Most errors in the payments can be clarified by submitting an application for referring. For example, TIN, CAT, OCTMO. But there are two fields, the information in which will not be able to clarify. What to do in these cases and how to make a statement about the clarification of the payment in 2019, - read in this article.

What errors in the payment can be corrected by the refund

Correct errors in the assignment can be true, not all. In the table we will show what data can be clarified, and which are not.

The Buxoft program automatically generates payment orders with relevant details. The program itself will put the right CBC, the order of payment and the tax period code. Try free:

Download sample payment

Table. What errors in the payment can be clarified

Only two errors in the document cannot be corrected. This is the wrong treasury number and the name of the recipient's bank. Therefore, the company will have to re-send a payment to the budget, and the erroneous transfer to return upon application.

If you made errors in the CBK, the Inn or the recipient's gearbox, the tax authorities will first send a notification to the Treasury. And according to the response of the department, the company will report on the results of clarifications. In total, they are given 10 working days.

Most often, mistakes are found in the CBC. And this is quite explained. After all, even a typo in one digit, already unreliable props. For example, instead of the CBC for contributions, recorded for NFFL - 182 1 01 02010 01 1000 110 . Then how true, make the code - 182 1 02 02010 06 1000 160 .

Companies also make mistakes in the TIN / CPP of the payer and the recipient of money, the status in the field 101, the purpose of payment, etc. NP-30-26 / 8158.

Clarification of payment in 2019: sample

Due to the error in the payment payment, the payment enters the "unclear", and therefore, in the card will be mistaken and the penalty will be accrued. If the error can be fixed, as soon as possible direct the application for the refinement. The algorithm is next.

Step 1. Subscribe to refinement. There is no official form for the document, so you can make it arbitrarily. In the header, write down the company's details: name, TIN, OGRN, address and phone number so that the inspectors can contact you. Next, from the right edge of the letter, reflect the details of the inspection, where applying. At the same time, it is enough to write: Name and Full name Head of IFTS.

In the center reflect the name of the document. For example, "application for refinement." And only then explain in detail below the text, what exactly the company was wrong and how will it be correctly written props.

Step 2. Send an application to the inspection. You can do this in several ways:

- pass the document personally in the IFTS;

- Send document by courier;

- by registered letter with a receipt notice;

- through the Internet.

The company can choose any way to send a letter, there are no restrictions in the code. The only thing that when mandating a document via the Internet, sign it electronically digital signature. Then the file will be considered reliable.

All outgoing letters a company must record in the journal, an application for the clarification of the payment is not an exception. Therefore, set the document the sequence number and date when sending the document to inspectors. Then reflect the details in the log.

Step 3. Check the budget calculation card . Reply to the statement inspectors should be in 5 business days. Moreover, if their solution is positive, then they reverse the date of the date when you actually sent the payment (clause 7 of Art. 45 Tax Code of the Russian Federation). But if the controllers will have questions, they will ask the accumulation of calculations and additional explanations. Therefore, the procedure for refining payment can be delayed.

The company can order reconciliation at any time. To do this, submit an arbitrary application to the IFX with a request to give a certificate of calculations with the budget. Application can be passed on paper, but faster to do it through the state operator ED or personal Area On the site FTS.

How to fill out a payment order in accounting programs

Instructions - How to complete the payment B, 1C: Enterprise and Konur.Bukhgalkhe.

Buchsoft online

1. Go to the Accounting Module and select the "Service / Our Accounts" section. Click "Change" and enter the details of your bank. After that, click the "Main" button.

2. To B so that payment order The details of the recipient's funds were reflected in the counterparty directory, in the "Settlement accounts" tab, you need to add a bank, then install the cursor on the line with the bank and click the "Basic" button.

3. In the "Account" section, go to the Bank. Determine the bank in the selection window, where you send the payment. Select the period and click "Add". Fill out the output form. Save.

1C: Enterprise

1. Go to the menu: Bank and Cassa / Bank / Payment Orders.

2. Click "Create", select the type of tax "Payment of Tax".

3. Fill in all the necessary details using the payment order hyperlinks.

4. Save the document on the "Write" button.

5. To display the document to the printed format, click "Payment Order".

Konur.Bukhgalkhey

1. Start creating payment documents from the "Requirements" page. P study on the link "Pay".

2. Indicate the bank details and the amount of payment. The amount of payment can be corrected. You can specify the type of payment, and the remaining data is distributed in the corresponding fields of payment documents automatically. In addition to the standard payment order, you can form a receipt for which we list money in the Bank of Russia with a personal visit.

3. The finished payments on the payment of taxes can be saved in Word format, and then print and pay in the bank. You can also create a special text file and download it to the Internet bank.

If an error assumes the taxpayer, he can write an application for refinement of details tax payment According to paragraph 7 of Art. 45 of the Tax Code of the Russian Federation. But you need to remember that not all information can be corrected according to this legislation.

Which error can be edited, and which one can not

There are a number of errors that are subject to correction, on the basis of an appropriate application from the taxpayer in the tax service, these include:

Foundation of payment;
Inn or PPC payer or recipient;
The status of the compiler;
Tax period of payment;
OCTMO;
Number or document date - grounds;
Appointment of tax pay.

But there are such errors that are not subject to adjustments, they can be attributed to them:

It is indicated by the wrong name of the bank recipient;
The number of the Federal Treasury is incorrectly specified.

Important!!! If the sender makes an error when sending a payment in such details that are not subject to adjustment, the tax payment function or contribution will be not fulfilled, and the taxpayer must re-pay this or that tax or contribution, as well as penalties for delay or they are available.

Who forms an application for refinement in the tax

Responsibilities for the formation of a statement on payments are usually assigned to the employee who sent this payment or on the chief accountant.

The application must be signed by an employee who has formed him and the head of the organization itself.

How to make an application for refinement

The application for refinement in the tax service has no unified formSo it can be in arbitrary form. It is only necessary to pay attention to the correctness of its preparation and comply with the standards of office work in terms of the structure of the document, and some mandatory information was introduced.

Field	What must be indicated
Cap of Application	· Name of the organ tax Service where the statement will be sent; location; position, surname, name, and patronymic of the head of the tax service; · The name of the organization from which the application is received, its address of the location, as well as the name, name and patronymic of the company's head · Document's name; · Outgoing number and date of the application.
a common part	In this part of the document, the current situation is described, it is necessary to refer to a document that has been sent early, after that it is necessary to ask for a refinement and register the correct details. It is also desirable to register a reference to the rule of law, according to which you have the right to adjust the payment sent earlier, where errors were allowed. If additional documents are applied to the application, this must be reflected by an additional clause.
Conclusion	Appendix: Copies of documents with incorrect details Signature of the organization's head.

Sample application for refinement of tax payment

Head

Inspection of the Federal Tax Service of Russia №34

Around the city of Moscow

Aksenov I.P.

Moscow ul. Pushkin d.55

Limited Liability Company "Kashtan"

OGRN 12514585265478.

Inn 770345685269 / PPP17565496

Moscow ul. Ushakova d.36 of.58.

Exchange 658 dated 09.08.2018

Statement

to refine tax pay

In the payment order from 01.08.2018 №68 to list the advance payment on simplified tax system Taxation under the section "Revenues" for 6 months 2018. In the amount of 115000.00 (one hundred fifteen thousand) rubles in line 104 incorrectly specified by the CBC (18210506976580167). Please consider the following data: 18210506976580137 Based on P.7 Article 45 of the Russian Federation.

Application:

Copy of payment order from 01.08.2018 №68

General Director of Kashtan LLC Kuznetsov Kuznetsov V.P.

What you need to pay attention to the application

Since there are no requirements for the design of this document, then it can be issued both on the usual sheet of A4 format and on the company's brand book. You can also write a statement from both hands and dial on a computer

Important!!! The main thing in this case This is a "live" signature of the head of the organization, which sends an application for clarifying a tax payment or person authorized to act on his behalf (while using the fax autograph is categorically prohibited)

There is no need to put a print on the form - this is necessary only if the use of stamp products is enshrined in the regulatory acts of the enterprise.

Application should be done in duplicate

How to transfer an application to refine tax pay

You can convey a statement in different ways:

What to do if the bug in the payment allowed the bank

It happens that the taxpayer has timely passed the correct paper version of payments on the payment of taxes (contributions) to the bank. The bank fulfilled her, but the payment was in unclear due to the error of the bank clerk.

As a rule, the taxpayer will learn from the requirements from the FTS. To correct the situation, you can enroll as follows:

Request a written explanation of the situation.
Send to the FNS application to clarify the payment to recalculate accrued penalties and indication of the guilt of the bank employee.
Attach an explanation to the application credit organization, bill with a mark and banking extract For this day.

Frequently asked Questions

Question №1 If, when sending a payment to the tax service, an incorrect KBK is specified, then it can be fixed as it or not, or you need to re-pay the payment?

Answer: If the CBK and specialist noticed this in the sent payment, then the taxpayer could write a statement to clarify the payment and send it a convenient way to him to the tax inspectorate. After receiving this application, adjustments will be added to this payment and then the paid amount will be credited in favor of the taxpayer.

Question №2 What way can you send an application to the tax inspection?

Answer: For the transfer of an application to the tax inspection there are many ways, namely:

Personal visit to the Tax Inspectorate is the easiest, fast and affordable way;
You can also pass through the representative, only the representative should have a notarial power of attorney;
Sending a statement by registered mail with custom-made notice of delivery;
It is also possible to send a statement through electronic tools Communications (in this case, the sender must have officially registered an electronic signature.

Question number 3 How many instances of the application should be compiled and submitted to the tax authority?

Answer: Application should be done in duplicateOne of which is transmitted to the tax inspection, and the second remains on the hands of the representative of the organization, but only after a tax specialist will put a mark on making a document.

Question number 4 If the taxpayer made a mistake in those details that are not subject to editing, what then to do?

Answer: If the sender makes an error when sending a payment in such details that are not subject to adjustment, the tax payment function or contribution will not be fulfilled, and the taxpayer must re-pay this or that tax or contribution, as well as penalties for delay or they are available.

11.03.2014

Priority payment

Listing taxes and insurance premiums, you need to specify the fifth in the payment, and not the third order. Letter of the Ministry of Finance of Russia of January 20, 2014 No. 02-03-11 / 1603.
The order of payments are determined on the basis of Article 855 Civil Code RF.
Specialists of the Ministry of Finance of Russia noted that the error in the sequence is not a reason for the bank to refuse to receive payments.

Tax Consultation: Topic: Errors in payment orders. Refinement.

If you notice typos on the execution of the payment order and the bank still processes your payment, it is enough to send a letter (on the Internet bank) or bring personally (on demand) to the operating department asking for the specification of details, and your question is resolved.

In what cases, the payment is already executed, and what needs to be done to clarify the payment?

Mistakes in tax payments

For ten days, the inspection at the place of registration or entity of entrepreneurial activity or the Foundation will decide to clarify the payment. (a letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1-324) to the following details: the status of the payer, the INN, the recipient's gearbox, the CBK when paying tax, OKATO, the basis of payment, taxable period, Payment type - in cases where it comes to local taxes.

If typos are manufactured when listed insurance feeIt is necessary to apply in the form specified in the letter dated April 6, 2011 No. TM-30-25 / 3445.

According to NDFL or UNVD, the tax is required to reinstate the right details and submit to the inspection at the place of registration or entrepreneurial activities a refund application, with an application of a copy of the payment order.

Do not correctly indicated the account or the name of the bank recipient's bank

In case of error in the specifying the current account of the Federal Treasury and the recipient's bank. You need to pay tax.
And the money listed with the error should be returned by writing an application to the tax inspectorate at the place of registration or entrepreneurial activity or to the Fund's Office by applying a copy of the order with a mistake with a bank mark.

Put the CBK of other tax, collection, penalty, fine

Apply to the inspection at the place of registration or entrepreneurial activity with a request to clarify the erroneous CBC. (Letter of the Ministry of Finance of Russia of March 29, 2012 No. 03-02-08 / 31.)

An exception to the rules is in the case when instead of the CBC on the payment of the insurance premium, the tax code is specified, it is necessary to clarify the payment (a letter of March 4, 2011 No. 03-02-07 / 1-64).

If the KBK you specifies a non-existent, the mistakes listed money must be returned.

Wanted payment in calculations with counterparties

Suppose you accidentally sent the payment by making a typo in the recipient's current account. Thus, your money was enrolled in an unknown company without any reason.
You wrote a letter asking you to return an erroneous payment. But the recipient's company is not in a hurry with a refund. It is necessary to place a letter to the counterparty for the return of money for its address specified in the Unified State Policycle, or Jrip (specifying the basis for paragraph 1 of Article 1102 of the Civil Code of the Russian Federation and subsequently turn to court.).

Formulation of the appointment of payment

You should write an error letter to the recipient. And ask him to consider it faithful to another purpose of payment. Having received a mark from the counterparty about receiving the letter, suffer it to the erroneous payment.

If you are on special, and you will receive a payment with the dedicated VAT, you need to list the tax on the budget. To correct the error, send a clarifying letter to the bank.

If you need to change the purpose of payment. For example, you made an advance payment by the supplier for the goods, but noted that this translation under the loan agreement. It is necessary to notify the banks of the recipient and the sender of the payment tools (Resolution of the FAS of the Moscow District of May 5, 2010 No. KA-A40 / 3335-10, FAS of the Volga-Vyatka District of August 27, 2010 No. A43-42247 / 2009).

Information on the procedure for indication unique identifier Accrual (UIN) at disposal of translation money The payment of payments administered to the tax authorities posted on the website of the Federal Tax Service www.nalog.ru in the Taxation section / Presentation of the tax and accounting reporting / Details to fill out reporting and settlement documents / procedure for specifying a unique charge identifier (UIN). "

Change of payment recipient details

The recipient's bank will leave money among the unexplained amounts. In the next five working days, the Bank's employees will clarify the correctness of the details. Thus, the Bank prevents erroneous money to the account of a third-party company.

To help send money to the desired recipient's account, write a letter to clarifying data into your bank. He will shift your message to the recipient bank. You can not do this.

But then for the sixth working day, the wrong payment will be returned to you back. It will be necessary to take into account past errors and arrange a new payment order.

Design options:

The procedure for clarifying the type and accessories of the payment in the FIU

With counterparty

Tell an employee of RKO Bank

Make an email: (Filled in the company's branded form)

At OJSC "BaltinVestbank"

From (name of organization, TIN, address)

Checking account

Execution No. Ot

Clarification Letter

We ask you to clarify the payment made on the payment order from the number in the amount of numbers (in words), in connection with the wrong details of the payment recipient,

Wanted letter

We ask you to make a search for payment made on the payment order from the number in the amount of figures (in words), due to the receipt of funds by the payroller of payment: the details of the beneficiary recipient,

We specify the loyal details of the payment recipient:

Inn *** PPC *** Recipient (name)

Recipient Bank *** Current account *** Corr. / Account *** Beach ***

We ask you to give the appropriate confirmation document.

Appendix: Copy of payment order.

With tax authorities

Head of the Federal Tax Service of Russia No. 17 in St. Petersburg

(Vyborg district)

Ms. Dementieva i.e.

From the individual entrepreneur Petrova Alexandra Yuryevna

Inn *** Address: ***

STATEMENT

On the clarification of the recipient of the payment of payment and return overlaid the amount paid

July 03, 2013 Individual entrepreneur Petrova Alexander Yurievna Inn *** on the details of the MIFNS №17 mistakenly paid federal budget A single tax on imputed income for certain types of activities of the CBC 18210502010021000110 in the amount of 33024 \u003d 00 (thirty-three thousand twenty-four rubles) (a copy of the payment order №223 of 03.07.2013 is attached).

In the payment order №223 of 03.07.2013, as a result, the requisites of the payroller of the UFKMF payment in St. Petersburg MIFNS of Russia No. 17 are not true.

TIN 7802036276 PPC 780201001 R / account 40101810200000010001 Beach 044030001

This amount of tax was necessary to pay at the place of entrepreneurial activities for details. Interdistrict Inspection Federal Tax Service No. 25 in St. Petersburg.

TIN 7813085660 PPP 781301001

Settlement score 40101810200000010001 in Grkzgu Bank of Russia in St. Petersburg Beach 044030001

(CBC 18210502010021000110 in the amount of 33024 \u003d 00 (thirty three thousand twenty four rubles) OKATO 40288563000 OKTMO 40391000

Based on the provisions of the current legislation and compliance with the requirements, in case of the impossibility of confirming the recipient of the payment order No. 223 of 03.07.2013. To the MiFNS of Russia №25 in St. Petersburg on the basis of Article 78 Tax Code RF ask you to return to me unnecessary paid tax on the following details:

Individual entrepreneur Petrova Alexander Yuryevna

Inn ***

settlement account *** in a branch *** in St. Petersburg, corr. / Account ***, bik ***.

Individual entrepreneur Petrova A.Yu.

Option Bank:

To bank SANKT-Petersburg

Inn ***

Checking account ***

Address: ***

STATEMENT

About clarification of the details of the beneficiary

July 03, 2013, by an individual entrepreneur (FULL NAME) In the payment order No. 223 of 03.07.2013, in the amount of 33024 \u003d 00 (thirty-three thousand twenty-four rubles), the proprifers of the Payer of the UFKMF payment in St. Petersburg MIFNS of Russia No. 17 TIN 7802036276 PPC 780201001 R / account 40101810200000010001 Beach 044030001

I ask you to clarify the proprifers of the payment in the Office of the Federal Treasury in St. Petersburg GRKTS GU Bank of Russia in St. Petersburg for the amount of funds 33024 \u003d 00 (thirty three thousand twenty-four rubles 00 kopecks) in favor of UFK MF in St. Petersburg MYFNS Russia №25.

Requisites Recipient payroll №223 dated 03.07.2013.

UFK in St. Petersburg (MIFNS of Russia №25 in St. Petersburg)

TIN 7813085660 PPP 781301001

Settlement account 40101810200000010001 in GRKTS GU Bank of Russia in St. Petersburg Beach 044030001

(CBC 18210502010021000110 in the amount of 33024 \u003d 00 (thirty three thousand twenty-four rubles) OKATO 40288563000 OKTMO 40391000.

Application for tax refund:

Head of the Federal Tax Service of Russia No. 25 in St. Petersburg

(Petrograd district)

Mr. Bodrovo A.A.

In the department of work with taxpayers

From an individual entrepreneur

Inn ***

Address: ***

Tel ***

Application for the return of amounts of unnecessary taxes, penalties, penalties

Tax payer Inn *** Individual entrepreneur (FULL NAME) in 2013 For Details of the UFK in St. Petersburg (Interdistrict IFTS Russia No. 25 in St. Petersburg) mistakenly paid to the federal budget

Personal income tax. From income, East.Kot., Special .Ag., except for doh., Equip. 257, 227 and 228 of the Tax Code of the Russian Federation KBK 18210102010011000110 in the amount of 52517 \u003d 00 (fifty two thousand five hundred seventeen rubles).

Copies of receipts №2176662698 dated 21.10.2013. In the amount of 47057-00, №2249988187 dated 10.12.2013 in the amount of 1820-00, No. 2196869230 from 06.11.2013. In the amount of 1820-00, №2153717243 of 10/07/2013 in the amount of 1820-00 are attached.

Income Information individuals for 2013 (Protocol No. 2891 of February 17, 2014) With the amount of income of 70,000-00, the amount of calculated, retained and listed tax amounted to 9100-00, put in full. (copy of the protocol is attached)

In the receipts on the payment of tax №2176662698 of 21.10.2013, No. 21057-00, No. 2249988187 dated 10.12.2013 in the amount of 1820-00, No. 2196869230 of November 6, 2013 in the amount of 1820-00, №2153717243 of 07.10.2013 in the amount of 1820-00, as a result, not correctly specified kbk payment: Specified KBK 18210102010011000110 (NDFL), instead of the CBC 18210502010021000110 (UNVD - single tax on the imputed income).

This amount of tax was necessary to pay at the place of entrepreneurial activities on the details of the Interdistrict Inspectorate of the Federal Tax Service No. 25 in St. Petersburg to pay a unified tax on the imputed income tax, CBC 18210502010021000110.

I ask you on the basis of the provisions of the current legislation and compliance with the requirements, on the basis of Article 78 of the Tax Code of the Russian Federation, return to me an overlapped tax in the amount 52517 \u003d 00 (fifty two thousand five hundred seventeen rubles).

for the following details:

Individual entrepreneur ***

Inn ***

settlement account *** in a branch *** in St. Petersburg, corr. / Account ***, bik ***.

Individual entrepreneur (FULL NAME)

How to make an application for clarification of the CBK to the tax inspectorate in 2019? When paying taxes and contributions, the error with the CBC in the payments will lead to a delay in payment, and, consequently, to penalties. Read how to make a letter to a tax about the clarification of the CBC, see the sample statement for 2019.

How can I clarify the CBK to the Tax Inspectorate in 2019

In case of erroneous writing of the CBC in payments - this is a field 104, the company must write a letter to a tax about the clarification of the CBC, a sample letter you will find below. This opportunity for organizations confirmed the Ministry of Finance in the letter dated January 19, 2017 No. 03-02-07 / 1/2145.

To write a statement to the IFTS about the clarification of the CBC, you need to know the following. From December 1, 2018, there are new rules for refining errors in payments, including errors in the CBC. These rules approved the Federal Tax Service of the Russian Federation by order No. MMB-7-22 / [Email Protected] from 25.07.2017. Guided by them better, without waiting for December of the month.

Note!Part of the codes in the payments officials have changed, as and when to use them in the article "And Recommendations of the FTS and FIU, what to do if you still found an error in payment on contributions, in the article

Let's see how guided by the rules, the process of correction of the CBC in payments is carried out.

In case of erroneous instructions of the CBC in a payment order, you do not need to make a re-payment of tax or contributions;
The company or IP write an application for clarifying the CBC to the tax inspectorate at the place of its location.
The territorial body of the Federal Tax Service decides to clarify the tax payment on the day of its actual payment.

Inspectors of the FNS make a decision on clarification within 10 working days from the date of receipt of the application from the organization. About the adopted decision of the tax is notified by the company within five days after approval of its decision.

If it is simplified, then the error correction process scheme in 2019 is this:

Following the mechanism of clarification of the CBC in tax Inspection, go to writing a letter to the IFTS.

How to make an application for clarification of the CBC in Tax: Sample 2019

Create an application to the IFX about the clarification of the CBC is not difficult if you adhere to a certain order (see a sample of the statement 2019 below).

You need to write two instances of the statement. One remains in the tax inspectorate. And in another, tax authorities, after accepting a statement, should make a mark. An instance with a marker from the IFTS remains you.
Unified application form no, it is drawn up in free formBut you need to not forget to enter the necessary data there (see the table).
The application can be issued both on paper and using electronic devices.
If, besides the CBC, in the same payment, you made some more errors, for example, the Inn or PPC was incorrectly written (the exception is the name of the recipient's bank and the current account), include them in the same application.

Note in one statement simultaneously to several errors in one payment allowed.

You cannot combine payments in one clarifying letter. That is, if you made mistakes in the CBC immediately in several payments, even if one number is written on each document to the IFTS.
The signature of the head or other person who has the right to draw up this kind of documents must be made by a handle. The exception is only firms that set standard Electronic signature.

Let's now see what is needed in obligatory Specify to the application.

Section of applications	Mandatory details for filling
Cap part	Number, name of the department of the FTS, FULL NAME of his head, where they write a statement; Company details (name, TIN / CAT, OGRN, address, contact phone number);
Document's name	Application to clarify the tax payment (Error in the CBC)
Main part	1. Scribate in which payment, which a mistake was made: The number and date of erroneous bills; What was for payment (what tax or fee) and how much; What is indicated erroneous (in which field) For example: Field 104 is incorrectly specified by the CBC 182 1 06 04012 02 1000 110 (see Sample Application 2019). 2. We note that we ask in this statement: Based on paragraph 7 of Article 45 of the Tax Code, please refer to the specified payment in part of the CBC - the reference to the regulatory is very desirable; Right kbk such (specify the right number) For example: Proper CBC 182 1 06 04011 02 1000 110
Final part	1. I make sure that the word "application" fit. Below we list copies of the attached documents, in our case it will be like this: a copy of the payment order is such that (specify the number and date of payment of the error CBC) is attached. 2. Enjoy the position, signature and decipher the signature of the person who has the right to sign applications to the tax (for example: director, headbubles, etc.). 3. If the organization has not abandoned the press officially, then we put on the application.

Sample application for clarification of the CBC in Tax 2019

How to make a copy of the payment order to the statement of clarification of the CBC in 2019

To the statement of clarification of the CBC to the tax in 2018, the sample of which can be downloaded and see above, you must attach a copy of the payment, where the props is incorrectly specified. This is done as follows:

A copy of the bills is removed.
It puts the mark "right".
The mark of the company, or other commissioned by his signature, or another authorized person, such as the Chief Accountant.
A copy of stamps if only the firm has not refused to print in the formal order.

Copy a copy in the notarial office is too. A copy is sent together with a statement to the territorial body of the FTS of the Russian Federation.

Important! If you have a copy of you on several sheets, then in a statement to clarify the CBC, be sure to impose that in the accompanying copy of so many sheets.

How can I send an application for clarification of the CBK to the tax inspectorate

The company or IP can send an application for clarification of the CBC to the tax by any way in a way. The most reliable, of all existing things is to bring a document independent, well, or through an authorized person. If the latter has a power of attorney, certified, as it should be in a notarial office.

In addition to the foregoing, the letter to the IFST is easily sent electronically through the sites of state structures. But this method is only suitable for firms that have an officially executed electronic signature.

Another familiar and widespread way to send is the post office.

Whatever way you do not have chosen, the rules of writing and submitting an application for clarification of the CBC in 2019 to the tax one for all.

The actions of tax authorities upon receipt of an application for clarification of the CBC in 2018

If the organization made an error in the CBC in a payment order, but the money listed on time, then the tax, most likely, will also accrue her penalties by that CBC, where the payment did not come. But this fact should not embarrass you, and you do not need to pay penalties.

Your actions are more like a letter to clarify the CBC in the IFTS. After receiving the document, it may turn out that the inspection will assign reconciliation of payments. However, this happens not always.

In any case, the tax authorities will consider your application within ten days, and if no discrepancies are found, they will make the appropriate edits in the Calculation Card with the budget. Cancellation will be canceled.

Allowed a mistake in a payment order to transfer taxes or insurance premiums (except for injuries' contributions), the taxpayer has the right to write a letter to the tax on the clarification of the payment (paragraph 7 of Art. 45 Tax Code of the Russian Federation). True, not all errors in the payment can be corrected in a similar way.

Errors that can not be corrected by the refund

The critical errors in the payment order include incorrect indication (PP. 4 of paragraph 4 of Art. 45 Tax Code of the Russian Federation):

federal Treasury Account Numbers;
name of the recipient bank.

If you are mistaken in these details, then the obligation to pay the tax / contribution will be considered unfulfilled. Accordingly, it will have to re-transfer the amount of tax / contribution to the budget, as well as pay the penalty (Article 75 of the Tax Code of the Russian Federation).

Uncritical errors in the payment order

All other errors in the payment order (for example, indication invalid KBK (The letter of the Ministry of Finance dated January 19, 2017 No. 03-02-07 / 1/2145)) does not lead to the fact that the obligation of the payer for the payment of tax / contribution is recognized as non-fulfilled, and fix this error in more detail, specifying the payment.

Application for refinement in tax

The form of updating tax payments is not legally approved. Such a statement is filed in an arbitrary form. It makes sense to indicate:

information on the payment order in which the error is made (date, the account number, the amount of payment and the name of the tax / fee);
information about the details you want to clarify, indicating the correct data.

To the statement of clarification of the payment, attach a copy of the payments you want to clarify.

Refinement of tax payments: Actions of the IFTS

Having received your statement, tax authorities can offer reconciliation of payments (paragraph 7 of Art. 45 Tax Code of the Russian Federation). True, it is optional.

The decision made on your statement about the clarification of the payment of the Federal Tax Service of the IFSN should inform you within 5 business days after the adoption of such a decision.

If the decision is positive, and before it is taken, you are accrued to penalties, then they are reversed (clause 7 of Art. 45 Tax Code of the Russian Federation).

Tax payment refinement: sample

An application for referring to the tax may look like this:

In addition, we ask for recalculation of the penalties accrued for the period from the date of actual tax payments budget System The Russian Federation before the decision of the decision to clarify the payment.