A mistake in payment order in the purpose of the payment Clarification of the payment and changing the purpose in the payment order: how to write a letter If the checkpoint is incorrectly indicated in the payment order OKTMO is incorrectly indicated in the payment order Error in the payment order in the purpose of payment Consider 2 situations when an error is detected by the payer:

• Until the execution of the payment order by the bank. In this case, this order is withdrawn, in return for which execution in credit organization a new, corrected document is sent with the proper purpose of payment.
• After listing Money bank to the payee. The process of correcting an error in a payment order in this case is not regulated at the legislative level, therefore, it is necessary to rely on established practice, including judicial practice.

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The Tax Code of the Russian Federation can be recognized as a tax offense (ie.

f. failure to fulfill the obligation to pay tax) errors when filling out a payment order to transfer funds to the budget as a tax payment, due to which:

The error in OKTMO is not indicated in this case as one of the grounds that entail the named offense.
Therefore, only on the basis of this it is impossible to recognize the payer as a violator in accordance with subpara.
4 p. 4 art. 45

Info

Tax Code of the Russian Federation (of course, provided that all other necessary details are correct).

Errors in the payment order for the payment of taxes

At the same time, some courts recognize the tax as paid if the UFK account is incorrectly indicated in the payment order.
So, for example, the Federal Antimonopoly Service of the Moscow District, in Resolution No. A40-42830 / 11-99-191 dated April 3, 2012, admitted that the tax was received by the budget, despite the presence of an error in the UFK account in the payment order. By the way, the ability to clarify the wrong account of the UFC will soon be directly enshrined in the Tax Code of the Russian Federation.
Other errors in the payment order Other errors in the payment order, such as incorrectly indicated CCC, OKATO, TIN, KPP and the name of the tax authority, do not prevent the receipt of tax to the budget (subclause 4, clause 4, article 45 Tax Code of the Russian Federation). If such errors are made, then the tax is considered paid, but, in accordance with the norm of par.
2 p. 7 art.

Errors in the payment order to the counterparty

I understand that you are all about the same unreceived payment? Your CPR buyer incorrectly specified? Or is that another story? Reply with quote Up ▲ 01/09/2007, 17:58 #6 Yes, everything is the same…

I just created it before your answer. the buyer incorrectly indicated our checkpoint. Reply with quote Up ▲ 09.01.2007, 18:00 #7 The checkpoint is generally obligatory only in tax payments.

The old checkpoint of the recipient is indicated in the payment order

Tax Code of the Russian Federation, it is required to submit an application for clarification of the payment (letters of the Ministry of Finance of Russia dated 19.01.2017 No. 03-02-07/1/2145, dated 16.07.2012 No. 03-02-07/1-176, dated 03.29.2012 No. 03-02-08/31, Federal Tax Service of Russia dated 10.10.2016 No. SA -4-7/19125, dated December 24, 2013 No. SA-4-7/23263).
For information on how to draw up such an application, read the material “Sample application for clarification of a tax payment (error in the BCC)”. If, as a result of an error, the tax was transferred to another CCC (for example, not valid), the taxpayer can apply for a tax credit. In this case, penalties should not be charged (letters of the Ministry of Finance of Russia dated 07/17/2013 No. 03-02-07/2/27977, dated 08/01/2012 No. 02-04-12/3002).

How to make corrections in case of an error in a payment order?

Results The formation of a payment order for the payment of tax to the budget requires increased care. Mistakes made in the indication of the beneficiary's bank and the account number of the Federal Treasury lead to the fact that the tax is considered unpaid and will have to be paid again. And if the re-payment of the tax is made after the expiration of the period for its payment, then financial sanctions may also be imposed on the payer. Other errors in filling out a tax payment order do not entail financial losses and can be corrected by submitting an application for payment clarification.

Judicial practice confirms that the tax, as well as penalties and fines, are considered paid if the following errors are made in the payment order:

1. Invalid CBC:

• AS of the Far Eastern District dated November 19, 2015 No. Ф03-4782/2015;
• AC of the North Caucasian District dated 04.12.2014 No. Ф08-8670/2014;
• FAS of the East Siberian District dated May 14, 2013 No. A33-8935/2012;
• Federal Antimonopoly Service of the North-Western District dated December 22, 2010 No. А42-2893/2010;
• Federal Antimonopoly Service of the Moscow District of January 23, 2013 No. A40-12057 / 12-90-57, of December 8, 2011 No. A40-36137 / 11-140-159;
• FAS of the Central District dated January 31, 2013 No. А64-5684/2012;
• FAS of the West Siberian District dated 06/30/2011 No. A67-5567 / 2010;

For information on what the consequences of incorrect indication of the BCC in the document for the payment of "unfortunate" insurance premiums transferred to the FSS, read in the article "CBC in the payment order in 2017".

In this case, the obligation of the taxpayer to pay the tax is considered not fulfilled, and it must be transferred again.

It is also necessary to pay penalties for late payment of tax.

This is the position of the tax department, set out in the letters of the Federal Tax Service of Russia dated 09/04/2015 No. ZN-4-1/, dated 31.03.2015 No. ZN-4-1/, dated 06.09.2013 No. ZN-3-1/3228 and dated 12.09.2011 No. ЗН-4-1/

For information on what actions must be taken in such a situation in order for the tax to be paid, read in the articles: The obligation to transfer tax will not be recognized as fulfilled even if errors in indicating the name of the bank or UFK account in the payment order were made through the fault of the bank.

Penalties will be charged to the taxpayer (letter of the Federal Tax Service of Russia dated 02.09.2013 No. ЗН-2-1/). But in such a situation, the taxpayer may demand from the bank compensation for the losses incurred (paragraph 9, article 12, article 15 of the Civil Code of the Russian Federation).

Appendix No. 2 to Order of the Ministry of Finance of Russia No. 106n dated November 24, 2004 On the indication of the tax period in the payment order, clause 9 of Appendix No. 2 to the order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n On the indication of the type of payment in the payment order Letter of the PFR dated April 6, 2011 No. TM-30-25 / 3445 On the details of payment orders on payments to the Pension Fund Order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n Approval of the 20-digit CCC Letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324 On the timing of the decision to clarify the payment tax service or fund (10 days) p. 4 Art. 45 of the Tax Code of the Russian Federation On the recognition of a tax payment with an incorrectly indicated name of the bank or the account of the Federal Treasury as not received by the budget Letter of the Ministry of Finance of the Russian Federation dated March 4, 2011 No. 03-02-07 / 1-64 On clarification insurance payment in case of incorrect indication of the CCC, paragraph 1 of Art.

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Ask the IFTS by filling out an application for transferring money by offset from an incorrectly designated code to the correct one. Errors in a payment order that cannot be corrected Errors in a payment order that cannot be corrected: Error Comment Invalid beneficiary's account The worst mistake of all. Money is not recognized as paid to the budget. You need to send funds again, for each day of delay in payment, a penalty will be added to the amount of tax.
The name of the bank is entered incorrectly Another irreversible mistake leading to non-payment of tax on time and to the accrual of penalties. Wrong BCC entered. When making insurance payments, you need to pay again, because there will be an underpayment. But when paying taxes, an application is submitted to the Federal Tax Service to clarify the codes.
A non-existent BCC is indicated. The only thing left to do is return the funds, and make the payment again, because the money simply will not find the recipient.

Errors in the payment order to the counterparty

Errors in the tax payment order that can be corrected To correct the mistake made, you need to clarify the data by submitting an application to the Federal Tax Service (you will need to present a copy of the payment order). Error of the Count in the payment order Correct variant Incorrect status of the payer 101 01 - for transferring funds to pay tax on compulsory insurance(medical, pension), recipient - off-budget fund; 02 - calculation for personal income tax; 08 - payments to the social fund. insurance; 09 - IP payments. Incorrect KPP or TIN of the recipient 61 or 103 KPP consists of nine digits, TIN - of ten digits Incorrect CSC 104 Correct CSC consists of twenty digits Incorrect OKATO 105 Includes eleven digits.
If a mistake is made when paying local taxes (personal income tax, UTII), the funds may mistakenly go to the budget of the wrong district.

The recipient's checkpoint is incorrectly specified in the payment order

Tax Code of the Russian Federation). In addition, lengthy proceedings with the tax inspectorate are likely. When is tax considered unpaid? In accordance with sub. 4 p. 4 art. 45 of the Tax Code of the Russian Federation, if the beneficiary's account and (or) the name of the bank of the Federal Treasury Administration (UFK) are incorrectly indicated in the payment order, the payment does not go to the budget Russian Federation or not credited to the appropriate account of the Federal Treasury. In this case, the obligation of the taxpayer to pay the tax is considered not fulfilled, and it must be transferred again.

It is also necessary to pay penalties for late payment of tax. This is the position of the tax authority set forth in the letters of the Federal Tax Service of Russia dated 04.09.2015 No. ZN-4-1/3362@, dated 03/31/2015 No. ZNO-4-1/5201@, dated 06.09.2013 No. ZN-3-1/3228 and dated 12.09.2011 No. ZNO-4-1/14772@.

Wrong checkpoint in the payment order

If an enterprise, which, by virtue of paying taxes on a special tax regime(USNO, for example) does not pay VAT, send a payment with the allocated amount of this tax, the company will be forced to transfer this amount to the budget. When a company that pays VAT at a lower rate (0% or 10%) receives a payment with VAT at a rate of 18%, it will have to pay tax at high rate. If such errors occur, the sender needs to send a clarifying letter to the bank, which in turn will notify banking institution payee;

• Wrong designation of the purpose of sending money.
  The money was transferred for one purpose, and the statement indicated other reasons for sending, for example, an advance payment for services was made, and a loan was indicated in the payment.

Errors in the payment order for the payment of taxes

If the checkpoint is incorrectly indicated in the payment order, the payment will go through

Legislative acts on the topic Documents are represented by the following acts: Letter of the Ministry of Finance of the Russian Federation dated 01.03.05 No. 03-02-07 / 1-54 On further actions in the event of an error in the purpose of payment, art. 75 of the Tax Code of the Russian Federation On the accrual of penalties on the amount of untimely paid tax the federal law dated December 23, 2004 No. 174-FZ On new 20-digit CCCs and on the refusal of banks to accept payment orders with old CCCs from January 1, 2005 Order of the Ministry of Finance of Russia dated December 16, 2004 No. 116n “On approval of the accounting procedure Federal Treasury revenues to the budget system of the Russian Federation and their distribution between budgets budget system of the Russian Federation" On classifying funds sent on a payment order with an absolutely incorrectly indicated or old CCC to the category of unclassified payments, para.
Civil Code of the Russian Federation On unjust enrichment of a counterparty in the amount of funds erroneously received by him Art. 395 of the Civil Code of the Russian Federation On the accrual of interest on the amount of an erroneously sent payment for each day of its retention AS of the Far Eastern District of November 19, 2015 No. Ф03-4782/2015; AC of the North Caucasian District dated 04.12.2014 No. Ф08-8670/2014; FAS of the East Siberian District dated May 14, 2013 No. A33-8935/2012; Federal Antimonopoly Service of the North-Western District dated December 22, 2010 No. А42-2893/2010; Federal Antimonopoly Service of the Moscow District of January 23, 2013 No. A40-12057 / 12-90-57, of December 8, 2011 No. A40-36137 / 11-140-159; FAS of the Central District dated January 31, 2013 No. А64-5684/2012; FAS of the West Siberian District dated 06/30/2011 No. A67-5567 / 2010. Arbitrage practice. Tax, penalties, fines are considered paid if the CCC is erroneously indicated.
Judicial practice confirms that the tax, as well as penalties and fines, are considered paid if the following errors are made in the payment order:

1. Invalid CBC:

• AS of the Far Eastern District dated November 19, 2015 No. Ф03-4782/2015;
• AC of the North Caucasian District dated 04.12.2014 No. Ф08-8670/2014;
• FAS of the East Siberian District dated May 14, 2013 No. A33-8935/2012;
• Federal Antimonopoly Service of the North-Western District dated December 22, 2010 No. А42-2893/2010;
• Federal Antimonopoly Service of the Moscow District of January 23, 2013 No. A40-12057 / 12-90-57, of December 8, 2011 No. A40-36137 / 11-140-159;
• FAS of the Central District dated January 31, 2013 No. А64-5684/2012;
• FAS of the West Siberian District dated 06/30/2011 No. A67-5567 / 2010;

For information on what the consequences of incorrect indication of the BCC in the document for the payment of "unfortunate" insurance premiums transferred to the FSS, read in the article "CBC in the payment order in 2017".

Incorrect indication of counterparty details. Sometimes companies forget to inform their partners about the change in payment details, and the funds remain in the bank until the circumstances are clarified. For the next 5 days, a bank employee will make inquiries about who the payment was intended for. There are two options here. Either notify the bank about the error, or get the money returned on the 6th day and reissue the payment document).

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

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

1. The Federal Tax Service will inform the company about the stuck payment.
2. The Federal Tax Service will not notify about a suspended payment. Most often, taxpayers learn about errors in a payment order when they receive a claim for payment of tax arrears and penalties.

The most common mistake leading to payment clarification can be considered an incorrect CSC. Sometimes regulatory authorities clarify payments on their own and already notify the taxpayer in fact.

On December 1, 2017, the Order of the Federal Tax Service of the Russian Federation of July 25, 2017 No. ММВ-7-22 / 579@ 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 settlement 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 in total.

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

• 01 - BCF not specified or specified with an error
• 03 - OKTMO not specified or specified with an error
• 05 - TIN of the taxpayer is missing or entered with an error
• 06 - the specified TIN belongs to another company
• 07 - The checkpoint of the taxpayer is missing or indicated with an error
• 08 - TIN of the recipient is missing or specified with an error
• 09 - The recipient's checkpoint is missing or specified with an error
• 10 - the taxpayer is not registered with the IFTS
• 11 - tax for third parties is transferred
• 12 - in field 106 of the payment order, the basis for payment is missing or incorrectly indicated
• 13 - there are errors in the name of the recipient and in the current account number
• 14 - the budget calculation card is not open in the Federal Tax Service
• 15 - field 101 of the payment order contains an incorrect payer status or the field is empty
• 16 - in field 107 of the payment order taxable period not specified or specified incorrectly

Knowing the error codes, the taxpayer will be able to quickly find the mistake made and write. The letter is drawn up in any form.

Information about the purpose of payment is essentially a reference. It is not necessary to write a payment clarification letter if a mistake is made in the "payment purpose" field. The Federal Tax Service identifies the payment according to the specified CCC and other parameters.

To avoid penalties due to unexplained tax payments, we recommend that you periodically reconcile settlements with regulatory authorities. And it's better to get an EDS and open Personal Area legal entity or individual entrepreneur. You can see everything there!

Clarification of insurance premiums

If information about the paid "pension" contributions is already taken into account on the individual personal account of the insured person, then it is impossible to clarify the payment. In addition, it is important to remember that the rules for clarifying the details of payments 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 FIU before 01/01/2017, an application for clarification must be submitted to the Fund. Within 5 working days, the Fund considers the received application, makes a decision to clarify the payment and sends this decision to the tax authorities. Simultaneously with the decision, the PFR will send to the inspection an updated amount of the penalty, recalculated as of 01/01/2017.

The details of the payment for contributions sent after 01/01/2017 to the IFTS are as follows:

• the payer submits an application to the IFTS;
• IFTS sends a request to the FIU;
• after receiving the request, the Fund, within 5 working days, considers the application and sends a message to the inspection about the possibility / impossibility of clarification;
• in case of a positive response from the Fund, the tax authorities decide to clarify the payment.

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Errors leading to non-payment of tax to the budget

This first group of errors includes 2 items.

The first paragraph states that the tax will be considered not paid if an error is made in the account number of the Federal Treasury.

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

The third mistake is considered to be an incorrect indication OKTMO.

From 2019, personal income tax will be considered unpaid if there is an incorrect OKTMO in the payment. Amendments to subparagraph 4 of paragraph 4 and article 123 of the Tax Code are already in the State Duma (draft law No. 445467-7). If, due to an error in OKTMO, the inspection does not count the payment, the tax agent will be fined (Article 123 of the Tax Code).

If such mistakes are made, then the payment will not be made by the bank at all, or the funds will go to another account of the Russian Treasury. In any case, the amount will have to be paid again.

Accordingly, if the above errors are not noticed and corrected in time, they will result in arrears. And, as a result, fines, account blocking and the need to re-pay tax will also fall on the shoulders of the taxpayer.

If such errors are found after the order is executed by the bank, there is only one way to correct them - by re-transferring money to the correct details. And the amount originally paid will have to be returned as paid in excess.

To the tax office at the place of registration. Within 10 working days from the date of receipt of this application, the inspectors will apply in writing to the Federal Tax Service of Russia at the place where the payment was credited. They will attach a copy of the organization's application for the refund of payment in electronic form (scan image) to the appeal. Having received these documents, no later than the next business day, the Federal Tax Service of Russia will send them to the regional treasury department to return the erroneously received amount. After that, 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.

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

As conceived by the legislator, all other errors that an accountant can make when filling out a payment order cannot lead to arrears and should not require tax to be paid again. In other words, if during the filling process the checkpoint, KBK, TIN, purpose of payment, name of the payer 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 things are somewhat different. Quite often, inspections accrue fines and penalties to taxpayers who made such mistakes in the filling process. And in order to achieve justice, it is necessary to resolve this issue already in court.

In the Tax Code, obligations to pay taxes are considered fulfilled even despite the errors in the payment order. After all, the amount on the part of the payer was intended for transfer to the budget. And therefore, the filing of an application for clarification of the payment, according to clause 7, is considered a right, and not an obligation, of the taxpayer.

But at the same time, the duty of the tax authorities in the form of the distribution of amounts received on payment orders with errors in the Tax Code is not fixed. And as a result, until the moment the treasury and the inspection deal with the status of the payment for the erroneous payment, there will be an arrears on the personal account and.

That is why, as soon as you find an error, you should not wait for the results of the activities of the inspection and the treasury, but you should urgently apply for a payment clarification to the IFTS.

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 act.

Note: Letter of the Ministry of Finance of Russia dated July 31, 08 No. 03-02-07 / 1-324

So, a taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take the following actions:

1. Contact the bank and get confirmation of the timely transfer of tax in writing. Simply put, a payment order with a bank mark on execution.
2. Send . If necessary, you can apply for a reconciliation of payments.

An accountant may face a set-off or refund of insurance premiums. From May 14, 2014, you need to use the updated application forms, approved by order of the Ministry of Labor of Russia dated December 04, 2013 No. 712n and are mandatory for use.

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What to do if the BCC was erroneously indicated in the tax payment?

Incorrect BCC in the tax payment

the matter is reparable, because the CBC does not apply to the details, the incorrect indication of which in the payment order for the transfer of taxes is equated to the taxpayer's failure to fulfill obligations to the budget.

Note: Letter of the Ministry of Finance dated January 19, 2017 No. 03-02-07 / 1/2145

And here serious mistake, due to which the obligation to pay tax will be considered unfulfilled, the indication in the payment order is considered 1) wrong account number Federal Treasury and 2) name of the beneficiary's bank. In this case, the tax will have to be paid again, and the payment transferred with errors can then be returned. At the same time, for late payment of tax to the payer for the period of delay.

In case of an incorrect CSC, submit it to the inspection (or to the fund). The fact is that due to an incorrect CSC, money may end up in the wrong budget or in unexplained receipts. 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. Upon receipt of the application, the inspectors will carry out, if necessary, a reconciliation and accept a clarification on the day of the actual payment.

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What is the danger of an error in the field "Beneficiary's Bank"?

In this case, the payment cannot be specified. Can't get it wrong indicated numbers accounts of the Treasury of Russia and the name of the recipient's bank (clause 4).

If such mistakes are made, then the payment will not be made by the bank at all, or the funds will go to another account of the Russian Treasury. In any case, the amount will have to be paid again.

In addition, it is not possible to specify the payment by pension contributions, If transferred amount recorded on the individual personal account of the insured person (paragraph 2, clause 9, article 45 of the Tax Code of the Russian Federation).

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

• to the bank - if the payment is not executed;
• to the tax office at the place of registration of the organization - if the funds were debited from the settlement account of the organization, but did not get to the account of the Treasury of Russia.

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

It happens that by the time of filing an application in tax office there is still no information about whether the payment was credited to the account of the Russian Treasury. Then, within two working days from the date of receipt of the application, the inspection 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 payment) within two working days from the date of its receipt. After that, the return of the erroneously credited amount will be made in the same manner.

Note: Letters of the Ministry of Finance of Russia dated November 2, 2011 No. 02-04-10 / 4819, dated August 10, 2011 No. 02-04-09 / 3641 and the Federal Tax Service of Russia dated September 6, 2013 No. ЗН-3-1 / 3228.

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Error or no UIN specified

UIN is a unique accrual identifier. UIN contains 20 or 25 characters. In the payment card, field 22 “Code” is reserved for him (clause 12 of the Rules approved by Appendix No. 2 to the order of the Ministry of Finance of Russia).

According to the UIN number, the paid insurance premiums and other payments to the budget are automatically recorded. Information about payments to the budget is transferred to the GIS GMP. This is the State Information system about state and municipal payments.

If in payment enter wrong UIN, GIS GMP does not identify the payment. Obligation to pay insurance premiums and other payments to the budget will be considered unfulfilled.

Where to get UIN.

UIN establishes the FSS or PFR. If you receive a tax or duty claim, take the UIN from the claim.

When for a UIN company car, take from the decision. Otherwise, the fine will be considered unpaid.

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

If, when transferring "medical" contributions (in FFOMS budget) the payment order indicates the CBC, the administrator of income for which is the PFR, then the insured does not have arrears on insurance premiums. Accordingly, penalties should not be charged in such a situation. Came to this conclusion Supreme Court in the definition of 10/15/15 No. 310-KG15-12541.

If the BCC is incorrectly indicated in the payment order, the obligation to pay insurance premiums can be recognized as unfulfilled only if this resulted in the non-transfer of the required amount to the budget of the corresponding state non-budgetary fund to the corresponding account of the Federal Treasury. If, despite the incorrect indication of the CSC in payment document, the funds were transferred to a single account pension fund, which performs the functions of a single administrator of receipts and if the purpose of the payment, the account of the administrator and its name are correctly reflected in the payment, then the mere fact of an incorrect indication of the KBK category, which indicates the administrator of receipts, does not indicate that the payment was not received by the single administrator. In any case, the payment went to the management of the fund, 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 amount received between the budgets of the corresponding off-budget funds.

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

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When is the tax considered paid?

The Ministry of Finance of Russia, in a letter dated 19.01.17 No. 03-02-07 / 1/2145, reminds that the tax is considered paid as soon as the payer submits a payment order to the bank to transfer funds from his account (if required amount on it) to the budget at the expense of the Treasury.

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Violation of the deadline for payment of tax or insurance premiums due to the fault of the bank

The organization submitted a payment order for contributions and 2016 to the bank on December 10, 2016. But the budget of the Federal Tax Service received money only on December 20, 2016. As a result, from December 16 to December 20, the organizations accrued penalties.

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

1. Ask the bank for a written explanation of why the payment was delayed. After all, bank employees are required to execute the order in one business day.

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

Attach to the application:

• the same written explanation of the bank;
• payment order for the payment of contributions with a bank mark;
• service agreement with the bank;
• a current account statement, so that you can see when you submitted the order, and that the money was actually in your company's account.

ATTENTION!

Write in the justification of the payment in detail the insurance number, for what and for what period the insurance premiums are paid.

So we've covered an important question.

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 on it.

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How to clarify a payment

• no more than three years have passed from the date of payment;
• clarification does not lead to the formation of arrears;
• money went to the budget, despite the error.

If the payment was not received in the budget, then it cannot be clarified. You will have to issue a new payment order and contact the IFTS for a refund on the old payment order.

You can specify not only the basis, type and affiliation of the payment, the tax period, the status of the payer, but also the account number of the Federal Treasury. P. 2 Art. 1, part 2, art. 2 Law of July 29, 2018 No. 232-FZ

If the taxpayer transferred money to the budget on time, but using incorrect details, and later than the payment, then the date of payment of the tax will be the date of transfer of the incorrect payment, which means it should not. But, it is not always possible to avoid monetary sanctions so easily.

Note: Letter of the Federal Tax Service dated April 11, 2017 No. ZN-4-22 / 6853

Will there be penalties for clarifying the tax payment and offsetting the overpayment against the arrears

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

1. If a mistake 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). The tax amount will have to be sent to the budget again, and the date of payment will be the day of transfer of the second corrective payment. Those. if the correct payment was sent after the tax 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 cancel the accrued penalties only for the period from the date of the actual transfer of money until the date of the decision to clarify. Accordingly, for the initial delay, the penalty will still have to be paid.

Offset of existing overpayment against arrears

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

Corporate property tax: when an error in a payment order does not lead to penalties

If the organization paid property tax on time, but indicated in the payment order information about the head office instead of the "separation" data, there should not be any penalties.

This rule is valid only in the case when both the company and its EP are located in the same subject of the Russian Federation, and this subject does not provide for an inter-budget distribution of property tax.

If these conditions are met, and the error made in the payment order did not lead to non-transfer of tax to the budget to the corresponding account of the Federal Treasury, but the inspection at the location separate subdivision still calculated penalties for non-payment, the company can file a statement with the Federal Tax Service Inspectorate about the error. On the basis of this statement, the tax authorities must recognize the amount of penalties as excessively accrued and recalculate the company's obligations to the budget.

An application form is provided, which is submitted to the tax office to clarify an erroneously made tax payment.

Errors in invoices that affect the deduction of VAT (Yudakhina E.)

Article placement date: 10/26/2015

Mandatory details of invoices are established by Art. 169 tax code RF. In their absence, the deduction will be denied. However, some blots may not be an obstacle to obtaining a VAT deduction. We understand which inaccuracies will prevent the acceptance of VAT for deduction, and which ones will not.

An invoice is a document that serves as the basis for the buyer to accept goods (works, services), property rights (including a commission agent, an agent who sells on their own behalf) presented by the seller, VAT amounts for deduction.

Using a facsimile signature when filling out invoices

Invoices drawn up using a facsimile signature are recognized as drawn up in violation of the established procedure. Signed facsimile invoices are not grounds for accepting deductible VAT amounts presented to the buyer by the seller (Letter of the Ministry of Finance of Russia dated August 27, 2015 N 03-07-09 / 49478).
Invoices are the basis for accepting deductible amounts of VAT presented to the buyer by the seller when certain requirements are met. The rules for issuing invoices are specified in paragraphs 5, 5.1 and 6 of Art. 169 of the Tax Code of the Russian Federation.

Required invoice details

So, in the invoice issued when selling goods (works, services), transferring property rights, the following must be indicated:
1) the serial number and date of the invoice;
2) name, address and identification numbers taxpayer and buyer;
3) name and address of the consignor and consignee;
4) the number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services);
5) the name of the supplied (shipped) goods (description of the work performed, services rendered) and the unit of measurement (if it is possible to indicate it);
6) the quantity (volume) of goods (works, services) supplied (shipped) according to the invoice, based on the units of measurement accepted for it (if possible, specifying them);
6.1) currency name;
7) the price (tariff) per unit of measurement (if it is possible to specify it) under the agreement (contract) without tax, and in the case of state regulated prices (tariffs) that include tax, taking into account the amount of tax;
8) the cost of goods (works, services), property rights for the entire amount of goods supplied (shipped) under the invoice (works performed, services rendered), property rights transferred without tax;
9) the amount of excise duty on excisable goods;
10) tax rate;
11) the amount of tax presented to the buyer of goods (works, services), property rights, determined on the basis of the applicable tax rates;
12) the cost of the entire quantity of goods supplied (shipped) under the invoice (work performed, services rendered), property rights transferred, taking into account the amount of tax;

The use of a facsimile when generating an invoice is not provided

Subparagraph 6 of Art. 169 of the Tax Code of the Russian Federation establishes that the invoice is signed by the head and Chief Accountant organizations or other persons authorized to do so by an order (other administrative document) or a power of attorney on behalf of the company.
Among the requirements for the procedure for issuing invoices, the use of a facsimile signature when filling out invoices is not indicated. Therefore, invoices issued using a facsimile signature do not comply with the established procedure and are not the basis for presenting VAT amounts for deduction.
This conclusion is confirmed by arbitrage practice. So, in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 27, 2011 N 4134/11, a similar situation was considered.
The basis for the refusal to apply the VAT deduction was the conclusion of the tax inspectorate that the procedure for filling out invoices did not meet the requirements of Art. 169 of the Tax Code of the Russian Federation. In particular, the signatures of the head and the chief accountant on the invoices were made by facsimile reproduction.
In support of the refusal, the courts cited the provisions of Art. 169 of the Tax Code of the Russian Federation and the Law on Accounting, which do not provide for the possibility of processing documents for primary accounting and tax accounting using a facsimile signature of persons authorized to sign them.
The Presidium of the Supreme Arbitration Court of the Russian Federation considers this conclusion of the courts to be correct for the following reasons.
Tax deductions for VAT are applied only if there are appropriate primary documents on the basis of invoices (clause 1, article 172 of the Tax Code of the Russian Federation).
The procedure for processing and issuing invoices is established by Art. 169 of the Tax Code of the Russian Federation, according to which the invoice is a document that serves as the basis for accepting the tax amounts presented for deduction or reimbursement. At the same time, invoices must be drawn up in compliance with the requirements for their execution, given in paragraphs 5 and 6 of the said article.
In accordance with paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, the invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.
A facsimile (translated from Latin - do like this) is a cliché, that is, an exact reproduction of a manuscript, document, signature by means of photography and printing.
The provisions of Art. 169 of the Tax Code of the Russian Federation does not provide for the possibility of facsimile reproduction of the signature when issuing an invoice. The Federal Law of 06.12.2011 N 402-FZ "On Accounting" does not contain such a norm, by virtue of which documents accounting must contain the personal signatures of the relevant persons, in connection with which a deviation from the established rules entails a refusal to apply tax deductions for such invoices.
A similar opinion is expressed in the Decree of the Federal Antimonopoly Service of the North-Western District of September 13, 2013 N A42-3909/2012. The taxpayer argued that the current tax legislation does not contain norms that establish acceptable ways of signing invoices, waybills and does not provide for a ban on making a signature by a manager by affixing a facsimile stamp. The arbitrators rejected it and stated that deviation from the established rules and the use by the taxpayer of invoices with a facsimile signature entails a refusal to apply tax deductions for such invoices, since it is precisely this nature of the signature that is obvious only to the taxpayer.
Another Decree of the Federal Antimonopoly Service of the North-Western District dated February 22, 2013 N A52-1727 / 2012 with a similar conclusion.
The company provided the following rationale. Tax legislation does not establish acceptable methods for signing invoices and does not prohibit signing a manager by affixing a facsimile stamp.
The courts of first and appeal rejected this argument and indicated that the provisions of Art. 169 of the Tax Code of the Russian Federation do not provide for the possibility of facsimile reproduction of the signature when issuing an invoice. The Law on Accounting does not contain a similar norm.

Additional information on invoices is allowed

The list of mandatory details that must be indicated in the invoices issued during the sale is established by paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation.
The rules of Ch. 21 of the Tax Code of the Russian Federation reflected in invoices additional details(information) is not prohibited. Moreover, the indication of additional details (information) in invoices is not a basis for refusing to deduct VAT amounts presented to the buyer by the seller (Letters of the Ministry of Finance of Russia of 26.08.
The judges are in solidarity with this (Resolution of the Federal Antimonopoly Service of the Volga District of 07.06.2008 N A55-14265 / 2007). Indication of additional information in the invoice is not provided for in paragraph 2 of Art. 169 of the Tax Code of the Russian Federation as a basis for refusing to accept for deduction the amount of tax presented by the seller.
Additional information included in invoices may include:
- addition of new columns (Letter of the Federal Tax Service of Russia dated July 18, 2012 N ED-4-3/11915@);
- indication of the position of the authorized person who signed the relevant invoice (Letter of the Ministry of Finance of Russia dated 10.04.2013 N 03-07-09 / 11863);
- indication of numbers of waybills;
- the indication in the invoice of the checkpoint of the subdivision and the checkpoint of the purchasing organization is not a violation of the current procedure for issuing an invoice (Letter of the Ministry of Finance of Russia dated July 24, 2013 N 03-07-09 / 29204).

Some blots may not be an obstacle to obtaining a VAT deduction

However, attention should also be paid to the provision of par. 2 p. 2 art. 169 of the Tax Code of the Russian Federation. It establishes that errors in invoices and adjustment invoices cannot be a reason for refusing to accept VAT amounts for deduction that do not prevent the tax authorities from carrying out tax audit to identify:
- the seller;
- buyer of goods (works, services), property rights;
- name of goods (works, services), property rights;
- their cost;
- tax rate;
- the amount of tax presented to the buyer.
Invoices that incorrectly (including with arithmetic errors) indicate the cost of goods (works, services), or there are no indicators of the cost of goods and the amount of VAT cannot be the basis for deducting tax amounts (Letters of the Ministry of Finance of Russia of September 18, 2014 N 03-07-09 / 46708, of May 30, 2013 N 03-07-09 / 19826).

Incorrect buyer's PPC in invoices does not prevent the receipt of a deduction

Invoices that incorrectly indicate the buyer's checkpoint are not grounds for refusing to deduct VAT (Letter of the Ministry of Finance of Russia dated 08.26.2015 N 03-07-09 / 49050).
The point is that Art. 169 of the Tax Code of the Russian Federation establishes mandatory details of the invoice, which are required to be filled out. In the absence of them, the deduction will be denied.
If there are inaccuracies or additions in the invoice that do not prevent the inspectors from determining the seller, buyer of the goods, the name of the goods, their cost, the tax rate and the amount of tax presented to the buyer, they will not be an obstacle to obtaining a deduction.
In the Decree of the Federal Antimonopoly Service of the Volga District of January 20, 2014 N A55-27704 / 2012, the judges note that the checkpoint is not indicated among the essential details of the invoice. Therefore, an incorrect indication of the checkpoint in the invoice is not recognized as non-compliance with the requirements of paragraphs. 2 p. 5 art. 169 of the Tax Code of the Russian Federation.
A similar position was taken by the arbitrators in the Resolution of the FAS of the East Siberian District of 06/20/2013 N A19-19838 / 2012. They rejected the inspectorate's argument that the invoices submitted by the company indicated an unreliable buyer's checkpoint, which is not a basis for refusing to tax deduction for value added tax, since Art. 169 of the Tax Code of the Russian Federation does not contain a requirement to indicate such an invoice detail as a checkpoint.

Failure to indicate or incorrect indication of the details of the checkpoint in the payment order rarely causes negative consequences for both the sender and the recipient of the payment. If there is an error in the checkpoint of the payee, then the funds themselves will be transferred to his account, although in some situations the bank may request clarification from the sender of the payment order. If funds are sent to the account budget institution, then they will get to the desired current account, but they may remain in the treasury of such an institution as unidentified payments. OKTMO is incorrectly indicated in the payment order An error in the payment order if the required OKTMO is incorrectly indicated (or not indicated) in itself will not entail such a tax offense as failure to fulfill the obligation to pay tax. So, according to sub. 4 p.

Online journal for an accountant

In this article, we will consider errors in the payment order and their consequences. As well as possible ways to fix them. Let's analyze legislative acts governing the system of payment orders.
There are two types of payment orders:

1. Issued for making payments on taxes and fees to budgetary or extra-budgetary state funds;
2. Issued to an organization (leading commercial or non-commercial activity) or to an individual entrepreneur, that is, the payment is intended for the counterparty.

The main errors in payment documents are:

• overpayments (for which you can almost always issue a refund),
• or underpayment of any amounts (when the way out of the situation is to make an additional payment or, if possible, offset overpaid funds).

If the payment is being processed by the bank, it is not too late to send a clarification letter to the back office.

The old checkpoint of the recipient is indicated in the payment order

But there are such errors in filling out payments, the consequences of which are more serious, and most importantly, the tax is not considered paid (accordingly, there will be fines, penalties or other penalties, especially significant for legal entities). Read also the article: → “Validity of a payment order: operations, documentation and validity period” So, a tax or fee is recognized as unpaid if:

1. Incorrect indication of the account of the payee.
   The money will not be transferred to the budget of the Russian Federation, or they will go to the account of the Federal Treasury, to which the money was not supposed to be sent;
2. Invalid bank name. The same consequences as in the case of an erroneous indication of the beneficiary's account;
3. Incorrect indication of the account of the Federal Treasury or the name of the bank due to the fault of the bank.
   The consequences are similar to the first two points.

Errors in the payment order to the counterparty

On Accounting" dated 06.12.2011 No. 402-FZ);

• information on the consent of the other party to the legal relationship to change the purpose of the payment.

A letter about changing the purpose of payment in a payment order can be drawn up according to the template we offer: Letter about changing the purpose of payment - sample. If the checkpoint is incorrectly indicated in the payment order Upon receipt of a written order from the client to transfer funds, the bank is obliged to conduct a comprehensive check of the data indicated in it, incl.

including details of the payee (clauses 2.1, 2.7 of the provision "

On the rules for the transfer of funds”, approved. Bank of Russia dated June 19, 2012 No. 383-P, hereinafter referred to as Regulation No. 383-P).

At the same time, the procedure for accepting for execution, revocation and return of client orders is established by the bank itself (clause 2.2 of regulation No. 383-P). including

How to make corrections in case of an error in a payment order?

Field 102 in the payment order

A63-12573/2016).

• A reference to an error in the payment order will not be taken into account by the court if the relevant party does not confirm its intention to correct this error by sending letters to the bank or counterparty in a timely manner (decision of the Arbitration Court of Moscow dated 07.12.2012 in case No. A40-70540 / 12).

Thus, the courts consider letters to correct errors in payment documents to be admissible evidence of the good faith conduct of the parties, and also consider them as an appropriate basis for correcting an error in the purpose of payment.
Such a letter is drawn up in free form and must contain the following information:

• the correct wording of the purpose of payment;
• date of correction;
• signatures of the persons who drew up the payment order, in which the correction is made (clause 7 of Art.

Answers to common questions Question №1: The company paid income tax, after which the accountant noticed an error in the payment order: the name of the wrong bank was indicated. What to do in this situation? Answer: You will have to send the amount due for tax payment again, because if you incorrectly indicate the name of the bank or account of the Fed.
Treasury money will not reach its destination.

It is not possible to specify the payment in this situation. Question number 2: What is the period of time given by the tax service to clarify the payment in case of an error? Answer: Legislatively, the deadlines for submitting an application to clarify the payment details (for taxes and fees, in the case of which this is generally possible) are not defined, but this can be done without problems no later than 3 years. To resolve issues with earlier errors, you need to go to court.

Attention

The requisite indicates the relevant information on the registration of a legal entity in tax authority, without the presence of a checkpoint in the payment order, it is impossible to carry out any money transfers. What is kbk in a payment order These two details are required to be reflected in payment documents when transferring funds.

Without their indication, the payment is considered invalid, and employees of the Treasury, upon discovering a gross error, will not carry out such an operation. It is worth pointing out that some legal entities related to status individual entrepreneurs do not receive this requisite, which means that the checkpoint is not affixed in the payment order.

The cell indicates "0". Also, in other reporting documents, where there is a “KPP” column, dashes are put down, or they remain empty. Deciphering the checkpoint The deciphering of the code is given in a special departmental directory.

Incorrectly specified checkpoint in the payment order to the supplier

Error in the payment order in the purpose of payment Clarification of the payment and change of purpose in the payment order: how to write a letter If the checkpoint is incorrectly indicated in the payment order OKTMO is incorrectly indicated in the payment order Error in the payment order in the purpose of payment Consider 2 situations when an error is detected by the payer:

• Until the execution of the payment order by the bank. In this case, this order is withdrawn, in return for which a new, corrected document with the proper purpose of payment is sent to the credit institution for execution.
• After the transfer of funds by the bank to the recipient of the payment.

  The process of correcting an error in a payment order in this case is not regulated at the legislative level, therefore, it is necessary to rely on established practice, including judicial practice.

If the checkpoint is incorrectly indicated in the payment to the supplier

Legislative acts on the topic Documents are represented by the following acts: Letter of the Ministry of Finance of the Russian Federation dated 01.03.05 No. 03-02-07 / 1-54 On further actions in the event of an error in the purpose of payment, art. 75 of the Tax Code of the Russian Federation On the accrual of penalties on the amount of untimely paid tax Federal Law No. 174-FZ of December 23, 2004 On new 20-digit CBCs and on the refusal of banks to accept payment orders with old CBCs from January 1, 2005 Order of the Ministry of Finance of Russia December 16, 2004 No. 116n “On approval of the procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution among the budgets of the budgetary system of the Russian Federation” On classifying funds sent on a payment order with an absolutely incorrectly indicated or old CSC to the category of unclassified payments, para.