Clarify the payment from January 1, 2019 it will be possible only for 3 years Since the transfer of the relevant money (fine, tax, collection, penalty). This is not very pleasant information for taxpayers.
How to clarify the payment to the tax at the wrong CBC until January 1, 2019 and after
Suppose the company pays tax on USN and mistakes in the code budget classification (CBC), the tax falls on the wrong CBC and debt continues to be listed. The company does not know about this, the requirements of the tax inspection does not come and everything seems to be well. It takes three years and the company is referred to over to the tax inspection. Only then the company discovers that the tax of the debt and the amount of debt over the past three years are accrued with penalties.
On the this moment The deadline for refinement is nothing is not limited. In this regard, our customers often use such an opportunity. After all, the payment is specified on exactly the date when he was perfect, the penalties are recalculated and everything falls into place.
From January 1, 2019, if three years will be held from the moment of payment, clarification will be impossible. This means that the tax on USN on the right KBK will have to pay anew, as well as all the penalties accrued for all this time. The tax that was paid for an invalid CBC after three years will not be able to return or take care. It turns out that the company paying for invalid KBK and found this error after three years, pay the tax twice plus pays penalties for the delay of payment.
Example of refining payment in 2018 and after January 01, 2019
The company "Arbiak" paid a tax on the simplified tax system on April 25, 2014 and was mistaken in the budget classification code. On April 25, 2018, when recalculating the tax inspectorate, the error was found and the company filed an application for the clarification of the payment (we remind you that the approved form for these purposes is not established and the application can be submitted in free form). At the moment, until January 1, 2019 the payment will be clarified by the date on April 25, 2014, penalties will be recalculated and tax debt will be absent.
From January 01, 2019 this payment clarify will be impossiblebecause April 25, 2017 will expire a three-year term. The company "Arbiak" will need to fulfill the payment to the already correct CBC and penalties. The period for which the penalty will be accrued will be considered from the date of payment of the tax, namely from April 25, 2014.
Sample application for referring
A sample of the application for specifying payment in the IFTS can be downloaded by reference (.doc).There are good news for taxpayers
From January 1, 2019 with incorrect instructions in payment order federal Treasury accounts It will be possible to clarify it. At the moment it is make it impossibleRecruitment is subject to only the basis of payment, its type, budget classification code, taxable period and the status of the taxpayer.
In addition, the Tax Code from January 1, 2019 amended, according to which the tax authority will be able to refine the payment to independently If an error is detected in the payment order. As it will happen in practice, it is not very clear to us, although at the moment we sometimes face independent refinement by the tax authority, they simply immediately deal with payments.
All of the above changes are made to paragraph 7 of Article 45 of the Tax Code of the Russian Federation, they will begin to operate from January 1, 2019.
If your company needs to clarify the payment, others accounting services or inexpensive regular
For the first time approved uniform rules for correcting errors in orders. The document enters into force on December 1, 2017, but you can use new order now.
To clarify the payment, the company sends to tax application in free form. Due to errors in status, base, tax period, as well as the INN and the PPC payer, payments do not depend in the Treasury.
If the company was mistaken in the CBC, TIN and the recipient's gearbox, inspectors will first send a notice of clarification to the Treasury. In any case, the decision to clarify the inspectors will take 10 working days after the application and will report this company. If the company has a personal account on the FNS website, it will appear about clarification.
It is particularly necessary to specify payments on old and new contributions. FTS and PFR have already agreed on a single order (letter of the Federal Tax Service of Russia, FIU from 06.06.2017 No. 3H-4-22 / 10626A / NP-30-26 / 8158). Now he will be registered in the order of the FNS.
Clarification of payment in the IFTS on insurance premiums: Sample 2017
Payments in the FIU and FSS, which the company has made after January 1, 2017, must be specified in the tax.
There was ambiguity with the clarification of payments in the FSS. In a new order about special clarification Contributions in case of temporary disability said nothing. From clarification it follows that clarifying payments for 2017 and later need to be done through the tax. Payments for earlier periods clarify the fund. Including according to the payments for 2016, which the company listed in 2017 (letter of the Federal Tax Service of Russia of 03.02.17 No. ZN-4-1 /).
Specify the remaining contributions through the tax authorities. The algorithm for refining payment in the IFTS 2017 is as follows:
1. Make up in free form. Sample can be downloaded by reference below.
On one statement, you can clarify several errors in the payment, but do not specify by one document several instructions at once. Tax author will make a request to the Foundation. If the FIU has not yet managed to disseminate erroneous payments on the personal accounts, then the payment is clarified.
Sample Application in IFTS on the clarification of payment for contributions 2017
Head of the Federal Tax Service of Russia No. 7 in Moscow
Exchange № 164 dated 08/21/2017
Application for referring
08/15/17 Payment Order No. 142 "Company" LLC paid contributions to pension insurance Workers for July 2017 in the amount of 146,500 (one hundred forty-six thousand five hundred) rubles. According to the error, the company in the field 105 reflected the wrong OKTMO - 45342000. Then it should be considered the right code - 45375000.
In addition, the company LLC contributed in the field 104 of the payments No. 142 incorrect code of budget classification - 182 1 02 02010 06 1000 160. The company listed contributions for July 2017, therefore the right CBC - 182 1 02 02010 06 1010 160 (Order of the Ministry of Finance of Russia from 07.12.16 № 230n).
Guided by paragraphs 7 and 8 of Article 45 of the Tax Code of the Russian Federation, please refer in the payment order from 08/15/17 No. 142 correct OKTMO - 45375000, and the CBC - 182 1 02 02010 06 1010 160.
Errors in the payment order did not affect the non-examination of insurance premiums to the budget for the relevant account of the Federal Treasury. Therefore, LLC "Company" performed a duty on the payment of pension insurance contributions. Please refine the payment on the day of transferring money and reset the penalty.
Appendix: Payment order from 08/15/17 No. 142 - per 1 liter.
Apply to the application a copy of the bills with an error. In one statement, specify only one payment. List in it the details that need to be corrected (see Sample).
2. Direct the application for inspection. The application to the inspection can be sent on paper or by e-mail. Payments that the FIU has already spread the facial cards of the insured, to clarify will not work. Therefore, the tax authorities will make a request to the FIU. The foundation will respond within 5 business days, and after that the inspectors will take their decision. There are no such restrictions for contributions to the FSS.
The standard response period for a written request is 30 days. Let us notify you about the decision of the inspectors within five working days after the request (paragraph 7 of Art. 45 Tax Code of the Russian Federation).
3. Check the account calculation card. After the inspection reflects the changes in the company's personal account, order from the tax authorities a certificate of payment of contributions or the act of reconciliation. The application for the reconciliation of calculations can be brought to the inspection personally, send by mail or electronically. Help Inspection will issue in five working days. If information from the help does not comply with your data, it is worthwhile to carry out the receipt of calculations and discuss discrepancies.
Clarification of payment in the IFTS Taxes: Sample 2017
The company could have aroused income tax, such as NDFL due to errors in the field 107. Here it is necessary to fill out the tax period. But if the company recorded not that month or last yearThe program strikes out these payments. As a result, an accrued tax from the calculation of the 6-NDFL is hanging on which penalties drip. To reset the arrears, it is necessary to clarify the payment - apply to the IFNS arbitrary form.
Sample application in the IFTS on the clarification of the pay pay 2017
Limited Liability Company "Company"
INN / CAT 7701025478/770101001
127138, Moscow, ul. Basmannaya, d. 25
Head of the IFNS of Russia No. 1
Exchange № 789 of 10.08.17
on the clarification of details in a payment order to transfer payments to the budget
In the payment order from 04.08.17 No. 456 on listing NDFLcalculated tax AgentWith the salaries of workers for July 2017, in the amount of 89,000 rubles, the company LLC recorded the wrong tax period (field 107) - MS.08.2017. The correct value is 04.08.2017.
On the basis of paragraph 7 of Article 45 of the Tax Code, we ask to clarify the props in the payment order.
Because due to the error in the payment hanging NDFL In a timely manner entered the budget, please do not charge penalties for the delay of payment.
Appendix: A copy of the payment order from 04.08.17 No. 456
CEO Astakhov I.I. Astakhov
In the document, let me know inaccuracy in the payment. Then write what value is correct, and ask to clarify it, as well as reset the penalty. Attach a copy of the bills.
The code calls two errors, due to which the tax is not considered paid. This is an incorrect account or name of the recipient's bank (sub. 4 p. 4 of Art. 45 Tax Code of the Russian Federation). But other information can be specified by: the status of the payer, the CBC, the tax period, etc. (the letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08 / 31).
Refinement of payment on contributions in the fund
Application for clarification Submit to the FIU. Make it in free form (see sample). The Foundation will consider the application within five working days and will send a decision to inspection. Specialists of the FIU immediately recalculate the penalties that the program accrued to erroneous debts, and will also report the recalculation of inspectors.
1. Make an application for refinement. The company has the right to clarify the payment for 2016, if contributions hit in unclear. To do this, apply. The FIU will not specify payments that are ruled by the facial cards of the insured. The law does not establish the period during which the Fund will distribute data. Therefore, find out whether it is possible to clarify the payment, it will be possible only by application.
Document make up in free form. In it, write down the details of the bills with an error. Then write the correct values \u200b\u200bof the details that need to be corrected: base, type of payment, TIN, PPC, tax period, etc. Apply a copy of the erroneous bills with a bank marker.
Sample Application to the Fund of Clarification 2017
Limited Liability Company "Company"
105066, Moscow, ul. Basmannaya, d. 26, office 202
GU PFR number 10 in Moscow and Moscow region
Exchange № 163 dated 08/21/2017
Application for referring
12/30/16 Payment Order No. 278 "Company" LLC paid contributions to health insurance Workers in December 2016 in the amount of 218,000 (two hundred eighteen thousand) rubles.
By mistake, the company reflected in the field 104 of the budget qualification code - 392 1 02 02101 08 1011 260. The company paid contributions for December, therefore in the payment the correct code - 392 1 02 02101 08 1011 160 (Order of the Ministry of Finance of Russia dated 07/01/13 No. 65n) .
Guided by section 1 of the order (approved by the order of the Federal Tax Service of Russia of 07/25/17 No. MMB-7-22 /), please refer to the payment order from 30.12.16 No. 278 Right CBC - 392 1 02 02101 08 1011 160.
The error in the CBC did not entail not the enumeration of insurance premiums to the budget for the relevant account of the Federal Treasury. Therefore, LLC "Company" performed a duty on the payment of medical insurance contributions. Please clarify the payment on the day of transferring money and not accrued penalties.
Appendix: Payment order dated 12/30/16 No. 278 - per 1 liter.
General Director Astakhov I.I. Astakhov
2. Direct the application to the Fund. Application to the Foundation Submit on paper in person or by mail either directly on the Internet with a strengthened qualified signature. The FIU promises to consider the appeal within five working days and decide on clarification. In the FSS accurate terms do not give.
Because of the error in the order, penalties could pour. After clarification, the Fund reflects the date payment when the company sent money. Therefore, it recalculates the penalty, but only for the period until January 1. The decision to clarify the FIU will transfer to the tax authorities. Those will fix the payment information in the card and recalculate the penalties that were charged after January 1.
If you specified the CBK or the type of payment, then first the inspectors will clarify through the Treasury (Order of the Federal Tax Service of Russia of January 18, 2012 No. Yak-7-1 /). Therefore, the clarification can delay.
3. Order reconciliation with inspection. Inspectors will not report that they corrected the information in the card. Therefore, then it is necessary to get reconciliation with the tax. You can order reconciliation at any time (sub. 11 p. 1 of article 32 of the Tax Code). To do this, apply for verification or request the calculation certificates. Application on paper Make a free form. Also reconciliation can be ordered quickly through the operator electronic document management or in personal Cabinet On the site FTS.
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, not to avoid. 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 produced in local budget, It is possible to correct the error by 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.
Decision on the clarification of the payment tax inspectorate must take for 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 clause 7 Tax Code RF.
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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 by facial accountwill 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
Decision on clarification tax payment The inspection must 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 statement about the payment of payment in in electronic format (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 Cerencing 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 |
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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. -
New service from October 1, 2012 allows individuals carry out all operations and communication with tax authorities In the personal account of the taxpayer for tax.
). In the general case, the obligation to pay the tax is considered to be executed by the taxpayer from the date of presentation to the Bank of the Bank for transfer to budget System RF to the relevant account of the Federal Treasury of Cash with the taxpayer's account in the Bank if it has enough monetary residue On the day of payment (PP. 1, paragraph 3 of Art. 45 Tax Code of the Russian Federation).
And if, when transferring the tax in the payment order, an error in the CBC was made, whether it would be enough to make an application to the tax on clarification of the CBCSo that the tax is considered paid? And how to make such a statement? Tell about it in our material.
Error in the CBC - not fatal
Cases when the obligation to pay the tax is not recognized by the executed, are given in paragraph 4 of Art. 45 NK RF. From the point of view of formulant errors in the payment order, if there is no tax to be considered paid, allocate only two: an error in the number of the Federal Treasury account or an error in the name of the recipient's bank (PP. 4 of paragraph 4 of Art. 45 Tax Code of the Russian Federation). If you have any of these errors, the tax will have to be transferred again.
Accordingly, any other type of error in the payment order will not be recognized as critical. Therefore, it will be impossible to talk about the non-fulfillment by the taxpayer of its obligation to pay the tax. That is, mistakes, let's say, in the name and details of the tax inspection, OCTMO, tax period, the status of a payer or the CBC can be corrected.
If an error in the CBC was made, an application was applied to clarify the CBC in the IFST, the sample of which is given below.
Make an application for clarification of the CBC
NK RF does not provide for a single mandatory shape Or even the form of the recommended statement in the IFTS on the clarification of the CBC. Therefore, such a statement is drawn up in arbitrary form.
In the Tax Code of the Russian Federation, it onlys that such a statement is filed at the taxpayer's placement, contains a request to clarify the basis, type and belonging of the payment, tax period or the status of the payer (clause 7 of Article 45 of the Tax Code of the Russian Federation). In our case, the request to clarify the CBC.
The letter contains documents confirming the tax payment and its transfer to the budget system of the Russian Federation to the relevant account of the Federal Treasury (a copy of the payment order).
An application for refinement can be transferred to the inspection personally, sent by mail by registered mail or sent through TKS.
We give for a statement about the clarification of the CBC in tax sample Fill.
Having received a statement from the taxpayer to clarify the payment, the tax inspectorate may propose to jointly reconcile the taxes paid. According to the results of such a reconciliation, the act of joint reconciliation of calculations in the form is compiled. Order of the FTS dated December 16, 2016 No. MMB-7-17 / [Email Protected]
Based on the application of the taxpayer and act joint reconciliation (if it was conducted) The Inspectorate decides to specify the payment on the day of the actual payment of tax in the budget system (i.e., at the date of payment with an error in the CBC) and recalculates the penalties if they were accrued, for the period from the date of payment before the decision-making about specifying payment. At the same time, the tax inspectorate is obliged to notify the taxpayer to clarify the payment within 5 working days from the date of the adoption of such a decision (paragraph 7 of Art. 45 Tax Code of the Russian Federation).
You can learn how to make an application for an inspection with a requirement to consider the tax paid in the case when the tax was written off from the taxpayer's account, but I did not receive it in the budget due to problems in the bank itself (for example, there were temporarily suspended account operations or License was withdrawn at all).
The compilation of a letter to clarify the purpose of payment occurs when employees of organizations detect an error or inaccuracy in an already executed payment order. This letter is not just part of the business correspondence, it relates to primary documentation firms.
Files
When and what errors occur
Errors in payments between counterparties allow compilers, i.e. Workers of accounting departments. In this case, incorrect data may be in a variety of document items: for example, the number of the contract is incorrectly indicated by the transfer of funds, erroneously writes the purpose of payment or, it happens, VAT is allocated where it is not necessary to allocate it, etc.
You can fix it in unilaterallyBy sending a partner a letter to clarify the appointment of payment.
At the same time, the second side is not obliged to send a notice of receiving this message, but to make sure that the letter is obtained, it will not be superfluous.
Is it possible to challenge a new payment of payment
Usually change the "Purpose of Payment" parameter occurs with mutual consent And without special consequences. But in some cases complications are possible. For example, if the Tax Inspectorate, when checking, will find such a correction and considers it a way to care from taxes, the sanction from the control system can be considered inevitable. It happens that friction on the appointment of payment arise between the counterparties, especially in terms of debt payments and interest. In most cases, in order to challenge the correction, the sidewalks will have to apply to the court, while the guarantees of the winning case no one will give, since such stories always have many nuances.
The important condition necessary in order to avoid possible problems is that information about changes in the appointment of payment is needed in obligatory Transmit to banks through which the payment passed. To do this, just just write similar letters in a simple notification form.
Who makes up a letter to clarify the appointment of payment
This letter is drawn up by the company translated.
Usually the text itself writes a specialist of the accounting department or another employee authorized to create such correspondence and has access to the formed payments.
At the same time, the document must be signed by the company's head.
How to write a letter
A letter to clarify the purpose of payment does not have a unified sample, compulsory for use, respectively, to write it in arbitrary form or by the template approved in accounting policies firms. At the same time there are a number of information that you need to specify in it. It:
- name of the enterprise-sender,
- his legal address
- data on the disposal: Company name and position, head of the head.
- the reference to the payment order in which the error was allowed (its number and date of compilation),
- the essence of admitted inaccuracies
- corrected version.
If there are several incorrect information generated, it is necessary to enter them separate items.
All amounts should be made in the form of both numbers and in words.
When making a letter, it is important to adhere to business style. This means that the formulation of messages should be extremely clear and correct, and the content is quite short - strictly in the case.
How to arrange a letter
As the information part of the letter and its design, the law does not show exactly any requirements, so it is possible to write it on a simple pure sheet or on the organization's branded form, while admissible both printed and handwritten options.
The only rule that must be observed strictly: the letter must be signed by the director of the company or the person committed to visiting such documentation.
Pamp the message is not necessary, since since 2016 legal entities according to the law exempted from the need to do (provided that this requirement is not spelled out in the internal regulatory acts Companies).
The letter must be made at least in four copies:
- one should leave
- second transfer to the counterparty
- the third to the payer's bank,
- fourth to the recipient bank.
All copies should be identical and certified properly.
How to send a letter
You can send such a letter in several ways.
- personally from hand to hand
- courier delivery,
- through the Russian Post by registered letter with a notice of the presentation,
- through the Internet.
In the case of sending via the Internet, it is important that the company has a formal registered electronic digital signatureAlthough even this does not guarantee the reader reading by the recipient.
How and how much to store a letter
After departure, all letters to clarify the purpose of the payment must be registered in the outgoing documentation log, and one copy is to invest in the folder of the current "primary" company. Here it should be a period established for this kind of documents by law or internal regulatory acts of the company, but at least three years. After loss of relevance and expiration of the storage period, the letter can be transferred to the archive of the enterprise or dispose of in the manner prescribed in the legislation.
