Personal income tax for a separate division: payment and reporting

Personal income tax payment details

Let's look at the main fields of a payment slip when paying taxes:

• Field 101 is intended for selecting the payer status. For example, if the payment is made by a tax agent, then code 02 is entered.

More information about what code should be indicated for payments in other cases is described in the article “Filling out field 101 in the payment order in 2020 - 2020.”

• In field 104 enter the BCC of a specific tax. At the same time, there are codes for penalties and fines. Tax codes are approved every year, so it is important to keep track of any possible changes.

The material “KBK in a payment order in 2020-2020” will explain what an incorrect indication of the KBK can lead to. And for the KBK values ​​relevant for 2017-2018, see the article “Changes in the KBK for 2020 - 2020 - table with explanation”

• Field 105 - OKTMO. This is a code that determines the territorial affiliation (either of the payer or the object of taxation).

You will learn from this publication whether the error in this detail is significant.

• Field 106 - basis of payment. Here they most often indicate “TP” - current payment; “ZD” - payment of debt and “TR” - repayment at the request of the Federal Tax Service are also often used.

Other possible options for filling out this field are discussed in this publication.

• Field 107 is necessary to reflect the reporting or tax period for which tax is paid. For example, if payment is made for January 2020, “MS.01.2018” is indicated, if for 2020, “GD.00.2017” is indicated.

Other values ​​that can be used to specify in this field can be found here.

• Field 108 is intended for payments made on the basis of any executive or administrative documents - the numbers of such documents are indicated here.

Please note cases when this field is entered with 0; details are here.

• In field 109 indicate the date of the document. For example, if payment of a tax, fine, or penalty is made at the request of the tax office, then the date of the request is indicated; If the tax amount is paid at the end of the tax period, then the date of submission of the declaration must be indicated.

The format for filling out this detail, as well as examples of possible values, are presented in this publication.

• Field 110 records the order to transfer funds, but due to the abolition of this detail in 2020, until recently it indicated 0 or a dash. This field should remain empty for now.

Find out more in the article “Filling out field 110 in a payment order in 2020.”

• Field 22 (UIN) is intended for the payment identification number for payment of penalties and arrears of fines. In other cases, it is set to 0.

Read more about this here.

• Field 24 is the purpose of the payment, which reflects what exactly the payment is for, for example, “Payment of VAT for the 4th quarter of 2017.”

Since 2020, insurance premiums that were previously calculated in accordance with the Law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ and paid to extra-budgetary funds are now subject to the rules of Chapter. 34 of the Tax Code of the Russian Federation and are paid to the budget. Accordingly, payment documents for them should be prepared in the same way as for tax payments.

There have been no changes to “unfortunate” contributions to the Social Insurance Fund since 2020, and they must still be paid to the Social Insurance Fund according to the same details and rules. For a sample of such a payment, see this article.

Entering details into the payment slip for budget payments is a very responsible undertaking, since mistakes made can lead to fines and penalties for taxes and contributions.

Our section “Details for paying taxes and contributions” will help you avoid problems in filling out payment slips.

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For employees

TAX KBK

PENIES, INTEREST, FINALES KBC

For individual entrepreneurs

TAX KBK

PENIES, INTEREST, FINALES KBC

For individuals

TAX KBK

PENIES, INTEREST, FINALES KBC

From dividends and working under a patent

TAX KBK

NAME TYPE OF PAYMENT KBK

In accordance with the Tax Code of the Russian Federation, the obligation to pay tax is fulfilled in the currency of the Russian Federation. The obligation to pay tax is not considered fulfilled if the taxpayer incorrectly indicates in the order to transfer tax the account number of the Federal Treasury for the relevant constituent entity of the Russian Federation and the name of the recipient's bank.

AttentionGoIn order to avoid errors when filling out the details of settlement documents, you can use the service “Address and payment details of your inspection”, with the help of which, by selecting the necessary details, you can generate a settlement document in electronic form

• Directories of codes of the All-Russian Classifier of Municipal Territories (OKTMO), published on the website of the Federal State Statistics Service.
• All-Russian Classifier of Units of Measurement (OKEI), posted on the website of the Federal Agency for Technical Regulation and Metrology
• The procedure for specifying a unique accrual identifier (UIN)

The information below depends on your region (77 Moscow city) Your region was detected automatically. You can always change it using the switch in the upper left corner of the page.

A complete list of codes can be found in Appendix 3 to Order No. 106n. Field 104 is for budget classification codes, field 105 is for OKATO code.

Field 106 is intended to indicate the basis for the payment; it consists of two capital letters (for example, “Voluntary repayment of debt for expired tax periods, provided that the tax authority has not made a demand for payment of tax (fee)” - ZD). In field 107 write the tax period code, 108 - document number.

As with any other document, a payment order for an individual entrepreneur can be drawn up with an error, but whether the funds will be credited in this case and whether liability will arise for the entrepreneur if the payment order was drawn up to pay mandatory fees and taxes depends on the size of the error. Modern means of data transmission simply will not miss an incorrect payment, and the operator himself will enter the necessary details when indicating the exact address of the recipient (for example, the tax office). If the error arose due to the fault of the bank, then even if there is a significant delay, the sender of the payment does not pay a penalty and is not responsible.

Number of impressions:5706

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Order of the Ministry of Finance of Russia No. 180n introduced additions to Appendix 1 to the Instructions on the procedure for applying the budget classification of the Russian Federation, namely to the List of codes for types of budget revenues. They are related to amendments to the current legislation of the Russian Federation.

Budget classification codes (BCC) for personal income tax are brought by the Ministry of Finance of Russia in accordance with the provisions of the articles of Chapter 23 of the Tax Code, depending on the category of payers and the types of income they receive.

For tax agents, the BCC has become unified, regardless of the type of income, tax rate and status of the income recipient.

1) 182 1 0100 110 – “Income tax for individuals on income the source of which is a tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 2271 and 228 of the Tax Code of the Russian Federation”;

Note! In the 14th category of the KBK, the number 1 is indicated - when paying tax; 2 - when paying a penalty; 3 - upon payment of a fine.

If you pay the tax itself, you must indicate BCC 18210102010011000110.

If you pay penalties on this tax, indicate KBK 18210102010012000110.

If a fine is paid, then KBK 18210102010013000110 is indicated.

2) 182 1 0100 110 – “Income tax for individuals on income received from the activities of individuals registered as individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation";

Payment of the above tax is made to KBK 18210102020011000110.

Payment of penalties - KBK 18210102020012000110.

Payment of the fine for this tax - KBK 18210102020013000110.

3) 182 1 0100 110 “Income tax for individuals on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation”;

When paying the tax itself, the payment slip indicates KBK 18210102030011000110.

When to pay

Payment of the tax must be made no later than one working day following the day the income is issued (Clause 6, Article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee was given the appropriate funds.

Therefore, if on the same day you transfer personal income tax from the salary for the previous month and from vacation pay for the current month, then you need to fill out your payment order for both salary and vacation pay (letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/ [ email protected] ).

Legal entities and individual entrepreneurs pay personal income tax at different times. Thus, a legal entity contributes tax funds on a monthly accrual basis, individual entrepreneurs - quarterly, individuals - once a year. Also, the payment date depends on the type of profit subject to levy.

A businessman transfers personal income tax for himself on the same date as an individual. The difference is that a citizen pays once a year, and an entrepreneur pays quarterly on an accrual basis. Moreover, the first advance consists of two quarters and amounts to 50% of the total amount collected on the profits of individuals.

Table 1. Deadline for payment of personal income tax in 2020 and 2020.

Deadlines for personal income tax payment in 2019

As a general rule, personal income tax must be paid in 2020 no later than the day following the day the employee (individual) was paid income. So, let’s say the employer paid the salary for January 2020 on February 8, 2020. The date of receipt of income will be January 31, 2020, the tax withholding date will be February 8, 2020.

Benefits and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2020. Vacation pay was paid to him on March 1.

In general, pay the withheld personal income tax in 2020 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs conducting business on UTII or the patent taxation system transfer tax to the inspectorate at the place of registration in connection with the conduct of such activities.

After the budget receives personal income tax transferred by tax agents, these funds are distributed between the budget of the constituent entity of the Russian Federation and the budgets of municipalities (settlements, municipal districts, urban districts) according to the standards established by budget legislation.

Let's consider the deadlines for paying personal income tax depending on the type of payment:

• Transfer of salaries.

You can learn about the time frame within which taxes must be paid in this situation from the material “When to transfer income tax from salary?”

IMPORTANT! In most situations, the tax must be transferred no later than the day following the day the income was paid. The exception is vacation and sick leave. Tax on them must be paid no later than the last day of the month in which vacation or sick leave was paid.

Find out how tax authorities prescribe the division of bonuses for personal income tax purposes from the publication.

Our website presents the position of regulatory authorities regarding the timing of tax payment on such transactions. Read about it in the article “There is no need to transfer personal income tax on salary advances.”

In addition, we invite you to learn about how personal income tax is withheld, depending on whether we are talking about a full-time employee or an individual working under a civil contract.

Read about this in the article “Do I need to pay personal income tax on an advance and when?”

• Payment of sick leave.
• Transfer of vacation pay.

Find out the Ministry of Finance's reminder about the deadlines for paying personal income tax on vacation pay here.

Read more about payment deadlines in the article “Personal income tax (personal income tax) in 2017–2018.”

How can a self-employed person obtain a 2-NDFL certificate?

Often, in order to receive certain services (social benefits or when applying for a loan), citizens need to document their income. To do this, a working citizen can contact the accounting department of his enterprise, where he will be issued a certificate in form 2-NDFL, which reflects earnings and tax deductions from the salary of a particular employee for a certain period.

Self-employed citizens, while carrying out their professional activities, do not have an employer and are not payers of personal income tax. Considering this, as well as the fact that this certificate is issued by tax agents, a self-employed person cannot issue it to confirm income from professional activities.

However, the functionality of the personal account on the Federal Tax Service website and the “My Tax” application, through which the taxpayer interacts with tax authorities, implies the possibility of drawing up an official document indicating the amount of earnings and fiscal payments.

It should be noted that a self-employed citizen can carry out hired work. However, it should not be related to his professional independent activities. Accordingly, such a citizen can receive a 2-NDFL certificate, but it will reflect information about the salary from his place of work under an employment contract. Professional income from your business cannot be reflected in it.

KBK for personal income tax in 2020: table

What budget classification codes for personal income tax have been approved for 2020? Which BCCs should I pay personal income tax on salaries, vacation pay and other payments? Here is a convenient table with the KBK for personal income tax for 2020. Also in the article you can see a sample payment order for personal income tax payment.

Name of KBK income
In 2020, there were some changes in the KBK part. See “The Ministry of Finance has prepared new BCCs for 2020.”

However, the BCC for personal income tax for employees in 2020 did not change and remained exactly the same. The BCC on personal income tax for individual entrepreneurs has not undergone any amendments. We present in the table the current main BCCs for 2020 for income tax.

Table with KBK for 2020 for personal income tax

What tax breaks are there for personal income tax?

Tax legislation provides for the use of several types of tax breaks for citizens:

• exemption from personal income tax for certain categories of remuneration of individuals (in whole or in part);
• application of tax deductions on various grounds;
• reducing the size of the tax base.

Let's take a closer look at the options for reducing income tax:

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Important Current KBK KBK for tax transferred by a tax agent - 182 1 0100 110. If there is a delay, you will have to pay penalties according to KBK 182 1 0100 110.

The assigned fine must be repaid according to KBK 182 1 0100 110. Interest on this type of personal income tax is paid according to KBK 182 1 01 02010 01 2200 110.

Personal income tax on dividends If an individual receives profit from participation in organizations, he must pay tax on it, which will be withheld by the tax agent (organization). An individual will transfer personal income tax independently if, being a resident of the Russian Federation, he receives dividends from abroad. The BCC when deducted by a tax agent will be the same as for salary personal income tax: 182 1 0100 110.

Who pays the tax

The obligation to withhold personal income tax depends on the source of income. In case of official employment, the employer acts as a tax agent. But in case of failure to fulfill obligations, the employee must independently declare his income.

When selling property, leasing real estate and other cases of acquiring profit, the taxpayer is obliged to deduct personal income tax independently.

SAMPLE PAYMENT ORDER FOR NDFL IN 2020

Below we provide a sample payment order for the transfer of personal income tax in 2020. The budget classification code for personal income tax is indicated in field 104 of the payment order. With this payment, the tax agent transfers personal income tax from employee salaries.

We bring to your attention samples of filling out a payment order for personal income tax from wages, vacation pay, sick leave, as well as upon dismissal and fines. When paying tax in 2020, you need to pay attention to fields 107 and 110 of the unified form 0401060.

Personal income tax on employee income is paid to the budget by tax agents - companies and individual entrepreneurs. In some cases, penalties, interest or penalties on this tax are also paid.

The payment form is filled out in accordance with the requirements of the Russian Ministry of Finance and the Central Bank. A sample payment order for personal income tax relevant in 2020, as well as a blank form and a list of details, can be found in Appendices 1-3 of the Regulations.

The employer (including legal entities) is obliged, when paying wages, to calculate personal income tax from it and act as a tax agent, withholding the tax and transferring it to the budget (clauses 1, 2 of Article 226 of the Tax Code of the Russian Federation). As a general rule, personal income tax must be withheld upon actual payment of wages to the employee (clause 4 of article 226 of the Tax Code of the Russian Federation).

Deadline for payment of personal income tax on salary

Personal income tax from an employee’s salary must be transferred to the budget no later than the working day following the day of its payment (clause 6 of article 6.1, clause 6 of article 226 of the Tax Code of the Russian Federation).

When paying penalties for this tax, indicate KBK 18210102030012000110.

If you pay a fine, then indicate KBK 18210102030013000110.

4) 182 1 0100 110 “Income tax for individuals in the form of fixed advance payments on income received by individuals who are foreign citizens engaged in labor activities for hire from individuals on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation.”

If a citizen pays the tax himself, he indicates KBK18210102040011000110 in the payment document.

When paying the penalty, you must indicate KBK 18210102040012000110.

When paying a fine for this tax, you must indicate KBK 18210102040013000110.

Some foreign citizens are employed by individuals on the basis of patents issued by the migration service. They are required to pay personal income tax in the form of fixed advance payments on income.

The tax is paid at the place of residence (place of stay) of the taxpayer. In the payment document when transferring tax, payers must indicate the details (recipient's TIN, recipient's checkpoint, OKATO) of the region where they live.

Recipient's TIN 1435029737

Recipient checkpoint 143501001

KBK 182 1 0100 110

OKATO 98401000000

What happens if you don't pay income tax?

Evasion of the obligation to deduct income tax may result in liability for both tax agents and individuals who must declare their profits on their own.

Fines

Penalties are:

• from 20% - 40% of the unpaid amount;
• up to 30% - for failure to submit tax reports.

Penalty

One of the recovery options, if income tax has not been deducted, is the additional charge of personal income tax and late fees in the amount of 1/300 of the key annual rate of the Central Bank of the Russian Federation.

Criminal liability

This preventive measure threatens malicious defaulters if 10% of the debt exceeds the amount of 900 thousand rubles. for 3 years or unpaid income tax will be over 2.7 million rubles. An individual is subject to a preventive measure by decision of the authorities:

• fine - 300,000 rubles;
• imprisonment for 1 year.

Sample personal income tax payment order in 2020

If the tax agent made a mistake when transferring personal income tax, the payment can be clarified if three conditions are met:

1. no more than three years have passed since the date of payment;
2. clarification does not lead to the formation of arrears;
3. despite the error, the money entered the budget system.

If the payment has not been received by the budget, then the payment cannot be clarified, and the tax agent’s obligation to transfer personal income tax is considered unfulfilled (for example, if the money has not been received by the budget system due to an error in the Federal Treasury account number). In this case, the tax agent must:

1. transfer personal income tax again, filling out the payment order correctly;
2. contact the inspectorate for a refund of incorrectly paid tax.

If the payment has been received to the budget, then there is no need to return the money and pay the tax again. You can clarify any details of the payment order, in particular:

• Federal Treasury account (field 17);
• Payer's TIN (field 60);
• Payer checkpoint (field 102);
• recipient's TIN (field 61);
• Recipient's checkpoint (field 103);
• “payer” detail (field 8);
• “recipient” detail (field 16);
• basis for payment (field 106);
• payer status (field 101);
• tax period indicator (field 107); KBK (field 104).

To clarify the payment, the tax agent must submit a statement of error to the inspectorate at the place of registration and attach to it a copy of the payment order in which it was made (clauses 7, 8 of Article 45 of the Tax Code of the Russian Federation as amended by the Federal Law of July 29, 2018 N 232-FZ).

If you find an error, please highlight a piece of text and press Ctrl Enter.

Please indicate the amount in full rubles. The rule applies: transfer taxes to the budget in full rubles, rounding kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round to the nearest full ruble.

All fields are required. The date and amount of the write-off are indicated in numbers and in words. Payment orders are numbered in chronological order.

Each field is assigned its own number. Let's look at the rules in more detail.

Such a payment order has both similarities with a regular one (it states the same status of the payer, indicates the same details of the recipient, the same income administrator), and differences. Let us dwell on the latter in more detail, and then present

sample payment slip for penalties for personal income tax 2020.

The first difference is KBK (props 104). For tax penalties there is always a budget classification code, in the 14th–17th digits of which the income subtype code is indicated - 2100.

KBK for transferring penalties: 182 1 0100 110

The second difference between a payment order for penalties is detail 106. The following options are possible:

1. If you have calculated the penalties yourself and pay them voluntarily. In this case, the basis will have a tax code, that is, voluntary repayment of debt for expired tax periods in the absence of a requirement from the Federal Tax Service.
2. If you pay at the request of the Federal Tax Service. In this case, the base will have the form TP.
3. You transfer based on the inspection report. This is the basis of payment to AP.

The third difference is detail 107. Its value depends on what served as the basis for the payment:

1. For voluntary payment – ​​“0”. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.02.2018 - penalties for February 2020.
2. When paying at the request of tax authorities (basis of TR) - the period specified in the request.
3. When repaying penalties according to the verification report (the basis of the AP), they also put 0.

If you pay penalties yourself, enter 0 in fields 108 and 109.

In all other cases, in field 108, provide the document number - the basis for the payment (for example, a claim), and do not put the “No” sign.

In field 109, indicate:

• date of requirement of the Federal Tax Service - for the basis of payment TR;
• the date of the decision to bring (refusal to bring) to tax liability - for the basis of an administrative agreement.

OKATO 98401000000

When paying taxes, the payment order must indicate the budget classification code (BCC). Recently some of them have changed. In addition, the Ministry of Taxes explained how to fill out a payment form when paying taxes for a separate division that does not have its own current account.

Where is personal income tax transferred?

Therefore, if a “physicist” overpaid personal income tax, then he can:

• or return the overpayment from the budget;
• or offset the overpayment against upcoming personal income tax payments.

What can an entrepreneur do with an overpayment of personal income tax? Individual entrepreneurs who pay personal income tax for themselves can return the overpayment of personal income tax to their current account, or they can offset it against the upcoming payment for the personal income tax itself or other federal taxes (for example, VAT). You can see a sample of filling out a payment slip for an entrepreneur to pay personal income tax for himself in our Universal Calendar. What can a tax agent do with an overpayment of personal income tax? Personal income tax paid to the budget is not the funds of the tax agent himself (clause 9 of Art.

Dividends are taxed: personal income tax rate

From the dividends that the LLC pays to its individual participants (for example, founders) in 2020, income tax should be calculated, withheld and transferred to the budget.

Thus, dividends paid to tax residents of the Russian Federation in 2020 are subject to personal income tax at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). Let's give an example of dividend calculation.

Example

In March 2020, Lesnoy Cheburashka LLC paid its founding member B.V. Uspensky. dividends in the amount of 6,000,000 rubles. The company does not receive dividends from other organizations. When paying dividends to the founder, personal income tax is withheld in the amount of 780,000 rubles. (RUB 6,000,000 x 13%). As a result, 5,220,000 rubles were transferred to the participant. (RUB 6,000,000 – RUB 780,000).

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For employees

KBK dividends - in 2020, personal income tax on them is still withheld without fail - has not undergone any changes. The code, as before, coincides with the KBK for personal income tax for other payments made to an individual by a tax agent.

Concept of dividends

Recipients of dividends

KBK on dividends for personal income tax in 2020

KBC for excise taxes and VAT

The changes also affected the codes that must be indicated when paying VAT. Firstly, they concern goods produced in Russia. Previously, food products and goods for children were sold under one BCC, and the rest of the products (including excisable ones) were sold under another. Now it is single - 1020101. Secondly, goods imported into Russia. Now one BCC is also used here for all goods - 1020102.

Some codes for types of excisable goods, for example, for alcohol and tobacco products, have also changed.

Where should an individual entrepreneur pay salary taxes on UTII?

But when hiring workers, you yourself must register with extra-budgetary funds at your place of residence, but as an insurer-employer (Clause 1, Article 11 of the Federal Law of December 15, 2001 N 167-FZ; Article 9.1 of the Law of the Russian Federation of June 28, 1991 N 1499-1; clause 3 part 1, part 3 article 2.1, clause 3 part 1 article 2.3 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood"; Article 6 of the Federal Law of July 24, 1998 N 125-FZ; clause 21 of the Procedure for registration in the territorial bodies of the Pension Fund of the Russian Federation, approved by the Resolution of the Board of the Pension Fund of October 13, 2008 N 296p; clauses 2, 3 of section I, clause 6 of section II of the Procedure for registration in the territorial bodies of the Social Insurance Fund, approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 959).

This means that you transfer insurance premiums for all employees (including those employed in “imputed” activities in the municipality) , and not at the place of business (Part 1, Article 3, Article 6 , part 8 of article 15 of the Federal Law of July 24, 2009 N 212-FZ). This was confirmed to us by the FSS of the Russian Federation.

If the BCC is indicated incorrectly

If the company incorrectly indicates the BCC on the payment slip, the money will be credited to pay another tax. The procedure for correcting an error depends on which budget the money went to: the same budget to which it was sent, or to a different one (for example, instead of a federal one to a regional one).

It is impossible to offset overpayments between taxes credited to different budgets. In this case, you will have to pay the tax again, and the incorrect amount paid can be returned or offset against future payments. To do this, you need to write an application to your tax office.

If the BCC is indicated incorrectly within the same budget, then the overpayment can be offset against the payment of the tax for which the code was incorrectly indicated. For this you will also have to write an application.

Note. To offset or return the overpayment, you need to submit an application to the tax office (Article 78 of the Tax Code of the Russian Federation).

Example. CJSC Aktiv, when transferring profit tax for July to the federal budget, erroneously indicated KBK in the payment slip. Instead of the income tax code, the VAT code was indicated. Both of these taxes are paid into the federal budget.

———————————————————————¦ To the Head of the Tax Inspectorate No. 18¦¦ for Moscow, Advisor¦¦ of the Tax Service of the 1st Rank¦¦ V.S. Kryukov¦ ¦ from CJSC "Aktiv"¦¦ ¦¦ Statement ¦¦ ¦¦ CJSC "Aktiv" (TIN 7718119063, account number 40702810700000002134 in¦¦JSCB "Commercial") requests to offset the erroneously transferred VAT in the amount of 10,000 rubles. to pay off the debt for July on the income tax payable to the federal budget.

¦¦ A copy of the payment order is attached. ¦¦ ¦¦General Director of CJSC "Aktiv" /Semenov D.S./ ¦¦ ¦¦Chief Accountant of CJSC "Aktiv" /Sokolova T.S./ ¦¦ ¦¦August 21, 2003 ¦¦ ¦¦ M.P. . ¦L——————————————————————Please note: if a company has a debt for an erroneously transferred tax, the tax authorities will first of all write off the transferred amount to pay it off. The remaining part will go towards paying the tax for which the KBK was mixed up.