Rules for filling out the BCC in a payment order (field 104) - what is it, where can I get it, how to fill it out?

What is KBC and why is it needed?

KBK is a budget classification code. In other words, this is a special series of 20 numbers by which you can determine what kind of payment it is, who the recipient and sender of the payment are, the type of income, the origin of the payment, etc. This code was first established in 1999. Since then, the codes have changed many times. There is no point in memorizing the KBK. There are special KBK directories for payers, which are changed annually by the Ministry of Finance depending on changes in legislation. The codes were developed based on the Budget Code of the Russian Federation. A complete current list of all BCCs can be found in Order of the Ministry of Finance of the Russian Federation dated 06/08/2019 No. 132n. The KBK directory is also posted on the official portal of the Federal Tax Service. The BCC is needed in the financial system of the state so that every ruble of tax, fee, duty, fine, and penalty received is taken into account and analyzed in the financial flow.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

"Assortment" KBK

Let us remind you that the new BCCs were approved by Order of the Ministry of Finance dated December 7, 2016 N 230n. And by this Order for insurance premiums, the “tax” BCCs differ depending on the period for which contributions are paid - before or after January 1, 2020. So, if we are talking about the payment of contributions (penalties, fines) for periods before January 1, 2020, then they must be transferred according to the following BCC:

Pension contributions

Contributions for hospital insurance

"Medical" contributions

For periods from January 1, 2020, that is, starting with contributions for January 2020, they must be paid according to other BCCs:

Pension contributions

Contributions for hospital insurance

"Medical" contributions

The most common mistake that companies made was that when paying contributions, for example for January 2020, the “tax” BCC was indicated, but... the wrong one. Moreover, these CBCs differ by only one number. And the result: a demand was received from the tax office for the payment of arrears in contributions.

Why is an error in the KBK dangerous?

When filling out a payment slip or receipt for payment of taxes, duties and other non-tax fees, you need to be very careful when specifying the BCC. If an error is made in the KBK, then your payment will end up in unidentified receipts and will “hang” there until you sort it out. But the worst thing is that for the tax or fee that you paid with an erroneous payment or receipt, arrears will appear and penalties will be charged. And if it was a state duty for performing legally significant actions or issuing documents, then you will simply be denied this action. For example, they will not accept a statement of claim in court, or issue a driver’s license or a duplicate of the required document.

Unpaid taxes, fees and contributions may also be recovered through legal action. However, if the payment order correctly indicates the account number (settlement and correspondent account) and the details of the recipient's bank, the obligation to pay tax is considered fulfilled from the moment the payment order is presented to the bank for the transfer of funds (subclause 1, clause 3, article 45 of the Tax Code of the Russian Federation) provided that there are sufficient funds in the business entity’s current account. The tax service also agrees with this opinion, having issued a corresponding letter dated October 10, 2016 No. SA-4-7/ [email protected] The Ministry of Finance also has a similar letter dated January 19, 2017 No. 03-02-07/1/2145.

If the KBK is indicated incorrectly in the payment order, the result of correcting the error

In response to your application for clarification of payment, the tax office must make an appropriate decision within 10 working (not calendar!) days from the date of receipt of the application. If a reconciliation was carried out, then 10 days are counted from the date of signing the act of carrying out this procedure.

Based on its positive decision, the tax office will recalculate (cancel) all penalties accrued on the tax amount. That is, for the period from the date of its actual payment to the day of the decision to clarify the payment (clause 7 of Article 45, clause 8 of Article 78 of the Tax Code, letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07/1-324).

The Federal Tax Service Inspectorate draws up a decision to clarify the payment using the form from Appendix No. 3 to the Procedure, which also approves the form for reporting an error to the tax office. And Appendix No. 5 to the same Procedure contains the form of notification by which the inspectorate notifies the payer of the inspection’s decision. The deadline for sending the notice is 5 working days (paragraph 6, paragraph 7, article 45, paragraph 6, article 6.1 of the Tax Code). The notice can be sent via telecommunication channels, through the taxpayer’s personal account on the tax website or by mail.

What to do if the BCC is indicated incorrectly?

The legislation does not directly stipulate what a business entity should do if it made a mistake in indicating the tax payment to the KBK. However, organizations and individuals can be guided by paragraph. 2 clause 7 art. 45 of the Tax Code of the Russian Federation, which establishes the procedure in case of detection of an error in a payment order that does not lead to the payment of tax. So, if you incorrectly indicated the KBK when transferring the tax payment, then you need to write an application as quickly as possible to the Federal Tax Service at the place of registration to clarify the payment. After all, due to an incorrect KBK, your payment will not be received as intended and the payment will be incorrectly reflected in your personal card. This means that you will have an arrears and penalties will be charged.

If the business entity made a mistake in the State Duty Code, then the application is also written to the Federal Tax Service, but this document must also be accompanied by confirmation from the Federal Treasury about the receipt of money into the budget. Applications for clarification of payment are always submitted to the tax office, if it is necessary to clarify the BCC of a tax, fee and other obligatory payments administered by the tax authorities, to the budget system of the Russian Federation. In this case, it does not matter whether, as a result of the error, the tax or fee was credited to the same budget or not. There is no official form for this application, so you can compose it arbitrarily. The application must indicate:

• name of the organization, individual entrepreneur or full name of the taxpayer - an individual;
• TIN, OGRN or OGRNIP;
• legal and actual address;
• contact phone number for communication.

Further in the text of the application it is necessary to explain in detail what exactly needs to be clarified and what the error is. A copy of the payment slip for which the “erroneous” payment was transferred must be attached to the application.

The completed application must be sent to the tax office in one of the following ways:

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• submit an application to the Federal Tax Service in person or by proxy;
• send by registered mail or courier service;
• send via telecommunication channels or through the taxpayer’s personal account.

In our article we will look at a sample application for clarification of tax payment.

If you forgot to indicate the KBK in the payment order, then in this case an application is submitted to search and return the erroneously transferred funds.

Despite the fact that the recipient of the funds is the Federal Treasury, it does not work directly with payers, therefore applications for clarification or refund of payments are submitted to the administrator of the Federal Treasury, indicated in the payment as the recipient.

If the KBK is indicated incorrectly in the payment order, what will happen?

First, let's understand the consequences of specifying the code incorrectly. Let us remind you that this is a value of 20 digits indicating the ownership of the payment. Each tax (type of contribution, fee, state duty) has its own code. Penalties and fines have their own values.

When using the code for fines and penalties, remember that the type of payment (the reason for the financial transaction) is indicated by the penultimate block of four digits. Thus, making the main payment is indicated by the numbers 1000, the accrual of penalties is 2100, and the payment of a fine is 3000. For other categories of the CBC, you can also control yourself. Specifically, the first three digits designate the revenue administrator. In terms of payments to the tax office, this is a triad - 182.

The error will not affect the crediting of the payment to the budget if you have correctly entered the account number of the Russian Treasury and the name of the recipient's bank (clause 4 of Article 45 of the Tax Code). If two of the above errors occur, the payment will not be processed by the bank at all, or the funds will be transferred to another account of the Russian Treasury. And the amount will have to be paid again. And the incorrectly listed one must be returned.

In a situation where the deficiency is only in the KBK, we repeat, the money will be received into the budget, but it is necessary to clarify the payment, since until the clarifications are received, the tax office will automatically charge penalties on the incorrectly sent payment.

Decision to clarify payment

The tax office will review your application within 5 working days. Before a decision is made, penalties are accrued, and until a decision is made, the tax authority may require their payment. The Federal Tax Service can also reconcile settlements with the payer or request a payment order from the bank to transfer the tax.

If the outcome is favorable, the Federal Tax Service will decide to clarify the payment. The form of the decision was approved by the order of the Federal Tax Service of Russia “On approval of the form of the decision to clarify the payment and the procedure for filling it out” dated December 29, 2016 No. ММВ-7-1/ [email protected] In addition, the tax authority will have to recalculate accrued penalties from the date of actual payment of the tax or collection (i.e. this is the date of your “erroneous” payment) until the day the decision is made to clarify the payment. It would be useful to subsequently request from the tax office a certificate of absence of debt or a statement of reconciliation of calculations, in which you will see that your erroneous payment has been corrected, there are no arrears and penalties have been recalculated.

If the KBK is indicated incorrectly in the payment order - what to do?

If you made a payment and immediately or a little later, in hot pursuit, discovered an error, do not expect any messages from the tax office. Take action yourself. Submit a free-form application to the Federal Tax Service together with documents confirming the transfer of payment to the budget (paragraph 2, paragraph 7, article 45 of the Tax Code). That is, attach to the application a copy of the payment order confirming the transfer of tax to the budget. We have given an example of drawing up an application.

Attention: controllers may require reconciliation of calculations with the budget to make a decision. Therefore, it is immediately logical to submit an application to the Federal Tax Service to reconcile settlements with the budget (clause 7 of Article 45 of the Tax Code). See also our article for a sample document.

If the inspectors find an error, they will send you an information message asking you to clarify your payment details. The message will be drawn up according to the unified form from Appendix No. 2 to the Procedure, approved by Order of the Federal Tax Service of Russia dated July 25, 2017 No. ММВ-7-22/ [email protected] In response to the message, also prepare a statement as if you had discovered the error yourself. That is, in any case, you will need to draw up an application in any form.

Refusal from the tax office

There are often situations when the tax authority may refuse to clarify the payment and recalculate penalties. Then the payer can go to court to protect his interests. Courts very often side with taxpayers and force the Federal Tax Service to clarify the payment and recalculate penalties on it.

Often controversial situations arise when the BCC of one tax is indicated, but another tax is indicated in the “Purpose of payment” column. For example, the taxpayer indicated VAT to the KBK, but wrote “NDFL” in the purpose of payment. The Federal Antimonopoly Service of the West Siberian District dated September 13, 2010 No. A75-301/2010 satisfied the taxpayer’s claim, citing the fact that the tax was nevertheless paid to the budget of the Russian Federation.

A similar decision is made by the courts when an error is made when indicating the BCC when paying a fine. Thus, the courts do not make the payment of tax (fee) dependent on the correct instructions of the BCC. Because this code is necessary, first of all, for the correct distribution of funds between budgets.

How to correct KBK in a payment order

The Ministry of Finance of the Russian Federation reminded that if the budget classification code is incorrectly indicated in the payment slip when transferring taxes and fees, it is necessary to write an application to clarify the payment. It can be compiled in free form. The main thing is that it contains the following information:

• name of the Federal Tax Service at the place of registration, its code;
• name of the enterprise or organization, individual entrepreneur, individual taxpayer;
• TIN, OGRNIP or OGRN;
• legal and actual addresses of the organization or individual entrepreneur;
• contact details (name of manager, phone number).

In the main part, it is necessary to describe to which budget classification code the fee or tax should be credited. In this case, indicate the amount of the payment made. A copy of the payment order with the incorrect BCC is attached to the application.

You can submit the application yourself when you visit the Federal Tax Service. It can also be sent by email or regular mail. It is worth considering that the letter of application must be accompanied by acknowledgment of delivery.

Once the Tax Office receives the application, it can initiate a reconciliation of tax payments. To do this, an enterprise or entrepreneur must submit financial statements for a certain period. Then, within 10 days, the Federal Tax Service issues a reconciliation report, as well as a decision to adjust the BCC in the payment order. If the decision is positive, the penalties will be canceled. If the decision to adjust the BCC in the payment slip is negative, the taxpayer will have to pay the tax or fee again using the correct budget classification code.

***

To minimize the negative consequences from the tax authorities, you must very carefully fill out the BCC field in the payment order. It is also necessary to regularly request tax certificates about the absence of debt or check calculations with the budget. These measures will allow you to timely track whether the tax was paid correctly and whether it is correctly reflected on the front card of the tax inspectorate, without waiting for the requirement to pay the tax (fee). If an error was discovered in filling out the payment order to the Federal Tax Service, then you must contact the tax authority with an application to clarify the payment.

What other errors in the payment can be clarified?

In addition to such details as KBK (indicates the ownership of the payment), you can clarify the following erroneous details of the payment document (clause 7 of Article 45 of the Tax Code):

• basis of payment (field 106 of the payment order - for example, the TP code indicates payments for the current year);
• payment amount (field 7);
• tax period (field 107 - filled in when transferring tax payments in the established format. For example, when paying personal income tax from a salary for February, enter: MS.02.2018);
• payer status (detail 101 at the top of the payment order. In particular, code 01 means that the taxpayer (payer of fees, insurance premiums) is a legal entity, 02 is a tax agent);
• TIN, checkpoint of the payer and recipient (fields 60, 61, 102 and 103).

How to write a letter to clarify the KBK

A correctly drafted letter to clarify the BCC will help quickly resolve the misunderstanding that has arisen. The document does not have a form established by law; taxpayers draw it up independently, taking into account the general requirements of document flow. The letter must be accompanied by a payment slip with the bank's note on execution (a copy).

The document must contain the following information:

• address of the territorial body of the Federal Tax Service to which the letter is addressed;
• information about the taxpayer;
• a detailed description of the error made;
• the correct details to apply;
• details of an erroneously executed payment order, according to which the tax was initially transferred.

The responsibility for drawing up the letter, as a rule, is assigned to the chief accountant or the employee who incorrectly completed the payment. The document must be signed by the head of the organization.

KBC on insurance premiums: correcting mistakes!

Elena Antanenkova, expert at the First House of Consulting “What to do Consult”

If the policyholder (organization or individual entrepreneur - employer) incorrectly indicated the BCC, he did not fulfill his obligation to transfer contributions. And in this case, penalties and fines will be legally charged. In paragraphs 4 paragraph 6 art. 18 of Law No. 212-FZ, the legislator indicated that the obligation to pay the insurance premium is not considered fulfilled if an incorrect instruction from the BCC does not allow the insurance premium to be credited to the PFR budget to the appropriate account of the Federal Treasury. In other words, if the payer transfers the insurance premium for the funded part of the labor pension, and in the payment order indicated the BCC of the insurance premium for the insurance part of the labor pension, the obligation to pay the insurance premium for the funded part of the pension will be considered fulfilled, since both insurance contributions are transferred to the same treasury account . And if he indicates the BCC of the insurance premium, determined based on the cost of the insurance year, the obligation is considered unfulfilled, since this insurance premium is transferred to another treasury account. Legal entities are not in any danger of such errors by the KBK, since they pay only insurance premiums for the insurance and funded parts of the labor pension, for which a single account is opened in the treasury, but for an individual entrepreneur this error will lead to penalties and fines.

How to correct errors made when transferring insurance premiums and how to return overpaid contributions will be discussed in this article.

Relations related to the calculation and payment (transfer) of insurance contributions to state extra-budgetary funds are regulated by Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory health insurance funds" (hereinafter referred to as Law No. 212-FZ).

According to Part 1 of Art. 3 of Law No. 212-FZ, control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions for compulsory pension insurance paid to the Pension Fund of the Russian Federation, and insurance contributions for compulsory medical insurance paid to compulsory medical insurance funds, is carried out by the Pension Fund Russian Federation (hereinafter referred to as the Pension Fund) and its territorial bodies.

By virtue of Part 1 of Art. 18 of Law No. 212-FZ, payers of insurance premiums are obliged to pay insurance premiums in a timely manner and in full. With an information letter dated 02/01/2011 “Memo for managers and accounting employees of organizations and enterprises on filling out settlement documents for the transfer of insurance contributions to the Pension Fund of the Russian Federation and to compulsory health insurance funds,” the Pension Fund of the Russian Federation once again reminded taxpayers of the procedure for paying insurance contributions to extra-budgetary funds.

Payment orders for the transfer of insurance premiums to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds are issued by payers when transferring payments from their accounts in accordance with the rules established by the Regulations of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation”, as well as Order of the Ministry of Finance of the Russian Federation dated November 24, 2004 No. 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” (as amended on October 1, 2009 No. 102n).

For each type of payment, separate payment orders are issued to the Pension Fund and compulsory health insurance funds. Field (104) indicates one of the budget classification codes (hereinafter referred to as BCC), which are applied in accordance with Appendix No. 1 to the Federal Law “On the budget of the Pension Fund of the Russian Federation for 2010 and for the planning period of 2011 and 2012” (Table).

Table

Budget classification codes for insurance premiums

If it is necessary to pay a fine in the 14th category of the KBK, instead of the number 1, you must indicate the number 2, when paying a fine, the number - 3.

The Pension Fund of the Russian Federation draws attention to the fact that when transferring debt to the budget of the Pension Fund of the Russian Federation of insurance premiums in the form of a fixed payment, as of December 31, 2009, the following budget classification codes are indicated:

• 392 1 0900 160 - insurance contributions for compulsory pension insurance in the form of a fixed payment, credited to the Pension Fund for payment of the insurance part of the labor pension;
• 392 1 0900 160 - insurance contributions for compulsory pension insurance in the form of a fixed payment, credited to the Pension Fund for the payment of the funded part of the labor pension.

The payment purpose field (24) indicates additional information necessary to identify the purpose of the payment and the payer’s registration number in the Pension Fund of Russia system. When issuing payment orders for the transfer of insurance premiums to the federal and territorial compulsory health insurance funds, it is recommended to indicate the payer’s registration number in the territorial compulsory health insurance fund.

Error when filling out a payment order

There are situations when, when filling out a payment order, insurance premium payers make mistakes in indicating the BCC, the Federal Treasury account number or the name of the recipient's bank.

If the policyholder incorrectly indicated the BCC, he did not fulfill his obligation to transfer contributions. And in this case, penalties and fines will be legally charged (Part 2 of Article 18, Article 25, Clause 6 of Part 1 of Article 29, Article 47 of Law No. 212-FZ). But if the contributions ended up in the Pension Fund of Russia, albeit at a different bank account, the policyholder can submit an application for clarification of the payment, attaching a copy of the payment slip. Penalties will be accrued until the money appears at the desired cash register. Usually, clarification takes place quickly, within three days after receiving the policyholder’s application. So no need to delay submitting your application!

Errors in a payment order can be made not only in relation to the recipient’s details, but also in relation to the payer himself. For example, an organization may incorrectly indicate its TIN. The regulatory authorities explain that this inaccuracy does not prevent the receipt of contributions to the Fund’s budget. Therefore, the obligation to pay contributions is considered fulfilled, and penalties for the period of clarification of payment are not accrued (Letter of the Pension Fund of the Russian Federation dated October 25, 2010 No. TM-30-25/11272).

Procedure for returning overpaid Pension Fund contributions

The procedure for the return by Pension Fund bodies of overpaid amounts of insurance premiums is defined in Art. 26 of Law No. 212-FZ. It is similar to the mechanism for returning overpayments by tax authorities. However, there are still some significant differences that are worth mentioning.

For your information

The application form for the return of an overpaid insurance premium for health insurance (form 23-PFR) was approved by Order of the Ministry of Health and Social Development of Russia dated December 11, 2009 No. 979n (Appendix 5).

The decision to return the overpaid insurance premium is made by the PFR unit within ten days either from the date of receipt of the payer’s application for the return of the overpayment or from the date of signing the act of joint reconciliation of paid insurance premiums (if such a reconciliation was made).

The legislator increased the amount of interest for violation of the deadline for the return of an overpaid insurance premium (one month from the date of receipt of the payer’s application) to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid on the days of violation of the return deadline, for each day of delay (clause 17 of article 26 of Law No. 212-FZ).

The territorial divisions of the Pension Fund of the Russian Federation can refuse to return an overpaid insurance premium only if one condition is met. It is specified in paragraph 22 of Art. 26 of Law No. 212-FZ: if the payer indicated information about the amounts of overpayment of the insurance premium as part of the individual (personalized) accounting information and the Pension Fund of Russia took into account (posted) them on the individual personal accounts of the insured persons in accordance with Federal Law dated 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” The overpayment in this situation can only be offset against future payments. To do this, you must submit an application for offset to the territorial body of the Fund (Letter of the Pension Fund of the Russian Federation dated October 28, 2010 No. 30-19/11437 (clause 4)). The specified procedure for the return of insurance premiums also applies to the return of penalties and fines.

What should I do if, when transferring insurance premiums for 2010, the Tax Inspectorate’s KBK is indicated?

The Ministry of Finance of the Russian Federation in its Letter dated January 21, 2011 No. 03-02-07/1-15 determined the following. According to the provisions of Art. 160.1 of the Budget Code of the Russian Federation, the budget revenue administrator makes a decision on the return of overpaid (collected) payments to the budget and submits an order to the Federal Treasury to carry out the return in the manner established by the Ministry of Finance of Russia.

In accordance with clause 20 of the Procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated September 5, 2008 No. 92n (hereinafter referred to as Procedure No. 92n), the return to payers of overpaid (collected) amounts carried out on the basis of applications for refund submitted by administrators of budget revenues to the Federal Treasury. Since 01/01/2010, the administrator of insurance premiums has been the Pension Fund of Russia.

Upon receipt from the budget revenue administrator of a notification about clarification of the type and nature of payment for uncleared revenues credited to the federal budget, the specified revenues are reflected in the personal account of the budget revenue administrator who sent this notification, according to the specified budget classification code.

After the Federal Treasury Department reflects these receipts according to the budget classification code of the Russian Federation “Unclarified receipts credited to the federal budget,” the territorial branch of the Pension Fund of the Russian Federation sends to the Federal Treasury Department a notification to clarify the type and identity of the payment from the unclear receipts credited to the federal budget to the budget classification code of the Russian Federation territorial branch of the Pension Fund of Russia.

Thus, if an error is made when transferring contributions starting from 2010, payers must contact their branch of the Federal Tax Service of Russia and the territorial branch of the Pension Fund of Russia with a request to clarify the erroneously transferred amount of insurance contributions for compulsory pension insurance to the federal budget according to the budget classification code of the Federal Tax Service of Russia instead budget classification code of the territorial branch of the Pension Fund. The specified payment will be clarified by the Federal Treasury Department on the basis of the notification submitted by the Federal Tax Service of Russia.

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When an error in indicating the KBK in the payment slip for the payment of insurance premiums does not entail the accrual of penalties

Attention:
Banks do not miss payments for contributions with status 14. Therefore, indicate status 01 or 09. Sample application for clarification of payment to the Head of the Federal Tax Service No. your tax office in the Vladimir region (what is your region) From the name of your legal entityTIN 330812300601/ KPP 3301001Address: your legal address STATEMENT to clarify payment By payment order dated 02/02/2017 No. 10, Progress LLC paid pension insurance contributions for January 2020 in the amount of 10,000 rubles.

By mistake, the company reflected the KBK for 2020 in the payment. Payment of pension insurance contributions was made in 2020.

Therefore, the code should be – 182 1 0210 160. We ask: – consider the payment order dated 02.02.2017 No. 10 as correct KBK 182 1 0210 160 (clauses 7 and 8 of Article 45 of the Tax Code of the Russian Federation); – clarify the payment and not charge penalties, since the company fulfilled its obligation to pay insurance premiums for January 2020 on time.

Important

And you will not need to contact officials with a request to clarify the payment or return the money. Tax officials and the Federal Treasury promise to automatically recode incorrect payments, correct old BCCs with new ones, change the recipient of contributions (joint letter of the Federal Tax Service of Russia dated January 17, 2017 No. ZN-4-1/540 and the Treasury of Russia dated January 16, 2017 No. 07-04-05/ 05-46).

Payments that you mistakenly sent to the funds will still go to the tax authorities. And you will not have to pay penalties and fines for late payment of fees.

Inspectors will reflect the money when you actually sent it. But if you want to correct your payments as quickly as possible, you have the right to contact the tax office with a request to clarify bank orders.

See below for a sample application.

From the provisions of this norm it follows that the obligation to pay contributions is not considered fulfilled if:

• the company withdrew the “payment order” for the payment of contributions before the bank executed the payment order;
• the bank returned the unexecuted payment order;
• the “payment” incorrectly indicated the Federal Treasury account number and the name of the recipient’s bank, as a result of which the contributions did not go to the corresponding Federal Treasury account.

As we can see, an error in the KBK when paying insurance premiums is not a basis for recognizing the obligation to pay contributions as unfulfilled. To correct it in accordance with paragraph 7 of Article 45 of the Code, you need to submit an application to the inspectorate to clarify the payment, attaching a copy of the payment order in which the error was made.

The Federal Tax Service must decide to clarify the payment and communicate its decision to the taxpayer. If clarification is made, but at that moment penalties have already been accrued, then they will be reversed, this is stated in clause 7 of Article 45 of the Tax Code of the Russian Federation. We bring to your attention a sample of such a letter: To the Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 22 for the Krasnoyarsk Territory 660079,

Krasnoyarsk, 60 Let Oktyabrya st., 83a. from Meteor LLC TIN 2464002233 Checkpoint 246401001 660079 Krasnoyarsk, st. 60 Let Oktyabrya d.200, office 200 Contact person: accountant Olga Ivanovna Minaeva 8 902 222 66 77 Application for clarification of payments in connection with errors made by Meteor LLC in connection with errors made in payment orders for the transfer of insurance premiums for compulsory insurance on the basis of clause 7 of Article 45 of the Tax Code of the Russian Federation, requests that the following details be clarified: Payment order Details to be clarified Correct value of the details Amount, rub.

Below are typical errors in payment orders that lead to undesirable consequences, as well as ways to eliminate them.

Article 45 of the Tax Code of the Russian Federation states that the tax can be considered paid from the time an order is presented to the bank to transfer money from the taxpayer’s account to the budget.

But this is not a sufficient condition for making a tax payment, which we will show below. This is explained by the fact that when filling out payment orders, taxpayers quite often omit errors. And, as a result, the fact of fulfillment of tax obligations can only be resolved through the court. In this regard, some changes have been made to the Tax Code of the Russian Federation that regulate this situation.

At the moment, the edition of the Tax Code divides all taxpayer errors into 2 groups:

1. Errors leading to non-payment of taxes to the budget. In such situations, penalties for arrears will be charged. But the amount still needs to be paid;
2. Errors that do not lead to non-payment of taxes to the budget. You can simply clarify the payment (letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-02-08/31).

If a payment order for the payment of taxes is filled out with errors, the Federal Tax Service may classify the received amount as uncleared payments. The same can happen when paying insurance premiums.

If the Federal Tax Service cannot identify the payment, two scenarios are possible:

1. The Federal Tax Service will notify the company about the suspended payment.
2. The Federal Tax Service will not notify about a suspended payment. Most often, taxpayers become aware of errors in a payment order when they receive a request for payment of tax arrears and penalties.

The most common mistake leading to payment clarification is an incorrect BCC. Sometimes regulatory authorities clarify payments on their own and notify the taxpayer after the fact.

[email protected] came into force , which describes in detail the procedure for clarifying payments. According to this order, the Federal Tax Service informs the payer of the need to clarify the details of the payment document. A special form has been developed for notification. The tax authority will indicate the reason why the payment did not go through. The order contains a list of possible errors. There are 16 of them in total.

• 01 - KBK is not specified or is specified with an error
• 03 - OKTMO is not specified or is specified with an error
• 05 — Taxpayer’s TIN is missing or indicated with an error
• 06 - the specified TIN belongs to another company
• 07 - The taxpayer’s checkpoint is missing or indicated with an error
• 08 - the recipient’s TIN is missing or indicated with an error
• 09 - The recipient's checkpoint is missing or indicated with an error
• 10 - the taxpayer is not registered with the Federal Tax Service
• 11 – tax transferred for third parties
• 12 - in field 106 of the payment order the basis for payment is missing or indicated incorrectly
• 13 - there are errors in the name of the recipient and in the current account number
• 14 - the Federal Tax Service has not opened a payment card with the budget
• 15 - field 101 of the payment order indicates an incorrect payer status or the field is empty
• 16 - in field 107 of the payment order the tax period is not indicated or is indicated with an error

Knowing the error codes, the taxpayer will be able to quickly find the mistake made and write a letter to clarify the payment. The letter is written in any form.

Information about the purpose of payment is essentially for reference. It is not necessary to write a letter about payment clarification if there is an error in the “payment purpose” field. The Federal Tax Service identifies the payment according to the specified BCC and other parameters.

To avoid penalties due to unclear tax payments, we recommend periodically reconciling settlements with regulatory authorities. It’s better to get an electronic signature and open a personal account for a legal entity or individual entrepreneur. You can see everything there!

If information about paid “pension” contributions is already recorded in the individual personal account of the insured person, then the payment cannot be clarified. In addition, it is important to remember that the rules for clarifying the details of payment slips for the payment of contributions for periods before 01/01/2017 and after this date differ significantly.

So, in order to clarify the details of payment orders for the transfer of contributions, the money for which was received by the Pension Fund before 01/01/2017, an application for clarification must be submitted to the Fund. Within 5 working days, the Fund reviews the received application, makes a decision to clarify the payment and forwards this decision to the tax authorities. Simultaneously with the decision, the Pension Fund of Russia will send to the inspectorate the updated amount of the penalty, recalculated as of 01/01/2017.

Clarification of payment details for contributions sent after 01/01/2017 to the Federal Tax Service is as follows:

• the payer submits an application to the Federal Tax Service;
• The Federal Tax Service sends a request to the Pension Fund;
• after receiving the request, the Fund reviews the application within 5 working days and sends a message to the inspectorate about the possibility/impossibility of clarification;
• In case of a positive response from the Fund, the tax authorities make a decision to clarify the payment.

MORE: Essential terms of the insurance contract, Early termination of the insurance contract

This first group of errors includes 2 points.

The first paragraph states that the tax will be considered unpaid if an error is made in the Federal Treasury account number.

The second mistake is the incorrect spelling of the name of the recipient bank.

The third error is the incorrect indication of OKTMO.

If such errors are made, the payment will not be processed by the bank at all, or the funds will be transferred to another account of the Russian Treasury. In any case, the amount will have to be paid again.

Accordingly, if the above errors are not noticed and corrected on time, they will result in arrears. And, as a result, the taxpayer will also be burdened with fines, account blocking and the need to repay the tax.

If such errors are discovered after the order is executed by the bank, they can be corrected in only one way - by re-transferring the money using the correct details. The original amount paid will have to be returned as overpaid.

If you transfer the payment again, for a refund of the originally paid amount, please contact:

• to the bank – if the payment is not executed;
• to the tax office at the place of registration of the organization - if the funds were debited from the organization's current account, but did not end up in the account of the Russian Treasury.

Submit an application to the tax office at your place of registration. Within 10 working days from the date of receipt of this application, inspectors will contact the Federal Tax Service of Russia in writing at the place where the payment was credited. They will attach to the application a copy of the organization’s application for a refund of payment in electronic form (scanned image). Having received these documents, no later than the next working day, the Federal Tax Service of Russia will forward them to the regional treasury department to return the erroneously received amount.

Attention

Then information appeared that it was necessary to reflect status 14 (joint clarification dated January 26, 2017 by the Federal Tax Service of Russia No. BS-4-11/

, Board of the Pension Fund of the Russian Federation No. NP-30-26/947 and FSS of the Russian Federation No. 02-11-10/06-308-P). However, many banks do not accept payment orders with a value of 14. Therefore, tax officials advised companies to enter in field 101 the status provided for tax payers - 01 (letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/

).

Info

Whatever status you specify, the payment will still go to the budget. There is no need to specify the payment. Moreover, officials and banks have not yet agreed on which value is correct. Banks promise to improve the software so that they allow payment of insurance premiums for workers with status 14.

Until this happens, indicate the value 01 (employee contributions) or 09 (individual entrepreneur contributions). Payments with status 08 will also go through.

Important

Errors in payment and how to correct them? Error What to do Incorrect Russian Treasury account number and recipient bank details Tax inspectors will consider insurance premiums unpaid. The Federal Tax Service will demand payment of the arrears with penalties and fines and will block the account (clauses 4, 6 and 8 of Article 45 of the Tax Code of the Russian Federation). You will have to pay the fees again using the correct details.

Return the erroneous payment. To do this, contact:

• to the bank if it has not yet made the payment;
• to the tax office if the money left the account but did not end up in the regional treasury account

When is tax considered paid?

The Ministry of Finance of Russia in letter dated January 19, 2017 No. 03-02-07/1/2145 reminds that the tax is considered paid as soon as the payer presents to the bank a payment order to transfer funds from his account (if the required amount is on it) to the budget to the treasury account.

• no more than three years have passed since the date of payment;
• clarification does not lead to the formation of arrears;
• the money went to the budget despite the mistake.

If the payment has not been received into the budget, then it cannot be clarified. You will have to issue a new payment order and contact the Federal Tax Service for a refund of the old payment order.

You can clarify not only the basis, type and identity of the payment, tax period, payer status, but also the account number of the Federal Treasury. Clause 2 art. 1, part 2 art. 2 of the Law of July 29, 2018 No. 232-FZ

If the taxpayer transferred money to the budget on time, but using incorrect details, and later submitted an application to clarify the payment, then the date of payment of the tax will be considered the date of transfer of the incorrect payment, which means there should be no penalties. But it is not always possible to avoid monetary sanctions so easily.

Note: Letter of the Federal Tax Service dated April 11, 2017 No. ZN-4-22/6853

If you sent insurance premiums to the old fund details

From January 1, 2020, insurance premiums must be transferred to the Federal Tax Service, and not to funds (federal laws of July 3, 2016 No. 243-FZ and No. 250-FZ). This also applies to payments for previous years. For this reason, the BCC and details of the recipient of insurance premiums have changed in your payments. Let's assume that at the beginning of the year you made a mistake and filled out the payment order incorrectly, for example, instead of the TIN, KPP and the name of the tax office, you entered the fund's data. Then the tax authorities will correct the payments automatically. And you will not need to contact officials with a request to clarify the payment or return the money.

Tax officials and the Federal Treasury promise to automatically recode incorrect payments, correct old BCCs with new ones, change the recipient of contributions (joint letter of the Federal Tax Service of Russia dated January 17, 2017 No. ZN-4-1/540 and the Treasury of Russia dated January 16, 2017 No. 07-04-05/ 05-46).

Payments that you mistakenly sent to the funds will still go to the tax authorities. And you will not have to pay penalties and fines for late payment of fees. Inspectors will reflect the money when you actually sent it. But if you want to correct your payments as quickly as possible, you have the right to contact the tax office with a request to clarify bank orders. See below for a sample application.

What are the consequences of an error in the “Beneficiary’s bank” field?

In addition, it is impossible to clarify the payment of pension contributions if the transferred amount is taken into account in the individual personal account of the insured person (paragraph 2, paragraph 9, article 45 of the Tax Code of the Russian Federation).

Submit an application to the tax office at your place of registration. Within 10 working days from the date of receipt of this application, inspectors will contact the Federal Tax Service of Russia in writing at the place where the payment was credited. They will attach to the application a copy of the organization’s application for a refund of payment in electronic form (scanned image). Having received these documents, no later than the next working day, the Federal Tax Service of Russia will forward them to the regional treasury department to return the erroneously received amount.

It happens that by the time the application is submitted, the tax office still does not have information about whether the payment has been credited to the account of the Russian Treasury. Then, within two working days from the date of receipt of the application, the inspectorate will send a corresponding request to the regional Federal Tax Service of Russia. The regional Federal Tax Service of Russia must respond to this request (confirm the receipt of the payment) within two working days from the date of its receipt. After this, the refund of the erroneously credited amount will be made in the same order.

If the money arrived in the budget late due to the fault of the credit institution, then the situation can be corrected this way.

1. Request a written explanation from the bank as to why the payment was delayed. After all, bank employees are required to execute orders within one business day.

2. Write a statement to the Federal Tax Service office with a request to recalculate the amount of accrued penalties on contributions due to the fact that the money did not arrive in the budget on time due to the fault of the bank.

Please attach to your application:

• the same written explanation from the bank;
• payment order for payment of contributions with a bank mark;
• service agreement with the bank;
• a current account statement so that it can be seen when you submitted the order and that there really was money in your company’s account.

So we have considered an important issue

Important!

In order to avoid problems of this kind and not create additional difficulties for yourself, it is better to check the correctness of filling out the payment order several times, and then make a payment using it.

In 2020, accountants had difficulties with field 101 “Payer Status” of payment orders for contributions. In 2020, when paying insurance premiums for employees, companies and individual entrepreneurs reflected status 08 in this field. This code is provided for insurance premium payers in the rules for filling out orders (Appendix No. 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013).

Officials have issued several conflicting explanations. At first they recommended indicating status 08 in field 101. Then information appeared that it was necessary to reflect status 14 (joint clarification of the Federal Tax Service of Russia dated January 26, 2017 No. BS-4-11/ [email protected] , Pension Fund Board No. NP-30-26/947 and FSS RF No. 02-11-10/06-308-P). However, many banks do not accept payment orders with a value of 14.

Whatever status you specify, the payment will still go to the budget. There is no need to specify the payment. Moreover, officials and banks have not yet agreed on which value is correct.

Banks promise to finalize the software so that they allow payment of insurance premiums for employees with status 14. Until this happens, indicate the value 01 (employee contributions) or 09 (individual entrepreneur contributions). Payments with status 08 will also go through.

What happens if the taxpayer does not send a letter requesting correction of the mistakes made?

Any inaccuracies related to tax payments must be corrected as soon as possible. If the taxpayer shows negligence in this matter and does not promptly send a letter about clarification of the BCC to the tax service, he will not be able to avoid the consequences.

A tax or contribution paid under an incorrect code will result in an overpayment for one tax and an underpayment for another. After the expiration of the period established for payment of the tax, sanctions in the form of penalties accrued on the amount of arrears are inevitable.

Contour elbe

Question No. 2: When can the responsible person not clarify the payment if an error is made? The obligated person may not specify the payment made if an error was made in the status of the obligated person (field 101 of the payment document). The transferred money will go to the budget in any case. The insurance payment will not be considered overdue.

But the payer has the right to submit an appropriate application to the tax authorities to correct the error. Question No. 3: Can tax services adjust the BCC independently, without the participation of the payer of insurance payments? Here we are talking about automatic correction of errors without the obligated person contacting the tax authority.

The state now recognizes that the obligation to pay tax is considered fulfilled, even if the wrong BCC is indicated in the payment documents. Actually, the error may not be on the enterprise’s side - the KBK (and KBK is a budget classification code) may change, but this news may not reach the taxpayer (payer of contributions to the Pension Fund, FFOMS, etc.).

The state believes that payers of contributions and taxes should monitor the leapfrog with the KBK on their own. So if you are generating payments in an unknown program, then each time you need to check the KBK - the KBK becomes incorrect due to the fact that the code - that is, the numbers - has changed. The payment order for the transfer of a tax or fee must correctly indicate the Federal Treasury account number and the details of the recipient's bank - otherwise the obligation to pay the tax will be considered unfulfilled.

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.