With the transfer of the function of administering insurance premiums to the tax authorities (from January 1), accountants in practice were faced with many questions. In particular, how to get an unlawful demand for payment of insurance premiums for 2016 canceled, what to do with last year’s overpayment or arrears, and why the tax authorities have incorrect data on insurance premiums. These and other questions will be answered during the conference" Tax legislation 2017: results and prospects" answered the Deputy Head of the Department for Work with Debt and Bankruptcy of the Federal Tax Service of Russia Ulyana Votyakova.

Let us recall that in connection with the implementation of the transfer of powers to administer insurance contributions for compulsory pension, social and health insurance bodies of the Pension Fund of Russia and bodies of the Federal Social Insurance Fund of Russia in tax authorities information was transmitted about the debt of insurance premium payers, as well as information about the measures taken by the PFR bodies and the FSS bodies of Russia to collect this debt (clause 1 of Article 19 Federal Law dated July 3, 2016 No. 250-FZ " " (hereinafter referred to as Law No. 250-FZ). At the same time, as the conference participants said, not all data transferred by the Pension Fund of Russia and the Federal Social Insurance Fund of Russia to the tax service is correct.

What control powers do the FSS of Russia and the Pension Fund of the Russian Federation have? Find out from the material "Responsibility for violation of the legislation of the Russian Federation on insurance premiums (until December 31, 2016)" in "Encyclopedia of solutions. Contracts and other transactions " Internet version of the GARANT system. Get free access for 3 days!

According to a representative of the Federal Tax Service of Russia, control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions to funds that expired before January 1, 2017 is carried out by the relevant bodies of the Pension Fund of the Russian Federation, the Federal Insurance Service of Russia (). In this connection, the payer of insurance premiums must send an appeal regarding the issue of incorrect amounts of debt reflected in the balance of settlements for insurance premiums for last year, to the relevant territorial body of the state off-budget fund(). “Collection of amounts is the next stage after accrual, so if the payer does not agree with some accruals, then the issue of the legality of the funds’ actions must first be resolved. If a decision is made that the accruals were made incorrectly, then we promptly cancel the tax measures taken,” noted Ulyana Votyakova. “There is no point in collecting non-existent debt from the Federal Tax Service of Russia.”

Thus, the payer of insurance premiums should contact the Pension Fund of Russia and reconcile the calculations with them for periods that expired before January 1, 2017. Based on the results of the reconciliation, an act must be drawn up that will confirm the presence or absence of arrears of insurance premiums (Part 4 of Article 26 of the Federal Law of July 24, 2009 No. 212-FZ "", valid until 2017).

This procedure for clarifying information in the Pension Fund is due, among other things, to the fact that the Federal Tax Service of Russia does not have the right to independently, without confirmation of a document signed electronically. digital signature, make adjustments to the data of the Pension Fund and the Federal Social Insurance Fund of Russia submitted to the tax authorities (). However, as Votyakova said, in order to ensure the reliability of information about the status of the payer’s payments for insurance premiums, an agreement was established between the Federal Tax Service of Russia and the branches of the Pension Fund of Russia and the Social Insurance Fund of Russia to organize work on the transfer of the updated balance of payments. "When the payer contacts the tax authority directly with a question about the status of the payment insurance account, The Federal Tax Service of Russia, no later than three days from the date of application, sends the request to the appropriate branch of the extra-budgetary fund. If the fact of transfer of an unreliable settlement balance is established, the Pension Fund branch sends to electronic form to the tax authority with updated information, which will promptly be reflected in the payer’s personal account. In addition, the Pension Fund must send a response with corrected information attached to the applicant,” she explained.

The conference participants, in turn, told about cases when territorial tax authorities illegally wrote off entrepreneurs’ accounts. cash due to incorrectly transmitted data from the Pension Fund. "If the money was paid by you again, then it will be returned, but only after this information is confirmed. If the overpayment was formed before January 1 of the current year, then one must be returned by the fund, and for the overpayment that occurred after January 1, it will be necessary contact the tax inspectorate,” replied the representative of the Federal Tax Service of Russia. Let us remind you that the overpayment amount will be returned to the payer only after the debt on the corresponding penalties and fines has been repaid ().

In conclusion, Ulyana Votyakova promised that by the end of the year the situation with illegal demands for payment of insurance premiums will be settled. “All complaints that arise regarding the reimbursement of debts on insurance premiums are under control in the central office, and decisions will be made on each of them individually,” she added.

Materials from the newspaper “Progressive Accountant”, November 2017

It is already possible to sum up the interim results of the transfer of insurance premiums to the tax inspectorates, which, unfortunately, are not positive for policyholders. Passing on contributions rather than simplifying interactions created a ton of extra work for accountants.

Technical failures during data transfer

From January 1, 2017, the responsibility for administering insurance premiums transferred to the tax authorities. Along with the responsibility for administering contributions for pension, medical and social (in terms of contributions for temporary disability and maternity) insurance, the tax authorities also transferred the obligation to take measures to collect arrears in contributions accrued before 2017. Accordingly, reporting that allows monitoring the amount of accruals and contributions payable by the policyholder is submitted to the tax authorities.

To implement the transition, the Pension Fund had to generate calculations as of January 1, 2017 and transmit this information to the Federal Tax Service. But the transfer of residues from Pension Fund didn't go smoothly.

The first problem was technical failures, due to which the obligations of policyholders were transferred incorrectly, with arrears and penalties. For these arrears, which do not correspond to reality, the tax authorities began to send demands for payment of contributions. They indicate for what type of contributions and for what period it is billed. The inspectors did not find out why the debts arose and sent the situation to the funds to resolve, since they were the ones who created the debts. The funds found out that at the end of 2016 the policyholder had a zero balance, that is, there were no debts. As confirmation of balances, a certificate was issued about the status of settlements, which had to be submitted to the tax authority. Based on this document, adjustments were made to the taxpayer’s personal card, and the debts were cancelled.

The number of critical situations with the balance of contributions this year has overwhelmed the patience of entrepreneurs, they actively began to complain. Nine months later, a joint Letter of the Federal Tax Service and the Pension Fund of the Russian Federation dated September 1, 2017 No. NP-30-26/13859/3n-4-22/17710@ was issued.

It talks about how departments will now resolve the situation with incorrectly transferred balances. The letter indicates possible cases of adjustment: the contribution payer’s disagreement with the settlement balance or the need to clarify information if the Pension Fund itself finds an error. The Letter also sets deadlines for making adjustments. Within three working days after receiving the policyholder’s request, the tax authorities send the request to the Pension Fund of Russia. Funds must take steps to correct information within 20 working days. After receiving information from the funds, tax authorities correct the information in their databases within 7 working days.

Thus, it is already possible to submit applications directly to the tax authority, and the inspector does not have the right to refuse to accept an application to settle the balance of contributions.

December contributions

The second problem arose with December contributions. Those who submitted reports based on the results of 2016 with accrued but unpaid amounts for December could be faced with demands from inspectors to pay these contributions, despite the fact that in fact they may have already been paid. The fact is that the Pension Fund transferred the amounts of contributions for December as debt. Although, according to the regulations for the transfer of balances, the funds should not have included these contributions in debts, since the deadline for their payment is 01/15/2017.

This situation did not go unnoticed by the Federal Tax Service. A Letter dated March 15, 2017 No. 3N-4-1/4593@ appeared, which states that only the Pension Fund of the Russian Federation can make changes to the settlement balance, and accordingly, this is where you need to apply. However, taking into account the September joint Letter from the Federal Tax Service and the Pension Fund of the Russian Federation, which was mentioned earlier, the situation can now be resolved directly with the tax inspectorates.

Reporting for individual entrepreneurs

The third problem affected individual entrepreneurs. Until 2017, there was a rule in force under which an entrepreneur who did not pass tax reporting, additional 1% was added pension contributions V maximum size. Since 2014, claims for debts on contributions in the maximum amount have not been issued. But due to the fact that contributions are now administered by the tax authorities, including the collection of arrears for previous years, these debts began to be sent to entrepreneurs in demands for payment of contributions very actively.

Initially, to resolve this situation it was enough to pass tax return, and then contact the territorial Pension Fund with an application and a copy of the submitted declaration. Based on these documents, the Pension Fund made adjustments to the settlement balance.

But then a letter from the Pension Fund of Russia dated July 10, 2017 No. NP-30-26/9994 appeared, which indicated that the Pension Fund departments would not recalculate contributions calculated at the maximum for entrepreneurs who submitted declarations late, after the end of the billing period, that is, the year. The amount of liabilities was recalculated only for those who submitted their reports on time, but for whom the tax authorities did not inform the Pension Fund of the Russian Federation about what information was contained in the declaration.

The Federal Tax Service intervened in the situation and issued Letter No. BS-4-11/17461 dated 09/01/2017. The Federal Tax Service does not agree with the position of the Pension Fund of the Russian Federation regarding the recalculation of maximum contributions, citing the fact that in the Federal Law of April 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Compulsory Medical Insurance Fund” there was no prohibition on recalculation; accordingly, it must be made upon submission declarations, even late, to the tax authority. However, the Pension Fund of the Russian Federation is not obliged to be guided in its actions by Letters of the Federal Tax Service, therefore, in order to resolve the situation, a joint meeting of departments should be held, at which the procedure for further actions will be determined.

The transfer of insurance premiums from the Pension Fund to the Federal Tax Service has only one advantage, and that is in favor of the state - budget replenishment. Otherwise, the change of administrator entailed a lot of difficulties associated with the settlement of untrue debts. At the moment, the situation with the balance of payments is at a critical level: government bodies try to accept necessary measures, but it happens very slowly. All that remains is to wait until all problems are identified, agreed upon and eliminated.

Accountants and lawyers are so tired of the drawn debts on contributions that they create special websites where they share their experience of appealing illegal charges. See what work instructions were posted on one of these resources.

As we all already know, taxpayers like legal entities, as well as individual entrepreneurs, faced the problem of illegal re-charge of insurance contributions to the Pension Fund for periods before 01/01/2017, and, as a result, the debiting of funds from current accounts (Article 46 Tax Code RF), or by transferring documents to bailiffs for collection in case of insufficient funds in the current account or lack of information from the regulatory authorities about the current account (Clause 7 of Article 46, Article 47 of the Tax Code of the Russian Federation).

Initially, the transfer of the supervisory function over the payment of insurance premiums from the Pension Fund of the Russian Federation to the Federal Tax Service did not foretell any problems.

However, as we have seen, Pension Fund employees apparently decided not to bother themselves with unnecessary reconciliations and checking the accuracy of balances, and transferred all balances on an “as is” basis to the Federal Tax Service.

The fact that the Pension Fund of Russia is at fault here is obvious: a number of taxpayers simply did not post payments to the Pension Fund of Russia, some had a change legal address, and the previous PFR department did not consider it necessary to transfer information about payments and accruals to the new department, someone simply did not add some figure to the payment slip, and the payment was stuck in unidentified payments, etc., etc.

Then, unexpectedly for the Pension Fund of Russia, like snow in winter, claims began to arise from taxpayers who suddenly discovered arrears for previous periods in their personal accounts for insurance contributions to the Federal Tax Service. In the middle of the year, the Pension Fund tried to re-upload the data, and then it became even more interesting: it turned out that repeated downloads were incorrectly reflected in the Federal Tax Service, the reason for this being unfinished software, which did not provide for “resetting” previous downloads and loading new data.

At the same time, no constructive communication between the Pension Fund of the Russian Federation and the Federal Tax Service has occurred, and is not occurring. As a result, the Federal Tax Service, which was given the right to demand payment of arrears for previous periods, but was not charged with the responsibility to understand their reliability, launched large-scale actions to fill the budget.

Of course, employees of the Federal Tax Service are well aware that they are re-collecting payments already previously paid to the Pension Fund, but they also understand that while the court is in business, the treasury will be filled, and they will receive bonuses for fulfilling the plan by the end of the year.

Of course, what also matters here is that the majority of taxpayers will not challenge their actions, especially since they act solely on the basis of the rights granted to them, and are aware of their impunity.

Now to the point. Here I will outline a complete algorithm of actions that need to be carried out in order to achieve justice.

I’ll immediately make a reservation that questions like “why should we run” and “what if we don’t take this or that step” are not discussed by me here due to their uselessness. IN at the moment We are like frogs from a fable that fell into a jug of sour cream: one floundered and knocked down the butter and was saved. And the second one did not do anything and drowned. So everyone has their own choice. Although, of course, the state put us in this jug.

Step one

In your Pension Fund office at the place of registration, you must carry out a reconciliation before 01/01/2017 and receive a certificate on the status of settlements as of 01/01/2017.

Of course, at the bottom of this certificate it is stated in small print that it is not a document confirming the fulfillment of the obligation to pay insurance premiums, but this is the only document that today can be obtained from the Pension Fund.

Step two

We carefully study the requirement from the Federal Tax Service regarding exactly which contributions and for what period, in the opinion of the Federal Tax Service, have not been paid. Ideally, you should select payment requirements for each amount, and payment documents should be in paper form - not printouts from electronic payments, but documents from the bank with a seal.

You will need this for all complaints, including appeals to the court. I also advise you to request the requirement itself in a written form in free form from your Federal Tax Service Inspectorate in paper form.

Step three

Request from your Federal Tax Service Inspectorate a copy of the decision on the basis of which payments are collected: we write to the Federal Tax Service Inspectorate an application in free form with a requirement to issue on paper a copy of the decision, in accordance with which insurance premiums are collected for periods before 01/01/2017. The decision is precisely that “non-normative act” of the tax authority, which can and should be appealed in accordance with Art. 138 Tax Code of the Russian Federation.

The decision is made after the taxpayer has issued and failed to comply with a demand, and must contain a reference to the number and date of this previous demand. The decision will already include one entire amount, so before that I advise you to work out the requirement, in otherwise you will not have a logical chain to prove that you are right.

Step four

Currently, the Federal Tax Service and the Pension Fund of the Russian Federation have issued, which states that if the taxpayer disagrees with the balance transferred to the Federal Tax Service, both regulatory authorities are obliged to take measures for corrective unloadings.

However, let us not delude ourselves: in paragraphs. 4) clause 1.2 and clause 2.2 of section 1 of the letter states that there is no technical solution for overloading yet - “it is being developed.”

However, it follows from this letter that it is necessary to submit a statement of disagreement to the Pension Fund or the Federal Tax Service.

I advise you to submit it to both addresses, and in paper form, with a receipt stamp on the second copy. So, we submit it to our PF department and to our Federal Tax Service at the place of registration. It is not at all necessary to write the names of the managers (positions) in the header.

Next, we write that Individual Entrepreneur Ivanov does not agree with the balance as of 01/01/2017. The response period in accordance with clause 2 of section 3 of the letter is 20 working days, plus 7 working days for making changes (clause 3 of section 3). Be sure to include your address, as they will send responses by mail.

Download a sample statement of disagreement and.

Step five

Now let's start the appeal. According to Art. 138 of the Tax Code of the Russian Federation, a non-normative act of the tax authority (in our situation this is a decision on collection) must first be appealed to a higher authority, that is, for Moscow, this is the Federal Tax Service for Moscow.

Here you can already submit both on paper and electronically, since electronic filing of a complaint with the Federal Tax Service has been worked out, and it will not be lost. The response period is one month. Only after receiving a response to the complaint, the taxpayer has the right to apply to the court with a demand to cancel the decision on collection; without observing the pre-trial procedure for resolving the dispute, the court will refuse to consider the statement of claim (clause 2 of Article 138 of the Tax Code of the Russian Federation).

Please note that in the case of a paper appeal, the complaint against your Federal Tax Service Inspectorate is written to the Federal Tax Service Office in Moscow, but is submitted to your Federal Tax Service Inspectorate in three copies (we hand over two, the third is for marking).

I still recommend filing in paper form, since when submitting through the Federal Tax Service website you do not have the text of the complaint in your hands, the site does not provide the ability to print out the submitted complaint, and in the future difficulties may arise in proving that you really appealed This is a decision, and not some other decision or action or inaction of the tax authorities.

Including to the court, which, I repeat, will not accept statement of claim without confirmation of the fact of appeal in pre-trial order. We enclose with the complaint all the documents you refer to, an example is in the attachment.

Step six

Further, I consider it not obligatory, but not superfluous, to file a complaint with the Pension Fund.

Download. Here the complaint must be submitted not to your territorial department at the place of registration, but to the Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region (115419, Moscow, Stasovoy St., 14, building 2). The complaint is similar to the one we submit to the tax office, only the requirements are different, so it won’t be any extra work, and it will add to the folder of documents about disagreement.

Moreover, it is not yet entirely clear how the situation will unfold further; the PFR is actually primarily to blame, not the tax office, and from whom to demand losses, or at least payment of interest on illegally written off funds, is still unclear. It may be necessary to involve both the Federal Tax Service and the Pension Fund as defendants in court.

In conclusion, I will say that there are no official possibilities to suspend the collection of funds. You can try to write applications to the Federal Tax Service to suspend collection, to the service bailiffs, but in my practice not a single application has been satisfied. Going to court will also not suspend the execution of the decision. Unfortunately, the suspension of collection in accordance with paragraph 5 of Art. 138 of the Tax Code of the Russian Federation is possible only when appealing decisions of tax authorities on bringing to responsibility for tax offenses(which I don’t wish for you at all), and then only if a bank guarantee is provided.

The only thing I am absolutely sure of is that the funds collected again will be returned sooner or later. I hope this material will help you.

By the way, we recently posted on “Clerk”, which in practice is completely unworkable.

Pension Fund specialists and tax authorities have come to an agreement on how they will correct errors that arose when transferring the balance of insurance premiums to mandatory pension insurance and compulsory medical insurance, penalties and fines accrued as of 01/01/2017 (Letters of the Pension Fund of the Russian Federation dated 09/06/2017 No. NP-30-26/13859, Federal Tax Service of the Russian Federation No. ZN-4-22/17710@, FSS of the Russian Federation dated 09.15.2017 No. 02-11-10/06-02-3959P, Federal Tax Service of the Russian Federation No. ZN-4-22/18490@).

Many taxpayers are faced with the fact that errors arose when transferring the balance of insurance premiums, penalties and fines from the Federal Insurance Service of the Russian Federation and the Pension Fund of the Russian Federation. In accordance with the provisions of Federal Law No. 243-FZ dated July 3, 2016, a procedure for interaction between branches of the Pension Fund of the Russian Federation and branches of the Social Insurance Fund with the Federal Tax Service in the constituent entities of the Russian Federation was developed.

In accordance with this procedure, the Funds provide for the transfer by the Funds to the Offices of the Federal Tax Service of Russia for the constituent entities of the Russian Federation of the balance of settlements of the payer of insurance premiums with the Fund’s budget strictly as of 01/01/2017. The specified balance should not include the amounts of additional accruals for settlements for 2016, since in accordance with Federal Law No. 212-FZ dated July 24, 2009 established the deadline for payment of the insurance premium for December 2016 as January 15, 2017.

However, in practice, when tax authorities accepted information, cases were identified in the balance as of January 1, 2017, of amounts subject to additional accrual based on the results of calculations for 2016.

In addition, insurance premium payers discovered other errors.

At the same time, tax authorities collected non-existent arrears from companies through collection. Attempts to settle the balance with the tax authorities led nowhere. According to explanations from tax officials, tax authorities do not have the right to independently make changes to the composition of the information received.
In order to reliably reflect the state of payers’ settlements as of 01/01/2017, tax authorities have the right to correct identified deficiencies in the “Settlements with the Budget” cards only after the Fund has submitted updated information (Letter of the Federal Tax Service of the Russian Federation dated 03/15/2017 No. ЗН-4-1 /4593@).

Thus, in case of disagreement with the balance of calculations for insurance premiums as of 01/01/2017, transferred by the Fund, the payer could only contact the appropriate branch of the Fund, since the tax authorities did not administer insurance premiums for periods before 01/01/2017

The Pension Fund of the Russian Federation and the Federal Tax Service of the Russian Federation, in order to resolve issues regarding the adjustment of information transmitted by the territorial bodies of the Pension Fund of the Russian Federation to the tax authorities, on the amounts of insurance contributions for compulsory pension and compulsory medical insurance, penalties and fines accrued as of 01/01/2017, developed recommendations on the procedure for interaction between branches Pension Fund and tax authorities during adjustment specified information. That is, now the document clearly states the procedure and actions of the policyholder and the insurer to adjust the balance of insurance premiums formed as of 01/01/2017 (Letters of the Pension Fund of the Russian Federation dated 09/06/2017 No. NP-30-26/13859, Federal Tax Service of the Russian Federation No. ZN -4-22/17710@, Federal Tax Service of the Russian Federation dated September 15, 2017 No. 02-11-10/06-02-3959P, Federal Tax Service of the Russian Federation No. ЗН-4-22/18490@).

How and within what time frame is the balance on insurance premiums settled?

According to the new clarifications, the policyholder has the right to address the issue of adjusting the balance of insurance premiums both to the Funds and to the tax office.

How will the exchange of information take place between the territorial branches of the Pension Fund and the Federal Tax Service in the constituent entities of the Russian Federation?

The exchange of information between the branches of the Pension Fund and the Federal Tax Service in the constituent entities of the Russian Federation is carried out electronically at the regional level.

Correction of information transmitted by the territorial bodies of the Pension Fund of the Russian Federation to the tax authorities is carried out in the following cases:

• disagreement of the payer of insurance premiums with the balance of calculations (when the payer of insurance premiums applies to the tax authority or to the territorial Pension Fund body);
• the need to clarify information submitted to the tax authority in the event that the territorial body of the Pension Fund of the Russian Federation identifies facts of incorrect sending of data to the tax authority as of 01/01/2017.

Company and individual entrepreneur who do not agree with the amount of the transferred balance on insurance premiums have the right to submit an application for its adjustment not only to the Funds, but also to the tax office.

Algorithm for interaction between the Funds and the tax inspectorate when applying for a balance adjustment to the tax authority:

• the policyholder submits an application to the tax authority at the place of his registration to adjust the balance;
• the tax authority at the place of registration of the payer sends, through the Federal Tax Service of the Russian Federation, to the appropriate branch of the Pension Fund of the Russian Federation and the Social Insurance Fund, a request accompanied by a copy of the payer’s application no later than three working days from the date of receipt of the payer’s application to the tax authority;
• The funds make a decision to adjust the balance taking into account the norms contained in Article 12 of the Federal Law of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation” no later than 20 working days from the date of receipt of the appeal.

In order to determine the need to correct information, the territorial body of the Pension Fund must carry out the following activities:

• reconcile the status of settlements with the payer (if there is a request from the payer);
• analyze the reliability and completeness of the transmitted information on calculations, updated calculations and decisions based on the results of on-site and desk audits.

• Tax officials, based on decisions made by the Pension Fund branches on the amounts of settlement balances for insurance premiums, penalties and fines, adjust the balance in the budget settlement card.

The period for making changes by the tax authorities to the balance in the taxpayer’s card should not exceed 7 working days from the date of receipt of the relevant information from the Funds.

Thus, it will take 30 working days for tax authorities to adjust the balance of calculations for insurance premiums.

However, in practice the period may be delayed. The electronic exchange format between the Funds and tax authorities is given in Letters of the Pension Fund of the Russian Federation dated 09/06/2017 No. NP-30-26/13859, Federal Tax Service of the Russian Federation No. ЗН-4-22/17710@, FSS of the Russian Federation dated 09.15.2017 No. 02- 11-10/06-02-3959P, Federal Tax Service of the Russian Federation No. ЗН-4-22/18490@.

If, as a result of sending corrected information for the payer, the settlement balance for all, one or several BCCs is reset to zero, or the payer of insurance premiums does not have data on this BCC, the value “0” in the context of the BCC is subject to transfer to the tax authority.

If the policyholder submits an application directly to the Funds, he will save three business days. But then the tax authorities, in the event of an erroneously reported arrears of insurance premiums, penalties and fines, can issue a claim or write it off for collection.