We have a separate division, the personal income tax for whose employees we pay at the location of the division to the tax office of another district of the city, different from the district of the main organization. They mistakenly paid personal income tax to the wrong tax office, although in general throughout the organization the tax was paid on time and in full. After some time, we discovered the error and paid additional tax to the correct tax office. Question: Do we need to calculate penalties for late payment of taxes?
In your case, when the details of the payee are incorrectly indicated in the payment order, the tax is considered unpaid. That is, you need to pay the personal income tax again to the correct inspectorate (which you did), and you can return the erroneously paid tax amount (transferred to the wrong tax office). Moreover, since the correct personal income tax payment was made by you later than the established deadlines (later than the date of personal income tax withholding), then for the period of delay it is necessary to accrue and pay penalties.
Rationale
What to do if there is an error in a tax payment order
When filling out the details of payment orders for the transfer of taxes, errors are possible. Some can be clarified, corrected, and then you won’t have to remit the tax again. And there are errors that cannot be clarified. Read more about this below.
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.
2. From the articleWhat mistakes are made in payment orders for the payment of taxes and contributions and how to correct them
When will the tax have to be repaid?
The tax is not considered paid if in the payment order the taxpayer incorrectly indicated the Federal Treasury account number and the name of the recipient's bank (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). In this case, the taxpayer will have to pay the tax again (letters from the Federal Tax Service of Russia dated 09/06/13 No. ZN-3-1/3228 and dated 09/12/11 No. ZN-4-1/14772@). By indicating in the payment order the correct details of the payee (UFK account number, Federal Tax Service of Russia) and the correct name of the bank in which the UFK account is opened. In this case, inspectors can charge penalties (Article 75 of the Tax Code of the Russian Federation) and hold them accountable for non-payment of tax (Article and Tax Code of the Russian Federation).
Since the money did go to the budget, some courts come to the conclusion that the tax payment is considered paid. An error in the UFK account number does not mean that the tax has not been paid (Resolution of the Federal Antimonopoly Service of the Moscow District dated April 3, 2012 No. A40-42830/11-99-19).
Sometimes the tax may not go to the budget due to the fault of the bank. For example, if a credit institution made an error when generating payment order details (name and account number of the payee). In this case, the company has the right to file a claim with the judicial authorities for compensation by the bank for the damage caused (paragraph 9 of article 12 and article 15 of the Civil Code of the Russian Federation). Since the obligation to pay tax is recognized as unfulfilled.
The inspectorate may charge penalties (letter of the Federal Tax Service of Russia dated September 2, 2013 No. ZN-2-1/595@). After all, the tax authority recalculates penalties if the obligation to pay taxes (fees) is fulfilled. Clause 7 of Article 45 of the Tax Code of the Russian Federation does not contain provisions allowing inspectors to clarify the details of the Federal Treasury account and at the same time recalculate penalties.
3. From the articleTax authorities will stop charging penalties for personal income tax
The main change: the Federal Tax Service decided that penalties for personal income tax are charged only if the company withheld but did not remit the tax. Penalties cannot be charged on unwithheld tax.
The company mistakenly did not withhold personal income tax from the employee. Or held it, but not completely. For the first time, the Federal Tax Service of Russia came to the conclusion that in this case the company would only be liable for a fine.
The logic is this. It is possible to recover unpaid tax from a tax agent only when it is actually withheld (Clause 1, Article 46 of the Tax Code of the Russian Federation). Until this moment, the budget debtor is not the tax agent, but the taxpayer, that is, the employee (Clause 2 of Article 45 of the Tax Code of the Russian Federation). Moreover, the code directly prohibits the payment of personal income tax at the expense of the company’s funds (clause 9 of article 226 of the Tax Code of the Russian Federation). Penalties are accrued when the tax agent does not transfer the withheld tax to the budget. If the tax was not withheld, the organization does not have to remit it.
Previously, in such a situation, tax authorities assessed penalties. And even the judges supported them. Back in Resolution No. 16058/05 of May 16, 2006, the Presidium of the Supreme Arbitration Court of the Russian Federation concluded that penalties should be collected from tax agents. Similar conclusions are found in the resolutions of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 and the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 12, 2010 No. 12000/09. Despite this, local inspectors will adhere to the position that was just voiced by the Federal Tax Service.
The situation is different if the tax was withheld but not paid. Then there’s no getting away from the penalties (see cheat sheet).
According to the legal position of the Supreme Arbitration Court of the Russian Federation (hereinafter referred to as the SAC RF), set out in the Resolution of the Presidium of the SAC RF dated July 23, 2013 No. 784/13 in case No. A06-9384/2011, a tax agent is recognized as having fulfilled its obligations to the budget system of the Russian Federation in the event calculation, withholding and transfer of tax to the appropriate account of the Federal Treasury.
Also, the Presidium of the Supreme Arbitration Court of the Russian Federation came to the conclusion that incorrect indication of the OKATO code in payment documents does not lead to the formation of arrears and cannot be considered as a basis for accrual of penalties, since the tax was transferred to the budget system of the Russian Federation by the tax agent within the prescribed period.
In addition, by virtue of the provisions of paragraph 4 of Article 24, subparagraph 1 of paragraph 3 of Article 44, subparagraph 1 of paragraph 3 of Article 45 of the Code, the duty of the tax agent to transfer the tax is considered fulfilled from the moment the order is presented to the bank for the transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury funds from a bank account if there is a sufficient cash balance on it on the day of payment.
Paragraph 4 of Article 45 of the Code lists cases when the obligation to pay tax is not recognized as fulfilled. Among them, incorrect indication of the details of a separate division of an organization is not provided as one of the grounds for recognizing the obligation to pay tax to the budget system of the Russian Federation as not fulfilled.
Also, a similar position is reflected in the ruling of the Supreme Court of the Russian Federation dated March 10, 2015 No. 305-15KG-157 in case No. A40-19592/14.
Taking into account the above, incorrect indication of the details of a separate division of the organization will not be a basis for recognizing the obligation to pay tax to the budget system of the Russian Federation as not fulfilled.
At the same time, it should be taken into account that violation of the procedure for transferring taxes established by law (transferring tax amounts to another local budget) cannot compensate for the losses of another local budget.
In addition, this violation of the tax transfer procedure leads to difficulties in identifying payments by the tax authority, as well as difficulties for the tax agent himself in clarifying the grounds, type and identity of the payment.
In order to complete the formation of local budgets, avoid difficulties when clarifying the payment, correctly identify the tax agent and assign the payment, including in the information resources of the tax authorities, the tax agent should transfer the personal income tax in the manner established by paragraph 7 of Article 226 of the Code.
Letter of the Federal Tax Service of Russia dated 08/09/2017 · No. ГД-4-11/15676
As Theodore Roosevelt, the 26th President of the United States and Nobel Prize laureate, said, “Only those who do nothing never make mistakes. Don’t be afraid to make mistakes - don’t be afraid to repeat mistakes.” Isn't that a great motto for any accountant? Therefore, if you made a mistake in the payment order (abbreviated as p/p) to pay tax, do not rush to get upset! We will tell you which mistakes can be corrected without consequences, including without penalties, and in case of which mistakes the tax will have to be paid again using the correct details and even with penalties.
Please note: tax authorities may refuse to clarify your payment if the payment order indicates an incorrect BCC and, as a result of this error, the amount paid ended up in another budget (for example, the VAT amount was paid under the BCC of land tax). However, such actions by tax officials are unlawful, since clause 7 of Art. 45 of the Tax Code of the Russian Federation provides for the possibility of clarifying the payment in any case if the money entered the budget system of the Russian Federation to the appropriate account. And the budget system, as is known, is the totality of the federal, regional and local budgets in Art. 6 of the Budget Code of the Russian Federation; Resolutions of the Federal Antimonopoly Service of the North-West District dated July 27, 2010 No. A56-41798/2009, dated December 10, 2009 No. A56-52017/2008; FAS ZSO dated 08.10.2009 No. A45-8082/2009; FAS DVO dated March 30, 2009 No. F03-1121/2009.
If a non-critical mistake is made when listing penalties or fines, then it can also be clarified. Tax agents can also clarify payments under clause 8 of Art. 45 of the Tax Code of the Russian Federation.
Example. “Map” of critical and non-critical errors in the tax payment
/ condition / In March 2011, the organization filled out a payment order to pay 1/3 of the VAT amount reflected in the VAT return for the fourth quarter of 2010.
/ solution / For clarity, critical tax payment errors will be highlighted in red, and non-critical errors that can be clarified will be highlighted in blue.
Anonymous said: 08/22/2016 15:13
Paying personal income tax to the wrong IRS
Sherochka said: 08/22/2016 16:07
Mihalich said: 08/22/2016 16:52
alexstrel said: 08/22/2016 05:15 pm
Nikost said: 08/22/2016 17:31
alexstrel said: 08/22/2016 17:53
Beautiful words.
Imagine that personal income tax was withheld, but not paid, there was enough money for wages, but no personal income tax, the company has no money, activities stopped. The tax office wants personal income tax to be paid. This is only possible if you deposit borrowed funds. Do you think this will be right?
Our client had a case where the director paid personal income tax as a physicist to the tax office and the tax office counted this as personal income tax on the income of employees. If they need money, then it doesn’t matter to them where it comes from.
They spread this demagoguery about the impossibility of paying personal income tax from their own funds in order to fine people. And when they need personal income tax, they don’t care where the money comes from or at whose expense, as long as they pay.
the tax went to the wrong tax office
Anonymous said: 10/17/2013 22:21
Anonymous said: 10/18/2013 09:04
Anonymous said: 10/18/2013 09:46
Olga_68 said: 10/18/2013 10:11
Anonymous said: 10/18/2013 10:12
Olga_68 said: 10/18/2013 10:15
Anonymous said: 10/18/2013 10:47
Anonymous said: 10/25/2013 09:46
Same situation
The only question remains: is it worth writing a letter about the return of funds and then transferring them to your tax office?
Or if the money went through the correct KBK, in the same region, then it is enough to fill out an application specifying the details with a request to take the payment to your Federal Tax Service?
And also, what should you do if the tax was transferred four times (i.e. for 2012, for the first quarter, for half a year and for 9 months) to someone other than your tax office?
List the numbers of payment orders with dates and amounts and enter it all in one application? Or how?
No, you paid to the budget, when your money arrives at the correct tax office, you will recalculate penalties (if you paid them on time, there will be no arrears at all) and there will be no arrears, and if you return them, then you will pay late and there will be penalties accordingly.
Anonymous said: 10/25/2013 10:30
Anonymous said: 10/25/2013 10:32
And one more question, does anyone have an example of a statement regarding clarification under the Declaration of the simplified tax system? What should I write in it?
Anonymous said: 10/25/2013 10:49
Anonymous said: 10/25/2013 11:15
Please look at the texts of the letters prepared for the “correct” and “wrong” tax authorities. Maybe something should be changed? And how can you ask more gently for the fine to be cancelled?
COVERING LETTER
to the tax return for tax paid in connection with the application of the simplified taxation system
We inform you that on March 28, 2013, a limited liability company erroneously filed a tax return for the tax paid in connection with the application of the simplified taxation system for 2012 to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. for Moscow.
Due to the fact that the tax return for the tax paid in connection with the application of the simplified taxation system for 2012. was submitted without violating the established deadlines, the declared amount of tax was promptly transferred to the account of the Federal Treasury Department for Moscow, guided by Part 3 of Art. 80 of the Tax Code of the Russian Federation, we ask you:
accept the Tax Return on the tax paid in connection with the application of the simplified taxation system for 2012;
cancel the collection of a fine for the taxpayer’s failure to submit a tax return to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees.
For the wrong one:
We inform you that on March 28, 2013, a limited liability company erroneously filed a tax return for the tax paid in connection with the application of the simplified taxation system for 2012 to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. for the city of Moscow.
According to the Certificate of registration of a Russian organization with the tax authority at its location, the LLC is registered with the Federal Tax Service No. 10 in Moscow.
Alenka. said: 08/23/2017 22:47
Transfer to another Federal Tax Service, problems with payments OKTMO
Lenka said: 08/23/2017 22:57
Alenka. said: 08/23/2017 23:02
The fact is that I sent the calculation of 6 personal income taxes by e-mail, but received a refusal: apparently because of OKTMO
-The declaration (calculation) contains errors and is not accepted for processing |
— Registration of an updated document without the primary one.
Did you personally rent to them?
Lenka said: 08/23/2017 23:08
Alenka. said: 08/23/2017 23:20
Lenka said: 08/23/2017 23:29
Alenka. said: 08/23/2017 23:31
Alenka. said: 08/23/2017 23:32
Lenka said: 08/23/2017 23:42
Fraxine said: 08/23/2017 23:53
We switched to another tax office in December 2016 - I was tormented with 6-personal income tax: the report had to be corrected twice (though, the second time at the request of the inspector, so that “everything was correct” for them, maybe by law it was necessary to send them to re-register it ourselves, but sometimes I I make concessions to them for small “services” such as getting documents without a queue or faster, etc.) - I submitted them for 12 months of 2016 to another (our) tax office, OKTMO for October-December I put a new one. But I didn’t receive refusals, but demands for clarification. In general, I don’t remember any particular REFUSAL to accept tax reporting; they accept it, but send a warning. Only for UTII-4 there was some kind of refusal.
In general, submitting 6-NDFL was nonsense compared to transferring personal income tax payments, because of which our tax office happily counted fines and penalties in accordance with the submitted 6-NDFL.
True, then everything settled down.
There were no problems with the simplified tax system; several OKTMOs can be installed there.
I drank PF blood because of SZV-M and the annual calculation.
In general, I believe that the transfer of payments from tax authorities to tax authorities is an internal matter for the inspectorates; let them sort it out themselves. If you need to resolve the situation quickly, then you can talk to the “necessary” inspector - maybe bring them copies of payment slips - let them look for them (I know for sure that the tax office can look at payments not only for its “site”, but also for other tax authorities: they paid as - once the UTII did not come to us, but to the regional inspectorate, so the inspector talked on the phone, looked at something somewhere and said that yes, she sees the payment in that inspection and we need to write an application for clarification).
But in your case there is NO NEED to clarify the payment. They are properly paid.
Paid tax to another tax office
If you really need to, you can call, try to call all available telephone numbers and ask for the telephone number of the department you need, or still try to call the telephone number specified in the requirement, there is always a telephone number of the contractor.
By the way, I had time for this and therefore I did not pay additional tax upon request, I had a long deadline to fulfill the requirement, and since I was bothering the tax office so that they would quickly transfer the payments, I met the deadline and therefore paid I didn't.
In the end, after reconciling the calculations with the budget, I saw that I had no arrears.
In general, depending on what kind of tax you put in the wrong place, it may be possible to settle it in other ways.
“The stronger the beast, the calmer it is. “or this: the calmer the animal, the stronger it is.
Tax payment deadline: payments were sent to another Federal Tax Service by mistake
I will offer material from Consultant+
Quote:
Question: The taxpayer, in the payment order for the payment of tax amounts, made an error in indicating the TIN of the payment recipient. As a result of an audit carried out by the tax authority, additional tax was assessed in the amount transferred by a payment order with an erroneously indicated TIN of the payment recipient. Are the actions of the tax authority legal?
Answer: By virtue of paragraphs. 1 clause 3 art. 45 of the Tax Code of the Russian Federation, the obligation to pay tax is considered fulfilled by the taxpayer from the moment of presentation to the bank of an order to transfer funds from the taxpayer’s bank account to the budget system of the Russian Federation to the appropriate account of the Federal Treasury if there is a sufficient cash balance on it on the day of payment.
At the same time, paragraph 4 of Art. 45 of the Tax Code of the Russian Federation provides an exhaustive list of grounds when the obligation to pay tax is not recognized as fulfilled.
Thus, the Tax Code of the Russian Federation has established a basis that indicates the taxpayer’s failure to fulfill the obligation to pay tax, associated with the taxpayer’s incorrect indication of details in the payment order. In accordance with paragraphs. 4 p. 4 art. 45 of the Tax Code of the Russian Federation, the obligation to pay tax is not recognized as fulfilled if the taxpayer incorrectly indicated in the order to transfer the tax amount the account number of the Federal Treasury and the name of the recipient's bank, which resulted in the non-transfer of this amount to the budget system of the Russian Federation to the corresponding account of the Federal Treasury.
The taxpayer did not make such errors when filling out the payment order. The recipient's bank and the Federal Treasury account number in the payment order were indicated correctly, therefore, the payment amount was credited to the Federal Treasury account, which did not result in non-transfer of the tax amount to the budget system of the Russian Federation.
By virtue of clause 4 of Art. 45 of the Tax Code of the Russian Federation, the fact that the taxpayer incorrectly indicated the TIN in the payment document does not indicate a failure to fulfill the obligation to pay tax.
According to paragraphs. 1 clause 3 art. 45 of the Tax Code of the Russian Federation, the obligation to pay taxes is terminated by the payment of the tax by the taxpayer, and in accordance with the Resolution of the Constitutional Court of the Russian Federation of October 12, 1998 N 24-P, the constitutional obligation of each taxpayer to pay taxes must be considered fulfilled at the moment when the seizure of part of his property intended for payment to the budget as a tax actually happened.
Based on the above, the mistake made by the taxpayer in indicating the TIN in the payment order does not indicate non-payment of tax; the actions of the tax authority to assess additional tax in the disputed amount are unlawful.
This conclusion is confirmed by judicial practice (Resolutions of the Federal Antimonopoly Service of the Moscow District dated October 26, 2009 in case No. A41-7788/09, dated August 13, 2009 in case No. A41-20453/08, FAS North Caucasus District dated February 6, 2008 in case No. A53- 1949/2007-C5-14).
O.Yu.Peskova
Consulting and Analytical Center
in accounting
and taxation
23.12.2009
Letter about transfer of personal income tax to the wrong department
Colleagues, good afternoon.
Quote (Camry): Colleagues, good afternoon.
Please help me with two questions of the same order (please do not separate the topics).
1) We paid personal income tax several times at the location of the parent organization, but it should be at the location of the OP. Those. They paid from the wrong checkpoint and to the wrong Federal Tax Service. What letter and to whom should I write?
2) We made a mistake with the KBK. To whom and what letters should I write in this case?
I'm really looking forward to your help.
Quote: Question: About the procedure for crediting personal income tax to the budgets of the budget system of the Russian Federation.
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
The Department of Tax and Customs Tariff Policy has considered the received appeal regarding the payment of personal income tax and reports the following.
According to Art. 13 of the Tax Code of the Russian Federation, personal income tax is a federal tax and is mandatory for payment throughout the Russian Federation.
The Budget Code of the Russian Federation (hereinafter referred to as the Budget Code) establishes that personal income tax is subject to credit to the relevant budgets of the budget system of the Russian Federation in the following amounts:
to the budgets of the constituent entities of the Russian Federation - according to the standard of 70 (80) percent (Article 56 of the Budget Code);
to the budgets of settlements - according to the standard of 10 percent (Article 61 of the Budget Code);
to the budgets of municipal districts - according to the standard of 20 (10) percent (Article 61.1 of the Budget Code).
Thus, the personal income tax, being a federal tax, goes entirely to local and regional budgets.
Deputy Director of the Department of Tax and Customs Tariff Policy N.A. KOMOVA 01/19/2009
You can try to sue if you want. But it’s not a fact that it will help:
Quote: Question: The organization has registered several separate divisions in different cities of Russia. Personal income tax is paid for each separate division.
What sanctions are provided for an organization if personal income tax is paid for all employees only at the location of the head office?
Answer: By transferring the amounts of withheld personal income tax for all employees at the location of the head unit, and not at the location of each separate division, the organization will violate the norms of the legislation of the Russian Federation on taxes and fees.
In the event of a tax dispute, the court may recognize the obligation to pay tax as unfulfilled if the payment order indicates the Federal Treasury account corresponding to the location of the head office, which will entail the obligation to pay a penalty. Other sanctions are not provided for by the tax legislation of the Russian Federation.
Justification: In accordance with paragraph 7 of Art. 226 of the Tax Code of the Russian Federation, tax agents are Russian organizations specified in paragraph 1 of Art. 226 of the Tax Code of the Russian Federation that have separate divisions are required to transfer calculated and withheld tax amounts both at their location and at the location of each of their separate divisions.
The amount of tax payable to the budget at the location of the separate division is determined based on the amount of income subject to taxation accrued and paid to the employees of these separate divisions.
In accordance with paragraph 3 of Art. 13 of the Tax Code of the Russian Federation, personal income tax is a federal tax. By budget legislation, personal income tax is classified as a regulatory tax and must be credited according to established standards to the budgets of the constituent entities of the Russian Federation and local budgets (Articles 56, 61 of the Budget Code of the Russian Federation).
According to paragraph 3 of Art. 45 of the Tax Code of the Russian Federation, the obligation to pay tax is considered fulfilled by the taxpayer, in particular, from the moment of presentation to the bank of an order to transfer funds from the taxpayer’s bank account to the budget system of the Russian Federation to the appropriate account of the Federal Treasury if there is a sufficient cash balance on it on the day of payment.
If the Federal Treasury account is indicated incorrectly, the obligation to pay tax is considered unfulfilled.
Taking into account the above, in the situation under consideration, if an organization transfers personal income tax for all employees at the location of the head unit, then it will actually incorrectly indicate the Federal Treasury account in cases where personal income tax had to be paid in another subject of the Russian Federation.
According to Art. 75 of the Tax Code of the Russian Federation, in this case, for each calendar day of delay in fulfilling the obligation to pay tax, a penalty is charged in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time from the amount of untransferred tax.
Judicial practice on the issue under consideration is not unambiguous.
There are examples of decisions when the courts do not support the taxpayer if he incorrectly indicated the Federal Treasury account (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated December 18, 2009 N A27-5584/2009, dated June 18, 2009 N F04-3578/2009(8952- A27-46), dated January 13, 2009 N F04-7723/2008 (17497-A45-29), FAS of the North-Western District dated December 3, 2010 N A05-3474/2010, etc.).
At the same time, there is an opposite practice, according to which the courts recognize the transfer of personal income tax at the location of the parent organization (if there are separate divisions in other constituent entities of the Russian Federation) only as a formal violation that does not create arrears and does not entail the accrual of penalties (for example, Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated 10/11/2011 No. F03-4920/2011 in case No. A51-2751/2011, FAS of the West Siberian District dated 09/02/2011 in case No. A70-10656/2010, FAS of the North-Western District dated 03/04/2011 in case No. A56 -43014/2010).
This position became more solid in 2008, when Art. 78 of the Tax Code of the Russian Federation, the rules on the offset of taxes and fees were changed.
Since 01/01/2008, offset of overpaid taxes and fees is carried out according to the corresponding types of taxes and fees, and not budgets: federal taxes are counted against federal taxes, regional taxes against regional taxes, and local taxes against local taxes.
According to para. 1 clause 5 art. 78 of the Tax Code of the Russian Federation, the offset of overpaid tax to repay arrears on other taxes, penalties, and fines is carried out by the tax authorities independently.
In addition, the courts believe that in this case the taxpayer does not have arrears, since the tax went to the budget system.
There is no liability for this violation of the tax legislation of the Russian Federation.
Application of Art. 123 of the Tax Code of the Russian Federation in this case was declared illegal by the courts (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 24, 2009 N 14519/08, dated August 23, 2005 N 645/05).
Thus, by transferring personal income tax to the location of the head unit, the organization will violate the norms of the legislation of the Russian Federation, therefore, in order to avoid a dispute with the tax authority, it is recommended to carry out the duties of a tax agent at the location of each separate unit where the organization’s employees perform their duties under an employment or civil law contract.
M.V.Volkova
LLC "Institute of Independent Socio-Economic Research"
The material was provided with the assistance of IPC Consultant+Askon LLC, Regional Information Center of the ConsultantPlus Network
27.06.2012
And about KBK PRACTICAL GUIDE TO NDFL ConsultantPlus, 12/06/2013:
Quote: 9.7.3. TAX AGENT TRANSFERRED NDFL TO WRONG CBC
Sometimes tax agents make mistakes in payment documents - they indicate the wrong budget classification code to which personal income tax is credited. Most often, in such cases, tax authorities, during inspections, fine organizations for failure to transfer taxes in accordance with Art. 123 of the Tax Code of the Russian Federation, they charge penalties and offer to pay the arrears.
However, the legislation does not establish obligations to transfer taxes to a specific BCC and liability for violation of this procedure. The main requirement, according to which the obligation to pay tax is considered fulfilled, is associated with the correct indication in the payment order of the Federal Treasury account and the name of the recipient's bank (clause 1, clause 3, clause 4, clause 4, article 45 of the Tax Code of the Russian Federation).
In most cases, the judicial authorities do not support tax authorities when disputes arise on this issue. The opinion of the courts is this: if the error in the BCC did not affect the distribution of funds between budgets, i.e. the tax went to the budget of the level where it should be sent, fines and penalties cannot be assessed to the organization. This opinion is expressed in Resolutions of the FAS Moscow District dated 04/17/2008 N KA-A40/3082-08, FAS Northwestern District dated 04/16/2007 N A56-10642/2006, dated 03/19/2007 N A56-11477/2006, FAS East -Siberian District dated 02/12/2007 N A33-31524/05-Ф02-144/07-С1, dated 05/21/2008 N A33-15157/07-F02-2044/08, FAS Volga-Vyatka District dated 12/27/2006 N A11 -2180/2006-K2-24/150, FAS of the Ural District dated May 4, 2007 N F09-3110/07-S3, FAS of the West Siberian District dated November 16, 2006 N F04-7669/2006(28507-A27-7), FAS Volga District dated November 24, 2006 N A65-5032/06-SA2-34, etc.
If the tax was transferred to the budget of another level (for example, instead of the regional one - to the federal one), then the organization must pay a penalty. But it is unlawful to hold accountable and impose a fine, since the organization nevertheless transferred the tax (see, for example, Resolutions of the FAS of the East Siberian District dated May 24, 2006 N A33-7292/05-F02-2401/06-S1, FAS of the West-Siberian Siberian District dated May 17, 2007 N F04-3114/2007(34378-A45-32)).
Please note that as of January 1, 2007, a special procedure was introduced for reconciliation with tax authorities in the event of errors being made when processing a payment order. So, if in the payment slip you indicated the correct Federal Treasury account to which the tax was transferred, but you made a mistake in other details (including in the KBK), you can submit a statement to your tax office about the error with a request to clarify the relevant indicators and reconcile payments (see Letter of the Federal Tax Service of Russia for Moscow dated July 3, 2009 N 20-15/3/). Such an application must be accompanied by documents that confirm the transfer of tax (paragraphs 2 - 3, clause 7, article 45 of the Tax Code of the Russian Federation).
Based on the results of the reconciliation, the tax authority makes a decision to clarify the payment on the day of actual payment of the tax and recalculates penalties (paragraph 5, clause 7, article 45 of the Tax Code of the Russian Federation). At the same time, this paragraph does not establish restrictions on the recalculation of penalties depending on whether the payment was initially received in the corresponding budget or not. However, the regulatory authorities explain that penalties are removed only if the tax was credited to the proper budget (Letters of the Ministry of Finance of Russia dated 08/14/2007 N 03-02-07/1-377, Federal Tax Service of Russia dated 01/25/2007 N SAE-6-10/) .
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How this article will help: You will learn how to return from the budget money mistakenly transferred there, which was previously considered irretrievably lost due to a gap in the laws.
What it will protect you from: From lengthy and sometimes useless disputes with tax authorities.
When drawing up an order to pay taxes, an accountant is not immune from mistakes. For example, at the beginning of the year, the budget classification codes were changed almost retroactively. And in some regions new OKATO codes have been introduced. Let’s say right away that these are not the most critical errors that may appear in payment orders. Such inaccuracies, as a rule, can be corrected by sending an application to your inspection to clarify the payment.
If your company is “simplified”
This article will be useful to all companies, including those who pay “simplified” tax.
But what if there was a mistake in the account number or the name of the bank where the payment was sent? Then the money may go, for example, to another region and end up under the jurisdiction of someone else’s inspectorate. Such a payment cannot be adjusted or offset against any tax. For tax inspectors, they fall into the unclear category.
For a long time, the procedure for returning such funds from the budget was not clearly stated in the legislation. However, recently the Ministry of Finance of Russia, in a letter dated November 2, 2011 No. 02-04-10/4819, clarified the rules by which officials must return these payments.
When can a tax payment be clarified?
Suppose inspectors sent a demand for payment of a tax that you thought had long been transferred to the budget. You start checking and discover that one of your tax bills seems to contain an error. But it is not yet a fact that the erroneous payment did not go to the correct budget account. You may just need to clarify the details of this payment.
Therefore, you first need to check with your Federal Tax Service. Moreover, paragraph 7 of Article 45 of the Tax Code of the Russian Federation repeatedly mentions reconciliation as a working tool for identifying erroneous payments. In this case, both inspectors and company management can offer to check.
Most often, based on the results of the reconciliation, it turns out that your inspection did accept the dubious payment. But it cannot take it into account correctly, for example, due to an error in the budget classification code (KBK) or the territorial subordination code (OKATO). Then you simply write an application to your Federal Tax Service with a request to clarify the payment. Please note: you can clarify those payments that went to the correct account of the Federal Treasury (Clause 7, Article 45 of the Tax Code of the Russian Federation). Below we have provided an example of a clarification statement.
Suppose, based on the results of the reconciliation, it became clear: the erroneous payment went to the account of the Federal Treasury of another region and your inspection is not able to return it.
Frequently asked questions about errors when paying taxes and contributions
Do tax authorities have to notify a company about errors they discover in tax payments?
By law - no. But if the error in the payment is obvious, then the inspectors themselves often send companies a notification with a detachable application form to clarify the type and attribute of the tax payment.
When paying the tax, KBK made a mistake, but then they clarified the payment. Are penalties accrued until payment is confirmed?
The Federal Tax Service almost always charges penalties. But judges usually believe that since the tax was deposited into the correct account on time, the budget was not affected and there is no need to pay penalties.
We rent municipal property and pay agency VAT. How to correct an error in a tax payment?
Details when transferring agent tax can be clarified in the same way as in relation to your own tax payments (clause 8 of article 45 of the Tax Code of the Russian Federation). This also applies to personal income tax.
In what order are errors in payments for contributions to the Pension Fund and Social Insurance Fund of the Russian Federation corrected?
You need to submit an application to clarify the payment (Part 8, Article 18 of the Federal Law of July 24, 2009 No. 212-FZ). The application forms to the Pension Fund of Russia are in the letter dated April 6, 2011 No. TM-30-25/3445. The FSS of the Russian Federation does not have an approved form.
What to do if the tax went to another region
Now we’ll tell you what to do if your payment ends up in the treasury of another constituent entity of the Russian Federation.
Pay tax correctly
An erroneous payment that ends up in the Federal Treasury account of another region is not considered taxable. After all, it does not meet the criteria of subparagraph 1 of paragraph 3 of Article 45 of the Tax Code of the Russian Federation. Therefore, the company has arrears, for which inspectors may apply sanctions.
Therefore, pay the tax as quickly as possible, indicating the correct details in the order. This will prevent a fine and fix the amount of penalties accruing during the delay.
Take into account the stuck money on account 76
Since money that was spent for other purposes is not taxable and ended up in someone else’s possession by mistake, in accounting they need to be allocated as part of accounts receivable in account 76 “Settlements with various debtors and creditors.” But at the time of discovery, this money was probably written off as a debit to account 68 “Calculations for taxes and fees.” This means that you must first reverse the entry according to which the tax was written off from account 51 to the debit of account 68.
When to make these accounting corrections depends on the period in which you discovered the error and how significant it is. In general, errors discovered in the same year in which they were made are corrected in the month they were discovered (clause 5 of PBU 22/2010).
But if you find an error at the end of the year, but before signing the balance sheet, adjustment entries must be made in December of the past year (clause 6 of PBU 22/2010). Errors from previous years, the reporting for which has already been signed, must be corrected in the month of discovery in the current year (clause 14 of PBU 22/2010). If the amount of the incorrect payment is large, then the error may be considered significant (clause 3 of PBU 22/2010), and then it will have to be corrected in a special manner (clause 7-13 of PBU 22/2010).
Example: Correction in accounting after detection of an erroneous tax payment subject to refund from the budget
The accountant of Svetoch LLC discovered in February 2012 that the VAT payment made in October 2011 amounted to 18,000 rubles. ended up in the wrong Federal Treasury account due to an error in the payment order. Since this payment does not satisfy the LLC’s tax obligations and is subject to refund, the accounting error must be corrected. Since the reporting for 2011 has not yet been signed, the accountant, in accordance with paragraph 6 of PBU 22/2010, made the following adjustment entries for December 2011:
DEBIT 68 subaccount “VAT calculations” CREDIT 51
18,000 rub. - a payment made in October was reversed;
DEBIT 76 subaccount “Erroneous payments” CREDIT 51
18,000 rub. - accounts receivable from the Federal Treasury for an erroneous payment are reflected.
Submit a refund application to the tax office
An application for the return of an erroneous payment must be submitted to your inspectorate, attaching a copy of the relevant payment order. We have provided a sample below.
The Federal Treasury Department, to whose account the erroneous payment was received, will return the money to the company. Before this, your application will go a long way, each stage of which has its own deadline, established by letter of the Ministry of Finance of Russia dated November 2, 2011 No. 02-04-10/4819. First, within ten working days, your inspection will send a special written appeal to the regional department of the Federal Tax Service that received the erroneous payment. But first, these bodies can exchange official information with each other, for which another four working days are allotted. It will take another working day for the regional Federal Tax Service to transfer the information to its department of the Federal Treasury. The latter prepares documents for a refund of payment within three working days. In total, everything should take no more than 18 working days, that is, the company should receive its money no more than a month after submitting the application. If, of course, everything goes smoothly.
One of the documents that a foreign citizen can obtain for official work in Russia is a labor patent.
It is issued for 12 months, but the validity period of the patent is considered to be only the period for which the foreign citizen made an advance payment for personal income tax.
Payment can be made either monthly or several months in advance. It is at this stage that many people have problems. After all, a delay in payment for at least one day entails the termination of the patent, and in the future - its cancellation, even if the foreigner continues to pay, since it is impossible to renew the patent after a delay.
Always pay the tax by the date indicated on the patent. For example, if the date of receipt of the document is March 23, then the next payment must be made by April 23, then by May 23, and so on.
If you renewed a patent in 2016 that you received in 2015, then you must make payment before the date indicated on the new document. For example, if the old patent had a date of March 23, and the new (extended) patent had a date of March 27, then payment must be made before the 27th.
Pay for the patent in advance. Since payments are made through a bank, it may take several business days from the moment of payment to the receipt of the payment in the tax service account. For a patent to be considered valid, it is the payment itself that must be received before the date indicated on the patent. Therefore, it is best to make payment 3-5 days before the required date, especially before holidays and weekends.
Please provide correct details. In order for your payment to be counted and the validity of the patent to be extended, it must arrive exactly at the tax authority to which you are assigned. To do this, when making a payment, enter the details that are indicated in your first check, as well as only your Taxpayer Identification Number.
IMPORTANT! If you entered the correct details, and the bank for some reason refuses to accept your payment, this means that the details of the tax office itself have changed. In this situation, you need to check the new details on the official website or with the tax authority itself and make payments according to them.
If you are planning to travel outside of Russia (home, on a visit, on vacation), pay the tax in advance. Since it is impossible to suspend a patent, before leaving the Russian Federation, make payment for the entire period of your absence. After returning to Russia, continue to pay using your old details.
Despite the fact that after returning to the Russian Federation you will receive a new migration card and issue a new registration, you will have to pay the fee for the patent using the same details that you used to pay the tax before leaving.
Don't throw away your receipts! The checks are confirmation that your patent is valid, that you are in Russia legally, and they will be needed to re-issue the document for the next year. Also, if for any reason you are banned from entering, the receipts will be the only proof that you were in Russia legally.
#How to Pay for a Patent
Is it necessary to re-perform temporary registration after paying for the patent?
Is the patent payment deadline shifting, the patent issue date is the 31st, and the last payment date is the 17th, can I make the next payment on the 30th
Answer: Payment is not tied to the date of the previous payment, but to the date of issue of the patent indicated on it. So always pay no later than the 30th.
July 26th today is Sunday I can June 27th pays
Hello. I paid the patent tax 4000 on 07/08/2015 and received the patent on 07/27/2015. It turns out that I paid tax for a non-existent document. At the department where I received my patent, they told me to contact the tax office, and the tax office told me to go to where I received it. Question: what should I do and where should I go to resolve this situation? Now half the amount seems to have gone to nowhere and I need to pay not from the date from which I received it, but earlier.
HELLO, I AM A CITIZEN OF UZBEKISTAN ARRIVED IN KRASNODAR. I APPLIED FOR A RESIDENCE PERMIT AND I WAS DENIED BECAUSE I DIDN’T WORK IN THE RF AT THIS MOMENT. NOW I WANT TO MAKE A PATENT THERE THEY SAID I HAVE TO PAY A FINE I ARRIVED A LITTLE LESS THAN TWO MONTHS AGO 10,000 RUB FINE OR CROSS THE BORDER BEFORE THE END OF THE THREE MONTH REGISTRATION. IS IT POSSIBLE TO CROSS THE BORDER WITH UKRAINE AND THEN RE-SUBMIT DOCUMENTS FOR A RESIDENCE PERMIT?
My patent issue date is 07/01/2015 and the SMS arrived on 07/03. I paid and when will I be able to pay the second payment?
Good afternoon My patent itself indicates the date 05/29/2015. It was issued on 06/24/2015. On the same day, 06/24/2015, the first payment was made. The second payment was 07/28/2015. Tell me, is the patent expired or not?
Hello, I am from Uzbekistan and received a patent on June 30, 2015, but I couldn’t pay on the 30th. Approximately how long do I have to pay and after what time will the patent expire?
No answer yet
I am a citizen of Tajikistan, since September we will pay 7000 for a patent? Is this true?
Hello, I am a citizen of Kyrgyzstan, in the beginning of the year I received a patent for 4 months, I paid for a month, then I left for my homeland, I didn’t pay for 2 months, what should I do now, pay further or apply for a new patent, they say the Federal Migration Service does not accept a patent from a citizen of Kyrgyzstan » what are you doing? you join the customs union, you don’t need to apply for a patent” thanks in advance!
Hello! Please tell me, if I have a patent and I left home for 2-3 months, will the patent be valid or will I have to pay for the entire validity period of the patent?
What is going on at the Federal Migration Service? No one really answers this question. Do citizens of Kyrgyzstan need to renew their patent or not?
Answer: Since July 7, citizens of Kyrgyzstan do not need a patent. You work under an employment contract like Kazakhs and Armenians. The term of the contract and registration under it is up to a year on the date of last entry.
Hello, I was given a 40-day vacation and must pay taxes at 4,000 rubles a month while I am not in the Russian Federation, my patent is valid until March 2016, I pay monthly, thank you
Answer: Yes, you need to pay while on vacation.
Good evening. What happens if I don’t pay for the patent on time? It’s just that the date of issue of the patent says 06/05/2015. received a patent and, accordingly, I made the first payment on 06/19/15. at MMC, I made the second payment on 07/10/15. I need to pay this month, when do I need to do it, 10.08 or before 19.08 can I pay? or do you still need to pay before 06/05/15 every month?
Answer: Payment must be made by the 5th. The first payment is counted from June 05 to July 04. The second from July 05 to August 04. The third - from August 05 to September 04. And so on. We advise you to pay for two months now and pay next time on October 4, without delay.
Hello, I lost my payment receipt for September and I don’t know where to turn, to the bank or the Federal Migration Service, please tell me, thanks in advance.
If I have a patent for Moscow, can I pay for it in the region or do I have to go to Moscow?
Good afternoon. Payment for the patent was made on July 14, 2015, the date of receipt of the patent was 07/27/2015, the date of the next payment is no later than August 27, 2015, is this correct?
Answer: Not certainly in that way. You indicated the date of payment and the date of RECEIPT of the patent. And you only need one date - this is the ISSUANCE DATE indicated on it. It is printed automatically when the patent comes out of the machine (as in the photo). So she determines the payment period. Most likely, it will be somewhere in between the two you indicated.
I pay 3000 and still withhold the campaign in total more than 7 thousand cancellations are included I turned to the campaign when they said if the tax inspectorate does not approve we will deduct from your salary and so every month more than 7 thousand rubles, why so or the law is written for everyone separately
What are the consequences of losing one of the patent payment checks?
Hello, please help me figure this out. I paid for the patent on 07/10/2015 - 4000 rubles, then I paid again on 07/14/2015 - 4000 rubles, and then I paid another 07/28/2015 - 4000 rubles. Please tell me whether payment for August and September will be processed? Thank you very much.
Please tell me if I leave Russia for a month to go home, do I need to pay for the patent for this month, will the patent be lost?
If I go home for a month, do I need to pay for the patent for this month? Will it be lost?
Hello. Can I pay for a patent for a third party?
Hello, I am a citizen of Uzbekistan, I paid for the patent on the 20th, but I had to pay on the 13th, I had registration until 08/13/15, the Federal Migration Service refused to renew my registration, what should I do? Thanks in advance.
I received a patent on 07/20/15, the first receipt was paid on 07/24/15, by what date should I pay so that the patent is not revoked?
Answer: You must pay based on the date of issue, which is indicated on the patent, no matter when you paid for the first time or when you received the patent in your hands. If it is already overdue, then you need to pay urgently (the best thing is two months in advance, that is, another month in advance). Cancellation may not be due to late payment, but only if this is discovered BEFORE PAYMENT is due on time. If payment has already been made, then they are not eligible.
Good afternoon. I received a patent in June and paid for two months. My personal TIN was indicated there. NOW I paid for two months through an automatic machine at Sberbank, but I indicated the tax ID incorrectly. Is it possible to go to Sberbank and reprint the check indicating my INN there?
I work for a legal entity, I pay 13% personal income tax, do I still have to pay 4,000 rubles?
Answer: 4000 are due, but 13% of personal income tax is not.
Good evening! Upon receipt of a patent (date of issue July 31, 2015), the tax was paid to the tax office at the place of registration of the foreign citizen, and on August 7, 2015, she got a job. The question is - to which inspectorate to pay the tax until August 30, 2015. And what if on August 7, 2015, “to celebrate,” I paid tax 4 months in advance, but to the same tax office at the place of registration of the foreign citizen??
How do you generally pay for a patent after receiving it? Where to get payment details
Error when paying tax
When paying the tax, the funds did not go to our Federal Tax Service; they mistakenly indicated the details of another inspection. Is the tax considered paid or do I need to pay it again using the details of my Federal Tax Service Inspectorate, and return the amount to the incorrect Federal Tax Service Inspectorate?
Hello. That happens. Write a letter to the Federal Tax Service Inspectorate to which you sent it by mistake, they, in turn, will send it to your Federal Tax Service Inspectorate.
Subclause 1 of clause 3 of Article 45 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that the obligation to pay tax is considered fulfilled by the taxpayer from the moment of presentation to the bank of an order to transfer funds from the taxpayer’s bank account to the budget system of the Russian Federation to the appropriate account of the Federal Treasury if there is a sufficient cash balance on the payment date.
And you also need to understand that the tax is transferred not to the tax office, but to the account of the Federal Tax Service with the appropriate details, accordingly, your obligation is considered fulfilled. In any case, send a letter to clarify the payment to the tax office to which the money was mistakenly transferred. And notify your inspection in writing about the measures you are taking to clarify the payment, attaching all copies of payment documents.
Consulting with your tax preparer is the best option.
In fact, payment must be made on time and using the correct details.
Therefore, in order to avoid arrears, you may have to pay using the correct details again, and deal with the erroneous payment (certificates, accounts, applications)))
yes, Maxim, it’s better to do that) Thank you!
Indeed, according to the law, the tax is considered paid, since the payment has been received into the budget system of the Russian Federation. But your inspection does not see the payment, so it will charge penalties. You need to contact the Federal Tax Service Inspectorate in writing, to which the payment was sent, with a request to transfer the tax using the correct details and ensure that the offset between the Federal Tax Service Inspectorate is carried out on the date of payment. After the offset, penalties must be recalculated, since there are no grounds for their accrual.
If you have the funds to pay the tax again and don’t want to bother recalculating the penalty, you can transfer it using the correct details and then handle the refund.
The tax is not considered paid if you incorrectly indicated in the payment order (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):
— the Federal Treasury account to which the payment was to be received;
— name of the recipient's bank.
If, when transferring the tax, you correctly indicated the number of the corresponding Federal Treasury account and the details of the recipient’s bank, then the obligation to pay it is considered fulfilled (Letter of the Federal Tax Service of Russia dated October 10, 2016 N SA-4-7/19125@). The fact is that errors in other details of the payment order (for example, incorrect OKTMO, name of the tax authority, its INN, KPP) are not indicated in clause 4 of Art. 45 of the Tax Code of the Russian Federation among the grounds for declaring a tax unpaid.
In such a situation, you should contact the inspectorate to clarify the payment in accordance with clause 7 of Art. 45 of the Tax Code of the Russian Federation.
From my own experience, I can note that clarification of the payment is done within a week or two, so making the payment again and then dealing with reimbursement of the overpayment is not rational.
At the moment, the edition of the Tax Code divides all taxpayer errors into 2 groups:
1. Errors leading to non-payment of taxes to the budget;
2. Errors that do not lead to non-payment of taxes to the budget.
The first group of errors includes 2 points. According to Part 4 of Art. 45 of the Tax Code of the Russian Federation, the tax will be considered unpaid if an error is made in the account number of the Federal Treasury and the name of the recipient bank is spelled incorrectly. Accordingly, if the above errors are not noticed and corrected on time, they will result in arrears. And, as a result, the taxpayer will also be burdened with fines, account blocking and the need to repay the tax. If such errors are discovered after the order has been executed by the bank, they can be corrected in only one way - by re-transferring the money using the correct details. The original amount paid will have to be returned as overpaid. To complete this operation, you will need to write an application to the tax office, then wait for 10 days. In the same manner, you can apply to offset this amount.
When the payment order contains incorrect details of the payee, the tax is considered unpaid by virtue of paragraph 4 of Article 45 of the Tax Code of the Russian Federation. That is, it is necessary to pay the tax again to the correct inspectorate, and the erroneously paid amount of tax can be returned by writing a corresponding application. At the same time, if the correct tax payment is made later than the established deadlines, then penalties must be accrued and paid for the period of delay.
How to return incorrectly paid tax?
My wife is an individual entrepreneur. Located on a single tax. A year ago I asked to pay tax for it. I paid, but a year later, looking through the receipts, she discovered that the name was not hers, but mine. Apparently, I got lost in thought and gave my details at the cash register. She called the tax office and, indeed, no payment was received in her name for that date. The tax office did not find such a payment based on their data. Tell me, can I get my money back? Where should you go first, a bank or a tax authority, because quite a lot of time has passed. If it is still possible to return the money, what documents do we need to provide?
Lawyers' answers (4)
Write an application to the Federal Tax Service for a refund (or re-credit) of the incorrectly paid tax - in two copies, where the signature and seal of the person who accepted the application will remain in your hands. After receiving a written response from the tax office (or not receiving it) or appeal the actions (inactions) to the court.
Have a question for a lawyer?
As stated above, you really must submit an application to the Federal Tax Service. Such an application can be submitted within 3 years from the date of payment of the tax.
In order for the tax authority to make a decision faster, the refund application must contain the following information: name of the taxpayer; address of its location; payment Description; the budget to which the tax was paid; date of payment (if, of course, it is known); calculations and the total amount to be returned. In addition, you must indicate the account to which the refunded funds should be credited. It is advisable to attach a copy of the payment document on which the tax was overpaid.
In this case, I believe that the tax was paid correctly, the tax was transferred to the appropriate account with an erroneous indication of a different surname (I think that it does not really matter whose surname is on the receipt), but so that there is no further confusion for the Federal Tax Service and adverse consequences for I advise you to write a statement as described above by a colleague, state the whole situation and, of course, attach a receipt.
The procedure for refunding amounts of overpaid tax is established by Art. 78 of the Tax Code of the Russian Federation.
Paragraphs 6 and 7 of this article of the Tax Code of the Russian Federation establish that the amount of overpaid tax is subject to refund upon a written application from the taxpayer within one month from the date the tax authority receives such an application. An application for a refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount.
According to paragraph 8 of Art. 78 of the Tax Code of the Russian Federation, the decision to return the amount of overpaid tax is made by the tax authority within 10 days from the date of receipt of the taxpayer’s application for the return of the amount of overpaid tax or from the date of signing by the tax authority and this taxpayer of a joint reconciliation report of the taxes paid by him, if such a joint reconciliation was carried out.
Before the expiration of the period established in paragraph. 1 of this paragraph of the Tax Code of the Russian Federation, an order for the return of the amount of overpaid tax, issued on the basis of a decision of the tax authority to return this amount of tax, is subject to sending by the tax authority to the territorial body of the Federal Treasury to effect a refund to the taxpayer in accordance with the budget legislation of the Russian Federation.
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the tax went to the wrong tax office
Anonymous said: 10/17/2013 11:21 pm
Anonymous said: 10/18/2013 10:04
Anonymous said: 10/18/2013 10:46
Olga_68 said: 10/18/2013 11:11
Anonymous said: 10/18/2013 11:12
Olga_68 said: 10/18/2013 11:15
Anonymous said: 10/18/2013 11:47
Anonymous said: 10/25/2013 10:46
Same situation
The only question remains: is it worth writing a letter about the return of funds and then transferring them to your tax office?
Or if the money went through the correct KBK, in the same region, then it is enough to fill out an application specifying the details with a request to take the payment to your Federal Tax Service?
And also, what should you do if the tax was transferred four times (i.e. for 2012, for the first quarter, for half a year and for 9 months) to someone other than your tax office?
List the numbers of payment orders with dates and amounts and enter it all in one application? Or how?
No, you paid to the budget, when your money arrives at the correct tax office, you will recalculate penalties (if you paid them on time, there will be no arrears at all) and there will be no arrears, and if you return them, then you will pay late and there will be penalties accordingly.
Anonymous said: 10/25/2013 11:30
Anonymous said: 10/25/2013 11:32
And one more question, does anyone have an example of a statement regarding clarification under the Declaration of the simplified tax system? What should I write in it?
Anonymous said: 10/25/2013 11:49
Anonymous said: 10/25/2013 12:15
Please look at the texts of the letters prepared for the “correct” and “wrong” tax authorities. Maybe something should be changed? And how can you ask more gently for the fine to be cancelled?
COVERING LETTER
to the tax return for tax paid in connection with the application of the simplified taxation system
We inform you that on March 28, 2013, a limited liability company erroneously filed a tax return for the tax paid in connection with the application of the simplified taxation system for 2012 to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. for Moscow.
Due to the fact that the tax return for the tax paid in connection with the application of the simplified taxation system for 2012. was submitted without violating the established deadlines, the declared amount of tax was promptly transferred to the account of the Federal Treasury Department for Moscow, guided by Part 3 of Art. 80 of the Tax Code of the Russian Federation, we ask you:
accept the Tax Return on the tax paid in connection with the application of the simplified taxation system for 2012;
cancel the collection of a fine for the taxpayer’s failure to submit a tax return to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees.
For the wrong one:
We inform you that on March 28, 2013, a limited liability company erroneously filed a tax return for the tax paid in connection with the application of the simplified taxation system for 2012 to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. for the city of Moscow.
According to the Certificate of registration of a Russian organization with the tax authority at its location, the LLC is registered with the Federal Tax Service No. 10 in Moscow.
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