Having made a mistake in payment order when transferring 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):

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 to free form. It makes sense to indicate:

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.

ABOUT the decision taken according to your application for clarification of payment, the Federal Tax Service must inform you within 5 working days after making such a decision.

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
The 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 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. A 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.

In article 45 Tax Code 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 payment obligations can only be resolved through the court. In this regard, some changes were made to the Tax Code of the Russian Federation that regulate this situation.

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

1. Errors leading to non-payment of taxes to the budget. In such situations, penalties for arrears will be charged. But the amount still needs to be paid;
2. 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:

1. The Federal Tax Service will notify the company about the suspended payment.
2. 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 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 Personal Area 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 has been executed by the bank, they can be corrected in only one way - by re-transferring the money using the correct details. The original amount paid will have to be returned as overpaid.

• to the bank – if the payment is not executed;

IN tax office Submit your application 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 a copy of the organization’s application for a refund of payment to the application. in electronic format(scan image). Having received these documents, no later than the next working day, the Federal Tax Service of Russia will forward them to regional administration Treasury to return the erroneously received amount. After this, the regional treasury department will transfer the organizations erroneous payment and within three working days will notify representatives of the tax service about this.

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 to achieve justice you have to decide this question already in court.

This situation is due to the fact that in the Tax Code Russian Federation The responsibilities of the taxpayer and the tax inspectorate in the event of errors in the 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, an arrears and penalties for its amount will be recorded on the personal account.

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 of this statement the inspection will be able to initiate a reconciliation of paid taxes, fines and penalties, or immediately make a decision to clarify the payment on the day of actual payment of the tax. And, of course, the penalties that were accrued according to 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:

1. Contact the bank and receive confirmation of timely tax payment in writing. Simply put, a payment slip with a bank mark indicating execution.
2. 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. At the same time, 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 the 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. Tax officials will reflect the payment according to the code of the area where the simplified person 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 by pension contributions, If transferred amount recorded on 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 debited 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 unique identificator accruals. 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 State Information system on 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 resulted in the failure to transfer the required amount to the budget of the relevant state off-budget fund to the appropriate account of the Federal Treasury (subclause 4, clause 6, article 18 Federal Law dated July 24, 2009 No. 212-FZ). If, despite the incorrect indication of the KBK 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 administrator’s account and its name are correctly reflected in the payment order, then the mere fact of incorrectly indicating the KBK category denoting the administrator of receipts does not indicate 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 corresponding extra-budgetary funds.

The very fact of incorrect code indication budget classification is not a basis for recognizing the obligation to pay insurance premiums as unfulfilled, the AC concluded Northwestern district in the resolution of 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 a payment order to the bank for transfer Money from your account (if required amount 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 fault credit organization, then the situation can be corrected 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 an arrears will arise, 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 if 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 did not lead to the non-transfer of tax to the budget to the appropriate account of the Federal Treasury, but the inspection at the location separate division still calculated a penalty for non-payment, the company can submit a statement to the Federal Tax Service about the mistake. 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 provided.
• Application for clarification of payment in 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 you don’t even have 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 of 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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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.

Rationale

1. From the articleQuestion answer

The organization submitted (sent through the TKS 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.

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 complete or less than a month 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 tax return The tax office can:

fine the 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 is required to submit tax returns, but for any reason has failed to fulfill this obligation. For example, an organization that is exempt from taxpayer obligations, but is tax agent for VAT (paragraph 2, clause 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. In the presence of 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 the Plenum of the Supreme Arbitration Court of the Russian Federation No. 9).

The decision on the fine and its amount is made only after desk audit 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 advance tax payment calculations, blocking bank accounts does not apply (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 date established for filing the declaration (

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 for free information to taxpayers, approved by Order of the Ministry of Finance of Russia dated January 18, 2008 No. 9n. From paragraphs 133 and 136 of this document It follows that tax authorities may not accept reports if they are submitted to an inspectorate whose competence does not include their acceptance.

The company is withdrawing from tax accounting in the previous inspection no later than the working day following the day the corresponding entry was made in the Unified State Register of Legal Entities, and within three working days after that 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 in 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 manage to timely submit a declaration to the inspectorate at the new place of registration of the company, prosecution under Art. 119 of the Tax Code of the Russian Federation, in our opinion, is lawful. 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 (Decision 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.

Filing a tax return is the submission of a document in which taxpayers indicate information about income and their sources, expenses, the tax that was paid and other data relating to the payment of taxes.

The declaration, together with other documents that contain information about the payment of taxes by individuals and legal entities, is called tax reporting.

Who is required to submit this document?

All citizens who for last year received any income other than that on which tax was paid by the employer.

The following categories of citizens must submit a report on their income and expenses:

• individual entrepreneurs ( ?);
• receiving income from abroad;
• receiving income from the rental or sale of property;
• those engaged in private practice;
• receiving income other than their main place of work (more than 50 thousand per annum).

In what cases should it be provided?

1. A declaration must be provided if you are a lawyer, teacher or in private practice.
2. If you received income from abroad, it doesn’t matter from whom.
3. If you are engaged in individual entrepreneurship, have won an amount of more than four thousand rubles (or a prize for such an amount) in any competition or lottery, or have received valuable property as a gift.
4. And also to everyone who rented out an apartment or other property or sold it.

The declaration does not need to be submitted if the sold property was owned for more than three years, if you received an expensive gift from close relatives (these are considered parents and brothers and sisters), if you received an inheritance, received an award as an honored figure or athlete, and also if you worked several jobs at once (main place, part-time, part-time GPC agreement).

The procedure for presenting this document to the state. organ

The tax report must be submitted strictly in the prescribed form(forms can be obtained from the inspector or on the website), in electronic or paper form.

Currently, there are three ways: in person, by mail and via the Internet.

How to send a declaration by mail?

It is not always possible to bring a document in person, for example, when this requires going to another city. Therefore, taxpayers often resort to postal services.

1. The submitted report, together with all attachments, is sent by mail with a list of the attachments in two copies - one for the tax office, and the second remains for the sender.
2. The inventory must indicate all attached documents and be stamped; a receipt must be attached to the inventory confirming that the letter was sent.
3. For greater confidence, you can send correspondence as a valuable or registered letter.
4. The date of dispatch of the papers is considered to be the one indicated on the postal stamp upon dispatch.

How to submit it electronically?

Personally

Many payers prefer to come to the inspection office in person or send a proxy. This can take quite a long time, as there are usually long queues waiting for them. But this will allow you to immediately ask the inspector questions that concern you, and correct errors received during filling out on the spot.

Features of filing by an individual

The declaration is submitted to the tax office at the place of residence, for a report on sold real estate - at the place of registration of this property.

Filling and filing may be difficult at first. You need to approach this procedure carefully and responsibly, filling out all the paperwork correctly and submitting it on time so that you don’t have to pay fines in the future.

No one is immune from mistakes. For example, it may happen that the declaration 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 the erroneous declaration, in the payer’s personal account corresponding 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 “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 single tax submit mid-year profit declaration Only legal entities are obligated “immediately”. Entrepreneurs are waiting for the end of the year (explanations in category 109.04 ZIR SFSU);

When submitting electronic reporting 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 the question from our reader).

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 fresh explanations confirm this.

And further. Financial sanctions for excessive filing of tax reports 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.