Letter to the tax on the incorrect KBK sample. How to write a letter to the tax about the refreshment. Application to clarify the details of the payment order for transferring payments to the budget

What is KBK and what is it needed for?

CBC is the code of the budget classification. In other words, this is a special row of 20 numbers in which it is possible to establish what payment is that the recipient and the sender of the payment, the type of income, the payments belonging, etc. For the first time, this code was established in 1999. From that time, the codes changed very many times. Memorial CBK does not make sense. For payers, special CBC reference books are provided, which are changed annually by the Ministry of Finance, depending on the change in legislation. Codes are developed on the basis of the budget code of the Russian Federation. The full current list of all CBC can be found in the order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n. Also, the CBC directory is posted on the official portal of the FTS. The CBC is needed in the financial system of the state so that each received tax ruble, collection, duties, fine, the penalty is taken into account and is analyzed in the financial flow.

What is dangerous error in the KBK?

While filling out bills or receipts on the payment of tax, duties and other non-tax fees should be very careful when specifying the CBC. If an error in the CBK is allowed, then your payment will fall into unclear arrivals and will "hang" there until you figure it out. But the worst thing is that by the tax or the collection that you paid erroneous payment or receipt will be arreed and penalties will be accrued. And if it was a state duty for committing legally significant actions or issuing documents, then you simply refuse this action. For example, the statement of claim will not be given a driver's license or duplicate document.

Unpaved taxes, fees and contributions can also be charged in court. However, if the payment order is correctly indicated by the account number (calculated and corschet) and the details of the recipient's bank, the obligation to pay the tax is considered to be fulfilled from the moment of presentation to the payment order for the transfer of money (sub. 1 of paragraph 3 of Art. 45 Tax Code of the Russian Federation) Subject to the adequacy of the funds on the consideration account of the Clamp. The tax service agrees with this, issuing a corresponding letter from 10.10.2016 No. SA-4-7 / [Email Protected] There is also a similar letter from the Ministry of Finance dated January 19, 2017 No. 03-02-07 / 1/2145.

What to do if the CBK is specified incorrectly?

The legislation is not directly spelled out, what to do a hoosbee, if he was mistaken in the instructions of the Tax Payment CBC. However, organizations and individuals can be guided by para. 2 p. 7 tbsp. 45 NK of the Russian Federation, which establishes the procedure in case of detection of an error in a payment order, which has not led to the payment of tax. So, if you incorrectly indicated the CBC when transferring a tax payment, then it is necessary to write an application as quickly as possible to the IFTS at the place of registration with the refinement. After all, because of the incorrect CBC, your payment will not be sent for its intended purpose and the payment will be incorrectly reflected in the personal card. So, you are formed arrears and make penalties.

If the lospit of the state duty was mistaken in the CBK, the statement is also written in the IFSN, but it is additionally confirmed by a confirmation from the Federal Treasury on the receipt of money in the budget. Applications for the clarification of the payment are always submitted to the tax, if it is necessary to clarify the CBK of tax, collecting and other mandatory payments administered to the tax authorities in the fiscal system of the Russian Federation. In this case, the values \u200b\u200bdid not have, whether the tax was as a result of the error or the collection is credited to the same budget or not. There is no official form of this statement, so you can make it possible arbitrarily. The application must specify:

name of the organization, IP or F. I. O. Taxpayer - an individual;
INN, OGRN or OGRNIP;
legal and actual address;
contact phone for communication.

Next, in the text of the application, it is necessary to explain in detail that it is necessary to clarify and what is the error. The application must be applied a copy of the bills on which the "erroneous" payment was listed.

The prepared statement must be sent to the tax inspectorate in one way:

Do not know your rights?

pass an application to the IFTS personally or by proxy;
send by registered mail or courier service;
contact telecommunication channels of communication or through the personal account of the taxpayer.

In our article, consider a sample application for refinement of the tax payment.

If you forget to specify the CBK in the payment order, then in this case an application is submitted to search and return erroneously listed funds.

Despite the fact that the recipient is a federal treasury, directly with payers it does not work, so the statements about clarification or return of payments are filed with the UFK administrator specified in the payment as a recipient.

Decision on the clarification of the payment

Within 5 working days, the tax inspectorate will consider your statement. Before making a decision of the penalty, it is accrued, and until the decision is made, the tax authority may require their payment. Also, the IFTS can be reconciled by payer with a payer or request a payment order for the transfer of tax.

With a favorable outcome, IFTS will decide to clarify the payment. The form of the decision was approved by the order of the Federal Tax Service of Russia "On approval of the form of decision to clarify the payment and order of its fill" dated December 29, 2016 No. MMB-7-1 / [Email Protected] In addition, the tax authority will have to recalculate accrued penalties from the date of actual tax or collection (i.e. it is the date of your "erroneous" payment) before the date of decision to clarify the payment. It will be subsequently to be subsequently requested in the tax inspection a certificate of the absence of debt or the act of reconciliation of calculations in which you will see that your erroneous payment is adjusted, there are no arrears and penalties are recalculated.

Refusal of the tax inspection

There is often a situation where the tax authority may refuse to clarify the payment and recalculate the penis. Then the payer may apply to the court for protecting his interests. The courts very often fall on the side of taxpayers and force the FNC to clarify the payment and recalculate the penalty on it.

Often, controversial situations arise when the CBC of one tax is specified, and another tax is indicated in the "Purpose of Payment" column. For example, the taxpayer indicated the CBC VAT, and in the appointment of payment I wrote "NDFL". FAS of the West Siberian District dated 09/13/2010 No. A75-301 / 2010 satisfied the claim of the taxpayer, referring to the fact that the tax was still paid to the budget of the Russian Federation.

A similar decision by the court is accepted and when the error is allowed when specifying the CBC when paying penalties. Thus, the courts are not addressed to the payment of the tax (collection) from the correct indication of the CBC. Because this code is necessary, first of all, for the correct allocation of funds between budgets.

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To minimize the negative effects from the tax authorities, it is necessary to very carefully fill in the CBC field in the payment order. It is also necessary to regularly request a tax certificate of the absence of debt or to check the calculations with the budget. These activities will allow you to trackly track whether the tax was correctly paid and it is correctly reflected in the facial tax inspection card, without waiting for the requirements for the payment of tax (collection). If an error was detected in filling out the payment order in the FTS, then it is necessary to contact the tax authority with a statement of referring.

By paying taxes - a fairly common phenomenon. If the taxpayer incorrectly indicated the code of the budget classification (CBC) in the payment, but the funds were transferred to the budget of the Russian Federation, the payment is considered executed. Fortunately, incorrectly specified CBC is not a critical error that cannot be corrected. The taxpayer has the right to submit a letter to clarify the CBC in the IFNS (a sample letter can be found in this article).

Correction of the CBK in payment orders

The code of the budget classification in the payment on the payment of the tax determines the affiliation of the payment. If an accountant in a hurry indicated the code of the wrong tax and noticed an error only when the tax was already listed - he will immediately have a question as to whether the payment can be clarified.

IFTS does not prohibit adjustment of payments, if in payment orders instead of the code of one tax was indicated by another. At the same time, in case of clarification of the CBC, the tax service should not have penalties.

It should be immediately noted that the error in the CBC is not a reason to recognize the tax unpaid. In the letter of the Ministry of Finance of the Russian Federation dated 29.03.2012 No. 03-02-08 / 31, it is indicated that if the tax payment was made in the desired amount, within the prescribed period and the correct bank details - the tax will be considered paid even if the code The CBC in the payment was registered wrong. Irreparable (i.e. leading to the recognition of the tax unpaid) only errors in the counting issue of the Treasury account and in the title of the payroll bank (paragraphs 4 of paragraph 4 of Article 45 of the Tax Code of the Russian Federation) are considered.

The budget classification code is a details, with which you can determine the payment of the payment, and for this reason it can be corrected. The basis of paragraph 7 of Art. 45 NK RF. This article states that when an error is detected, the taxpayer has the right to submit to the territorial division of the tax service a request to correct inaccuracies and a package of documents confirming the fact of transfer of tax to the budget. If necessary, the taxpayer paid by the taxpayer will be reconciled.

What will happen if the taxpayer does not send a letter to correct the mistakes made?

All inaccuracies associated with the payment of taxes must be corrected as soon as possible. If the taxpayer will show the negligence in this matter and will not send a letter to clarify the CBC to the tax service, it will not be able to avoid consequences.

A tax or a contribution paid by the wrong code will entail overpays on one tax and arreed differently. After the expiration set for tax pay, sanctions are inevitable in the form of penis accrued in the amount of arrears.

How to make a letter about clarification of the CBK

The correctly compiled letter about the clarification of the CBC will help promptly solve the misunderstanding. The document does not have a form established by the legislation, taxpayers independently make it taking into account the general requirements of document management. The letter must be attached to the payment of the bank on execution (copy).

The document must necessarily contain the following information:

address of the territorial body of the IFTS, which is addressed to the letter;

In case of incorrect instructions in payments for taxes of the CBC, the taxpayer is entitled to apply for the refinement. At the same time, the indication in the payment order for the transfer of the tax of the incorrect code of the budget classification is not the basis for recognizing the obligation to pay the tax uncontrollable. But to clarify the payment, the taxpayer may submit a corresponding letter to the tax authority, the application. This was reported by the Federal Tax Service of Russia in a letter from 10.10.16 No. SA-4-7 / 19125.

So, if with the tax payment or payment of insurance premiums in the name of the organization, the status of the taxpayer, the CBK, the Inn, the CAT, the organization can clarify its payment if the appropriate letter will write. Based on this document, the inspectors recalculate the pencils accrued in accordance with paragraph 2 of the section V recommendations on the procedure for maintaining the tax authorities "Calculations with the budget" (approved by the order of the Federal Tax Service of Russia dated 16.03.07 No. MM-3-10 / [Email Protected]), I can clarify the CBC, if erroneous and correct codes relate to one tax.

Otherwise, the organization will be forced to list the tax again on the right code, and then ask the tax on return. Tax sanctions in this case can not be avoided. To prove the illegality of the penis if the CBC of another tax is named in the payment, most likely will have to be in court.

Perhaps if payments are made to the federal or regional budget. If payments are made to the local budget, it is possible to correct the error, listed tax and penalties according to the right details. At the same time, the overpayment is returned to the current account.

At the moment, the tax authorities independently specify payments that have fallen into the category of unexplained. This applies mainly by payments in which, for example, the organization indicated a non-existent CBC, but in the appointment of payment correctly listed tax. Finishes in this case are not accrued.

If the organization incorrectly indicated the number of the account of the Federal Treasury and the name of the recipient's bank, then the arrears will be accrued to the arrears. Such penalties will not be reset. In this case, you need to write an application for the return of the tax and submit it to your tax inspection.

The decision to clarify the payment Tax Inspectorate should be taken within 10 working days from the date when will receive a statement from the organization (a letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324). On the decision, the inspectors will notify the payer during the following five days. After making a decision to clarify the payment, the inspection recalculates the penalties accrued on the amount of tax, for the period from the date of its actual payment before the decision of the decision to clarify the payment.

foundation of payment;
package belonging (for example, CBK);
taxable period;
payer status ();

You can clarify the details of payment only if the error has not affected the enrollment of the tax to the budget. Such an order is provided for in paragraph 7 of the Tax Code of the Russian Federation.

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Mandatory details into a statement of referring to the tax

The application you need to specify an error that was allowed in the payment order, and its details. The correct information should also be specified that will allow the tax authorities to correctly reflect the amounts in the account settlement card.

An application must be attached to the application confirming the payment of tax to the budget.

The payment refinement procedure is applied to correcting errors in payment orders that have not led to not transferring the tax to the corresponding account of the Federal Treasury.

In this case, it is not worth waiting for the results of the activities of the Inspection and Treasury, and it should be urgently to make an application for refinement to clarify the payment in the IFTS, to which you need to make a payment with a bank marker. Based on this application, the inspection will be able to initiate the verification of paid taxes, fines and penalties or immediately decide to clarify the payment on the day of the actual payment of tax. And, by itself, the penalties that were accrued on the personal account will have to recalculate.

According to the direction of the Ministry of Finance, the inspection should hold the above-mentioned actions within 10 days from the date of receipt of the application of the taxpayer or from the moment of signing the act of reconciliation.

Note: A letter of the Ministry of Finance of Russia from 07/31/08 No. 03-02-07 / 1-324

So, the taxpayer who learned that due to the error made in the payment order tax is not reflected on the personal account, must make the following actions:

Contact the bank and receive confirmation of the timely transfer of tax in writing. Simply put, payment with a bank mark on execution.
Direct the tax inspectorate application for the clarification of the payment. If there is a need, you can apply for reconciliation of payments.

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Statements of the physical and legal entity on clarification of the payment to the tax form in Word Word format

Statement of a citizen about the clarification of the details of the payment document
It will be needed if a person made a mistake in the payment documents for the transfer of state duty, when the money to the desired recipient was still left (for example, there was a mistake in the name of the payer). To clarify the payment, make this statement. Download sample (.doc 33kb).

Statement of a legal entity to clarify the details of the payment document

The decision to clarify the tax payment inspection should take within 10 working days from the date of receipt of the application from the organization. After the decision to clarify the payment, the tax inspectorate recalculates the penalties accrued on the amount of tax, for the period from the date of its actual payment before the date of the decision to clarify the payment. Such an order is provided for in paragraph 7, paragraph 8 of Article 78 of the Tax Code of the Russian Federation and clarified in the letter of the Ministry of Finance of Russia of July 31, 2008 No. 03-02-07 / 1-324

A list of errors that can be corrected is limited. An organization can clarify:

foundation of payment. For example, replace the value "TP" in the field 106 of the payment order by the value "AP";
package belonging. In particular, correct erroneous CBC or OCTMO;
tax period - Field 107 of the payment order;
the status of the payer. For example, replace the value 01 (taxpayer) in the payment order field 101 with the value 02 (tax agent);
Inn, Payer and Recipient PPC.

You can clarify the details of payment only if the error has not affected the enrollment of the tax to the budget. To the application, attach a copy of the payment order confirming the transfer of tax to the budget. All signatures in the document must be decrypted (GOST R 6.30-2003)

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When you cannot specify the payment

It is impossible to clarify the incorrect numbers of the Treasury account of Russia and the name of the recipient of the recipient (paragraph 4 of Art. 45 Tax Code of the Russian Federation).

If such errors allowed, the payment will not be held at all, or the funds will come to the Treasury account, but another region. In any case, the tax will have to pay again. For the return of the initial amount paid, please contact:

to the bank - if the payment is not executed;
in the Tax Inspectorate at the place of accounting of the organization - if funds are written off from the settlement account of the organization, but at the expense of the Treasury of the region did not fall.

In the Tax Inspectorate at the place of accounting, apply. Within 10 business days from the date of receipt of this statement, the inspectors will appeal in writing to the Federal Tax Service of Russia at the place of crediting. To appeal, they will make a copy of the organization's application for the refation in electronic form (SCAN-image). Having received these documents, no later than the next working day of the UFNS of Russia, they will switch to the regional Treasury Regional Office for returning an erroneous incoming amount. After that, the Treasury Regional Office will list the Organization of an erroneous payment and within three working days I will notify the representatives of the tax service.

It happens that by the time of applying for a tax inspection, there is still no information about whether the payment is credited to the Treasury account in another region. Then within two working days from the date of receipt of the application, the Inspectorate will send the corresponding request to the regional UFNS of Russia. Reply to this request (confirm the payment of payment) The regional UFNS of Russia must within two working days from the date of its receipt. After that, the return erroneously enrolled in the same order.

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

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Whether there will be penalties when clarifying tax pay and overpayment counting

If the taxpayer listed money to the budget on time, but on incorrect details, and later filed an application for the refinement, the date of payment of the tax will be considered the date of transferring incorrect payment, and therefore should not. But it is not always possible to avoid monetary sanctions.

Note: A letter of FTS from 04/11/2017 No. ZN-4-22 / 6853

There are two situations where the refinement of the payment of payment from penny for delay will not save.

1. If the error was allowed in the number of the Federal Treasury account or in the details of the recipient's bank, then the application for clarification is generally useless - the obligation to pay the tax in any case will be considered unfulfilled (PP.4 p.4). The amount of tax will have to be sent to the budget again, and the date of payment will be considered the day of the transfer of the second correctional payment. Those. If the correct payment was sent after the tax rate established by the legislation, the tax authorities are charged for late payment.

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

Offset of the existing overpayment counting

in this case, the penalties will definitely be. After all, when conducting such a test, the obligation to pay the tax is considered executed from the date of the expansion of the IFSN decision to hold the test. True, there are nuances here. To make a decision on witch overpayment, tax authorities have 10 working days from the date of receipt of the appropriate statement from the payer (clause 4). Accordingly, if the payer submracts the statement of at least 10 working days before the deadline for paying the tax, the emergence of arrears of which it fears, and the tax authorities will be a positive decision, there will be no penalties. After all, arrears simply will not arise - the tax will be "paid" in time due to the credentials.

Additional links on the topic

Offset the amount of tax at the expense of another is possible on the basis of an application for the event of an overlapped amounts of taxes. The application form for the return amount is given.
The new service from October 1, 2012 allows individuals to carry out all operations and communication with the tax authorities in the taxpayer's personal account for tax.

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

Files

What is KBK

Under the abbreviation of the CBC, the phrase "budget classification code" is hidden. In short, disclosing this concept can be explained by this:

KBK - This is a multi-valued, four-stage sequence of numbers, which indicates all the information about the payment made, the path that it passes, including, gives information about who and where to pay funds, as well as what goals they will be spent.

For example, if we are talking about taxes on USN, then paying them into the budget, the taxpayer indicates a certain CBC, indirectly "covered" in this way the costs that the state produces to employees of the budget sector: medicine, education, etc. (Similarly, with other fees - they all have a strictly targeted purpose).

If we speak more widely, the CBC allows you to track tax collection by one or another direction, to make the necessary monitoring and with their account to form and plan future budget spending on one or another expenses.

What threatens mistakes in the CBK

When payments to the budget, accountants of enterprises and organizations, pointing out, sometimes allow mistakes. They can be caused by banal carelessness, but most often still occur simply by ignorance. The fact is that the CBC is changing quite often and employees of commercial companies do not always have time to track these changes in time.

Responsibility for mistakes in the CBC is entirely and completely lies on the shoulders of taxpayers.

If an accountant of the organization in the payment documents is incorrectly indicated by the CBK, it means only one thing: the payment will not go to the appointment. That is, in fact, money will arrive in the budget, but at the same time, it will be impossible to distribute them correctly, therefore it will be considered that the state did not receive these funds. In this regard, the tax service specialists will issue it as arreed in the relevant article of income (even if over the other article is formed by such confusion), and it means that in the future it will entail the imposition on the taxpayer of penalties and fines.

What to do to correct the CBK

To correct the CBK, it is enough to write a statement to the territorial tax inspectorate with a request and, if necessary, specify the tax period and taxpayer data in it.

The application should be added confirmation. After verifying the payments made with tax, supervisory inspectors, the necessary decision is made (the term of its adoption is not regulated), which is then transmitted to the tax payer.

It is allowed to be considered from one CBC to another unnecessarily paid tax.

To do this, you will need to make a statement on a strictly defined form, indicating the CBC the initial and one to which the funds are required.

If everything is completed on time and in compliance with the legislative procedure, there should be no difficulties with the transfer of money from one KBK to another.

Features of the document and general moments

The application for the test of tax from one CBC to another can be written either in free form, or by the established unified sample. No matter what method will be chosen, refer to the 78 article of the Tax Code of the Russian Federation. We will take a standard form as an example because it contains all the necessary lines, convenient and easy to fill.

First of all, let's tell you that you can enter the form in the blank both in the computer and by hand. If the second option is selected, then it is necessary to ensure that in the document there is no inaccuracies, errors and edits. If they still happened, you should fill out another form.

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

You need to certify the document using a stamp or printing only when such a condition is written in the company's accounting documents.

Blank should be issued in two identical copies,

one of which must be transferred to the Inspector of the Tax Service,
the second, after staging in it about making a copy, leave yourself.

Such an approach in the future will avoid controversial situations with the tax service regarding the availability of an application or the deadlines.

Sample application for the credit of tax from one CBC to another

First, the form fit:

address, i.e. The name and number of the tax authority in which the application will be submitted;
applicant details - its name, TIN, OGRN, address, etc.

The main section indicates:

the number of the articles of the Tax Code of the Russian Federation, in accordance with which this statement is drawn up;
tax on which incorrect payment occurred;
cBK number;
amount (figures and in words);
new payment of payment (as needed);
new CBK.

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

How to send an application to the tax

You can bring the tax service with several ways to the tax service:

the most reliable and accessible to the territorial inspection and give a statement to the inspector personally;
you can convey a statement with a representative, in the hands of which the power of attorney will be properly certified;
send a statement through the Post of Russia with the description of the investment by registered letter with a notice of delivery;
through electronic communications, but only if the organization has an official electronic digital signature.

When making a payment order for transfer to the budget, the taxpayer faces the need to fill out quite a lot of details. Their aggregate allows controllers to determine which payment is carried out, for what period, in which tax status is the payer who pays one or another amount. All these moments are significantly distinguished by budget payments from ordinary enumerations, for example, to the counterparty. They also complicate the process of filling out payments or receipts. Errors made in biscardous payments, as a rule, lead to the need to make additional actions so that the controllers "saw" the perfect listing: a company or an individual entrepreneur who admitted inaccuracy must be submitted by correct details the form of an application for the clarification of the payment to the tax.

Errors subject to not subject to clarification

But for starters, let's figure out what errors when filling out the payment order in principle can be clarified, and which of them are fatal.

Thus, any payment is made on bank details - the current account number in a specific bank with its bik and correspondent account, as well as with reference to the name of a particular recipient. In the situation with budget payments, the recipient is the Federal Treasury, through which certain amounts arrive at a specific IFX. To the question of filling these details should be extremely careful, since inaccuracies in them will lead to the fact that the amount of taxes in the budget simply will not fall. To clarify the errors of this type will not work, the amount of taxes will be considered not paid, therefore, the taxpayer will be a debt, which will lead to at least the accrual of penalties.

Errors of another kind are related to, conventionally, information details of the payment. For example, the code of the budget classification, indicated in the field of 104 of the bills, determines which tax is paid. The field 107 indicates the period for which the payment is made, the field 101 contains the status of the payer. Inaccuracies in one of these fields are not fatal. With their commission, the taxpayer just has the opportunity to apply to the tax on the refreshment. The sample must contain in the header the data of the IFX, which is supplied, as well as the name and details of the taxpayer itself. Next, in free form outlines the essence of the error, and the correct data are given instead of incorrect. A copy of the initial payment order is attached to the email. Approved legislation of the application for the clarification of the payment to the tax inspection is not.

An example of a letter to a tax referring

Head of the Federal Tax Service of Russia in Moscow number 29
L.A. Litvinova
Address: 119454, Moscow, ul. Lobachevsky, 66a

fromLLC "Romashka"

Inn772912345678

KPP772901001

Legal address:119192, Moscow, Michurinsky Pr-T d. 8

STATEMENT

08/25/2017 Moscow

On the clarification of the details of the payment order for the payment of tax on the USN

In connection with the error detected in the payment order No. 78 of July 20, 2017, on the transfer of advance payment on USN in the first half of 2017 and in accordance with paragraph 7, 8 of Art. 45 of the Tax Code of the Russian Federation LLC "Romashka" asks to decide on the refinement. In this payment order in the amount of 23,000 (twenty-three thousand) rubles, the incorrect value of the tax period was indicated in the field 107 - sq.01.2017. Instead, the sq.02.2017 must be indicated instead.

Appendix: Copy of payment order №78 fromJuly 20 20 17 g.

It must be said that the law requires a letter to the tax on the clarification of the payment on the model above, when making even smaller inaccuracies. However, very often on the incorrect filling of certain fields of tax authorities and do not pay attention. If we consider the above example with the USN and its payment periods - once a quarter, then it should be understood that the tax is calculated by the increasing result, so the payment assigned to another period within the year, one way or another will be counted that this year.

It is somewhat more complicated matter with the CBC, according to which it is determined which tax was paid. If you make mistakes in this details, the debt for current obligations before the budget will not be considered fulfilled until the taxpayer itself detects an error and does not specify incorrect information in the payment order. The amount paid will be listed as overpayment on another tax, the CBC on which was mistakenly indicated in the payment. That is, this is exactly the case when the letter to the tax about the clarification of the payment must be sent.

After submitting the application

After the submitted application is considered, tax inspectors decide to clarify the payment, taking into account corrected details. About this decision within 5 days from the date of its adoption, the inspection is obliged to inform the taxpayer.

In some cases, the True controllers may insist on carrying out additional reconciliation of payments. Such right to them gives paragraph 7 of Article 45 of the Tax Code. If, by the time the application of the application or PI, sanctions have already been submitted due to the conditional non-payment of the tax, then after clarifying the details of the payment they will be canceled.