Letter to clarify the details in the payment order. How to write a letter about changing the purpose of an incorrect payment

A sample application for clarification of tax payment may be needed by any taxpayer who has made an error in the payment order for the payment of a tax or contribution. Read about what details can be corrected after sending the payment to the budget and how to do it correctly in the material below.

Our video instructions will help you quickly and correctly draw up an application for clarification of tax payment.

What to do if there is an error in a payment order?

Are you familiar with the situation when you hastily issued a payment order for tax transfer, the bank executed the order, and subsequently you discovered an error in the KBK - what to do in this situation?

The solution is simple: you need to file an application with the tax office to clarify the payment. The Ministry of Finance also speaks about this in letter dated January 19, 2017 No. 03-02-07/1/2145.

The same should be done if an error is made in other fields of the payment order, such as:

• TIN and KPP of the sender or recipient;
• number or date of the basis document;

IMPORTANT! Errors in the account number and in the name of the bank receiving the payment are irreparable (clause 4 of article 45 of the Tax Code of the Russian Federation). In this case, there is only one way out - send a new payment with the correct details, pay a fine and write to the Federal Tax Service an application for the return of the payment paid with incorrect details.

You can find your tax office details on the Federal Tax Service website. See details.

Let's look at the procedure for completing and a sample letter to clarify a payment to the tax office if the KBK is indicated incorrectly.

A letter to the tax office to clarify payment is drawn up in any form and must contain standard details of business documents:

For a sample application for clarification of payment to the tax office, see below:

To the head

Inspectorate of the Federal Tax Service of Russia No. 21

around the city of Moscow

Anisimov V. A.

Address: 109377, Moscow,

st. 1st Novokuzminskaya, 5

Limited Liability Company "Prima"

OGRN 1047712345876,

TIN 7755134421, checkpoint 772101001

Address: 109377, Moscow,

1st Novokuzminskaya, 11

Ref. No. 10 from 01/22/2019

STATEMENT

about clarification of tax payment (error in KBK)

In the payment order dated January 15, 2019 No. 267 for the transfer of payment for insurance premiums for compulsory pension insurance for December 2018 in the amount of 100,000 rubles. in field 104 the BCC was incorrectly specified (182 1 02 01110 06 1010 160).

Based on clause 7 of Art. 45 of the Tax Code of the Russian Federation, please make the appropriate changes.

Application:

1. Copy of payment order dated January 15, 2019 No. 267.

General Director of Prima LLC __ Sokolov_______ S. I. Sokolov

(signature)

Nuances of completing and submitting an application for clarification of payment

Since the legislative acts do not specify the form of an application for clarification of payment, it can be completed on the company’s letterhead or on a simple A4 sheet.

The application is drawn up in 2 copies. One is transferred to the inspectorate for execution, and the 2nd with the date and visa of acceptance by the inspector remains with the taxpayer.

The method of submitting an application to the Federal Tax Service is also not regulated by law. Therefore, the taxpayer has the right:

1. submit the form to the tax authorities in person or through a representative acting on the basis of a power of attorney;
2. send the application by registered mail, having previously made a list of the attachments, preferably with notification;
3. submit the form via telecommunication channels, endorsed with an electronic digital signature.

An application for clarification of payment is considered by the Federal Tax Service within 10 working days. Tax authorities also have the right to reconcile calculations. After the expiration of the above period, the Federal Tax Service makes a decision to clarify the payment on the date of actual payment of the tax. This means that penalties accrued for the period between payment and payment confirmation are reversed.

If you need to clarify the payment for insurance premiums paid to the Federal Tax Service after 01/01/2017, then the actions of the tax authorities will be slightly different from the previous option:

1. the taxpayer must similarly draw up an application for clarification of payment;
2. tax authorities will send a request to the Pension Fund;
3. Pension Fund specialists will review it within 5 days and send a message to the Federal Tax Service about the possibility / impossibility of clarifying the payment;
4. Based on the positive response from the Pension Fund of Russia, the tax authorities will make a decision to clarify the payment, of which the taxpayer will be notified.

Attention!If it is necessary to clarify the payment of insurance premiums made before 01/01/2017, the application should be sent to the Pension Fund.

What to do if the bank made a mistake in the payment order

It happens that the taxpayer promptly submitted the correct paper version of the payment slip for taxes (contributions) to the bank. The bank executed it, but the payment went unaccounted for due to an error by the bank clerk.

As a rule, the taxpayer learns about arrears and penalties from a request from the Federal Tax Service. To correct the situation, you can do the following:

1. Request a written explanation of the situation from the bank.
2. Send an application to the Federal Tax Service to clarify the payment with a request to recalculate the accrued penalties and indicating the guilt of the bank employee.
3. Attach to the application an explanation from the credit institution, a stamped payment slip and a bank statement for that day.

Results

If the taxpayer made an error in the KBK or other fields of the payment order and the payment was received in the budget system of the Russian Federation, then the payment is considered executed. In this case, you should send an application to the Federal Tax Service to clarify the payment.

If critical errors were made: in the recipient's account number or the name of the recipient bank, the payment does not go to the budget. In this case, you need to re-transfer the tax amount to the correct details, pay penalties and write an application for a refund of the incorrectly paid tax to your current account.

From time to time it becomes necessary to submit an Application for Clarification of Payment to the tax office. Why does this happen? Of course, we are not all “sinless” and we can mess something up and make a mistake. It happens that an error occurs “through someone else’s fault,” but even here - either we didn’t look enough, or... we still have to correct it.
This is what happened to me - years ago, when paying a receipt at the bank, they entered the wrong details (I didn’t check it out, and as a result - a lot of small pennies and problems), this year - everything is in order on the receipts, but for some reason what was credited turned out to be “wrong” " - here the result is already "worse", since the amount is different and the pennies are very unpleasant.

Therefore, you need to be careful and register in the Taxpayer Accounts in all services where you submit documents and transfer money. But! alas, if only it were all that simple: at the Pension Fund of Russia they have been “fixing/improving” the system for the fifth month, so you can’t see the data you need, but at the Federal Tax Service you can conveniently work with your account only for money (they said that 2,800 rubles. /year), but it’s still worth registering, at least to see the problem, but not to solve it (this is only possible with an electronic key, which is “for money”).

But let's return to the Application for clarification of payment.
The Tax Office said that you can submit an Application in free form or by filling out a special form.

How can I find out about the need to fill out an Application for Clarification of Payment?
- we ourselves realized that we messed up - we take it and fix it, don’t pull “the cat by the tail”, otherwise the pennies will not keep you waiting,
- You received a notice of collection of missing taxes and pennies, why? you paid! It's worth checking the data
- something has changed in the payment details/purposes, and you missed it...

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 payment of tax in writing - a payment slip with the bank’s mark on execution.
2. Send to the tax office application for clarification of payment. If necessary, you can submit an application for reconciliation of payments.

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.

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

Not all “mistakes” can be corrected easily: some inaccuracies will be corrected by the tax office itself, others - at your request or application, but “gross” errors, alas, will not be written off to you so easily - you will have to pay the tax using the correct details, and a penny, and only then return the erroneously credited funds.
Therefore, we don’t delay and call our tax office.
It’s even better to send a request from your individual taxpayer account.

Why is it better? I speak from my own experience: over the phone they told me yes, there is an overpayment, but here there is an underpayment, probably because... they gave a short lecture about the benefits of receiving an electronic key and sent me to write an application to clarify the payment. But according to the electronic appeal (I described the problem indicating the sent Request for payment of tax and pennies + scans of paid invoices were attached) - they called me back, told me what the error was, said that they would correct all the accruals and write back with an official (electronic) letter.

ERRORS and CLARIFICATIONS

If the error is name of the organization, taxpayer status, KBK, INN, KPP, the organization can clarify its payment if it writes a corresponding statement. Based on this document, inspectors will recalculate penalties.

Specify KBK possible if the incorrect and correct codes relate to the same tax. Otherwise, the organization will be forced to transfer the tax again using the correct code, and then ask the tax office for a refund. Tax penalties (pennies) in this case 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.

Specify OKTMO 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.

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

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

The obligation of the payer of a particular tax is considered fulfilled from the moment the tax is credited to the budget. At the same time, incorrectly completed payment documents, even if there are sufficient funds in the person’s current account, may cause failure to fulfill such obligations. We consider the question in what cases it is necessary and what a sample letter to clarify the purpose of payment should look like.

Errors in payment order

Article 45 of the Tax Code of the Russian Federation establishes 2 categories of errors in the payment order, the presence of which leads to the non-crediting of the amount to the budget system and the obligation to re-make the payment:

1. Invalid indication of the name of the receiving bank.
2. Error in Federal Treasury account number.

In these cases, a letter about an error in the purpose of payment will not relieve you of the need to make a repeated payment using the correct details. And the erroneous transfer will have to be returned in accordance with the procedure established by law.

Please note that penalties are always charged on the debt incurred, which are not subsequently reset to zero. Including when the dispute goes to trial.

As a rule, a letter to the Federal Tax Service to clarify the payment will help correct the error if the order for tax transfer incorrectly indicates the KBK, INN, taxpayer status, checkpoint, name of the organization, etc.

Based on the clarification of the Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7/19125, incorrect ones are not grounds for recognizing a tax obligation as unfulfilled:

• payer status.

To eliminate the inaccuracy, it is enough to provide a letter about changing the purpose of payment, the sample of which is not fixed by law.

Clarifying the BCC does not cause any particular problems if the correct and erroneous codes relate to the same tax. Otherwise, tax sanctions cannot be avoided. And most likely, the proof of the unfoundedness of the fines will turn into a dispute with the tax authorities.

Thus, if different tax codes are indicated, a letter about the incorrect purpose of payment in the payment order to the tax office will most likely not be enough.

If OKTMO is incorrectly indicated, if the tax goes to the local budget, the inaccuracy can be corrected by transferring penalties and tax using the correct details.

If payments are sent to the regional or federal budget, the legislator provides the opportunity to adjust OKTMO by preparing a clarifying letter about the purpose of the payment.

Form and features of writing a letter

If an error is made in the payment order for the payment of a fee, contribution or tax, the payer should not wait for the result of consideration of the issue by the tax authority or the treasury. After all, the inspectorate will be able to initiate a reconciliation of the amounts paid only on the basis of an application.

As a result, a clarifying letter about the purpose of payment using a sample that meets the requirements of business practice and contains the correct information will allow you to quickly resolve the misunderstanding and make clarification on the day of actual payment. The inspectorate has 10 days to resolve this issue.

There is no single application form. The legislator does not specify the form of the letter to the Federal Tax Service to clarify the payment. Payers develop the sample independently based on general document flow requirements.

Before submitting a request to the authorized body of the Federal Tax Service, the taxpayer must contact the bank to obtain appropriate proof of the payment (payments with the bank’s mark on execution).

The sample payment assignment letter must contain:

• information that allows you to clearly understand what exactly the error is;
• information about the applicant regarding payment clarification;
• the correct details to apply;
• an indication of a copy of the erroneously/allegedly erroneously executed payment invoice on which the tax was initially transferred.

Please note that it is advisable to also attach an application for reconciliation of payments to the sample letter about an erroneous assignment of payment prepared by the Federal Tax Service, if there are compelling reasons for this.

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/1/2145)) do not lead to the fact that the payer’s obligation to pay the tax/contribution is recognized as unfulfilled, and this error can be corrected 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.

Free legal advice:

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:

To the Head of the Federal Tax Service of Russia No. 14 for Moscow

125284, Moscow, 2nd Botkinsky Prospect, 8, building 1

Free legal advice:

125040, Moscow, Leningradsky Prospekt, 37

Contact person: chief accountant

Landysheva Elena Gennadievna

Application for clarification of payment due to an error

LLC "Mart" in connection with the discovery of an error in the payment order for the transfer of personal income tax dated March 10, 2017 No. 214 in the amount of rubles. on the basis of clause 7 of Art. 45 of the Tax Code of the Russian Federation requests clarification of the following details:

Free legal advice:

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.

A copy of the payment order dated March 10, 2017 No. 214 on 1 sheet is attached.

General Director ______Tulpanov__________ V.A. Tulips

Application for search / return / transfer of payment

STATEMENT

Free legal advice:

Please find the payments made by me, ___________________________________

□ to personal account No.

Client’s signature ____________________ “____”______________20___

Accepted the application, verified the identity of the owner, verified passport details

According to the Moscow Regional Police Department, in 2006, 972 minors were on the local and federal wanted list, of which 66 left.

Free legal advice:

INN of the payee) (account number of the payee) to the opera of the Moscow GTU Bank of Russia

Civil Code. According to the provisions of this article, in the third place, funds are written off to pay taxes and contributions.

Crediting is the Operator’s action to record funds provided by the Counterparty in favor of the Client in the form of an electronic balance.

When returning goods, you must fill out and attach to the goods being sent a Certificate of Return of Commodity and Materials (can be downloaded in the dealer section).

Type of payment: Payment of personal income tax in the form of a fixed advance payment for 1 month**

Free legal advice:

These are forms of decisions on offset and return of said amounts, messages about the adoption of these decisions, applications for return (offset)

Application for the return of an overpaid (collected) amount of state duty in cases considered in courts, as well as in settlements.

12.1 1.12 Two special statements for companies in the new Moscow

Many regional companies, which were transferred to new Moscow on July 1, 2012, mistakenly paid taxes to their previous inspections, although they were already registered with the Federal Tax Service No. 51. Companies cannot return these amounts from the old inspection, since they have already been withdrawn from accounting, therefore, to search for taxes, you need to submit a special application to Inspectorate No. 51.

As we found out, Inspectorate No. 51 proposes this procedure. For erroneously paid taxes, you must submit a request for payment to the Federal Tax Service. The application is written in free form addressed to the head of inspection No. 51 (see sample 1). Copies of invoices and bank statements must be attached to the letter.

Free legal advice:

Sample 1. Application to the 51st Inspectorate for the refund of erroneous taxes

In the application, you must also write the tax, in the personal account card for which you need to enter the erroneously transferred amounts. If this is not done, then inspectors may credit the payment against arrears on other taxes, if the company has any.

Since 2013, companies that have branches in the new Moscow have the right to pay income tax through the head office or any other office in the capital. To do this, before December 31, 2012, two notifications about the transition to a centralized procedure for calculating income tax must be sent to the inspectorate at the place of registration of all offices (clause 2 of Article 288 of the Tax Code of the Russian Federation).

The notification forms are given in the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986. Notification No. 1 of the company is sent to the inspectorate at the place of registration of the responsible separate division (see sample 2). It must list offices located in Moscow that will not pay tax. The responsible department is written into the table first, followed by the others. In addition, point 1 should be marked with a “V” - making a decision to pay tax through the responsible unit. Tax officials recommend sending a copy of notice No. 1 to the Federal Tax Service where the head office is registered. Notifications No. 2 must be sent to those tax authorities in which separate divisions are registered, through which the company will not pay tax.

Sample 2. Application for a new procedure for calculating income tax

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Tax officials explained that it is unacceptable to make entries about the unreliability of information contained in the Unified State Register of Legal Entities in relation to legal entities that are subject to a special state registration procedure. Including in relation to non-profit organizations that are subject to this procedure (letter of the Federal Tax Service of Russia dated December 28, 2017 No. GD-4-14/26803@).

The Federal Tax Service has allowed an increase in the number of countries with which Russia will exchange information about bank accounts starting from 2018.

Financiers explained that if inter-budgetary distribution of amounts of property tax of organizations in a constituent entity of the Federation is not provided for and the taxpayer’s obligation to pay this tax in relation to an object of real estate to the appropriate account of the Federal Treasury is fulfilled on time at the location of the organization, then the excessively accrued amounts Tax penalties at the location of the real estate property are subject to recalculation.

Free legal advice:

Deputies of the regional council reduced the tax rate for several categories of businesses that use a simplified system with the object of taxation “income”, from six to three percent. In particular, for enterprises working in the field of computer technology.

Tax consulting. Search for payment.

Payment order

When transferring taxes and insurance premiums, payment slips must indicate the fifth priority, not the third. Letter of the Ministry of Finance of Russia dated January 20, 2014 No./1603.

The order of payments is determined on the basis of Article 855 of the Civil Code of the Russian Federation.

Specialists from the Russian Ministry of Finance noted that an error in the order is not a reason for a bank to refuse to accept a payment.

Free legal advice:

Tax consultation: Topic: Errors in payment orders. Payment clarification.

If you notice typos when executing a payment order and the bank is still processing your payment, then just send a letter (via Internet Banking) or bring it in person (on request) to the operations department with a request to clarify the details, and your issue will be resolved.

In what cases has the payment already been executed, and what needs to be done to clarify the payment?

Errors in tax payments

Within ten days, the inspectorate at the place of registration or business activity or the fund will make a decision to clarify the payment. (letter of the Ministry of Finance of Russia dated July 31, 2008 No./1-324) according to the following details: Payer status, INN, KPP of the recipient, KBK when paying tax, OKATO, basis for payment, tax period, type of payment - In cases where the matter concerns local taxes.

If typos were made when transferring the insurance premium, you must submit an application in the form specified in the letter dated April 6, 2011 No. TM-30-25/3445.

For personal income tax or UTII, you must pay the tax again using the correct details and submit a refund application to the inspectorate at the place of registration or business activity, attaching a copy of the payment order with an error.

The account or name of the payee's bank was incorrectly indicated

If there is an error in specifying the current account of the Federal Treasury and the recipient's bank. You must pay the tax again.

Free legal advice:

And the money transferred with an error should be returned by writing an application to the tax office at the place of registration or business activity or to the fund branch, attaching to the application a copy of the order with an error with a bank mark.

They set the KBK of another tax, fee, penalty, fine

Submit an application to the inspectorate at the place of registration or business activity with a request to clarify the erroneous BCC. (letter of the Ministry of Finance of Russia dated March 29, 2012 No./31.)

Search for payment in settlements with counterparties

Let's say you accidentally sent a payment by making a typo in the recipient's checking account. Thus, your money went to an unknown company without any reason.

You have written a letter requesting a refund of an erroneous payment. But the recipient company is in no hurry to return the money. It is necessary to issue a letter to the counterparty for a refund of money to his address specified in the Unified State Register of Legal Entities, or the Unified State Register of Individual Entrepreneurs (indicating the basis under paragraph 1 of Article 1102 of the Civil Code of the Russian Federation and subsequently file a claim in court.).

Formulating the purpose of payment

You should write a letter about the error to the recipient. And ask him to consider the other payment purpose as correct. Having received a confirmation of receipt of the letter from the counterparty, attach it to the erroneous payment.

Free legal advice:

If you are in a special regime and you receive a payment with allocated VAT, you need to transfer the tax to the budget. To correct the error, send a clarifying letter to the bank.

If you need to change the purpose of the payment. For example, you made an advance payment to the supplier for the goods, but indicated that this transfer was under a loan agreement. It is necessary to notify the banks of the recipient and sender of the means of payment (resolutions of the Federal Antimonopoly Service of the Moscow District dated May 5, 2010 No. KA-A40/, FAS Volgo-Vyatka District dated August 27, 2010 No. A/2009).

Information on the procedure for specifying a unique accrual identifier (UIN) in orders for the transfer of funds for payment of payments administered by tax authorities is posted on the website of the Federal Tax Service www.nalog.ru in the section Taxation in the Russian Federation / Submission of tax and accounting reports / Details for filling out reports and settlement documents / Procedure for specifying a unique accrual identifier (UIN).”

Changing the payment recipient details

The recipient's bank will keep the money as part of the undisclosed amounts. Over the next five working days, bank employees will verify the correctness of the details. In this way, the bank prevents money from being mistakenly transferred to the account of a third-party company.

To help send money to the desired recipient's account, write a letter to your bank to clarify the details. It will forward your message to the recipient's bank. You don't have to do this.

Free legal advice:

But then on the sixth working day the erroneous payment will be returned to you. You will need to take into account past mistakes and issue a new payment order.

The procedure for clarifying the type and affiliation of a payment to the Pension Fund of Russia

Notify an RKO Bank employee

Submit a letter: (To be completed on the organization’s letterhead)

Free legal advice:

From (Name of organization, Taxpayer Identification Number, Address)

LETTER regarding payment clarification

We ask you to clarify the payment made under the payment order No. for the amount in figures (in words), due to the incorrectly specified details of the Payee,

Free legal advice:

LETTER to search for payment

We ask you to search for the payment made under the payment order No. for the amount in figures (in words), due to the non-receipt of funds by the Payee: Details of the Payee,

We specify the correct details of the payment recipient:

Free legal advice:

INN *** KPP *** Recipient (Name)

Recipient's bank *** Current account *** Correspondent/account *** BIC ***

We ask you to issue the appropriate confirmation document.

Enclosure: Copy of payment order.

With tax authorities

To the Head of the MI of the Federal Tax Service of Russia No. 17 for St. Petersburg

Free legal advice:

Ms. Dementieva T.E.

Petrova Alexandra Yurievna

On clarifying the details of the payment recipient and returning the overpaid tax amount

July 03, 2013 Individual entrepreneur Petrova Alexandra Yuryevna INN *** to the details of MIFTS No. 17 erroneously paid to the federal budget the Unified tax on imputed income for certain types of activities KBK in the amount of 33024=00 (Thirty-three thousand twenty-four rubles) (copy of payment order No. 223 dated 07/03/2013 attached).

In payment order No. 223 dated 07/03/2013, as a result, the details of the payee of the UFKMF for St. Petersburg MIFTS of Russia No. 17 are incorrectly indicated

Free legal advice:

INN6 checkpoint R/accountBIK

This amount of tax had to be paid at the place of my business activity to the details of the Interdistrict Inspectorate of the Federal Tax Service No. 25 for St. Petersburg.

Current account in GRKTSGU BANK OF RUSSIA FOR ST. PETERSBURG BIC

Based on the provisions of the current legislation and compliance with the requirements, if it is impossible to confirm the Payee under payment order No. 223 dated 07/03/2013. To the MIFTS of Russia No. 25 for St. Petersburg, on the basis of Article 78 of the Tax Code of the Russian Federation, I ask you to return to me the overpaid tax to the following details:

Individual entrepreneur Petrova Alexandra Yurievna

current account *** in Branch *** in St. Petersburg, correspondent/account ***, BIC ***.

Individual entrepreneur Petrova A.Yu.

To the Bank of St. Petersburg

From an individual entrepreneur

About clarifying the details of the payment recipient

On July 03, 2013, I, as an Individual Entrepreneur (full name) INN *** in the payment order No. 223 dated 07/03/2013 in the amount of 33024=00 (Thirty-three thousand twenty-four rubles) incorrectly indicated the details of the payee UFKMF in St. Petersburg MIFTS Russia No. 17 INN6 checkpoint R/accountBIK

I ask you to clarify the details of the recipient of the payment in the Federal Treasury Department for St. Petersburg GRKTs GU BANK OF RUSSIA for ST. PETERSBURG in the amount of funds 33024=00 (Thirty-three thousand twenty-four rubles 00 kopecks) in favor of the Federal Financial Institution MF for St. Petersburg MIFTS Russia No. 25.

Details of the payee under payment order No. 223 dated 07/03/2013.

UFK for St. Petersburg (MIFNS of Russia No. 25 for St. Petersburg)

Current account in GRKTs GU BANK OF RUSSIA FOR ST. PETERSBURG BIC

Individual entrepreneur (full name)

Tax refund application:

To the Head of MI of the Federal Tax Service of Russia No. 25 for St. Petersburg

To the Taxpayer Relations Department

From an individual entrepreneur

Application for a refund of overpaid taxes, penalties, and fines

Taxpayer INN *** Individual entrepreneur (full name) in 2013, using the details of the Federal Tax Service for St. Petersburg (Interdistrict Inspectorate of the Federal Tax Service of Russia No. 25 for St. Petersburg), mistakenly paid to the federal budget

Personal income tax. from income, the source of which is tax, except for income, in accordance with Articles 227, 227 and 228 of the Tax Code of the Russian Federation KBK in the amount of 52517=00 (Fifty-two thousand five hundred seventeen rubles).

Copies of receipts No. dated 10/21/2013 for the amount, No. dated 12/10/2013 for the amount, No. 0 dated 11/06/2013. for the amount, No. dated 10/07/2013 for the amount are attached.

Information on the income of individuals for 2013 (Minutes No. 2891 dated February 17, 2014) from the amounts of income, the amount of calculated, withheld and transferred tax was submitted in full. (a copy of the Protocol is attached)

In tax payment receipts No. dated 10/21/2013 for the amount, No. dated 12/10/2013 for the amount, No. 0 dated 11/06/2013. for the amount, No. dated 10/07/2013 for the amount, as a result, the BCC of the payment is indicated incorrectly: BCC (personal income tax) is indicated, instead of BCC (UTII - single tax on imputed income).

This amount of tax had to be paid at the place of my business activity to the details of the Interdistrict Inspectorate of the Federal Tax Service No. 25 for St. Petersburg for payment to the budget of the single tax on imputed income, KBK.

I ask you, based on the provisions of the current legislation and compliance with the requirements, on the basis of Article 78 of the Tax Code of the Russian Federation, to return to me the overpaid tax in the amount of 52517=00 (Fifty-two thousand five hundred seventeen rubles).

to the following details:

current account *** in Branch *** in St. Petersburg, correspondent/account ***, BIC ***.

Payments and methods of accepting them.

Here you can download

Here is an example of filling out an application to search for a payment through Sberbank.

The quality of the scanned sample leaves much to be desired, but here you can understand what you will need when filling out the application: full name, address, passport details, a copy of payment documents (checks, PD4), your card account or deposit (in the event that there will be a refund) , correct details of the recipient's organization. An adequate form in MS Word format can be downloaded from the link above.

Expert judgments

This is exactly the form they gave me to fill out at the bank. They told me to come back in 2 weeks 🙁

Thanks for the form. It really helped, it came out quickly. At home I filled out an application for a refund from the payment. I went to the bank and simply handed over the completed application. Two weeks later the money was returned to my card.

Thanks for the statement. Payers themselves carefully look at the payment details. Very good there are many trainee operator operators who do not care about the number of the corresponding bank account (i.e. the bank itself) or the name of the recipient.

when replenishing through the Qiwi wallet terminal, namely, the comment that I entered was not indicated in the payment, but I definitely needed it)

Application form for clarification of payment to the tax office

When issuing a payment order for a transfer to the budget, the taxpayer is faced with the need to fill out quite a lot of details. Their combination allows controllers to determine what kind of payment is being made, for what period, and what tax status is the payer who pays this or that amount. All these points significantly distinguish budget payments from ordinary transfers, for example, to a counterparty. They also complicate the process of filling out bills or receipts. Errors made in receipts for budget payments usually lead to the need to take additional actions in order for controllers to “see” the completed transfer: a company or individual entrepreneur who made an inaccuracy must submit an application form filled out with the correct details to clarify the payment to the tax office.

Errors to be specified and not to be specified

But first, let's figure out which errors when filling out a payment order can, in principle, be clarified, and which of them are fatal.

Thus, any payment is made using bank details - a current account number in a specific bank with its own BIC and correspondent account, as well as with reference to the name of a specific recipient. In the situation with budget payments, the recipient is considered to be the Federal Treasury, through which certain amounts are transferred to a specific Federal Tax Service. The issue of filling out these details should be treated extremely carefully, since inaccuracies in them will lead to the fact that tax amounts simply will not reach the budget. It will not be possible to clarify errors of this type; the amounts of taxes will be considered unpaid, therefore, the taxpayer will have a debt, which will at least lead to the accrual of penalties.

Errors of another kind are associated, relatively speaking, with payment information details. For example, the budget classification code indicated in field 104 of the payment slip determines what tax is paid. Field 107 indicates the period for which the payment is made, field 101 contains the payer status. Inaccuracies in one of these fields are not fatal. When they are completed, the taxpayer has the opportunity to submit an application to the tax office to clarify the payment. The sample must contain in the header the data of the Federal Tax Service to which the application is submitted, as well as the name and details of the taxpayer himself. Next, the essence of the error is stated in free form, and correct data is provided to replace the incorrect ones. A copy of the original payment order is attached to the letter itself. There is no legally approved application form for clarification of payment to the tax office.

Example of a letter to the tax office about payment clarification

To the Head of the Federal Tax Service of Russia for Moscow No. 29

Legal address: Moscow, Michurinsky Prospekt, 8

On clarifying the details of a payment order for tax payment according to the simplified tax system

In connection with a discovered error in payment order No. 78 dated July 20, 2017 for the transfer of an advance payment according to the simplified tax system for the first half of 2017 and in accordance with clauses 7, 8 of Art. 45 of the Tax Code of the Russian Federation, Romashka LLC requests a decision to clarify the payment. In this payment order for the amount of (Twenty-three thousand) rubles, in field 107 the incorrect value of the tax period indicator was indicated - KV.01.2017. Instead of this incorrect value, KV.02.2017 should be indicated.

It must be said that the law requires submitting a letter to the tax office to clarify the payment according to the sample given above, if even the smallest inaccuracies are committed. However, very often the tax authorities themselves do not pay attention to the incorrect filling in of some fields of the payment slip. If we consider the above example with the simplified tax system and its payment periods - once a quarter, then you need to understand that the tax is calculated on an accrual basis, so that a payment allocated to another period within the year will one way or another be counted in this particular year.

Things are somewhat more complicated with the BCC, which determines what tax was paid. If you make a mistake in this detail, then the debt on current obligations to the budget will not be considered fulfilled until the taxpayer himself discovers the error and clarifies the incorrect information in the payment order. The amount paid will be listed as an overpayment for another tax, the BCC for which was erroneously indicated in the payment slip. That is, this is exactly the case when a letter to the tax office about clarification of payment must be sent.

After submitting your application

After the submitted application has been reviewed, tax inspectors make a decision to clarify the payment, taking into account the corrected details. The inspectorate must inform the taxpayer about this decision within 5 days from the date of its adoption.

In some cases, however, controllers may insist on additional reconciliation of payments. This right is given to them by paragraph 7 of Article 45 of the Tax Code. If, by the time the application is submitted, sanctions have already been imposed on the company or individual entrepreneur due to conditional non-payment of tax, then after the payment details have been clarified, they will be canceled.

How to submit an application for clarification of the BCC to the tax office in 2019? When paying taxes and contributions, an error with the KBK in payments will lead to a delay in payment, and, consequently, to a penalty. Read how to write a letter to the tax office about clarification of the KBK, see a sample application for 2019.

How can you clarify the KBK to the tax office in 2019?

If the KBK is incorrectly written in the payment slips - this is field 104, the company must write a letter to the tax office to clarify the KBK, you will find a sample letter below. This opportunity for organizations was confirmed by the Ministry of Finance itself in a letter dated January 19, 2017 No. 03-02-07/1/2145.

To write an application to the Federal Tax Service to clarify the BCC, you need to know the following. From December 1, 2018, new rules for clarifying errors in payments, including errors in the KBK, are in effect. These rules were approved by the Federal Tax Service of the Russian Federation by order No. ММВ-7-22/579@ dated July 25, 2017. It is better to be guided by them without waiting for the month of December.

Note! Officials changed some of the codes in the payment slips, how and when to use them in the article “And the recommendations of the Federal Tax Service and the Pension Fund of the Russian Federation, what to do if you still find an error in the payment payment for contributions, in the article

Let's see how, guided by the rules, the process of correcting the BCC in payments is carried out.

• If you incorrectly indicate the BCC in a payment order, you do not need to make a repeat payment of taxes or contributions;
• A company or individual entrepreneur writes an application to clarify the BCC to the tax office at its location.
• The territorial body of the Federal Tax Service decides on the clarification of the tax payment on the day of its actual payment.

• Federal Tax Service inspectors make a decision on clarification within 10 working days from the date of receipt of the application from the organization. The tax authorities notify the company of the decision made within five days after approval of their decision.

To put it simply, the error correction process in 2019 is as follows:

Having traced the mechanism for clarifying the BCC at the tax office, we proceed to writing a letter to the Federal Tax Service.

How to draw up an application for clarification of the KBK to the tax office: sample 2019

It is not difficult to draw up an application to the Federal Tax Service to clarify the BCC if you follow a certain procedure (see sample application 2019 below).

1. You need to write two copies of the application. One remains at the tax office. And in another, tax authorities, after accepting the application, must make a note. A copy with a mark from the Federal Tax Service remains with you.
2. There is no unified application form; it is drawn up in free form, but you must remember to enter the necessary data there (see table).
3. The application can be completed both on paper and using electronic devices.
4. If, in addition to the KBK, you made some other mistakes in the same payment order, for example, you wrote the TIN or KPP incorrectly (with the exception of the name of the recipient’s bank and current account), include them in the same statement.

Indicating several errors in one payment at the same time in one application is allowed.

1. You cannot combine payments in one clarification letter. That is, if you made mistakes in the KBK in several payments at once, even for the same date, then a separate letter is written to the Federal Tax Service for each document.
2. The signature of the manager or other person who has the right to draw up such documents must be made in pen. The only exceptions are companies that have issued an electronic signature according to the established standard.

Let's now look at what must be included in the application.

Sample application for clarification of the KBK to the tax office 2019

How to prepare a copy of a payment order for an application for clarification of the BCC in 2019

To the application for clarification of the KBK to the tax office in 2018, a sample of which can be downloaded and viewed above, you must attach a copy of the payment slip where the details were incorrectly indicated. This is done as follows:

• A copy of the payment slip is made.
• It is marked “True”.
• The mark is certified by the signature of the head of the company, or another authorized person, for example, the chief accountant.
• The copy is stamped, unless the company has officially refused the stamp.

It is unnecessary to have a copy certified by a notary office. A copy is sent along with the application to the territorial body of the Federal Tax Service of the Russian Federation.

Important! If your copy is on several sheets, then in the application for clarification of the KBK, be sure to write down that the attached copy contains so many sheets.

How can I send an application for clarification of the BCC to the tax office?

A company or individual entrepreneur can send an application for clarification of the BCC to the tax office in any way convenient for them. The most reliable of all existing ones is to bring the document yourself, or through an authorized person. If the latter has a power of attorney, certified, as required, by a notary office.

In addition to the above, a letter to the Federal Tax Service can be easily sent electronically through the websites of government agencies. But this method is only suitable for those companies that have an officially issued electronic signature.

Another familiar and common method of sending is mail.

Whatever method you choose, the rules for writing and submitting an application to clarify the BCC in 2019 to the tax office are the same for everyone.

Actions of the tax authorities upon receipt of an application for clarification of the BCC in 2018

If an organization made a mistake in the KBK in the payment order, but transferred the money on time, then the tax office will most likely still charge it a penalty for the KBK where the payment did not arrive. But this fact should not confuse you, and you do not need to pay penalties.

Your action is rather to write a letter to clarify the KBK to the Federal Tax Service. After receiving the document, it may turn out that the inspection will order a reconciliation of payments. However, this is not always the case.

In any case, the tax authorities will review your application within ten days, and if no discrepancies are found, they will make appropriate changes to the budget settlement card. Penalties will be canceled in this case.