Application for referring to the FIU. Pension Fund: a sample application for refinement of payments. Nuances requiring special attention

Contributions to mandatory pension insurance On the occasion of disability, the birth of a child, medical service Employers are listed in the IFNS - the Inspectorate of the Federal Tax Service. Exception - contributions for injuries. Insureders will file them, as before, in Pension Fund Russian Federation (FFR).

Errors at design

Targets are divided by two kinds:

• cash did not enroll in the Treasury's current account;
• the error did not prevent the contribution to the listing.

The first group includes two mistakes:

• incorrect writing of the name and details of the bank;
• an erroneously specified IFTS score.

The accountant made such a mistake - no money will not be paid to the current account. As a result, duty will appear for taxes. In addition, fines will be accrued, block the bill before paying the debt.

They noticed such a mistake, pay a fee for the right details. The funds paid initially return. Write a statement B. tax inspection With a request to return money. Wait 10 days. This is a period that was established to consider such stages.

The second error group does not entail the non-cash. Accountant when filling out the payments indicated incorrect, the name of the taxpayer, the checkpoint (the code of the cause), (codes budget classification), OCTMO ( All-Russian Classifier territories of municipalities), (individual tax number), "Money will go to the settlement account of the IFSN and the tax is considered paid.

In fact, this is not the case. If money is not reflected in the current account, the inspection immediately applies penalties, there are penalties and penny payer. And prove the right thing will have to go to court, because in tax legislation Not clearly prescribed, who follows the distribution of listed payments. Therefore, the taxpayer must follow the money movement. Found an error - correct. The Contractor is granted the right to be the first to apply as a request to specify the payment.

Money coming on the wrong payment and credited to the estimated account of the IFSN are not considered a non-payment of tax, and this will not be the basis for the accrual of penny and fines. Penalties are required to cancel after submitting an appropriate statement, and taxes to recognize paid.

How to fill in 2018

When filling out a statement about the clarification of the payment in the FIU in 2018, follow the following recommendations:

1. The application is addressed to the head of that department of the FIU, to which the taxpayer belongs.
2. After that, the statement is affixed by the sequence number.
3. Legal entities write the official name of the organization, IP - surname, name, patronymic;
4. Organization details: registration number in the FIU, the individual taxpayer number, the code of the reason for registration, address of the organization or IP.
5. Carefully fill in the graphs: "Payment number", "Payment Date", the amount of transfer and details of the recipient's bank.
6. The specified form marks that correct. In the blank lines, put dashings.
7. At the end they are written: the props of payment and bank statement, telephone for communication, date of application.

Sample application

What to make a taxpayer if you find a mistake when filling:

• go to the bank and put a print for a payment order - a certified payment confirms the transfer of money to the repayment of insurance premiums;
• write a statement about changing payment and, if necessary , application for reconciliation of tax deductions.

Other typos

Payment arrived after established period. Payment did not get to the current account

on the specified time frame due to the wine bank. This position is also not a problem to correct. To do this, go to the bank with a request to write an explanatory note, why the translation was detained. In IFTS, a statement is written about clarifying payment. Apply:

• certified by the bank;
• explanatory note on the delay of payment;
• the contract for which the Bank serves the enterprise;
• confirmation that the account has money, an extract on a settlement account gives the bank.

Errors are corrected, but it is better to prevent. Before sending the payment, carefully check the correctness of the filtering of the form. Only then make an operation.

The FIU recommended a sample application that organizations and entrepreneurs can submit to the FIU branch in the event of a "refined" error in the payment of insurance premiums (fines or penalties).
As you remember, before the beginning of this year, the law N 212-FZ did not have a procedure for refining payments. Because of what disputes arose: you can or do not fix one or another. After all, it depended on it whether the organization (entrepreneur) will pay penalty. From 01/01/2011 it became clear that it is possible to correct the refinement by clarification that did not lead to the offset of payments to the budget of the Foundation (Part 6 of Art. 4, p. 4 h. 6, part 8, 11, 12 tbsp. 18 Federal Law dated 24.07.2009 N 212-FZ).
As a result, disputes have become less, and the appearance of a sample application will contribute to a further decrease in their number. After all, the FIU in the form of a statement directly listed the main indicators that can be clarified. Here they are:
- Inn Payer. The fact that it can be clarified without penalties, the pension fund said last year (letter of the FIU of 25.10.2010 N TM-30-25 / 11272);
- PPC payer;
- the status of the payer of insurance premiums;
- CBK. Errors in this indicator were one of the most common reasons for the dispute;
- the basis of payment;
- reporting (calculated) period;
- Type of payment.
But the list of refined indicators is not closed. For example, you can also clarify:
- incorrectly specified in the field 24 "Purpose of payment" your policyholder number;
- incorrectly specified INN (field 61) and gearbox (field 103) of the payee (letter of the Ministry of Health and Social Development of Russia dated 12/14/2010 N 3758-19).
After all, such mistakes do not affect the flow of money in the Fund budget.
So, if you are mistaken in a refineed props, which is not specified in a sample application, kindly composed, you can simply supplement the correctional plate of another string. Enter the name of the indicator in which you are mistaken, and specify its correct value.
Thus, it is possible to clarify any props in the payment if contributions hit the extrabudgetary fund. A copy of the bills must be applied to the application. By the way, the form of the application can be used to clarify payments to other funds, for example in FSS. Just do not forget to change the name of the Fund itself in your application.
After refinement, your department extrabudgetary fund It should notify you about the decision taken within 5 business days, as well as to recalculate the penalty (part 6 of Art. 4, paragraph 4 of Part 6, Part 8, 11, 12, Art. 18 of the Federal Law of July 24, 2009 No. 212-ФЗ ).

In early 2017, payment orders were changed on insurance premiums. CBC, recipient details, as well as other meanings changed in the payments. However, we have good news: many tax mistakes will fix in automatic mode without statements of accountants.

If you sent insurance premiums to the old requisites of funds

From January 1, 2017 insurance contributions It is necessary to list in the IFTS, and not to the funds (federal laws from 03.07.2016 No. 243-FZ and No. 250-ФЗ). This also applies to payments over the past years. For this reason, the CBC and the proprifers of insurance premiums have changed in the payments. Suppose at the beginning of the year you were mistaken and misinterpreted the payment order, for example, instead of INN, CAT and the name of the tax inspectorate, you entered the Fund's data. Then the tax authorities will fix payments in automatic mode. And you will not need to contact officials with a request to clarify the payment or return the money.

The tax authorities and the Federal Treasury promise to automatically recode incorrect payments, fix the old CBC to new, change the recipient of the contributions (a joint letter of the Federal Tax Service of Russia dated January 17, 2017 No. ZN-4-1 / 540 and Treasury of Russia dated January 16, 2017 No. 07-04-05 / 05-46).

Payments that you mistakenly sent to the funds will still affect tax authorities. And you do not have to pay penalties and fines for the delay in payment of contributions. Inspectors will praise the money when you actually sent them. But if you want to quickly correct payments, you have the right to contact the tax inspectorate with a statement about clarification banking orders. Sample application See below.

If you are mistaken in the status of a payer (field 101)

In 2017, accountants had difficulty with the Patteller status of payment orders for contributions. In 2016, when paying insurance premiums of employees of the company and IP reflected in this field status 08. This code is provided for payers of insurance premiums in the rules of filling orders (Appendix No. 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Changes in the order of filling out payments officials were not made. Due to the fact that the contributions began to control the tax authorities, the accountants have questions, did not change the status of the payer since 2017.

Officials released several contradictory clarifications. First, they recommended specifying in field 101 status 08. Then information appeared that it is necessary to reflect the status 14 (joint explanation of January 26, 2017 FTS of Russia No. BS-4-11 / [Email Protected], Board of the FIU No. NP-30-26 / 947 and FSS of the Russian Federation No. 02-11-10 / 06-308-P). However, payment orders with the value of 14 many banks do not miss. Therefore, the tax authorities advised the companies in the field 101 status provided for tax payers - 01 (letter of the Federal Tax Service of Russia of 03.02.2017 No. ZN-4-1 / [Email Protected]).

Whatever the status you indicate, the payment will still fall into the budget. You do not need to specify the payment. Especially since officials and banks have not yet agreed, what value is correct.

Banks promise to finalize software so that they allow them to carry out payment on insurance premiums of workers with status 14. While this has not happened, specify the value 01 (fees of employees) or 09 (IP contributions). Payment with 08 status will also be held.

Errors in the payment and how to fix them?

Nuances requiring special attention

If you sent insurance contributions to the old details of the funds, and not to tax authorities, the IFSS will automatically recode payments. The delay from the payment of contributions in this case is not.

You have the right to clarify the payment by submitting a statement in the IFNS. Enter the payment order data, which made errors. Specify what you want to fix.

Banks do not miss payments on contributions with status 14. Therefore, specify the status 01 or 09.

Sample application for the refinement

No one is insured against errors in the calculation and payment of insurance premiums. So let's tell how to make it right and file in the FIU Statement of Clarification of Payment.

When it is better to specify

Accountants often make mistakes in payment orders for the transfer of insurance premiums to the Pension Fund. The main thing is that this lack does not lead at all to the absence of your contribution in the desired Treasury account. Then the case is quite simple correctly: you need to submit a corresponding statement about clarification in the FIU. In essence, it includes:

• application for refinement of the PFR payment;
• application in the FIU on the refinement type;
• application in the FIU to clarify the foundation of payment.

also in application in the FIU on the refinement in 2016 (in 2017 G. New rules may appear in connection with the transfer of insurance premiums to the tax authorities) of the year, it is possible to clarify the status of the company, IP as a payer of insurance premiums and reporting (calculated) periods. This is spoken by Part 8 of Art. 18 of the Law on Insurance Contributions No. 212-FZ.

For reference: the Treasury will not see your payment if the error was in:

1. account number of this department;
2. budget classification code;
3. the name of the bank addressee.

Next, reason by the exclusion method: in all other cases, in addition to the above, you can get rid of the design. For example, if the "jamb" in the payment column on the status of the payer (101).

How to specify

There is no general obligatory in the legislation sample application for refinement in the FIU. However, there are explanations in which retirees advise them to enjoy their application. This is a letter of 2011 No. TM-30-25 / 3445.

Sample applications for referring to the FIU looks like that:

Do not forget to submit a copy of the payment order to the FIU, which requires clarification!

The following is an example sample application for specification of payment in the FIU:

That in the end

After reviewing your applications in the FIU about the refinement I miss a decision. Interestingly, the time when this should happen, not registered in the legislation. True, it should be notified about his acceptance over the next five days after its adoption.

The verdict of the FIU looks like this:

It is possible that due to the squash in the payment order, the FIU will immediately begin to accrue penalties. But after accepting a positive decision on your statement about the clarification of the payment, it is obliged to reset all the accrued amounts. So requires the Law on Insurance Contributions (part 11 of Art. 18).

"Pharmacy: Accounting and Taxation", 2011, N 7

The reason for writing this article was a letter of FIU, which provides a sample application for the clarification of payments. When and how can I clarify the details of payments on insurance premiums in the FIU? Is it possible to avoid accrual of penalties and fines?

In the initial editorial board of the Federal Law N 212-FZ<1> Art. 18 "Performance of the responsibility for payment of insurance premiums" looked differently than the article in force from January 1, 2011. The developers of the Federal Law of the N 212-FZ forgotten not only about the correction of errors in the transfer of payments for insurance premiums, but also about the payment order itself.

<1> Federal Law of 24.07.2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Foundation social insurance Russian Federation, Federal Fund Mandatory medical insurance and territorial funds of mandatory health insurance. "

Recall that familiar to accountants, the payment order of the form 0401060 was introduced together with the procedure for its fill and applied by the Regulations on non-cash settlements in the Russian Federation approved by the Central Bank of the Russian Federation of 03.10.2002 N 2-p. And it was intended for tax and other mandatory payments. In the Federal Law, N 212-FZ did not have references to an existing payment order. You can only guess why it happened. It is possible that the question of the individual shape of the payment order to pay insurance contributions was considered. But as a result, the Federal Law No. 212-FZ came into effect, and the payers of insurance premiums began to pay payment orders approved at that time and on formal features not intended to pay insurance premiums.

This collision was eliminated by the Federal Law of 08.12.2010 N 339-FZ "On Amendments to the Federal Law" On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Mandatory Medical Insurance and Territorial Mandatory Medical Insurance Funds "and Individual legislative acts Of the Russian Federation "(hereinafter referred to as the Federal Law of N 339-FZ), which was submitted, including additional p. 8, 9, 10, 11 and 12 in Art. 18 of the Federal Law N 212-FZ. These provisions entered into force 1 January 2011, individual orders for the payment of insurance premiums did not come up with, which, of course, pleases. Payment orders for the transfer of insurance premiums to extrabudgetary funds payers are drawn up in accordance with the rules approved by the Order of the Ministry of Finance of Russia dated November 24, 2004 N 106n.

Thus, already in 2011, the payers of insurance premiums pay insurance premiums on the rules established by the legislation.

Simultaneously with the above changes over payment orders, error correction procedure was made in the enumeration of insurance premiums. Over 2010, the payers of insurance premiums did not have a legislatively approved procedure for clarifying payments for insurance premiums. Probably, the developers of the Federal Law of the N 212-FZ believed that there would be no errors in the payment of insurance premiums, respectively, there will be nothing to be corrected. But, most likely, about it also forgot. This space eliminated the Federal Law N 339-FZ, and the procedure for correcting errors to pay insurance premiums similar to the current tax payments. This order has been working on January 1, 2011.

According to paragraph 8 of Art. 18 of the Federal Law N 212-FZ The payer of insurance premiums has the right to correct the error admitted when issuing a payment order, but taking into account certain restrictions.

First, the procedure applies both to the transfer of insurance premiums and for the transfer of penalties and fines.

Secondly, the error in making a payment order should not entail their non-report to the budget of the relevant state extrabudgetary fund to the corresponding account of the Federal Treasury.

Thirdly, you can clarify the basis, type and belonging of the payment, reporting (calculated) period or status of the payer of insurance premiums.

Recall that the status of a person who has arisen payment document (Payment order field 101) may have one of the following values:

• 01 - payer - legal entity;
• 08 - a payer of other payments, which transfer payments to the budget system of the Russian Federation (except for payments administered by the tax authorities);
• 09 - Payer - Individual entrepreneur;
• 14 - payer that produces payments to individuals.

The foundation of payment (field 106) has two signs:

• TP - payments of the current year;
• HD - voluntary repayment of debt after expired in the absence of a requirement to pay insurance contributions from the FFR bodies;
• BF - current payments individuals - Bank customers (account holders) paid from their bank account;
• Tr - repayment of debt at the request of the FIU authority on the payment of insurance premiums;
• AP is repayment of debt on checking;
• Ar - repayment of debt on executive document.

In one estimated document The CBC cannot contain more than one indicator of the base and type of payment.

The indicator of the payment period (field 107) has ten signs. for example: "Ms.02.2011". When making payments to the voluntary repayment of debt (indicator of the foundation of payment - ZD) on the payment of insurance premiums on the OPS as of 01.01.2011 in the field 107 indicates the periodicity of payment. for example: "GD.00.2010."

When making a payment to the repayment of debt on the requirement of the PFR Trot body, the act of an AP conducted or the execution document AP in field 107 indicates the value of zero ("0").

The value of the type of payment (field 110) has two characters:

• Vz - payment of the fee;
• PE - Payment of pencils;
• ASH - administrative fines;
• Ysh - other fines established by the relevant legislative or other regulatory acts;
• PC - payment of interest.

The value in the field 110 is indicated in accordance with the code subspeck of income of the CBC:

• 1000 - vz;
• 2000 - ne;
• 3000 - ASH or ISH;
• 5000 - PC.

You can clarify the above details of the payment order. It is not entirely clear that the developers of the Federal Law of N 212-FZ under the wording of the payment "belonging", which can also be clarified. In the payment order, this field is not provided for, and the law is not specified. In our opinion, it may be such fields of payment order, the mistakes in which did not affect the flow of money to the budget, for example, the details of the payer of insurance premiums (INN, CAT). But there may be similar details of the recipient of insurance premiums. To date, there is no additional clarification from representatives of the FIU.

Thus, it is possible to correct the error in the design of the payment order, but not every. According to PP. 4 p. 6 tbsp. 18 of the Federal Law of the N 212-FZ obligation to pay insurance premiums is not recognized in the event of incorrect indication, which caused the failure to submit this amount to the budget of the relevant state extrabudgetary fund to the relevant expense of the Federal Treasury, the payer of insurance premiums on behalf of the transfer of insurance premiums:

• federal Treasury Account Numbers;
• codes of the budget classification (CBK);
• names of the recipient's bank.

It should be noted that in practice, when paying insurance premiums, the payers are confused by the CBK, especially when it comes to insurance and accumulative parts labor pension. Will there be an obligation to pay insurance premiums to be considered executed? It will be, because by itself the fact of incorrect instructions of the CBC cannot be the basis for making responsibilities for the payment of insurance premiums not executed. It is necessary to establish whether the funds received at the expense of the relevant authority of the FIU.

Interestingly, in this particular case, the funds go to the PFR accounts, but he still believes that the payer of insurance premiums did not fulfill his duties, and sets the requirements, and then turns to court.

In this situation, the judges take the side of the payers of insurance premiums. According to judges, the federal law N 212-FZ has not established the procedure for refining the payment with incorrect instructions of the CBC. At the same time, according to Art. 160.1 of the BC of the Russian Federation in the function of the budget revenue administrator, the decision on the standings (clarification) of payments to budgets budget system The Russian Federation and the presentation of the appropriate notification to the federal treasury body. Thus, the FIU as an administrator pension contributions Since 2010, it has powers to refine the payment, despite the fact that this is not directly provided for by the Federal Law of N 212-FZ (the resolution of the FAS software from 05.10.2010 in the case No. A55-38900 / 2009, from 09/15/2010 in case N A55 38937/2009).

In accordance with paragraph 8 of Art. 18 of the Federal Law of the N 212-FZ, when detected by the payer of insurance premiums of an error in making an order to transfer insurance premiums, penalties and fines, which did not necessarily impress them to the budget of the relevant state extrabudgetary fund to the relevant account of the Federal Treasury, the payer of insurance premiums has the right to submit to the control authority The payment of insurance premiums The application for the refinement, type, type and accessories of the payment, reporting (calculated) period or the status of the payer of insurance premiums in connection with the mistake with the application of documents confirming the insurance premiums to them.

In the FFR letter dated 06.04.2011 N TM-30-25 / 3445, "on the use of a sample application for specifying individual details in a payment document (order)" is given a sample of such a statement. I would like to draw attention to the fact that this sample is recommended. This is a distinctive feature of our FIU: many of his documents are recommended. But for a speedy solution, the problem seems to be appropriate to use the given statement, which is posted on the official website of the FIU (www.pfrf.ru).

Filling out the application for the clarification of the payment should not cause difficulties in payers of insurance premiums. It indicates details that want to clarify with the correct values. The statement is necessarily a payment document (copy of the payment order). It is advisable to make such a statement in two copies, on one of them there will be employees of the territorial body of the FIU (inbound number and date).

Based on the statement of the payer of insurance premiums on the clarification of the payment and the act joint reconciliation Calculations on insurance premiums, foams and fines, if necessary, the control body for the payment of insurance premiums decides to clarify the payment on the day of the actual payment of insurance premiums. If reconciliation was not carried out immediately before submitting such a statement, it can be done after submitting an application. About the decision of the control unit for the payment of insurance premiums notifies the payer of insurance premiums within five days after the adoption of this decision.

At the same time, the control branch of the payment of insurance premiums is recalculating the penis accrued on the amount of insurance premiums, for the period from the date of their actual payment to the budget of the relevant state extrabudgetary fund to the relevant account of the Federal Treasury until the day of adoption of the decision to clarify the payment on the day of the actual payment of insurance contributions.

N.A.Petrov

Expert journal

"Pharmacy: Accounting

and taxation "