Letter to the tax office about transferring payment from one KBK to another: sample 2021

What is KBK

The abbreviation KBK hides the phrase “budget classification code.”
Briefly revealing this concept, it can be explained as follows: KBK is a multi-valued, four-step sequence of numbers that indicates all the information about the payment made, the path it takes, including information about who paid the funds and where, as well as for what purpose they will be spent.

For example, if we are talking about taxes under the simplified tax system, then when paying them to the budget, the taxpayer indicates a certain BCC, thus indirectly “covering” the costs that the state makes for public sector workers: medicine, education, etc. (exactly the same with other fees - they all have a strictly intended purpose).

More broadly speaking, BCCs allow you to track the collection of taxes in one direction or another, make the necessary monitoring and, taking them into account, form and plan future budget expenditures for certain expense items.

Application for offset of tax from one KBK to another sample 2021 to the Federal Tax Service

Drawing up an application for tax offset from one BCC to another is an inevitable part of the procedure for correcting an error in the work of an accountant when transferring a tax or other payment to the state budget.

The abbreviation KBK hides the phrase “budget classification code.” To briefly explain this concept, it can be explained as follows:

KBK is a multi-digit, four-step sequence of numbers that indicates all the information about the payment made, the path it takes, including information about who paid the funds and where, as well as for what purposes they will be spent.

When making payments to the budget, accountants of enterprises and organizations, indicating the BCC, sometimes make mistakes. They can be caused by simple inattention, but most often they still occur simply out of ignorance. The fact is that BCCs change quite often and employees of commercial companies do not always have time to track these changes in time.

Responsibility for errors in the KBK lies entirely on the shoulders of taxpayers.

If the organization’s accountant incorrectly indicated the KBK in the payment documents, this means only one thing: the payment will not be used for its intended purpose.

That is, in fact, money will go to the budget, but it will be impossible to distribute it correctly, so it will be considered that the state has not received these funds.

In this regard, tax specialists will formalize this as an arrears under the corresponding item of revenue (even if an overpayment is formed under another item due to such confusion), which means that in the future this will entail the imposition of penalties and fines on the taxpayer.

What to do to correct KBK

To correct the BCC, it is enough to write an application to the territorial tax office with a request to clarify the payment and, if necessary, indicate the tax period and information about the taxpayer.

Confirming payment orders must be attached to the application. After reconciling the payments made with the tax office, the supervising inspectors make the necessary decision (the deadline for its adoption is not regulated by law), which is then transferred to the tax payer.

It is allowed to offset the overpaid tax from one BCC to another.

To do this, you will need to draw up an application in a strictly defined form, indicating in it the initial BCC and the one to which you want to transfer funds.

If everything is completed on time and in compliance with the legally established procedure, then there should be no difficulties with transferring money from one KBK to another.

Features of the document and general points

An application for a tax offset from one BCC to another can be written either in free form or according to an established unified template. Regardless of which method is chosen, you need to refer to Article 78 of the Tax Code of the Russian Federation. We will take the standard form as an example, since it contains all the necessary lines, is convenient and easy to fill out.

First of all, let’s say that you can enter information into the form either on the computer or by hand. If the second option is chosen, then you need to ensure that the document does not contain inaccuracies, errors or edits. If they do happen, you should fill out another form.

The application must be signed by the applicant or his legal representative - the head of the organization or another person authorized to act on his behalf.

It is necessary to certify a document using a stamp or seal only when such a condition is stated in the accounting documents of the enterprise.

The form must be completed in two identical copies ,

one of which must be handed over to the tax inspector,
the second, after putting a mark on it to accept the copy, keep it for yourself.

This approach in the future will allow you to avoid controversial situations with the tax service regarding the availability of an application or the timing of its submission.

Sample application for tax offset from one BCC to another

First fill out the form:

addressee, i.e. the name and number of the tax authority to which the application will be submitted;
details of the applicant - his name, TIN, OGRN, address, etc.

Then the main section states:

number of the article of the Tax Code of the Russian Federation, in accordance with which this application is being drawn up;
the tax for which the incorrect payment occurred;
KBK number;
amount (in numbers and words);
new payment purpose (if necessary);
new KBK.

Finally, the document is dated and the applicant signs it.

How to forward an application to the tax office

There are several ways to submit your application to the tax service:

the most reliable and accessible way is to get to the territorial inspection and give the application to the inspector in person;
you can submit the application with a representative who will have a duly certified power of attorney;
send an application via Russian Post with a list of the contents by registered mail with acknowledgment of receipt;
through electronic means of communication, but only if the organization has an official electronic digital signature.

Application for offset of overpaid tax: sample

Current as of: January 23, 2021

Application form for crediting the amount of overpaid tax

If you have overpaid any tax to the budget, then you can return the amount of the overpayment or offset it against future payments (clause 5, clause 1, article 21 of the Tax Code of the Russian Federation). In the second case, you need to submit an application to your Federal Tax Service to offset the amount of overpaid tax. It can be submitted to the tax office within 3 years from the day the overpayment was made (clause 2, 7, article 78 of the Tax Code of the Russian Federation).

To what payments can overpaid tax be offset?

Overpayment of taxes can be offset against future tax payments, as well as towards repayment of arrears, penalties or fines. But subject to the rules of tax offset (Clause 1, Article 78 of the Tax Code of the Russian Federation).

Let us note that a separate offset procedure has been established for offset of excessively withheld or paid personal income tax from the income of employees.

By the way, if the tax authorities themselves discover an overpayment, they will count it against the arrears of another tax (of the same “level”), or penalties or fines for such a tax themselves (clause 5 of Article 78 of the Tax Code of the Russian Federation).

Application for crediting the amount of overpaid tax

An application for a credit for the amount of overpaid tax is drawn up using a special form. Find out how to fill it out and how the credit is taken from our material.

What norm of the Tax Code allows offsetting and between which BCCs is it possible in 2017?

The rules for offsetting overpaid taxes are described in Art. 78 Tax Code of the Russian Federation.

Find out where the overpayment comes from and how it is detected here.

According to the law, it is allowed to offset taxes of one type (in this case, the BCC and the type of budget - the recipient of tax payments do not play a role):

overpayment of federal tax (profit, VAT, etc.) - towards payment of any federal tax;
overpayment of regional tax (property, transport, etc.) - towards payment of any regional tax;
overpayment of local tax (for example, land tax) - towards the payment of this tax.

It is also possible to use the offset procedure in relation to overpaid insurance premiums. From 2021, it is allowed to carry out offsets only within insurance premiums of the same type (for example, overpayments on contributions to the Pension Fund of the Russian Federation are allowed to be offset only against upcoming payments on them).

Basic moments

The new application form for tax offset was approved by the Federal Tax Service Letter No. ММВ-7-8 dated 02/14/2017/ The regulatory act canceled the old Order No. ММВ-7-8/ dated 03/03/2015/, which presented unified forms of outdated applications. The need for changes was determined by the reform in terms of insurance coverage, namely the transfer of administrative rights for insurance premiums to the Federal Tax Service.

You can use the resulting overpayment in the following areas:

offset excess funds against future payments for this type of tax/fee;
return to the taxpayer's bank account;
offset the overpayment against debts on other tax obligations;
pay off existing fines, penalties and arrears.

Such norms are established in Article 78 of the Tax Code and apply to all tax obligations established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of arrears on other taxes and fees can an offset of overpayments on taxes be granted.

What to do if there is an error in a payment order?

Are you familiar with the situation when you hastily issued a payment order for tax transfer, the bank executed the order, and subsequently you discovered an error in the KBK - what to do in this situation?

The solution is simple: you need to file an application with the tax office to clarify the payment. The Ministry of Finance also speaks about this in letter dated January 19, 2017 No. 03-02-07/1/2145.

The same should be done if an error is made in other fields of the payment order, such as:

basis of payment;
TIN and KPP of the sender or recipient;
taxpayer status;
tax payment period;
OKTMO;
number or date of the basis document;
purpose of payment;
from 01/01/2021 - Federal Treasury account (provided that the money went to the budget).

Let's look at the procedure for completing and a sample letter to clarify a payment to the tax office if the KBK is indicated incorrectly.

How to fix the error

There is no unified sample - clarification of payment to the tax office. Therefore, you will have to prepare a written appeal in any form.

If the company has approved letterhead, then the letter can be written on it. Follow the basic rules of business correspondence when preparing your appeal. The application form for clarification of payment to the tax office must contain the following details:

Date, number, amount of the payment order in which the inaccuracy was identified.
Enter the purpose of payment for the incorrect payment order.
Indicate the field in which there was a typo, error, or indicate the value of the incorrect attribute.
Then write down which value for this attribute will be correct.

To the completed application form for clarification of payment to the tax office, attach a copy of the payment order in which incorrect information was identified.

If, due to an error in the payment, representatives of the Federal Tax Service assessed penalties, they may be cancelled. After reviewing your application, tax officials must decide whether to clarify the payment or not. If the decision is positive, then the accrued penalties will be reversed (clause 7 of Article 45 of the Tax Code of the Russian Federation, clause 12 of Article 26.1 of Law No. 125-FZ, clause 11 of Article 18 of Law No. 212-FZ as amended, in force until 01/01/2017 , Letter of the Federal Tax Service No. ZN-4-22/10626a, Pension Fund of the Russian Federation No. NP-30-26/8158 dated 06/06/2017).

What errors can be corrected?

The variety of fiscal taxes and fees often leads to the fact that the taxpayer makes typos in payment documents. If the error is not corrected, the payment may be lost, and the tax authorities will recognize the debt and apply penalties.

If an inaccuracy was identified before the payment document was executed by the bank or Federal Treasury authorities, the payment order can be recalled. But what to do if the payment order (PO) has already been posted and the funds have been debited from the current account in favor of the Federal Tax Service.

You can adjust a payment order from 01/01/2021 due to any errors, but subject to three conditions:

The statute of limitations has not expired, that is, three years have not yet passed since the transfers were made to the Federal Tax Service.
The money was credited to the budget, that is, it went to the personal account of the Federal Treasury.
When adjusting payment, no arrears are created for a specific tax liability.

In this case, you will have to prepare a sample: an application to the tax office to clarify the payment. However, not all errors can be corrected. Let's define the key conditions.

It is impossible to correct the PP for insurance contributions to the Federal Tax Service, as well as for contributions for injuries to the Social Insurance Fund, if:

the money has not been received to the appropriate account of the Federal Treasury, that is, fields 13 and 17 (bank and beneficiary account) are filled in incorrectly in the payment order;
an error was made in the KBK (the first three digits of the budget classification code are incorrectly indicated) in field 104;
payment of the contribution to compulsory pension insurance was credited to the individual pension account of the employee (insured person), that is, the contributions already credited cannot be clarified (clause 9 of Article 45 of the Tax Code of the Russian Federation).

In other cases, the taxpayer can correct any errors and inaccuracies in the following fields of the PP:

Field number	Name
101	Payer status
60	Payer's TIN
102	Payer checkpoint
61	Recipient's TIN
103	Recipient's checkpoint
104	KBK, but only if the first three digits are correct
105	OKTMO
106	Basis of payment
107	Payment period
108	Base document number
109	Document date
24	Purpose of payment

What to do to correct KBK

It is allowed to offset the overpaid tax from one BCC to another.

To do this, you will need to draw up an application in a strictly defined form, indicating in it the initial BCC and the one to which you want to transfer funds.

If everything is completed on time and in compliance with the legally established procedure, then there should be no difficulties with transferring money from one KBK to another.

Interesting materials on the topic:

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If you have overpaid any tax, it can be refunded. Or offset against future payments (subclause 5, clause 1, article 21 of the Tax Code of the Russian Federation). To make such a castling, you will need an application for a tax offset from one BCC to another. A sample of such a document for 2019 with offset rules can be found in our article.

What are the reasons for overpayments?

The circumstances in which organizations pay tax in excess of the required amount may vary. They can be caused by banal technical errors by specialists in the accounting department, overpayments on advance payments, incorrectly calculated tax base, etc. In such cases, enterprises have two options: either request a refund or write a statement about their offset.

An overpayment can be detected both by the taxpayer himself and by tax inspectors.

Offsetting is the most preferred option to resolve the problem of excessive tax transfers.

Taxes that can be offset

Not all types of tax payments can be adjusted in case of overpayment, and vice versa, not all types of payments can be redirected to this overpayment. The table shows the types of overpayments allowed for adjustment with the corresponding options for channeling funds.

№	Type of tax overpayment	Where is it allowed to redirect money?
1	Federal taxation (overpayment of VAT, UTII, income tax, etc.)	To account for future payment of any federal tax, penalty or interest on such tax.
2	Regional taxation (transport tax, corporate property tax, etc.)	On account of future payment of the same tax or other regional fee, penalty, fine or arrears on regional taxes
3	Local taxes (land).	On account of the same tax or penalty.

As you can see, re-offset of funds can only occur between taxes of the same level.

The nuance of redirecting for personal income tax

Income tax is calculated by the tax agent. Various rates apply to it, it is a direct payment, so there are certain subtleties regarding the return or credit for its overpayment. It cannot be carried out by the owner of these funds - the employee, but only by his employer as a tax agent, but by expressing the will of the employee - in a written statement. If an overpayment is revealed in relation to an already dismissed employee, this does not relieve the obligation to return it if the former employee so desires.

If the personal income tax return was submitted to the INFS by the taxpayer himself, for example, an individual entrepreneur, a re-offset or refund for the identified overpayment will be made by the inspectorate. In this case, the deadlines are calculated not from the submission of the application, but from the time the declaration is verified.

Overpayment control

The taxpayer is primarily interested in the correct payment of taxes and the absence of overpayments. Therefore, it is advisable to monitor the amount of funds paid to the budget and take action if an overpayment is detected.

If the fact of an overpayment is established not by the payer himself, but by the tax authorities during the audit, they must notify him of this within 10 days (working days, not calendar days).

IMPORTANT! If the payer has an arrears of a tax of the same level as the overpaid one, or a penalty or fine for a tax of the corresponding level, a refund of the overpayment is not possible, only a re-offset is carried out.

When will new forms be needed?

If, according to Article 78 of the Tax Code of the Russian Federation, taxpayers who have overpaid want to dispose of the overpaid amounts:

offset them as future payments;
pay off arrears on other mandatory payments;
reduce or completely eliminate the debt on penalties and fines for offenses;
demand a refund -

they will need a tax overpayment claim form. These rules apply to all fees and taxes introduced in the Russian Federation, including state duty (with some features listed in Article 333.40 of the Tax Code of the Russian Federation), VAT, and advance payments. But you must understand that the tax service will not return or offset the overpaid amount against future payments until the debt is paid off.

What will change from October 1, 2021

From October 1, 2021, para. 2 p. 1 art. 78 of the Tax Code of the Russian Federation and from this date, when offsetting taxes, it will not matter what type of tax this or that tax belongs to. That is, for example, an overpayment of VAT can be offset against the arrears of corporate property tax. The same applies to penalties and fines: since the “link” to the type of taxes has been canceled, the same overpayment of value added tax can be offset not only against property tax, but also against arrears of penalties and (or) property tax fine.

The rules for the return of overpayments will also change: it will be possible to return the overpayment only on the condition that the payer does not have arrears for any taxes, penalties, fines, and not just for taxes of the same type. We can say that if it becomes easier to offset the overpayment, then it will become more difficult to return it.

Attention: the rules of offset and return for insurance premiums will not change.

Since no transition periods are provided, offsets and refunds under the new rules will also apply to amounts paid before October 1, 2021. It does not matter when exactly the overpayment occurred. It is important that the offset or refund itself occurs after the specified date (Letter of the Ministry of Finance of Russia dated August 10, 2020 No. 03-02-07/1/72100).

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How can I find out about overpayment of taxes?

They can find out that a company or individual entrepreneur has overpaid taxes either on their own, or the tax authorities must inform them about it.
In the latter case, a period is established within which the inspector of this control body must report this - 10 days from the discovery of such a fact.

In this case, he can use a phone call, send a letter by postal service or through an electronic document management system (EDF).

If the inspector calls, the person in charge at the enterprise must take all measures so that later he has evidence - ask who is calling, what tax was overpaid and in what amount.

It also happens that the inspector himself is not sure that this amount of excess tax is an overpayment, so he may ask for a number of additional documents.

In practice, very often employees of the Federal Tax Service do not pay attention to their obligation to inform the organization about such situations, as this will lead to an outflow of money from the budget, which is contrary to the tasks they face.

You can also find out about any tax overpayment if you have a qualified electronic signature using the taxpayer’s account on the tax office website. However, we must remember that this service will warn you about any overpayment of tax, not taking into account that the tax liability is calculated once a year, and advance payments are transferred quarterly, monthly.

You can also find out about the amount of tax transferred in excess by filling out a declaration for the year. Special sections are intended for filling in both tax amounts for the year and quarterly (monthly) payments made.

When drawing up a declaration, you can identify that there has been an overpayment of taxes (the tax to be refunded column will be filled in). The situation is the same when a clarifying declaration is filed, which leads to a reduction in the tax amount.

Attention! Most often, overpayments occur when taxes are paid to the budget due to the fact that the details in the payment documents are incorrectly indicated. You can find out about this if you periodically request reconciliations and certificates of mutual settlements for taxes from the tax office.

How and when to submit a new tax overpayment claim form

Tax overpayments can be disposed of no later than three years from the date of its formation, in accordance with Article 78 of the Tax Code of the Russian Federation. There are three ways for taxpayers to submit an application for a credit for the amount of overpaid tax:

The head of an organization, an individual entrepreneur or an individual, or their legal representatives (based on a power of attorney) can contact the territorial office of the tax inspectorate in person.
Send the completed document by mail. In this case, send by registered mail with return notification and a list of enclosed documents.
Arrange for sending electronically through secure communication channels that are used to send reports. When sending an electronic version of your appeal, do not forget to sign it with a strong electronic signature.

A decision on a written request must be made no later than 10 days from the date of receipt. Tax authorities must report the result of the review in writing. During the review period, representatives of the Federal Tax Service will request a reconciliation of taxes and fees.

How to fill out such a document

If the taxpayer decides to redistribute his own funds, he needs to write a corresponding appeal to the tax service. The application form for offset of overpayment of taxes is presented in the Federal Tax Service order dated February 14, 2017 No. ММВ-7-8/ [email protected] , Appendix No. 9. You can download it at the bottom of the page.

Let's say Kolosok LLC filed a transport tax return for 2021, but when paying it made a mistake, paying 3,112 rubles more. The organization applies to the inter-district Federal Tax Service, writes a tax offset application, where it requests that the overpaid amount be credited against the upcoming payments of corporate property tax. Let's take a step-by-step look at how to fill out such a document.

Step 1. Traditionally, the TIN and KPP should be indicated at the very top. The individual entrepreneur’s identification number consists of 12 digits, so there should be no free cells left. Organizations enter only 10 numbers in the appropriate fields, and put dashes in the remaining two. When filling out the line intended for the checkpoint, applicants must act in the same way: if there are numbers, enter them, if not, put dashes.

Step 2. Enter the request number. Here they put down the number of times in the current year they applied for the test. Don’t forget about dashes if the number of numbers to be entered is less than the number of cells.

Step 3. Enter the code of the tax authority where the application is sent. This is an inspection of the Federal Tax Service at the place of registration of the individual entrepreneur or organization. In a consolidated group of taxpayers, the responsible participant in this group requests a credit for the overpayment of income tax.

Step 4. We write down the full name of the applicant organization, for example, limited liability company “Kolosok”. Fill in the remaining cells with dashes. None of them should be left empty. When filling out this field by an individual entrepreneur, he must indicate his last name, first name and patronymic, if any. In addition, the status of the applicant, as whom he is applying, should be indicated in accordance with the instructions:

taxpayer – code “1”;
fee payer – code “2”;
payer of insurance premiums – code “3”;
tax agent – code “4”.

Step 5. We indicate the article of the Tax Code of the Russian Federation on the basis of which the offset is made. It depends on which payment was overpaid. The Federal Tax Service left 5 cells to indicate a specific article. If some of them are not needed, dashes must be added. Here are the options for filling out this field:

Article 78 of the Tax Code of the Russian Federation - for offset or return of overpaid amounts of fees, insurance premiums, penalties, fines;
Article 79 of the Tax Code of the Russian Federation - for the return of excessively collected amounts;
Article 176 of the Tax Code of the Russian Federation - for VAT refund;
Article 203 of the Tax Code of the Russian Federation - for the return of overpayments of excise tax;
Article 333.40 of the Tax Code of the Russian Federation - for the return or offset of state duty.

Step 6. We write down what the overpayment was for - taxes, fees, insurance premiums, penalties, fines.

Step 7. The applicant specifies for what period the overpayment occurred. The developers provided 10 familiar places to indicate the code, of which two are dots. The first two of them are filled in with one of the following options:

MS - monthly;
KV - quarterly;
PL - six-monthly;
GD - annual.

Specific values will depend on the reporting period provided for by law for the payment for which offset is planned.

In the 4th and 5th acquaintances, the reporting period is specified:

if a monthly billing period is approved for payment, then enter the numerical value of the month (from 01 to 12) in the provided columns;
if quarterly, indicate the value of the quarter (from 01 to 04);
for payments with a semi-annual reporting period, enter values 01 or 02, depending on the semi-annual period;
For the annual fee, zero values are provided, that is, “0” must be entered in both cells.

The last four familiar places are intended to indicate a specific year, say 2021.

Instead of alphanumeric combinations, we also write down a specific date: 01/25/2020. Such an entry is permitted if the legislation provides for a specific date for paying the fee or submitting a declaration.

Examples of filling out the billing period: “MS.02.2020”, “KV.03.2020”, “PL.01.2020”, “GD.00.2020”, “04.05.2020”.

Step 8. Enter the OKTMO code. If you don’t know it or have forgotten it, call the Federal Tax Service at the place of registration, or on the website nalog.ru you can find out the required code by the name of the municipality.

Step 9. We accurately enter the BCC to pay the appropriate payment, using Order of the Ministry of Finance of Russia No. 132n dated 06/08/2018. We find out the code using the Federal Tax Service website or we can look at it on a previously filled out payment order.

Step 10. We clarify to which Federal Tax Service the excess funds were transferred.

Step 11. On the first sheet, it remains to fill in how many sheets the application is submitted on and how many sheets of supporting documents are attached, and indicate information about the applicant himself. We recommend leaving these two small sections for later.

Let's continue filling on the second sheet. In the very first field where you need to indicate your last name, first name and patronymic, put dashes. Below we indicate what needs to be done with the overpayment - pay off the debt or leave funds for upcoming payments.

Step 12. We write down the specific amount that the applicant wants to offset. It is indicated in numbers, without text decoding.

Step 13. We fill in the period for the payment for which we plan to offset. In our case, the corporate property tax is quarterly, so we enter the quarter in which the overpayment should go.

Step 14. Write down the OKTMO code again. Usually it is duplicated.

Step 15. We specify the KBK for the transfer of funds, into which the excess amount will go. Ours is different from the previous KBK, since the taxes are different. If the overpayment goes towards future payments for the same fee, then the BCCs are the same. An exception is if the codes were previously changed by decision of the Ministry of Finance. Let us also recall that the offset is carried out according to certain rules: they must relate to the same type: federal, regional or local. For example, it is not possible to offset the federal portion of the income tax against upcoming trade tax payments.

Step 16. The code of the Federal Tax Service, which accepts receipts, is usually duplicated.

Step 17. Since there are no more overpayments, in our example the following lines are not filled in. We put spaces there. Also, organizations and individual entrepreneurs do not fill out the third sheet. It is intended for individuals who are not registered as individual entrepreneurs and who have not indicated their TIN.

Step 18. Return to the first sheet and enter the number of pages and attachments. Applicants indicate the relevant data in the provided fields.

Step 19. The last part of the application should not cause problems when filling out. Here you need to clarify who is submitting the appeal and when, and indicate a contact phone number. The right side remains blank: it is intended for marks from Federal Tax Service inspectors.

Offset or refund of taxes according to the new rules dated October 1, 2020 in 1C: Accounting ed. 3.0

Published 12/25/2020 10:04 Author: Administrator Overpayments on taxes happen quite often in the work of an accountant. And previously, in this case, you had to either wait for an offset against future payments, or write a letter for the return of overpaid funds and wait until it is considered and executed. In both cases it is troublesome and time-consuming. As of October 1, 2020, there have been changes to Art. 78 of the Tax Code of the Russian Federation and now it is possible to offset the overpayment of one tax against payment of another tax. In this article we will consider several questions at once: what taxes can be offset; during what period can you apply to the tax authorities for a tax offset and what is the time frame for making a decision by the Federal Tax Service; Well, the main question: how to create an application for credit and tax refund using the example of the 1C software product: Enterprise Accounting 3.0?

What has changed in the Tax Code in the fourth quarter of 2021?

The main change in taxes occurred under Article 78 of the Tax Code of the Russian Federation (hereinafter referred to as Article 78 of the Tax Code of the Russian Federation), namely, from October 1, 2021, paragraph 2 of paragraph 1 of Article 78 of the Tax Code of the Russian Federation lost its force. This means that now a tax refund or offset can be made between any type of tax on the basis of paragraph 1 of Article 78 of the Tax Code of the Russian Federation.

The overpayment can also be offset against fines and penalties that apply to any type of tax. What does it mean? For example, an overpayment of value added tax (hereinafter referred to as VAT) can be offset against arrears of land tax, despite the fact that land tax is a local tax, and the overpayment arose for VAT - federal tax.

Exceptions include personal income tax (hereinafter referred to as personal income tax) and insurance premiums.

We can take into account the overpayment of personal income tax against future payments only for other taxes, since the overpayment in itself is not personal income tax. That is, the tax agent transferred more personal income tax amount than he withheld from an individual - the taxpayer (his employee). According to the general rules, the payment of personal income tax at the expense of tax agents is not allowed, thus the transfer to the budget of an amount exceeding the amount of tax actually withheld from the income of individuals does not constitute payment of personal income tax. However, it will be necessary to confirm that this overpayment is not personal income tax at all, but the tax agent’s own funds. Confirmation may include extracts from payment documents and tax registers for personal income tax.

Overpayments of insurance premiums for compulsory pension, social and health insurance can only be offset against future payments of contributions to the relevant regulatory authorities: the Pension Fund of the Russian Federation, the Social Insurance Fund, and the Compulsory Medical Insurance Fund.

However, such a relaxation in the offset and refund of taxes among themselves also entailed strict requirements. Thus, a tax offset or refund will occur only if the tax agent has no arrears, fines and penalties for any types of taxes, although previously it was possible not to have debts only for the type of tax that you want to return or offset.

Deadlines for filing an application for a refund or overpayment of tax

Now let's talk about timing.

Based on paragraph 7 of Article 78 of the Tax Code of the Russian Federation, in order to submit an application for a refund or offset of tax, the tax agent has three years from the date of the overpaid amount or from the date of submission of the tax return (we are talking about taxes for which there was an overpayment on advance payments for relative to the annual tax amount).

Based on paragraph 8 of Article 78 of the Tax Code of the Russian Federation, the deadline for making a decision on the return or offset of the overpaid amount of tax is 10 working days from the date of receipt of the taxpayer’s application for the return of the amount of overpaid tax or from the date of signing by the tax authority and this taxpayer of a joint reconciliation act, if it was carried out.

Based on paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is subject to refund within one month from the date the tax authority receives the taxpayer’s application for a refund or offset of tax.

Since transitional provisions for this situation have not been established, the moment when the overpayment and (or) arrears occurred (before 10/01/2020 or after) does not matter. The main thing is that the offset itself (at the request of the taxpayer or at the initiative of the tax authority) takes place after this date. This conclusion follows from the letter of the Ministry of Finance of Russia dated August 10, 2020 No. 03-02-07/1/72100.

An application for a tax offset or refund can be filled out by hand or generated in specialized programs.

Procedure in the 1C program: Enterprise Accounting ed. 3.0

Now let's look at how to offset taxes using the 1C program: Enterprise Accounting ed. 3.0.

To offset the tax, you must submit an application to the Federal Tax Service using the current form, which was approved by the Federal Tax Service dated February 14, 2017 No. MMV-7-8/ [email protected] as amended by order dated November 30, 2018 No. MMV-7-8/ [email protected] and is valid from 01/09/2019.

Before submitting an application, we recommend that you check with the tax authority or submit an updated tax return if the overpayment occurred due to the filing of an erroneous return.

In order to generate an application for offset, you must go to the Reports - 1C-Reporting and select Notifications, messages and statements .

After opening the form, click the Create button and in the notification type selection list, select Mutual settlements with the tax office.

Select the desired application.

We will look at an example of how to create an application to offset the overpayment of VAT for the first quarter in payment of VAT for the second quarter.

To do this, select Application for tax offset .

In the application form that opens, some of the details will be filled in automatically:

• TIN;

• checkpoint;

• Name of company;

• Federal Tax Service code where the data is submitted.

The remaining details must be filled in manually or selected from reference books.

In the Application Number , indicate the serial number of the payer's application for the current year. In our demo database, this is the first application to the tax authority, so we put number 1.

In the Payer status , you can select a code from the selection list, which depends on who is filling out the application and what taxes or contributions are in question. In our example, the payer status is 1 taxpayer.

In the line Based on the article , select from the code selection list the article on the basis of which we offset the tax. For our example, we choose Article 176 of the Tax Code of the Russian Federation.

In the field Please offset the overpaid amount (subject to reimbursement), you must determine the purpose of the overpayment from the code selection list. Since in our example we are filling out an application for VAT credit, we select code 1 – tax.

In the Tax (calculation) period (code) , select for which billing period the tax should be credited: “MS” – monthly; “KV” – quarterly; “PL” – six months; “GD” – annual. In our example, we select “KV” - quarterly.

Also in the tax (calculation) period you must indicate:

• month number of the current reporting year, can take values from 01 to 12, for quarterly - the quarter number, can take values from 01 to 04, for semi-annual - the number of the half year, can take values from 01 to 02.

• value of the tax (calculation) period indicator – year.

In our example, this field will be filled in as follows: KV-01-2020 .

The OKTMO code can be taken from the organization details . These fields are filled in manually.

In the Budget Classification Code , we indicate the KBK account for the tax that we want to offset. It is very important to correctly indicate the BCC, because often a tax refund or offset occurs due to an error in specifying the BCC when paying taxes, contributions, fines, and penalties. In our example, we indicate the BCC for VAT 18210301000011000110 .

The code of the tax authority in which the overpaid amount is listed is indicated by the author of the application independently.

On the first (title) page of the application you must also indicate:

• on how many sheets the application is drawn up (this field can be filled in after the application has been completely filled out and printed);

• how many sheets will contain information from supporting documents attached to the application;

• who submits the application (the taxpayer himself or his representative);

• Full name of the manager or his representative, his telephone number;

• date of application.

After filling out all the fields, you must go to the next page Information about the tax authority accepting receipts . On this page, you must indicate what the overpaid tax will be credited against: code “1” – towards repayment of arrears (debt on penalties and fines), code “2” – towards upcoming payments. Since in our example we want to offset the overpayment of VAT for the first quarter, we must specify code “2”, which is available from the Select code .

On the current sheet you also need to indicate:

• the amount we want to offset (in rubles);

• tax (calculation) period in which the tax will be offset;

• OKTMO code;

• BCC to which the overpaid amount will be credited. In our example, the BCC is the same as on the title page, since the overpayment is offset against future payments. It is very important to carefully enter budget classification codes, since even one digit can affect the correct submission of the application;

• indicate the code of the tax authority that accepts the receipt amount for accounting.

After filling out the application, you must write . also check the upload of the application via 1C-Reporting by clicking the Check .

By clicking the Print , you can view and print a regular application form or an application form with a two-dimensional barcode, but a special library module must be installed for it.

the Send button after checking the document, you can send it to the Federal Tax Service directly from the program, if the exchange of electronic documents is configured with the regulatory authority.

By clicking the Upload , you can upload the application in XML format for sending through other software products.

An example of a printable form. Here you can check again whether the form is filled out correctly and how many pages the application is filled out on.

When filling out an application, be sure to check that the application form you are filling out is current. I repeat that the current form was approved by the Federal Tax Service dated February 14, 2017 No. ММВ-7-8/ [email protected] as amended. order dated November 30, 2018 No. ММВ-7-8/ [email protected] and is valid from January 9, 2019.

If you need to fill out an application without the help of the program (you don’t need the list of codes that the program offers, but you need to enter other data), you can click More Manual input , and then all fields will be filled in only if you enter data into them manually.

Author of the article: Irina Maksimova

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The period in which the money will be credited

Within ten days after receiving the application, tax specialists make a decision, which is drawn up in writing and brought to the attention of the taxpayer.

If it is positive, then within the time period established by law (usually no more than one month, but if we are talking about an updated declaration, then at least three) the money will be credited. They will go either to pay off penalties, arrears and fines, or to pay off some other mandatory payments - at the choice of the taxpayer.

The offset date will be considered the date the tax authorities made this decision.

What if they didn’t re-enroll?

Tax authorities are required to respond to a received application for redirection of funds for overpaid taxes. This response must be received in writing within 5 days - refusal or consent. If the taxpayer does not agree with the reasons for the refusal, he will have to appeal to the arbitration court.

If the positive option is delayed for more than a month, the organization is entitled to interest as a “penalty”. Each day of delay in repayment is additionally paid at the Central Bank refinancing rate, which was relevant at the time of filing the application. The rate is not divided by the actual number of days in the billing year, but by the conventionally accepted number 360.

Taxpayers are required to pay interest for the entire period of delay, even if the overpayment funds were later legally offset or returned.

What are the dangers of errors in KBK?

Responsibility for errors in the KBK lies entirely on the shoulders of taxpayers.

If the organization’s accountant incorrectly indicated the KBK in the payment documents, this means only one thing: the payment will not be used for its intended purpose. That is, in fact, money will go to the budget, but it will be impossible to distribute it correctly, so it will be considered that the state has not received these funds. In this regard, tax specialists will formalize this as an arrears under the corresponding item of revenue (even if an overpayment is formed under another item due to such confusion), which means that in the future this will entail the imposition of penalties and fines on the taxpayer.

Tax offset between KBK: statement 2021

A frequent error in payment documents is inaccuracy in the indication of the BCC. Since each digit in this code has its own meaning, a distortion of at least one of them will cause the payment to go to the wrong budget or end up in the register of unexplained payments. At the same time, a payment that does not reach the addressee will not stop the accrual of penalties and will create a tax arrears.

The company itself or the inspector of the Federal Tax Service can detect an error in the BCC, since tracking unclear payments and notifying the company about it is one of the responsibilities of this regulatory body. If such a fact is detected, the Federal Tax Service will send a notification inviting you to clarify the payment details. Submitting a letter to the Federal Tax Service regarding the offset of the overpayment against another account (transferring the amount from one BCC to another) will guarantee that the funds are sent to their intended destination, and the tax authorities will make a correction to the BCC in the budget settlement card and cancel penalties if the company transferred the tax on time (after all, the payment date remains the same).

In what case can you make an offset?

It is possible to offset overpaid taxes when both the Federal Tax Service and the taxpayer themselves are aware of the current situation. If the inspector was the first to discover this, he sends a notice to the company and asks him to make a decision on return or credit. This choice must be made by the taxpayer.

However, if the company has any arrears, then it will not be able to refund the overpaid tax. In this case, the inspector will independently, without the consent of the organization, carry out the offset.

The legislation provides only for his obligation to notify the company about the offset. A situation may arise that the arrears are less than the overpayments. Then a credit is applied to part of the arrears, and a notice is sent to the business entity about the need to make a decision regarding the overpaid amount of tax.

In addition, there is a time limit for the offset. When the overpayment arose due to a business entity, it must submit an application for offset within 3 years from the date of payment. If you skip this period, you will not be able to complete the test.

When an excess tax amount was the result of an action by the tax authorities, the taxpayer may apply for a offset within a month from the moment he became aware of it or the court decision came into force.

Attention! When conducting an offset, you also need to take into account that it is possible within the framework of payments within budgets. If a company wants to offset taxes at different levels of budgets, the Federal Tax Service will refuse it.

Application for tax offset from one kbk another sample 2021 to the tax service

Special sections are intended for filling in both tax amounts for the year and quarterly (monthly) payments made.

When drawing up a declaration, you can identify that there has been an overpayment of taxes (the tax to be refunded column will be filled in).

The situation is the same when a clarifying declaration is filed, which leads to a reduction in the tax amount.

Attention! When conducting an offset, you also need to take into account that it is possible within the framework of payments within budgets.

Sample application for crediting the amount of overpaid tax in 2019

Organizations fill out only the first sheet, individual entrepreneurs fill out the first and second sheets. Important! The Ministry of Finance has allowed the overpayment of personal income tax to be offset against future payments.

But he noted that the money should not be transferred from the company’s funds.

More details>>> There are no instructions for filling out the application.

Indicate the amount that needs to be offset, the tax period for which the tax was paid, the OKTMO and KBK code for which the overpayment occurred. In 2021, an application form for credit was introduced according to KND form 1150057.

Offset of taxes for different KBK

In the 4th and 5th acquaintances, the reporting period is specified: The last four acquaintances are intended to indicate a specific year, for example 2021.

3 clause 5 art. 78 Tax Code of the Russian Federation). If a company has a tax arrears, then the inspectorate itself must offset the overpayment against the existing debt (Clause 5, Article 78 of the Tax Code of the Russian Federation). Of course, this applies only to those cases where the possibility of forced debt collection has not been lost (clause.

32 resolutions of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57

“On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation”

offset the overpayment against payments for this tax;
return the overpayment (if there is no tax debt - clause 1 of Article 79 of the Tax Code of the Russian Federation);
offset the overpayment against payments for some (not all!) other taxes.

Let's look at the last two options.

Letter on tax offset from one bank account to another

for 2015 ✒ BCC values are established in accordance with the Order of the Ministry of Finance of Russia dated….

Current as of: October 2, 2021

By the way, if the tax authorities themselves discover an overpayment, they will count it against the arrears at another level (of the same “level”), or penalties or fines for such a tax themselves (clause

5 tbsp. 78 Tax Code of the Russian Federation). In the organization and individual entrepreneur form, only page 1 is filled out. The second is intended for individuals who are not entrepreneurs.

There is no order for filling out the form, but in general the rules for displaying data in it are intuitive.

New section “Samples of documents for an accountant”: application for offset of taxes or contributions

The application form for offset of overpaid tax (fee, insurance premiums, penalties, fines) has recently changed.

It is given in Appendix 9 to the order of the Federal Tax Service of Russia dated February 14, 2019.

No. Form applies from March 31, 2021.

We filled out the form for our invented, but no less beautiful from the city of Buya, Kostroma region. You can fill out an application for offset of overpaid tax (fee, insurance premiums, penalties, fines) in Excel format here. Sample. Application for offset of overpaid tax (fees, insurance premiums, penalties, fines)

Features of the document and general points

The application must be signed by the applicant or his legal representative - the head of the organization or another person authorized to act on his behalf.

It is necessary to certify a document using a stamp or seal only when such a condition is stated in the accounting documents of the enterprise.

The form must be completed in two identical copies ,

one of which must be handed over to the tax inspector,
the second, after putting a mark on it to accept the copy, keep it for yourself.

This approach in the future will allow you to avoid controversial situations with the tax service regarding the availability of an application or the timing of its submission.

At the beginning of the document it is stated:

addressee, i.e. the name and number of the tax office to which it will be transferred;
name and details of the applicant - TIN, OGRN, address, etc. intelligence.

Next, the main part includes:

request for tax credit;
the type of tax for which the overpayment occurred;
the type of payment against which it is required to be transferred;
amount (in numbers and words);
budget classification code (KBK);
OKTMO code.

Finally, the document is dated and the applicant puts his signature on it.

Letter to the Tax Office on the transfer of funds from one KBK to another

The application is written either in any form or using a special form, which was approved in March 2021. You can find it in the appendix to the Tax Code of the Russian Federation. The document is drawn up in two copies. One of them is handed over to the Federal Tax Service inspector. After marking the acceptance of the application and indicating the date, the taxpayer keeps the second copy.

How to write a letter to the Federal Tax Service about offset from one KBK to another

On the form, each field is intended to indicate specific information. At the beginning of the document you need to write the following:

number and name of the tax authority to which the application is submitted;
TIN, OGRN, legal address of the applicant;
number of the article in the Tax Code of the Russian Federation, according to which the transfer of funds must be carried out.

To offset or refund contributions and taxes that were overpaid, use Article 78 of the Tax Code of the Russian Federation. To return excessively collected amounts - Art. 78 of the Tax Code of the Russian Federation, for the return or offset of state duty - Art. 333.40 of the Tax Code of the Russian Federation, for VAT reimbursement - Art. 176 of the Tax Code of the Russian Federation, for the return of overpayments of excise tax - Art. 203 Tax Code of the Russian Federation.

Next, indicate the type of tax for which the overpayment or incorrect payment occurred. Then – BCC specified during the transfer in the payment order. After this, the payment amount is entered. In the main field, indicate the new payment purpose with the correct budget classification code. If the assignment does not need to be edited, in the main part they ask to transfer funds to a specific BCC.

You must indicate for what period the overpayment occurred. The form provides a special field for this. It consists of 8 characters. The first two indicate for what time the amount was transferred in excess:

MS – month;
KV – quarter;
PL – half a year;
GD – year.

The third and fourth characters are intended to indicate the reporting period. It contains a value from “01” to “12”. If this is an annual period, enter “00”. In the event that the fee is paid quarterly, indicate the value of quarters from “01” to “04”, if for a half-year - “01” and “02”. The application is signed by the head of the enterprise.

Sample letter to the Federal Tax Service regarding transfer from one KBK to another

There are several ways to submit your application. First, do it yourself by handing over the document to the inspector of the controlling tax authority. Secondly, send it by mail with return receipt requested or by registered mail. Thirdly, submit the application with a representative who will have a power of attorney to represent interests in the relevant government authorities. If the company has a digital signature registered with the Federal Tax Service, you can send the document via electronic communication.

The application is considered within 10 days from the date of its receipt. The period may be extended if tax payments need to be reconciled. After this, the Tax Inspectorate issues a decision to offset funds from one budget classification code to another.

You can offset penalties and fines against taxes

The Tax Code allows overpayments of taxes to be offset against penalties, and vice versa. However, this must be done according to the rule that both penalties and taxes are at the same budget level (federal, regional, local). To complete the operation, you must submit an application for offset in the general manner.

As for overpayments of fines, the Tax Code determines that they can be used against any future payments. However, the type of tax is not directly indicated.

However, in practice, problems may arise with offset by a fine. This is due to the fact that the fines themselves exist in two types - a flat amount or the amount of unpaid tax.

Attention! In order not to face a refusal, it is best to ask for the overpayment of a fine to be offset against a tax or penalty of the same type as the tax for which the overpayment arose.