details were incorrectly indicated instead of tax service data. Then the tax authorities will recode the payment themselves.

A letter to the tax office to clarify a payment is a specialized template for contacting the Federal Tax Service with a request to correct incorrect details in a payment document. In this article we will tell you in what cases you can correct an inaccuracy in a payment order, as well as how to do it correctly.

What errors can be corrected?

The variety of fiscal taxes and fees often leads to the fact that the taxpayer makes typos in payment documents. If the error is not corrected, the payment may be lost, and the tax authorities will recognize the debt and apply penalties.

If an inaccuracy was identified before the payment document was executed by the bank or Federal Treasury authorities, the payment order can be recalled. But what to do if the payment order (PP) has already been posted and cash debited from the current account in favor of the Federal Tax Service.

You can correct a payment order from 01/01/2019 due to any errors, but subject to three conditions:

1. The statute of limitations has not expired, that is, three years have not yet passed since the transfers were made to the Federal Tax Service.
2. The money was credited to the budget, that is, it went to the personal account of the Federal Treasury.
3. When adjusting payment, no arrears are created for a specific tax liability.

In this case, you will have to prepare a sample: an application to the tax office to clarify the payment. However, not all errors can be corrected. Let's define the key conditions.

It is impossible to correct the PP for insurance contributions to the Federal Tax Service, as well as for contributions for injuries to the Social Insurance Fund, if:

• the money has not been received to the appropriate account of the Federal Treasury, that is, fields 13 and 17 (bank and beneficiary account) are filled in incorrectly in the payment order;
• an error was made in the KBK (the first three digits of the budget classification code are incorrectly indicated) in field 104;
• payment of the contribution to compulsory pension insurance was credited to the individual pension account of the employee (insured person), that is, the contributions already credited cannot be clarified (clause 9 Art. 45 Tax Code of the Russian Federation).

In other cases, the taxpayer can correct any errors and inaccuracies in the following fields of the PP:

How to fix the error

There is no unified sample - clarification of payment to the tax office. Therefore, you will have to prepare a written appeal in any form.

If the company has approved letterhead, then the letter can be written on it. Follow the basic rules of business correspondence when preparing your appeal. The application form for clarification of payment to the tax office must contain the following details:

1. Date, number, amount of the payment order in which the inaccuracy was identified.
2. Enter the purpose of payment for the incorrect payment order.
3. Indicate the field in which there was a typo, error, or indicate the value of the incorrect attribute.
4. Then write down which value for this attribute will be correct.

To the completed application form for clarification of payment to the tax office, attach a copy of the payment order in which incorrect information was identified.

If, due to an error in the payment, representatives of the Federal Tax Service assessed penalties, they may be cancelled. After reviewing your application, tax officials must decide whether to clarify the payment or not. If the decision is positive, then the accrued penalties will be reversed (clause 7 Art. 45 Tax Code of the Russian Federation, clause 12 art. 26.1 of Law No. 125-FZ, clause 11 of Art. 18 of Law No. 212-FZ as amended, in force until 01/01/2017, Letter of the Federal Tax Service No. ZN-4-22/10626a, Pension Fund of the Russian Federation No. NP-30-26/8158 dated 06/06/2017).

Sample application form for clarification of payment to the tax office for 2019

After we have drawn up a sample - a letter to the tax office about clarification of payment, we will move on to another type of business correspondence: not with the Federal Tax Service, but with the Social Insurance Fund.

Correcting errors in FSS payments

To correct an inaccuracy in the payment form for the payment of contributions for injuries, you will have to use a different application format.