Application for transferring kbk to ifs. Letter to the IFNS for offsetting by kbk

Where to apply for offset or refund of taxes, penalties, fines? By general rule you must contact the tax authority at the place of registration (i.e. at the place of registration). Difficult cases: see in more detail: different tax authorities (registration at the place of doing business, etc.) opinion is shared by the Ministry of Finance. Although the Federal Tax Service in some cases believes that the taxpayer has the right to independently choose which tax office it is more convenient for him to contact. see more: change of tax office (error of the "old" FTS) If an error is discovered after the change of the tax office, all applications are submitted at the place of the current tax registration.

Application for tax offset from one kbk to another

In addition, an entrepreneur can act as a tax agent: for example, transfer personal income tax from the wages of his employees to the budget. It is also impossible to offset between taxes for which an individual entrepreneur acts as a tax agent and taxes for which an individual entrepreneur is a taxpayer.
Application for a credit of overpaid or collected tax (form / form, sample) App. No. 9 to the Order of the Federal Tax Service of Russia dated 03.03.2015 No. ММВ-7-8/: open for viewing or download for filling (doc, 32KB). View sample filling with comments. Application for refund of overpaid or collected tax (form / form, sample) App.
No. 8 to the Order of the Federal Tax Service of Russia dated 03.03.2015 No. ММВ-7-8/: open for viewing or download for filling (doc, 34KB). View sample filling with comments.

We submit applications for offset and tax refund using new forms

Attention

The term for applying to the court when challenging the decision of the tax authorities is 3 months from the day when the tax authority refused to offset (refund) or did not make a decision on the offset (refund) within the period established by the Tax Code (this is 10 working days). You can also apply to the court with a material claim for a set-off or refund of overpaid taxes, i.e.

apply to the court for an appeal against the decision tax authority, but on the return (offset) of the overpaid amount of tax. In this case, the general statute of limitations is 3 years. The line here is thin, legal: if you have just such a case, contact a lawyer.

Excessively collected tax Deadline for filing with the tax authority is 1 month from the day you learned about the collection, or when it came into force judicial act about the unlawful collection of taxes. The term for applying to the court is 3 years from the date when you learned or should have known about the collection of excess payments.

Overpayment of taxes. offset rules

Or from the statutory filing date of the return, if the return is filed late.

If the tax was paid in installments (several installments) and an overpayment occurred, the period is calculated for each payment separately.

Rules for calculating the term:

the term expires on the corresponding date and month of the last year of the term (i.e. the same date of the same month three years later);
If the deadline falls on a weekend or holiday, the deadline is extended to the next business day.

For example: an erroneous payment was made on October 28, 2014, since October 28, 2017 is Saturday, then you must apply for a refund (offset) of the overpayment by October 30, 2017 inclusive.

IP tax navigator. offset and refund of overpayment on taxes (fines, penalties)

Download sample The application is considered by controllers, and the result is reported to the taxpayer:

within 10 days from the day it was received by them;
from the date of signing the tax reconciliation act (if the reconciliation was initiated by you).

Familiarize yourself with the regulated tax response form. Download the form The offset is made by employees of the IFTS in which you are registered.

Info

Results To offset the overpaid tax amounts, fill out an application. After consideration by the inspectors of the application for offsetting the amount of overpaid tax, they will make an appropriate decision.

The forms of documents involved in the document flow of the offset procedure are approved by local regulations tax department.

Sample application to the IFTS for offset from one kbk to another in 2018

When paying salaries, this amount was withheld, but only 7,000 rubles were transferred to the budget. At the same time, the organization, as a taxpayer, had an overpayment of VAT in the amount of 6,000 rubles.

Part of this overpayment (5000 rubles) can be set off against the arrears tax agent by personal income tax. Our table will help to compare the BCCs for which credit is possible in 2018. 2018 Tax Credit Checklist Overpaid tax Credit options* Federal payment (e.g. income tax, VAT, "simplified" tax, UTII, etc.) Any federal tax Regional level payment (corporate property tax, transport tax ) The same tax or any other regional Local tax (land tax) The same tax * Overpayment of tax can be credited not only against future tax payments, but also against arrears, transfer of penalties and fines (paragraph 1 of article 78 Tax Code of the Russian Federation).

Important It makes sense to indicate in it:

information about the payment order in which an error was made (date, number of the payment order, payment amount and name of the tax / contribution);
information about the attribute you want to clarify, indicating the correct data.

Attach a copy of the payment you want to clarify to the application for clarification of payment. Clarification of tax payments: actions of the Federal Tax Service Inspectorate After receiving your application, the tax authorities may offer to reconcile payments (clause 7, article 45 of the Tax Code of the Russian Federation). True, this is optional. O decision according to your application for clarification of the payment, the IFTS must inform you within 5 working days after making such a decision. If the decision is positive, and before it is made, penalties will be charged to you, then they will be reversed (clause 7, article 45 of the Tax Code of the Russian Federation).

Tax authorities must notify their decision within 5 working days after its adoption. If the decision is positive:

offset - within 10 working days;
return within one month.

The term is generally considered from the date of receipt by the Federal Tax Service of the taxpayer's application. But. If the overpayment is revealed by the entrepreneur, the tax authority has the right to believe not immediately and initiate additional procedures:

reconcile tax payments - no more than 15 business days (if there are no discrepancies - 10 business days);
conduct a desk audit (if the presence of an overpayment follows from the declaration, for example, annual or clarifying) - no more than 3 months.

And already at the end of these procedures, the deadline for making a decision by the Federal Tax Service and for offsetting and returning the overpayment, i.e.
plus 10 business days for a credit or plus a month for a refund.

The Federal Tax Service has changed the term of personal income tax from vacation pay

The Ministry of Labor allowed to pay wages below the minimum wage
Rostrud changed the terms of payment of vacation pay

But according to the established rules, you need to fill out an application for this, a sample of which we have given for you, so it’s better not to be too lazy and draw up an “extra piece of paper” (clauses 4 and 5 of article 78 of the Tax Code of the Russian Federation).

Letter to the tax office about the transfer of funds from one kbk to another

Which payments can be offset against the overpaid First, check whether it is possible to offset the overpayment of one tax against another in your particular case. After all, it is not possible to send an existing overpayment to any KBC. Everything will depend on what exactly you have overpaid for.
And what taxes - the rest. That is, it is important what mandatory payments your company must pay to the budget. Transfer letter to tax office Money from one CBC to another For example, if we are talking about taxes under the simplified tax system, then paying them to the budget, the taxpayer indicates a certain CBC, indirectly “covering” in this way the costs that the state makes on public sector employees: medicine, education, etc. (just like with other fees - they all have a strictly designated purpose).

CBC list for customs payments in 2018

How to fill out an application for a tax overpayment offset An application form for a tax offset is given in Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV-7-8 / KND - 1150057. Thus, a standard form is filled out. We brought it for download. You will also find a design template below.

Please note: The current form has been in use since March 31, 2017. Prior to this date, a different form was used. Therefore, check the details of the documents that you are preparing to fill out. Download a clean tax offset application form If you want to pay off the arrears through the offset mechanism, but do not yet know the exact amount, you can not fill out a special line in the application to indicate the amount of the offset.

Such explanations in the interests of quick repayment of debts were given by officials from the Ministry of Finance in a letter dated 09/02/2011 No. 03-02-07 / 1-315.

Letter to the tax office about the transfer of funds from one kbk to another

Or mailing is also possible (by a valuable letter with a description of the attachment);

in electronic form (with enhanced qualified electronic signature via TCS or Personal Area taxpayer).

What to do after submitting an application for offset After applying to the Federal Tax Service with an application to transfer tax from one CBC to another, a sample of which we have given, wait for the decision of the inspectors. The tax authorities have 10 business days to issue a verdict on the offset from the day they received a corresponding application from you (paragraph 2, clause 4, article 78 of the Tax Code of the Russian Federation). The IFTS must inform you of its decision to set off or refuse it within five working days from the date of receipt of the response (clause

9 st. 78 NK). What to do if insurance premiums are overpaid to the IFTS In the case of insurance premiums, the procedure for recalculating amounts is similar to that described above for taxes.

Attention

KND - 1150057. Thus, a standard form is filled out. We brought it for download. You will also find a design template below. Please note: The current form has been in use since March 31, 2017.

Important

Prior to this date, a different form was used. Therefore, check the details of the documents that you are preparing to fill out. Download a clean tax offset application form If you want to pay off the arrears through the offset mechanism, but do not yet know the exact amount, you can not fill out a special line in the application to indicate the amount of the offset. Such explanations in the interests of quick repayment of debts were given by officials from the Ministry of Finance in a letter dated 09/02/2011 No. 03-02-07 / 1-315.

Letter of tax offset from one kbk to another

Application for offsetting overpaid tax: sample You can apply for offsetting overpayment to the tax office in one of 3 ways: Sample application for clarification of tax payment (error in CCC) Address: 109377, Moscow, Limited TIN 7755134421, KPP 772101001 1st Novokuzminskaya, 11 on the clarification of the tax payment (error in the CBC) In the payment order dated October 26, 2018 No. 267 for the transfer of an advance payment under the simplified tax system (object "income") for 9 months of 2018 in the amount of 100,000 rubles. in field 104, the BCC was incorrectly indicated (18210501111011000110). The following should be considered correct: 18210501011011000110.
Based on paragraph 7 of Art. 45 of the Tax Code of the Russian Federation, please make the appropriate changes. 1. Copy of payment order dated October 26, 2018 No. 267.

Online application to the tax office for transfer from one kbk to another

Features of the document and general points An application for a tax offset from one CSC to another can be written either in free form or according to an established unified model. Regardless of which method is chosen, you need to refer to Article 78 of the Tax Code of the Russian Federation. We will take a standard form as an example, since it contains all the necessary lines, is convenient and easy to fill out. First of all, let's say that you can enter information into the form both on a computer and by hand. If the second option is chosen, then you need to ensure that the document does not contain inaccuracies, errors and edits. If they did happen, another form should be filled out. The application must be signed by the applicant or his legal representative - the head of the organization or another person authorized to act on his behalf.

The form must be drawn up in two identical copies,

one of which must be handed over to the inspector tax service,
the second, after putting a mark on the acceptance of a copy in it, keep it for yourself.

Such an approach in the future will avoid disputes with the tax service regarding the availability of an application or the timing of its submission. A sample application for a tax credit from one CBC to another First, the following are entered into the form:

addressee, i.e.

Online magazine for an accountant The fact is that CSCs change quite often and employees of commercial companies do not always have time to track these changes in time. Responsibility for errors in the CCC lies entirely on the shoulders of taxpayers. If the accountant of the organization incorrectly indicated the CCC in the payment documents, this means only one thing: the payment will go for other purposes.

Form for transferring payments between kbk

Application for tax offset from one kbk to another
Letter to the tax office about the transfer of funds from one kbk to another
Sample application for clarification of tax payment (error in kbk)
IP tax navigator. offset and refund of overpayment on taxes (fines, penalties)
Clarification of payment to the tax
Sample application to the IFTS for offset from one kbk to another in 2018
Letter to the tax office about the transfer of funds from one kbk to another
Letter to the tax office on the transfer of funds from one kbk to another 2017
A letter to the tax office about the transfer of funds from one kbk to another form

Application for tax offset from one kbk to another How to fill out an application for offsetting tax overpayments The application form for tax offset is given in Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV-7-8 /

What norm of the Tax Code allows set-off and between which CBCs is it possible in 2019?

The rules for offsetting overpaid taxes are described in Art. 78 of the Tax Code of the Russian Federation.

Find out where the overpayment comes from and how it is detected.

By law, it is allowed to credit taxes of one type (at the same time, the CBC and the type of budget - the recipient of tax payments do not play a role):

overpayment for federal tax(profit, VAT, etc.) - against the payment of any federal tax;
overpayment of regional tax (property, transport, etc.) - against the payment of any regional tax;
overpayment of local tax (for example, land) - on account of payment of this tax.

It is also possible to use the set-off procedure for overpaid insurance premiums. Starting from 2017, it is allowed to offset only within insurance premiums of one type (for example, overpayment of contributions to the PFR can only be credited against future payments on them).

In order to set off, you need to take care of sending the controllers an application for offsetting the amount of overpaid tax. How to do this, we will tell in the next section.

Statement of offset: form and sample

The amount overpaid to the budget can be found by the taxpayer or the supervisory authority. If the controllers were the first to find it, they are obliged to inform you about it in writing within 10 days from the date of establishing the fact of the overpayment (clause 5, article 78 of the Tax Code of the Russian Federation).

If you found the overpaid amount on your own, you need to send an application to the tax authorities for the offset. From January 9, 2019, the application form has changed. Now you need to use the form as amended by the order of the Federal Tax Service dated November 30, 2018 No. MMV-7-8 / [email protected]

Download form

Read about the rules for filing an application for a refund of a tax overpayment.

Below is a sample application form.

Download Sample

The application is considered by controllers, and the result is reported to the taxpayer:

within 10 days from the day it was received by them;
from the date of signing the tax reconciliation act (if the reconciliation was initiated by you).

Read the regulated form of the response of the tax authorities also as amended from 01/09/2019.

Download form

The offset is made by employees of the IFTS in which you are registered.

Results

To set off the overpaid tax amounts, fill out an application. After the inspectors consider the application for offsetting the amount of overpaid tax, they will make an appropriate decision and inform you about it. The forms of documents involved in the document flow of the offset procedure are approved by the regulatory acts of the tax department. From 01/09/2019, their forms have been updated.

Drawing up an application for offsetting tax from one CBC to another is an inevitable part of the procedure for correcting an error in the work of an accountant when transferring a tax or other payment to the state budget.

FILES

What is CBC

Under the abbreviation KBK, the phrase "budget classification code" is hidden. In a nutshell, this concept can be explained as follows:

KBK- This is a multi-valued, four-step sequence of numbers that indicates all the information about the payment made, the path it takes, including information about who and where paid the funds, as well as for what purposes they will be spent.

For example, if we are talking about taxes under the simplified tax system, then paying them to the budget, the taxpayer indicates a certain BCC, indirectly “covering” in this way the costs that the state makes on public sector employees: medicine, education, etc. (just like with other fees - they all have a strictly designated purpose).

More broadly speaking, CBCs allow you to track the collection of taxes in a particular direction, make the necessary monitoring and, taking them into account, form and plan future budget spending for certain items of expenditure.

What are the dangers of errors in CBC

When paying to the budget, accountants of enterprises and organizations, indicating, sometimes make mistakes. They can be caused by banal inattention, but most often they still occur simply out of ignorance. The fact is that CSCs change quite often and employees of commercial companies do not always have time to track these changes in time.

Responsibility for errors in the CSC rests entirely on the shoulders of taxpayers.

If the accountant of the organization incorrectly indicated the BCC in the payment documents, this means only one thing: the payment will go for other purposes. That is, in fact, the money will go to the budget, but at the same time it will be impossible to distribute it correctly, so it will be considered that the state did not receive these funds. In this regard, the tax service specialists will file this as a arrears on the corresponding income item (even if an overpayment is formed on another item due to such confusion), which means that in the future this will entail the imposition of penalties and fines on the taxpayer.

What to do to fix CBC

To correct the CBC, it is enough to write an application to the territorial tax office with a request and, if necessary, indicate in it the tax period and information about the taxpayer.

Supporting documents must be attached to the application. After reconciliation of the payments made with the tax authorities, the necessary decision is made by the supervising inspectors (the deadline for its adoption is not regulated by law), which is then transferred to the taxpayer.

It is allowed to offset from one CBC to another overpaid tax.

To do this, you will need to draw up an application in a strictly defined form, indicating in it the initial CCC and the one to which you want to transfer funds.

If everything is done on time and in compliance with the legally established procedure, then there should not be any difficulties with transferring money from one KBK to another.

Document features and general points

An application for a tax offset from one CSC to another can be written either in free form or according to an established unified model. Regardless of which method is chosen, you need to refer to Article 78 of the Tax Code of the Russian Federation. We will take a standard form as an example, since it contains all the necessary lines, is convenient and easy to fill out.

First of all, let's say that you can enter information into the form both on a computer and by hand. If the second option is chosen, then you need to ensure that the document does not contain inaccuracies, errors and edits. If they did happen, another form should be filled out.

The application must be signed by the applicant or his legal representative - the head of the organization or another person authorized to act on his behalf.

It is necessary to certify a document with a stamp or seal only when such a condition is specified in the accounting documents of the enterprise.

Form should be completed in two identical copies,

one of which must be handed over to the tax inspector,
the second, after putting a mark on the acceptance of a copy in it, keep it for yourself.

Such an approach in the future will avoid disputes with the tax service regarding the availability of an application or the timing of its submission.

Sample application for tax offset from one CBC to another

First, fill in the form:

addressee, i.e. the name and number of the tax authority to which the application will be submitted;
details of the applicant - his name, TIN, PSRN, address, etc.

Then the main section states:

the number of the article of the Tax Code of the Russian Federation, in accordance with which this application is being drawn up;
tax for which an incorrect payment occurred;
KBK number;
amount (in numbers and words);
new purpose of payment (if necessary);
new KBK.

At the end, the document is dated and the applicant signs it.

How to send an application to the tax office

There are several ways to bring an application to the tax office:

the most reliable and accessible is to get to the territorial inspection and give the application to the inspector personally;
you can submit an application with a representative who will have a duly certified power of attorney;
send an application via Russian mail with a list of attachments by registered mail with acknowledgment of receipt;
via electronic means of communication, but only if the organization has an official electronic digital signature.

A sample application for clarification of a tax payment may be needed by any taxpayer who has made a mistake in a payment order for the payment of a tax or contribution. About what details can be corrected after sending a payment to the budget and how to do it correctly, read the material below.

Our video instruction will help you quickly and correctly draw up an application for clarification of a tax payment.

What to do if there is an error in the payment order?

Are you familiar with the situation when you hastily issued a payment for tax transfer, the bank executed the order, and later you discovered an error in the CCC - what to do in this situation?

The way out is simple: you need to file an application with the tax office to clarify the payment. The Ministry of Finance also speaks about this in a letter dated January 19, 2017 No. 03-02-07 / 1/2145.

The same should be done if an error is made in other fields of the payment order, such as:

TIN and KPP of the sender or recipient;
number or date of the basis document;

IMPORTANT! Errors in the account number and in the name of the beneficiary bank are irreparable (clause 4, article 45 of the Tax Code of the Russian Federation). In this case, there is only one way out - to send a new payment with the correct details, pay a penalty fee and write to the Federal Tax Service an application for a refund of the payment paid to the wrong details.

You can find the details of your tax office on the website of the Federal Tax Service. See details.

Consider the procedure for processing and a sample letter on the clarification of a payment to the tax office if the CCC is incorrectly indicated.

A letter to the tax authority to clarify the payment is drawn up in any form and must contain standard details of business documents:

A sample application for clarification of payment to the tax, see below:

Head

Inspections of the Federal Tax Service of Russia No. 21

by city trip Moscow

Anisimov V. A.

Address: 109377, Moscow,

st. 1st Novokuzminskaya, 5

Prima Limited Liability Company

OGRN 1047712345876,

TIN 7755134421, KPP 772101001

Address: 109377, Moscow,

1st Novokuzminskaya, 11

Ref. No. 10 of 01/22/2019

STATEMENT

on clarification of tax payment (error in CBC)

In the payment order dated January 15, 2019 No. 267 for the transfer of payment for insurance premiums for mandatory pension insurance for December 2018 in the amount of 100,000 rubles. in field 104, the BCF was incorrectly indicated (182 1 02 01110 06 1010 160).

Based on paragraph 7 of Art. 45 of the Tax Code of the Russian Federation, please make the appropriate changes.

Appendix:

1. Copy of payment order dated 01/15/2019 No. 267.

General Director of Prima LLC __ Sokolov_______ S. I. Sokolov

(signature)

Nuances of processing and submitting an application for clarification of payment

Since the form of application for clarification of payment is not fixed by legislative acts, it can be issued on the company's letterhead or on a plain A4 sheet.

The application is made in 2 copies. One is transferred to the inspection for execution, and the second with the date and visa of acceptance by the inspector remains with the taxpayer.

The method of submitting an application to the Federal Tax Service is also not regulated by law. Therefore, the taxpayer has the right to:

submit the form to the tax authorities in person or through a representative acting on the basis of a power of attorney;
send the application by registered mail, having previously compiled an inventory of the attachment, preferably with notification;
submit the form via telecommunication channels, having endorsed with an electronic digital signature.

An application for clarification of payment is considered by the Federal Tax Service Inspectorate within 10 working days. Tax authorities also have the right to reconcile calculations. After the expiration of the above period, the Federal Tax Service makes a decision to clarify the payment on the date of actual payment of the tax. This means that penalties accrued for the period between payment and payment clarification are reversed.

If it is required to clarify the payment for insurance premiums paid to the Federal Tax Service after 01/01/2017, then the actions of the tax authorities will differ slightly from the previous option:

the taxpayer must similarly draw up an application for clarification of the payment;
tax authorities will send a request to the FIU;
specialists of the Pension Fund will review it within 5 days and send a message to the Federal Tax Service about the possibility / impossibility of clarifying the payment;
based on a positive response from the PFR, the tax authorities will decide to clarify the payment, which is notified to the taxpayer.

Attention!If it is necessary to clarify the payment of insurance premiums made before 01/01/2017, the application should be sent to the FIU.

What to do if the bank made a mistake in the payment

It happens that the taxpayer timely submitted the correct paper version of the payment for the payment of taxes (contributions) to the bank. The bank executed it, but the payment fell into the unexplained because of the error of the bank clerk.

As a rule, the taxpayer learns about arrears and penalties from the request from the Federal Tax Service. To correct the situation, you can do the following:

Ask the bank for a written explanation of the situation.
Send an application to the Federal Tax Service to clarify the payment with a request to recalculate the accrued penalties and indicate the fault of the bank employee.
Attach to the application an explanation of the credit institution, a payment note with a mark and a bank statement for that day.

Results

If the taxpayer made a mistake in the BCC or other fields of the payment order and the payment was received by the budget system of the Russian Federation, then the payment is considered to be executed. In this case, you should send an application for clarification of payment to the IFTS.

If critical errors were made: in the beneficiary's account number or the name of the beneficiary's bank, the payment does not go to the budget. In this case, you need to re-transfer the tax amount to the correct details, pay penalties and write an application for the return of the incorrectly paid tax to the current account.