The financial statements were sent to the wrong tax office. Features of filing a tax return for individuals and legal entities

In April, we moved to a new office, and therefore registered with the tax inspectorate at the new location of the organization. The VAT return for the second quarter was mistakenly sent to the old inspectorate. When we discovered the mistake, we decided to submit an update to a new inspection. The tax authorities refused to accept her and demanded that she submit an initial declaration, which we did. Now we are threatened with a fine for not submitting reports on time. But initially, the declaration was submitted on time, and we have confirmation from the operator and a receipt for accepting the declaration in electronic form from the tax office at the company’s previous place of registration. Is the fine legal?

The declaration is submitted to the inspectorate at the place of registration of the taxpayer (clause 3 of Article 80 of the Tax Code of the Russian Federation). This means that an inspectorate with which an organization is not registered for tax purposes has the right to refuse to accept a declaration. This is also enshrined in the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers, approved by Order of the Ministry of Finance of Russia dated January 18, 2008 No. 9n. It follows from paragraphs 133 and 136 of this document that tax authorities may not accept reports if they are submitted to an inspection agency whose competence does not include their acceptance.

The company is removed from tax registration with the previous inspection no later than the working day following the day the corresponding entry is made in the Unified State Register of Legal Entities, and within three working days after this the organization’s accounting file is sent to the new inspection. The date of registration with the new tax authority is also the date of entry into the Unified State Register of Legal Entities about the change in the location of the organization (clauses 3.6-3.6.3 of the Procedure approved by order of the Ministry of Taxes of Russia dated 03.03.2004 No. BG-3-09/178).

It is not clear from the question whether the declaration was submitted on time or in violation of the established deadlines. If you did not have time to submit a declaration to the inspectorate at the new place of registration of the company in a timely manner, prosecution under Art. 119 of the Tax Code of the Russian Federation, in our opinion, is legal. In this situation, one can only insist that the clarification is in fact the primary declaration. Tax authorities did not have the right to refuse to accept a declaration on the grounds that in the “Type of document” column the code of the corrective report, and not the primary report, was entered (see resolutions of the Federal Antimonopoly Service of the Volga District dated February 14, 2011 No. A55-10400/2010 and the North Caucasus District dated 16.10.2007 No. A32-4749/2007-4/172 (Decree of the Supreme Arbitration Court of the Russian Federation dated 22.02.2008 No. 1774/08 refused to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation)).

However, your declaration was accepted by the inspectorate at your previous place of registration, thereby violating the principle of jurisdiction. We believe that sending you a receipt for acceptance of the declaration, and not a notice of refusal to accept the report, is simply a mistake by the inspector. But this is already a problem for the fiscal authorities: they could send a declaration of ownership. And this mistake, if held accountable for late submission of a declaration, gives you a real chance to challenge the inspector’s decision in a higher tax authority or court. After all, you have both confirmation that the declaration was sent and a receipt confirming its acceptance by the inspectorate.

Having made an error in the payment order for the transfer of taxes or insurance contributions (except for contributions “for injuries”), the taxpayer has the right to write a letter to the tax office to clarify the payment (Clause 7 of Article 45 of the Tax Code of the Russian Federation). 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 03-02-07/1/2145)) do not lead to the fact that the payer’s obligation to pay the tax/contribution is recognized as unfulfilled, and correct this The error can be made 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.

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

from LLC "Mart"
INN 7714123456/KPP 771401001
125040, Moscow, Leningradsky Prospekt, 37
Contact person: chief accountant
Landysheva Elena Gennadievna
Phone: 8-499-153-96-78

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 January 10, 2018 No. 21 in the amount of 27,000 rubles. on the basis of clause 7 of Art. 45 of the Tax Code of the Russian Federation requests clarification of the following details:

Errors in tax payments and how to correct them

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.

How to clarify a tax payment, an error in the KBK, UIN when paying taxes, insurance premiums, fines

There was an error in the tax payment order. What to do?

Below are typical errors in payment orders that lead to undesirable consequences, as well as ways to eliminate them.

Article 45 of the Tax Code of the Russian Federation states that the tax can be considered paid from the time an order is presented to the bank to transfer money from the taxpayer’s account to the budget.

But this is not a sufficient condition for making a tax payment, which we will show below. This is explained by the fact that when filling out payment orders, taxpayers quite often omit errors. And, as a consequence, the fact of fulfillment of tax obligations can only be resolved through the court. In this regard, some changes have been made to the Tax Code of the Russian Federation that regulate this situation.

At the moment, the edition of the Tax Code divides all taxpayer errors into 2 groups:

Errors leading to non-payment of taxes to the budget. In such situations, penalties for arrears will be charged. But the amount still needs to be paid;
Errors that do not lead to non-payment of taxes to the budget. You can simply clarify the payment (letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08/31).

New procedure for tax authorities to work with unclear payments

If a payment order for the payment of taxes is filled out with errors, the Federal Tax Service may classify the received amount as uncleared payments. The same can happen when paying insurance premiums.

If the Federal Tax Service cannot identify the payment, two scenarios are possible:

The Federal Tax Service will notify the company about the suspended payment.
The Federal Tax Service will not notify about a suspended payment. Most often, taxpayers become aware of errors in a payment order when they receive a request for payment of tax arrears and penalties.

The most common mistake leading to payment clarification is an incorrect BCC. Sometimes regulatory authorities clarify payments on their own and notify the taxpayer after the fact.

On December 1, 2017, Order No. ММВ-7-22/ of the Federal Tax Service of the Russian Federation of July 25, 2017 came into force, which describes in detail the procedure for clarifying payments. According to this order, the Federal Tax Service informs the payer of the need to clarify the details of the payment document. A special form has been developed for notification. The tax authority will indicate the reason why the payment did not go through. The order contains a list of possible errors. There are 16 of them in total.

Error codes for non-payment of tax and their interpretation:

Knowing the error codes, the taxpayer will be able to quickly find the mistake and write a letter to clarify the payment. The letter is written in any form.

Information about the purpose of payment is essentially for reference. It is not necessary to write a letter about payment clarification if there is an error in the “payment purpose” field. The Federal Tax Service identifies the payment according to the specified BCC and other parameters.

To avoid penalties due to unclear tax payments, we recommend periodically reconciling settlements with regulatory authorities. It’s better to get an electronic signature and open a personal account for a legal entity or individual entrepreneur. You can see everything there!

Clarification of insurance premiums

If information about paid “pension” contributions is already recorded in the individual personal account of the insured person, then the payment cannot be clarified. In addition, it is important to remember that the rules for clarifying the details of payment slips for the payment of contributions for periods before 01/01/2017 and after this date differ significantly.

So, in order to clarify the details of payment orders for the transfer of contributions, the money for which was received by the Pension Fund before 01/01/2017, an application for clarification must be submitted to the Fund. Within 5 working days, the Fund reviews the received application, makes a decision to clarify the payment and forwards this decision to the tax authorities. Simultaneously with the decision, the Pension Fund of Russia will send to the inspectorate the updated amount of the penalty, recalculated as of 01/01/2017.

Clarification of payment details for contributions sent after 01/01/2017 to the Federal Tax Service is as follows:

the payer submits an application to the Federal Tax Service;
The Federal Tax Service sends a request to the Pension Fund;
after receiving the request, the Fund reviews the application within 5 working days and sends a message to the inspectorate about the possibility/impossibility of clarification;
In case of a positive response from the Fund, the tax authorities make a decision to clarify the payment.

Errors leading to non-payment of taxes to the budget

This first group of errors includes 2 points.

The first paragraph states that the tax will be considered unpaid if there is an error in the Federal Treasury account number.

The second mistake is the incorrect spelling of the name of the recipient bank.

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 is 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 the bank – if the payment is not executed;

Submit an application to the tax office at your place of registration. Within 10 working days from the date of receipt of this application, inspectors will contact the Federal Tax Service of Russia in writing at the place where the payment was credited. They will attach to the application a copy of the organization’s application for a refund of payment in electronic form (scanned image). Having received these documents, no later than the next working day, the Federal Tax Service of Russia will forward them to the regional treasury department to return the erroneously received amount. After this, the regional treasury department will transfer the erroneous payment to the organization and notify representatives of the tax service about it within three working days.

Errors that do not lead to non-payment of taxes to the budget

According to the legislator, all other errors that an accountant may make when filling out a payment order cannot lead to arrears and should not require payment of tax again. In other words, if during the filling process the checkpoint, KBK, OKTMO, INN, purpose of payment, name of the payer, code in field 101 were incorrectly indicated, then in this case the tax will be considered paid on time.

It turns out that these errors do not entail serious problems. However, in practice everything is somewhat different. Quite often, inspectorates impose fines and penalties on taxpayers who made such errors in the process of filling out a new payment order. And in order to achieve justice, this issue must be resolved in court.

This situation is due to the fact that in the Tax Code of the Russian Federation, the responsibilities of the taxpayer and the tax inspectorate in the event of errors in a payment order are not particularly clearly stated. And it turns out that in order for the amount transferred on an erroneous payment to be recognized as the correct tax and correctly recorded in the payer’s personal account, it is the taxpayer who must take the initiative.

In the Tax Code, tax payment obligations are considered fulfilled even if the payment order contains errors. After all, the amount from the payer was intended to be transferred to the budget. And therefore, filing an application for clarification of payment, in accordance with clause 7 of Article 45 of the Tax Code of the Russian Federation, is considered a right, and not an obligation, of the taxpayer.

According to theoretical information, the amount that was sent to the budget through an erroneous payment should be recognized as tax even without the participation of the taxpayer. According to the judges, tax authorities, together with the Federal Treasury, are obliged to independently distribute to the appropriate budgets the amount that was received under an erroneous payment order. And accordingly, there can be no talk of penalties and arrears in the event of the second group of errors.

But at the same time, the tax authorities’ obligations in the form of distribution of amounts that were received under payment orders with errors are not recorded in the Tax Code. And as a result, until the treasury and the inspectorate sort out the status of payment for the erroneous payment, the personal account will show arrears and penalties for its amount.

That is why, as soon as you discover an error, you should not wait for the results of the inspection and the treasury, but should urgently start submitting an application for clarification of the payment to the Federal Tax Service, to which you need to attach a payment slip with the bank’s mark. Based on this application, the inspectorate will be able to initiate a reconciliation of taxes, fines and penalties paid, or immediately make a decision to clarify the payment on the day the tax is actually paid. And, of course, the penalties that were accrued on the personal account will have to be recalculated.

According to the instructions of the Ministry of Finance, the inspection must carry out the above actions within 10 days from the date of receipt of the taxpayer’s application or from the date of signing the reconciliation report.

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:

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

The accountant may be faced with a set-off or refund of insurance premiums. From May 14, 2014, it is necessary to use updated application forms, approved by Order of the Ministry of Labor of Russia dated December 4, 2013 No. 712n and are mandatory for use.

What to do if KBK or OKTMO were incorrectly indicated on the tax payment?

Incorrect BCC in tax payment

the matter is fixable, because the KBK does not apply to the details, the incorrect indication of which in a payment order for the transfer of taxes is equivalent to the taxpayer’s failure to fulfill his obligations to the budget.

But a serious error, due to which the obligation to pay tax will be considered unfulfilled, is considered to be the indication in the payment order of 1) an incorrect Federal Treasury account number and 2) the name of the recipient's bank. In this case, the tax will have to be paid again, and the payment listed with errors can then be returned. In this case, for late payment of tax, the payer is charged penalties for the period of delay.

If the BCC is incorrect, submit an application to the inspectorate (or to the fund) to clarify the payment details. The fact is that due to an incorrect KBK or OKTMO, money may end up in the wrong budget or in unclear revenues. Then the obligation to pay tax or insurance premiums will be considered unfulfilled. By specifying the payment details, you will avoid penalties and claims from controllers. Having received the application, the inspectors will carry out a reconciliation if necessary and accept clarification on the day of actual payment.

Invalid OKTMO does not need to be specified

If you incorrectly filled out the “OKTMO” field of the insurance premium order, then you do not need to clarify the payment. This error will not lead to arrears. The tax authorities will reflect the payment according to the code of the area where the simplifier is registered (letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/).

You can do it another way:

first re-transmit the tax amount, correctly indicating all the details in the payment order;
then offset or refund the overpaid tax according to the rules established by Article 78 of the Tax Code of the Russian Federation.

However, in this case, the organization (entrepreneur) will only avoid fines. Penalties will be charged for each day of delay in tax payment based on 1/300 of the refinancing rate of the unpaid tax amount (clauses 2, 3, 7 of Article 75 of the Tax Code of the Russian Federation).

What are the consequences of an error in the “Beneficiary’s bank” field?

In this case, it is impossible to clarify the payment. 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 errors are made, the payment will not be processed by the bank at all, or the funds will be transferred to another account of the Russian Treasury. In any case, the amount will have to be paid again.

In addition, it is impossible to clarify the payment of pension contributions if the transferred amount is taken into account in the individual personal account of the insured person (paragraph 2, paragraph 9, article 45 of the Tax Code of the Russian Federation).

If you transfer the payment again, for a refund of the originally paid amount, please contact:

to the tax office at the place of registration of the organization - if the funds were written off from the organization’s current account, but did not end up in the account of the Russian Treasury.

It happens that by the time the application is submitted, the tax office still does not have information about whether the payment has been credited to the account of the Russian Treasury. Then, within two working days from the date of receipt of the application, the inspectorate will send a corresponding request to the regional Federal Tax Service of Russia. The regional Federal Tax Service of Russia must respond to this request (confirm the receipt of the payment) within two working days from the date of its receipt. After this, the refund of the erroneously credited amount will be made in the same order.

Error or UIN not specified

UIN is a unique accrual identifier. The UIN contains 20 or 25 characters. In the payment slip, field 22 “Code” is reserved for it (clause 12 of the Rules approved by Appendix No. 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

The UIN number automatically records paid insurance premiums and other payments to the budget. Information about payments to the budget is transferred to the GIS GMP. This is the State Information System about state and municipal payments.

If you indicate an incorrect UIN on the payment slip, the GIS GMP does not identify the payment. The obligation to pay insurance premiums and other payments to the budget will be considered unfulfilled.

Where to get UIN.

The UIN is established by the FSS or Pension Fund. If you receive a request to pay taxes or fees, take the UIN from the request.

When paying fines to the traffic police for a company car, take the UIN from the resolution. Otherwise, the fine will be considered unpaid.

When an error in indicating the KBK in the payment slip for the payment of insurance premiums does not entail the accrual of penalties

If, when transferring “medical” contributions (to the FFOMS budget), the payment order indicates the KBK, the income administrator for which is the Pension Fund of the Russian Federation, then the policyholder does not have arrears on insurance premiums. Accordingly, penalties should not be accrued in such a situation. The Supreme Court came to this conclusion in its ruling dated October 15, 2015 No. 310-KG15-12541.

If the KBK is incorrectly indicated in the payment order, the obligation to pay insurance premiums can be considered unfulfilled only if this entails the failure to transfer the required amount to the budget of the corresponding state extra-budgetary fund to the corresponding account of the Federal Treasury (subclause 4, clause 6, article 18 of the Federal Law dated 07.24.09 No. 212-FZ). If, despite the incorrect indication of the KBK in the payment document, the funds were transferred to a single account of the pension fund, which performs the functions of a single administrator of receipts, and if the purpose of the payment, the administrator's account and its name are correctly reflected in the payment order, then the mere fact of incorrectly indicating the category of the KBK , indicating the administrator of the receipts, does not indicate the non-receipt of payment to the single administrator. In any case, the payment was received by the fund management, which, by virtue of Article 160.1 of the Budget Code, could not only determine the purpose of the payment, but also independently distribute the received amount between the budgets of the relevant extra-budgetary funds.

The very fact of incorrectly indicating the budget classification code is not a basis for recognizing the obligation to pay insurance premiums as unfulfilled, concluded the Arbitration Court of the North-Western District in its decision dated July 13, 2016 N F07-4923/2016 in case N A56-82352/2015.

When is tax considered paid?

The Ministry of Finance of Russia in letter dated January 19, 2017 No. 03-02-07/1/2145 reminds that the tax is considered paid as soon as the payer presents to the bank a payment order to transfer funds from his account (if the required amount is on it) to the budget to the treasury account.

Violation of the deadline for paying taxes or insurance premiums due to the fault of the bank

The organization submitted a payment order for contributions for November 2016 to the bank on December 10, 2016. But the money was received into the Federal Tax Service budget only on December 20, 2016. As a result, from December 16 to December 20, the organization was assessed penalties.

If the money arrived in the budget late due to the fault of the credit institution, then the situation can be corrected in this way.

1. Request a written explanation from the bank as to why the payment was delayed. After all, bank employees are required to execute orders within one business day.

2. Write a statement to the Federal Tax Service office with a request to recalculate the amount of accrued penalties on contributions due to the fact that the money did not arrive in the budget on time due to the fault of the bank.

Please attach to your application:

the same written explanation from the bank;
payment order for payment of contributions with a bank mark;
service agreement with the bank;
a current account statement so that it can be seen when you submitted the order and that there really was money in your company’s account.

So we have considered an important issue

There is an error in the tax payment order. What to do?

In order to avoid problems of this kind and not create additional difficulties for yourself, it is better to check the correctness of filling out the payment order several times, and then make a payment using it.

How to clarify the payment, Will there be penalties when clarifying the tax payment and offsetting the overpayment against the arrears?

If the taxpayer transferred money to the budget on time, but using incorrect details, and later submitted an application to clarify the payment, then the date of payment of the tax will be considered the date of transfer of the incorrect payment, which means there should be no penalties. But it is not always possible to avoid monetary sanctions so easily.

There are two situations when clarifying payment details will not save you from late fees.

1. If an error was made in the account number of the Federal Treasury or in the details of the recipient's bank, then it is generally useless to submit an application for clarification - the obligation to pay tax in any case will be considered unfulfilled (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). The tax amount will have to be sent to the budget again, and the date of payment will be considered the day of transfer of the second correction payment. Those. If the correct payment was sent after the tax payment deadline established by law, the tax authorities will charge penalties for late payment.

2. If the erroneous payment was initially transferred late. In this case, the tax authorities reverse the accrued penalties only for the period from the date of actual transfer of money to the date of the decision on clarification. Accordingly, you will still have to pay a penalty for the initial delay.

Offset of existing overpayments against arrears

in this case there will definitely be penalties. After all, when such an offset is carried out, the obligation to pay tax is considered fulfilled from the date the Federal Tax Service Inspectorate makes a decision on the offset. True, there are some nuances here too. Tax authorities have 10 working days from the date of receipt of the corresponding application from the payer (clause 4 of Article 78 of the Tax Code of the Russian Federation) to make a decision on offsetting the overpayment. Accordingly, if the payer submits an application for offset at least 10 business days before the deadline for paying the tax for which he fears arrears, and the tax authorities make a positive decision, then there will be no penalties. After all, arrears simply will not arise - the tax will be “paid” on time due to the offset overpayment.

Organizational property tax: when an error in a payment will not lead to penalties

If an organization paid property tax on time, but indicated in the payment order information about the head office instead of “segregation” data, there should be no penalties.

This rule applies only when both the company and its OP are located in the same subject of the Russian Federation, and this subject does not provide for inter-budgetary distribution of property tax.

If these conditions are met, and the error made in the payment order did not lead to the non-transfer of tax to the budget to the appropriate account of the Federal Treasury, but the inspectorate at the location of the separate division still calculated penalties for non-payment, the company can submit a statement of error to the Federal Tax Service. Based on this statement, tax authorities must recognize the amount of penalties as excessively accrued and recalculate the company’s obligations to the budget.

NEW PAYMENT ORDER 2018
The rules for filling out the fields of the 2018 payment order - payment slips - for transferring personal income tax, UTII, simplified taxation system and insurance contributions are given.
Application for CLARIFICATION of PAYMENT in the tax form, how to clarify incorrectly paid tax
An application form is provided that is submitted to the tax office to clarify an erroneous tax payment.

if the transport tax was accidentally paid twice.

1. The receipt sent to the transport tax payer, unfortunately, does not take into account the overpayment that the payer has. There is no perfection in the world, what can you do!
2. Everything is possible: both return and offset. Considering that your tax surplus arose in 2010 (that is, the three-year statute of limitations has not yet expired), this should be quite simple and no problems should arise. And it is not even necessary to appear at the inspection in person for this.
Now about your actions themselves:
1) Check whether you have any overpayment at all. To do this, we use our right to receive information - send a letter to your tax office in which you ask to provide you with a certificate about the status of settlements with the budget (indicate your address where it should be sent). The letter should preferably include an inventory of the contents (we keep the second copy for ourselves) and a receipt confirmation (in case it gets lost). The tax office MUST RESPOND to any written request from a citizen, IN WRITTEN, AND WITHIN A MONTH. In general, certificates about the status of settlements must be generated and sent within 5 working days.
2) You receive a certificate that will clearly show that you have overpaid transport tax. Now we take step number two - we send to the inspection (also in writing - see above) an application for the return of this very overpayment. This is your right established by Art. 78 of the Tax Code of the Russian Federation, and no one has canceled it.
In the application you write “I ask you to return the overpayment of transport tax in the amount of _____ to the account of ________________ in the bank _______________” (be sure to indicate the details of your account, but specifically your own - otherwise the bank itself will turn over the money!). The application can also be submitted in person (to the secretary - then be sure to make sure that your copy is stamped with the incoming number).
The inspection must make a decision on return within 10 days. If you have arrears for penalties in the same tax, the tax office will first offset it and return the rest. You must be informed about the decision made - about credit, return or refusal - within 10 days.
The refusal must be justified - either you indicated something incorrectly in the application, or you do not have an overpayment (precisely in order to be sure that there is one, you need a certificate), or the deadline for its return has expired (if you paid tax in March 2010, then it should expire in March 2013 - so this “excuse” will not work).
The money should be returned to the account within a month after submitting the application (maximum). By the way, if the tax office does not meet this deadline, you have the right to demand interest for each day of delay.
If it’s about the amounts you quote, it’s worth it. The only problem I see here is that your statement does not get “lost” along the way. But this is precisely why I advise you to send it in writing with notification and inventory (keep the second copy with a postal stamp for yourself).

In practice (for example, in our inspection), individuals very actively use the right to refund overpayments for transport tax, land tax, and property tax. And there have been no problems with returns yet.
Good luck!

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Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts of accounting of budgetary institutions and Instructions for its application” (with amendments and additions) Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts of Accounting” budgetary institutions and [...]

No one is immune from mistakes. For example, it may happen that a return is filed for the wrong reporting period or to the wrong tax authority. What to do in such a situation? The main thing is not to panic.

In the explanation posted in category 135.02 ZIR SFSU, tax officials once again reminded that in NKU not provided actions of a business entity if it filed tax returns erroneously. For example, he submitted reports that should not have been submitted at all, or submitted them to the wrong regulatory authority. What should I do?

The recipe is very simple. The payer can contact to the regulatory authority with a request not to recognize such reporting as tax. The appeal (application) is drawn up in any form in a written form. It needs justify the circumstances erroneous reporting.

Let us add that in the same application for revocation of tax reporting it would be useful to ask reverse accruals carried out according to the indicators of an erroneous declaration in the payer’s personal account by the relevant tax authority.

Although tax officials should carry out such actions without any requests.

When may it be necessary to withdraw reports that have already been submitted? There can be many such situations. For example:

The company identified an error in the income tax return for 2016, as a result of which, as a result of correction, it turned out that income for 2016 “fell” below the level of 20 million UAH. That is, it turns out that the company should have used an annual reporting period, and the “profitable” declarations for the first quarter and half of 2017 were filed incorrectly;

A single-tax entrepreneur of group 1 or 2 erroneously filed a single tax return for the first quarter (half of the year) of 2017, although he should report only on the results of the year;

A system-wide entrepreneur switched to paying a single tax from 07/01/17 and mistakenly immediately filed an income tax return for the first half of 2017. While such a declaration needs to be submitted only based on the results of 2017.

Let us remind you: when switching to a single tax in the middle of the year, only legal entities are required to file a profit return “immediately”. Entrepreneurs are waiting for the end of the year (explanations in category 109.04 ZIR SFSU);

When filing electronic reports, the accountant mistakenly indicated the wrong regulatory authority, as a result of which the declaration was filed in the wrong place (as in the situation described in our reader’s question).

And this list can be supplemented with a number of other non-standard situations.

Practice shows that due to the lack of a clearly stated NKU mechanism for revoking an “over-submitted” declaration, the payer may encounter various “arts” of local fiscal officials. For example, they may, citing the lack of a mechanism, refuse to correct your mistake and reverse the accruals already made. We think this is illegal. And new explanations confirm this.

And further. Financial penalties for excessive tax filing NKU does not provide. However, it is possible that local fiscal officials will try to impose a traditional administrative fine on Art. 163 1 Code of Administrative Offenses for violation of tax accounting rules.

How to clarify payments in order to avoid arrears, details in which, due to an error, you will have to pay again, what are the consequences if the declaration is submitted to the wrong tax office? Details in the article.

Question: What penalties does our company face if the property tax return for 2017 was submitted to another Federal Tax Service (in which our organization was deregistered in 2018) and the tax was also paid to the Federal Tax Service, in which we were deregistered?

Answer:

Responsibility for late submission of the declaration is established in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation in the form of a fine. It is 5% of the amount of tax that must be paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period. This fine will have to be paid for each full or partial month of delay from the date established for filing the declaration. The total amount of the fine for the entire period of delay can be from 1000 rubles. up to 30% of the unpaid tax amount according to the declaration. If the tax is paid in full on time, the fine will be 1000 rubles.

If there are mitigating circumstances, the tax office or court may reduce this minimum amount. You can read more about this by following the link: https://www.1gl.ru/#/document/12/143144/.

Regarding the issue of paying tax to the wrong tax office.

Whether there will be sanctions for this depends on the nature of the mistake made. If the money has arrived at the correct account of the Russian Treasury, then the payment can be clarified. You will need to write to the tax office to clarify the payment. An approximate sample is available at the link: https://www.1gl.ru/#/document/118/32596/. The tax will be credited to the date of your initial payment, and the accrued penalties will be removed.

You can read more about payment clarification in the materials of the Glavbukh System: https://www.1gl.ru/#/document/11/17738/bssPhr2/.

If the incorrect account number of the Russian Treasury or the details of the recipient's bank are indicated, then the tax is considered unpaid. That is, you will have to pay the tax again to the correct inspectorate, and you can return the tax amount transferred to the wrong tax office. Since the correct payment will be made by you later than the established deadlines, penalties will need to be accrued and paid for the period of delay.

You can read about errors in payment orders and their correction by following the link: https://www.1gl.ru/#/document/117/26455/.

Instructions from the Federal Tax Service: how to clarify payments to avoid arrears

“Since December 1, 2017, tax inspectorates have been sending out information messages to payers about the need to clarify the details of payment documents for the transfer of taxes and insurance contributions. The instructions will tell you what to do to avoid arrears and penalties.

How to clarify payments

From December 1, 2017, inspectors are required to notify the organization if it sent a payment in error. Previously, employees of the Federal Tax Service did not have such a duty. Now she has been registered in the approved Procedure.

After receiving a message from the inspectorate, submit an application in response. Write in it what details you are specifying. Download a completed application form >>

There is no strict deadline for the application. It is in your best interest to clarify your payment as soon as possible. While it is listed as outstanding, tax inspectors will charge penalties for the arrears that the payment did not cover due to an error.

There is now a deadline for inspectors to make a decision to clarify the payment. This is 10 working days after the Federal Tax Service received your application. The deadline was prescribed in the new Order.

Inspectors are given another five working days to notify the organization of their decision (paragraph 6, paragraph 7, article 45 of the Tax Code). It will be sent to you via TKS electronically if you report via the Internet. If you submit returns on paper, the Federal Tax Service employees will send the decision to the taxpayer’s personal account or by mail. The Federal Tax Service approved the form of the decision by order dated December 29, 2016 No. ММВ-7-1/731.

The decision of the Federal Tax Service is positive - has the payment been identified? Then the inspectors will offset the tax or insurance premiums on the date of your initial payment. The penalties will be recalculated (clause 7 of Article 45 of the Tax Code). After this, we advise you to reconcile the calculations with the budget to make sure that there are no more arrears and penalties.

See the diagram for the new algorithm for clarifying payments.

Download ready-made samples:

What to check on payments

You should not rely only on inspectors to notify you of an error. There are errors due to which the payment will be missed, but will be entered into the wrong budget settlement card. The organization will have arrears. Therefore, before sending payment documents, check the details in them that affect the correct crediting of money.

Since December 2017, it is especially important to check your details. Now the Federal Tax Service has prescribed in the new Procedure the grounds on which inspectors classify payments as unclear. Among these reasons there are new ones:
- the organization does not have RSB cards open for payments that it did not have before;
- the organization is not registered with the tax office (or there is no information about this in the database).

Details, due to an error in which you will have to pay again

First of all, check those details that affect the transfer of money for its intended purpose:

Russian Treasury account number in field 17;

The name of the recipient's bank in field 13.

If the organization made errors in these fields, the bank will not process the payment or the funds will be transferred to another account of the Russian Treasury. The amount will have to be paid again. Inspectors will not accept an application for clarification.

Such rules are established in paragraph 7 of Article 45 of the Tax Code. Explanations about this are in the Procedure approved by order of the Federal Tax Service dated July 25, 2017 No. ММВ-7-22/579.

Details you can check

You can clarify those details, an error in which will not prevent the money from being credited to the correct account in the Treasury. But if you don’t want to waste time on clarification, check:
- basis of payment in field 106. For example, instead of “TP” of the payment order they put “AP”;
- payment affiliation. This is KBK in field 104 or OKTMO in field 105;
- tax period in field 107 of the payment order;
- payer status in field 101. For example, the value 01 (taxpayer) of a payment order was confused with code 02 (tax agent);
- TIN, checkpoint of the payer (fields and ) and recipient (fields and ).

Please check fields 101, 104, 107 and 108 taking into account the changes in 2017. In particular, take into account the new rules if you are making payments for another company. The amendments came into force in two stages: part - from April 25, and part - from October 2. The Ministry of Finance approved the changes by order No. 58n dated 04/05/2017.

Use the service: Ready-made samples of payment slips for taxes and contributions

The declaration was submitted to the wrong tax office - consequences

We moved from one Federal Tax Service Inspectorate to another and did not have time to change the certificate for submitting an email. reporting, so we didn’t send VAT and profits to the new Federal Tax Service on time, what responsibility awaits us? And if we sent the reports to the old Federal Tax Service, can we be credited with the fact that the declarations were submitted on time if we have receipts for sending and receiving?

If the Declarations are not sent to the tax office with which the organization is registered, then such Declarations are considered not submitted. The penalty for late submission of a declaration is 5 percent of the amount of tax that should have been paid on the basis of the declaration, but was not transferred within the prescribed period. The total amount of the fine for the entire period of delay can be from 1000 rubles. up to 30 percent of the unpaid tax amount according to the declaration. If the tax is paid in full on time, the fine will be 1000 rubles. for each Declaration.

The organization submitted (sent through the TCS operator) an income tax return by mistake to another inspectorate, not to the place where it is registered. An error was discovered when the deadline for filing a declaration had already expired. The consequences of this error and what to do next?

If an organization sent a declaration to the wrong tax office, then such a declaration is considered not submitted. Therefore, it is necessary to submit the return again to the desired tax office.

The penalty for late submission of a declaration is 5 percent of the amount of tax that must be paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period. This fine will have to be paid for each full or partial month of delay from the date established for filing the declaration. The total amount of the fine for the entire period of delay can be from 1000 rubles. up to 30 percent of the unpaid tax amount according to the declaration. If the tax is paid in full on time, the fine will be 1000 rubles.

Who is required to submit tax reports to the inspectorate?

Late submission of the declaration

For late submission of a tax return, the tax office may:

Fining an organization:

Block the organization's bank account.

It does not matter whether the organization is a taxpayer or not. The inspectorate can fine for such an offense any organization that must submit tax returns, but for any reason has not fulfilled this obligation. For example, an organization that is exempt from taxpayer obligations, but is a tax agent for VAT (paragraph 2, paragraph 5, article 174 of the Tax Code of the Russian Federation).

The amount of the fine is 5 percent of the amount of tax that is subject to payment (additional payment) on the basis of this declaration. When determining the amount of the fine, the amount of tax that was transferred to the budget within the prescribed period is subtracted from this amount. A five percent penalty is assessed for each month (full or partial) of delay in filing a return. In this case, the total amount of the fine cannot be more than 30 percent of the tax amount and less than 1,000 rubles. For example, if the tax on the declaration was paid in full on time, then the fine for late submission of the declaration will be 1,000 rubles. If the organization paid only part of the tax within the established period, the fine is calculated from the difference between the amount of tax reflected in the declaration and actually transferred to the budget.

This procedure is provided for by the Tax Code of the Russian Federation. If there are mitigating circumstances, the tax inspectorate or the court can reduce the amount of the fine by two or more times (clause 1 of article 112, clause 3 of article 114 of the Tax Code of the Russian Federation, clause 19 of the resolution of June 11, 1999 of the Plenum of the Supreme Court of the Russian Federation No. 41 and Plenum of the Supreme Arbitration Court of the Russian Federation No. 9).

The decision on the fine and its amount is made only after a desk audit of the untimely submitted declaration. Moreover, as a result, a fine can be established based on the data specified in the declaration (according to the organization) or taking into account additional charges based on the results of a desk audit (according to the inspection). Such clarifications are contained in paragraph 1.6 of the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705.

In addition, the tax office may fine an organization for failure to comply with the procedure for submitting tax returns (calculations) electronically (if this method of reporting is mandatory). The fine is 200 rubles. ().

Along with collecting a fine for late filing of a tax return, the inspectorate has the right to block the organization’s bank accounts. The account may be blocked if the organization has not submitted a declaration within 10 working days after the deadline established for its submission has expired (clause 6 of Article 6.1 of the Tax Code of the Russian Federation). At the same time, there are no restrictions on the blocking amount (letter of the Ministry of Finance of Russia dated April 15, 2010 No. 03-02-07/1-167). For late submission of calculations of advance tax payments, blocking of bank accounts is not applied (letter of the Ministry of Finance of Russia dated July 12, 2007 No. 03-02-07/1-324).

Situation: does an organization face a fine if it submitted a tax return one day late?

Yes, it threatens. Provided that the deadline for submitting the declaration was on a working day.

For untimely submission of tax reports, inspectors have the right to fine the organization under the Tax Code of the Russian Federation. The fine will be calculated for each full or partial month from the day established for filing the declaration (Clause 1 of Article 119 of the Tax Code of the Russian Federation).

And it doesn’t matter how long the report was delayed: by one day, by a week or by a month. There is one basis. There is a deadline - this is the calendar date specified in the corresponding chapter of part two of the Tax Code of the Russian Federation. You can submit the declaration before 24 hours of this day (clause 8, article 6.1 of the Tax Code of the Russian Federation). And if it is submitted at least an hour later, then the deadline is considered violated. And therefore the fine will be calculated for at least one month of violation.

In this case, the first day of delay is the one that follows the deadline for filing a declaration (clause 2 of article 6.1 of the Tax Code of the Russian Federation). It is from this day that the inspection will calculate the fine under the Tax Code of the Russian Federation.

The general rule also applies here. The deadline for submitting a tax return that falls on a non-working day is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).”

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

We moved from one Federal Tax Service to another and did not have time to change the certificate for submitting an email. reporting, so we didn’t send VAT and Profit on time to the new Federal Tax Service, what responsibility awaits us? And if we sent the reports to the old Federal Tax Service, can they protect us that the declarations were submitted on time if there are receipts for sending and receiving.

Rationale

1. From the articleQuestion answer

The organization submitted (sent through the TCS operator) an income tax return by mistake to another inspectorate, not to the place where it is registered. We discovered an error when the deadline for filing a declaration had already expired. The consequences of this error and what to do next?

If an organization sent a declaration to the wrong tax office, then such a declaration is considered not submitted. Therefore, it is necessary to submit the return again to the desired tax office.

Who is required to submit tax reports to the inspectorate?

Late submission of the declaration

For late submission of a tax return, the tax office may:

fine the organization:

block the organization's bank account.

Situation: does an organization face a fine if it submitted a tax return one day late?

Yes, it threatens. Provided that the deadline for submitting the declaration was on a working day.