A letter about excessively transferred funds is a document that is necessary to return payments made unlawfully to a third party. In some cases, the accountant may make mistakes in making calculations. As a result, the company may lose money and there will be a shortage. One of the pre-trial ways to return overpaid amounts is to contact third parties with a letter of return.

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Legal regulation

When making payments, an organization may allow an overpayment due to:

• inattentiveness of employees filling out documents;
• unreliability of information from the accounting service about the amount of payment.

Transfer of excess funds can be carried out:

• employee of the organization;
• to the counterparty;
• government agencies (treasury, tax service, inspectorate, etc.).

The obligation of a person who unreasonably receives any property from another entity to return it is provided for in Article 1102 of the Civil Code of the Russian Federation. When an organization transfers excess funds, the person who receives such amounts receives an illegal material benefit.

Even if funds in excess of the norm are transferred by the organization independently, the receipt of such a benefit by another entity is unreasonable and on the basis of Art. 309 of the Civil Code of the Russian Federation creates an obligation to return overpaid amounts.

Unilateral refusal to fulfill obligations and unilateral changes in its conditions under current legislation are not allowed, regardless of who receives these sums of money. Therefore, when an error is identified, the affected company may resort to various methods to protect its interests. And first, on behalf of the organization, a notice must be sent to the enriched entity.

Document structure

A letter (notice or notification) about excessively transferred funds is drawn up in any form. The legislation of the Russian Federation does not determine the structure of this document. However, in order for the unjustly enriched person to be provided with the most complete information, the text of the letter should indicate:

• business name of the company sending the letter;
• outgoing document number and date of its preparation;
• full name of the addressee (name of the enterprise, address, full name of the manager);
• address to the manager (for example, “Dear Pyotr Petrovich!”);
• actual data (date, time of transfer of funds, payment order number, amount, how much it exceeds the required payments);
• reasons for the overpayment (calculator error, late submission of information to a specialist, etc.);
• a request to return amounts paid in excess of the norm;
• the exact amount of funds to be refunded;
• bank details to make a refund;
• initials and position of the person signing the document.

The letter can indicate legislative acts that establish obligations to return unjustifiably received amounts, as well as notify the counterparty of the negative consequences that will result from ignoring the request for a return.

The return notice may be signed:

• the head of the organization or his deputy (subject to confirmation of his authority);
• chief accountant;
• by any employee of the enterprise, provided that the signature is affixed with the official seal of the company.

To return funds, some organizations (banks, government settlement authorities) ask you to fill out an application using a special form. In this case, the sample or form is issued by the organization itself.

Documents confirming unjust enrichment can be attached to the letter requesting the return of funds, namely:

1. money orders;
2. bank account statements;
3. acts of reconciliation of mutual settlements.

Compilation deadlines

The Civil Code of the Russian Federation does not contain any mention of the maximum time limit for sending an appeal with a demand for the return of unjustifiably received amounts of money. Based on the general statute of limitations, an application to a person who has unjustifiably enriched himself can be filed within three years from the moment the organization learned or should have learned about the excessive payments made.

However, it is considered in good faith to notify the counterparty within a reasonable time after identifying an accounting error. In civil law, this period usually does not exceed 7-10 days.

To whom is it sent and how is it transmitted?

A letter about excessively transferred funds must be sent to the manager, even if it is signed by an accountant or other specialist of the affected organization. No one other than the manager can give orders for the payment of funds to third parties. And it is better for the chief accountant not to take on such responsibility.

The person who has received unjust enrichment may not satisfy the request stated in the document. In this case, the organization sending the letter must take care of evidence that the addressee received the request. Therefore, it is better to send a refund notification:

• through the office or reception of the head, provided that the second copy of the letter is affixed with a company stamp, date and signature of the employee who received the document;
• according to the acceptance certificate, which will indicate the signature of the official who received the letter;
• by a valuable letter with a description of the addition, if the counterparty refuses to independently accept the notice.

If the funds are not returned voluntarily by the counterparty, the refund of overpaid amounts must be made in court.

Errors

Among the possible errors encountered when drawing up a notice of overpaid amounts of money, it is worth highlighting:

• incorrect filling of bank details for return;
• absence of the official seal of the organization (if the letter is not written on company letterhead and signed not by the head, but by another official);
• unreasonable demand (lack of data on payment and amount of overpayment).

If there are such errors, the refusal to refund will be lawful.

Shelf life

In accordance with Order of the Ministry of Culture of Russia No. 558 of August 25, 2010, business correspondence, including a letter about excessively transferred funds, between organizations must be preserved for 5 years.

Purpose of payment “return of erroneously transferred funds”

When receiving funds sent by mistake from the buyer, the payee, when returning them, must use the construction “return of erroneously transferred funds” in the purpose of the payment.

Purpose of payment: return of excessively transferred funds

To return funds sent by mistake, the buyer must write a letter to the seller with the details of the incorrect payment and a request to return the erroneously transferred funds. The letter must also include bank details for refunding the erroneous payment.

Return of erroneously received funds

An organization or individual may learn about an erroneous receipt of funds to an account based on information from the bank (message, letter or account statement), as well as by receiving a message from the payer who made an error when sending funds.

When crediting erroneously transferred funds to your account, you must:

• notify the bank in writing of the error;
• return the money.

Notifying the bank about erroneous receipt of funds

A company that has received an erroneous payment must send a written message to the bank within 10 days of receiving the bank account statement showing the excess funds. The form of such a written message to the bank is not established by law, therefore banks establish such forms with their own internal documents. If the bank does not have an approved form, the organization draws up a message in free form.

Bank, depending on the terms of the bank account agreement:

• if it is possible to write off erroneously credited amounts from the company’s bank account without acceptance, writes off the erroneously credited funds without a separate order from the organization;
• If there is no such possibility under the agreement between the bank and the organization, the erroneously transferred funds are written off only upon receipt of the corresponding order.

Purpose of payment in case of erroneous transfer of the amount under the contract

If an erroneous transfer of funds was carried out under an agreement, then the funds are returned due to termination of the agreement. In this case, an agreement to terminate the contract is formed and, in accordance with this agreement, a refund is made. The purpose of payment indicates the number and date of the agreement to terminate the contract.

Purpose of payment when returning funds to the buyer: VAT wording

Money received by mistake from the buyer does not belong to the seller and is subject to mandatory return to the payer. When returning these funds, the payment purpose indicates “Return of erroneously received funds” and the VAT wording specified in the payment purpose of the erroneous payment order is used.

Accounting and tax accounting of cash return transactions

In accounting, when returning funds, a posting is used that mirrors the one with which the funds were accepted for accounting:

• Dt 51 K 62 - cash receipt;
• Dt 62 Kt 51 - refund.

In tax accounting:

• simplified tax system: crediting funds is reflected in taxable income on the date of receipt of funds to the current account; upon return, taxable income is reversed by the date of return;
• BASIC: crediting and returning funds transferred by mistake is not reflected.

1. Is a mandatory condition for a refund. The payee needs to confirm the return of funds, i.e. have such a basis.

2. As a rule, the letter is prepared in writing and signed either by the payer himself or his official representative. At the same time, the representative must have a document granting him the right to carry out such actions.

3. A copy of a payment order, receipt or other document confirming the fact of payment may be attached to a claim for a refund.

4. The appeal is sent using the official details of the banking organization and/or the person who actually received the payment.

5. The submission of a request for the return of funds must be confirmed by receipt of an official document about this.

6. If the excess transfer occurred within the framework of a previously concluded agreement between the parties, then the return of such funds will also occur within the framework of this agreement. At the same time, it may be necessary to carry out additional measures to carry out reconciliations and offsets. Such events are accompanied by the preparation and signing of reconciliation reports and other similar documents.

Letter requesting the return of over-transferred funds

On the organization's letterhead

Ref. number, date

General Director of Rosintegratsia LLC

Ivanov P.N.

Organization __________________________________________________________________,

(Name of the organization)

number of the agreement with Rosintegratsia LLC: ____________,

Recipient's name:

Recipient's INN/KPP:

Recipient's current account:

City and bank name:

Correspondent bank account:

The amount to be refunded is ______ rub.___ kopecks.

Director _____________________ __________________________

(signature) (full name)

(signature) (full name)

(place of printing) __________________ 2010

New authors

Sample letter for refund of overpaid funds

to CEO

from ________________________________

(for legal entities, individual entrepreneurs: indicate name, TIN, telephone)

(for individuals, please provide passport details and phone number)

We ask for a refund in the amount of __________ (_________________________) rubles. (indicate in numbers and words). in connection with______________________________________________________________ (indicate the reason for the refund) by transferring funds using the following details: ____________________________________________ (indicate the name, INN, KPP, current account, name of the bank, corresponding account, BIC of the recipient of funds).

"___"____201___ ( date of)

CEO** ___________________/_______________________/

(for legal entities) (signature) (decryption)

Chief Accountant ___________________ /_______________________/

(for legal entities, individual entrepreneurs) (signature) (decryption)

* If the Agreement is concluded with the North, South, JV, North-West, Siberia, Ural, Southern region, Volga region - the name of the company with which the Agreement was concluded is indicated.

**Or another authorized person, with the obligatory attachment of a valid power of attorney, or an order giving authority to sign the letter

Incorrectly transferred amounts and a correctly formulated letter of return

Margo Uchenik (194), closed 4 years ago

Dear, tell me the situation for the first time: we have retail space, we pay advance payments on the rental pallet, and now suddenly, without warning, a lease agreement appears on the table on the table for the same space, but on behalf of another counterparty, and the advance according to the deadlines we listed to the old one. The old one is ready to return them to me. How to correctly write a letter for the return of an erroneously transferred amount. What must be indicated and how to formulate it correctly?

Sample letter for the return of overpaid funds

How to write a claim for a refund for an erroneous payment. LLC "YUKT-Otsenka" transferred funds in the amount of 41,000 rubles. We learned about this situation from a letter from an accountant of one company. Until the payment is returned, the money can be “posted” to account 76 with other debtors. How to correctly write a letter for the return of an erroneously transferred amount. For legal entities, the letter for refund must contain: The funds to pay the insurance premium were paid in full. No problem, return them by sending a refund letter. Under the Tax Code of the Russian Federation, the tax agent must refund the over-withheld tax in non-cash form. In order for a legal entity to receive a refund of funds transferred to the LLC account.

In the activities of organizations, situations often arise when it is necessary to return money transferred to a counterparty. The reasons may be not only an error in the details of the payment order, but also a violation of the terms of delivery of goods or performance of work, inconsistency in the quality of goods or services, termination of the contract, overpayment revealed by the reconciliation report, and so on. To return the money, a claim document according to the sample is drawn up.

General requirements

The document is an application (request) for the return of the transferred money. There is no unified form, so we draw up a free application. Be sure to include the following information:

• details of your organization: the appeal can be made on company letterhead;
• bank details for refund;
• name of the counterparty's manager, his position and full name;
• subject of the appeal (subject of the claim): indicate on the basis of which document (agreement, invoice agreement, universal transfer document) the letter is drawn up;
• subject of appeal: describe exactly how and as a result of which the money was transferred to the supplier’s bank account. Indicate the basis on which you need to return the money, your requirements for deadlines, include fines and penalties, if any, in the document that forms the basis of the obligation. Justify your position with the law or terms of the contract, on the basis of which the supplier is obliged to return the funds.

Attach copies of supporting documents: payment slips, bank statements about debits from the account. In the inventory, indicate not only the quantity, but also the number of pages in each of them. In the attachment to the letter, be sure to add a reconciliation act for mutual settlements. Confirm the application with the signatures of: the responsible executive, the financial director (chief accountant) and the head of the organization.

Sample letter for refund from supplier

How to write a letter for refund of overpayment

We draw up the document in two copies, send one to the counterparty, and register the second in a journal and file it in the outgoing documentation. The number of copies may be greater, one for each interested party. For example, for the head and chief accountant of a branch, for the director and chief accountant of the parent organization, for the founder of your organization.

Act of reconciliation

The act of reconciliation of mutual settlements with the supplier must be attached, regardless of the reason for the occurrence of receivables. It will help you understand accounting discrepancies or identify errors.

Sample letter for refund of overpayment to supplier

Example: we are returning an overpayment that occurred due to a technical error. In payment order No. 117 dated July 16, 2017. GBOU DOD SDYUSSHOR "ALLUR" the recipient is indicated incorrectly: instead of LLC "Supply of sporting goods" LLC "Supply of goods" is indicated. The payment amount is 30,000 rubles. We are making a request for a refund.

Sample letter for refund of advance payment from supplier

Let's consider a situation that can happen in practice (returning the advance).

GBOU DOD SDYUSSHOR "ALLUR" erroneously transferred an advance to LLC "Supply of goods" in the amount of 30,000 rubles. An agreement was concluded between the organizations for the purchase of sports balls for 100,000 rubles. Advance payments are not provided for under the contract. We are composing a letter.

Responsibility and storage periods

Return letters, like other business correspondence, must be kept for at least 5 years.

For claims correspondence, you can create a separate registration log; its form and procedure should be approved in the accounting policy. Familiarize the responsible official with this procedure against signature.

Responsibility for maintaining and storing these documents should be stated in the job descriptions.

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Sample letter

Money transferred by mistake can be returned. The main thing is to report the erroneous transfer to the bank as quickly as possible. If you wrote an application as soon as possible, the banking organization will still be able to cancel the transaction, return the money to your account and resend it using the corrected details.

To receive a refund, an application must be submitted in which you must indicate:

• in the header: full name of the bank’s general director, as well as the name of the organization in accordance with the constituent documents. Also enter: from whom the application is being submitted (full name, passport details, residential address, contact phone number);
• in the main part: the essence of the application, the reasons for the return (we draw the bank’s attention to the error of the payment);
• we ask the bank to cancel the operation and return the money back to the account (we indicate its details for identification);
• then we ask you to transfer the funds again, but to new, corrected details;
• If you wish, please attach to your application a receipt for the transaction with an error or other evidence. But this is not at all necessary, since the bank can independently identify the payment using the database;
• At the end we put the date of drawing up the application and a signature with a transcript.

ATTENTION! Look at the completed sample letter for the return of erroneously transferred funds:

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

Reasons for drawing up

Returns of erroneously transferred items are carried out in the event of such circumstances as:

• a technical error. For example, during a transaction, an amount greater than stated was debited from the account;
• Due to someone's mistake, your account was credited with extra funds that did not belong to its owner.

Reference! Despite the fact that the application form is not fixed at the legislative level, when drawing it up you should still adhere to a number of rules that have been developed by many years of practice of banking organizations.

How to return erroneously transferred funds

First, you need to put in writing and submit a demand for the return of erroneously credited funds to the owner of the account from where the money was transferred. Then write a statement to the organization that carried out the transfer of funds from one account to another.

It could be:

• commercial banking organization;
• organization for servicing ATMs, terminals, etc.;
• Internet transfer company;
• other organizations conducting monetary transactions.

A claim for the return of erroneously transferred money may also be made to the final recipient. It does not matter who the recipient is: an individual or a legal entity. The main thing here is that such a person is the owner of the account where the payment was received.

How do you know who to write a refund claim to? It’s simple, you just need to find out who made the mistake: the sender or the organization making the payment.

Watch the video. What to do if money is mistakenly credited to your current account:

A completed claim can be submitted in several ways:

• personally;
• via courier;
• Russian Post.

Important! If you send an application for the return of an erroneous payment to a bank or a person with whom you previously entered into an agreement to carry out a certain transaction, then all payments must be reconciled in order to identify the erroneous transfer.

Reply to letter about refund

If you have already written and submitted an application for the return of an erroneous payment, then know that the recipient of such a claim must write you a response within the time limits established by law. Such a response contains either a positive decision to return the money or a reasoned refusal.

The response is drawn up on the official letterhead of the organization and sent to the address indicated by the sender of the claim. If you do not agree with the decision, you can appeal it to a higher authority.

For example, a decision of a specific bank branch can be appealed to the regional or central branch of such a banking organization.

You can also appeal the decision in court by sending a statement of claim, where the defendant will be the person (company) who refused to return the money.