When an individual entrepreneur or legal entity registers its activities, it gains taxpayer status. This fact is recorded by the tax service, which establishes the procedure for issuing documents for commercial firms and enterprises.
From that moment on, managers must pay taxes and fees, which are mandatory so that the regulatory body does not establish fines and penalties. Typically, tax payments are made by wire transfer. But in order to make a payment, it is necessary to fill out a payment document. When a mistake is made in the details, it is important to promptly clarify the payment in the payment order with the help of tax specialists. The document must comply with the basic requirements established by the Ministry of Finance of the Russian Federation. That is, the content and form of the order must comply with legislative standards.
Content
An order can be considered as a legal document of a citizen who has a bank account and transfers a certain amount of money to the beneficiary's account. The Civil Code indicates the conditions under which a citizen who has made a mistake in the document has the opportunity to clarify the purpose of payment in a payment order through a bank.
In turn, the financial institution is obliged to fulfill this order of the client. Typically, the period does not exceed two days from the date of its validity, if the payment is made within one subject of the Russian Federation, and within five working days throughout Russia. If the payment was made on insurance premiums, but the funds were not credited, then you must contact the tax service and write an application to clarify the purpose of the payment in the payment order. A sample document can be taken from employees.
Characteristic
The basis for payment of funds using a payment order in favor of the tax office is a claim that the taxpayer received to pay a tax or a fine. In addition, the insurance premium for the current period is processed in a certain sequence. Column 106 of such a document also contains the clause “Grounds for payment”, in which it is necessary to state that debt repayment will be carried out voluntarily.
The use of such an order for other reasons is not allowed. Other special documents have been developed to pay for other services. It is the commission that needs to be formed and not try to replace the special form with another.
Because it will be considered a mistake and clarification of the purpose of payment in the payment order will be required if the document simply indicates the amount of payment and makes payment for another purpose.
Legal regulation
Article 58 of the Tax Code of the Russian Federation indicates that taxes must be paid in cash or by bank transfer. Cash payment is established only for individuals. Individual entrepreneurs and legal entities pay taxes and fees exclusively in non-cash form. For this, a certain amount of money equal to the amount of tax or fee will be withdrawn from the current account using a payment document. If the type of payment is incorrectly indicated in such a document, then an application should be submitted to change the purpose of the payment in the payment order through the bank.A letter or order is processed within a few business days.
Filling order
In accordance with the specified normative acts, it is necessary to form a payment order into a tax one in two copies. The first will be kept at the bank, and the second should be returned to the payer with the mark of this institution. It is possible to electronically fill out an order. It should be noted that filling out documents on the payment of taxes and fees is made in a special manner. It is necessary to consistently fill out a payment order from top to bottom in a legible handwriting indicating the nuances that need to be given special attention. The fact is that in the event of an error, the tax or fee will not be considered fulfilled, and it will be necessary to clarify the payment in the payment order. Because of this, the amount of payment must be transferred to the budget again, in addition, you may have to pay a corresponding fine. It is very important to fill in the following details correctly:
- beneficiary and sender account number;
- The exact name of the bank to which the payment will be sent.
All other errors will not be considered critical, because in this case the money will still go to the bank, and the payment itself can be corrected in the process of clarification.
Statement
As such, a special form for payment verification has not been approved. Therefore, the application can be submitted in any form. But it is required to specify the following information in it:
- Information about the payment document where the error was made.
- Details about the details that need to be clarified. Be sure to write the correct information.
A statement of payment verification in the order must include a copy of the payment, which must be verified.
Payment
To generate a payment order in the tax for individual entrepreneurs, you must familiarize yourself with the rules. If an individual entrepreneur or legal entity pays the debt or the amount of fines imposed in accordance with the requirements of the Federal Tax Service, then column No. 106 must be filled in. When payment is made otherwise, this column is indicated with zero. In the field of tax return No. 109, the date of preparation of the document is indicated, on the basis of which the form for payment is filled.
Index
Since 2014, special payment orders have their own unique index, which allows you to quickly determine who made a particular payment, as well as find out its purpose. Usually this is a certain sequence of 20 digits, moreover, a barcode is also indicated in all payment documents. Without this, all other information will be invalid. The index of a special document should be known to every taxpayer. But if necessary, you can write a statement to clarify the purpose of the payment in the payment order to the tax.
This is necessary, because in case of an error, the payment can be returned to the payer's account. The numbers must be entered in the line of the document, which is called "Document Index". The same index can be found in the department of the Federal Tax Service, where it will be necessary to transfer money. In the case when it is impossible to clarify the information, and the payment must be made, then a zero value can be written in the name line.
Statistics
The analysis shows that the current system significantly reduces the number of cases of transferring funds using incorrect or outdated data when paying:
- taxes;
- fees;
- insurance contributions to funds.
This system allows you to make payments remotely and generate a tax order to individuals. Therefore, you do not need to contact the operational offices and bank branches to carry out the operation. Also, you do not need to use self-service terminals and ATMs, but just need to connect the Internet.
Accounting program
There is an opportunity to generate a payment order to the tax service using a special accounting program 1C. If you do this manually, you will need to enter the relevant data and the payment amount in the necessary columns, then go to the “Bank and money” section. Then you need to select the item “Payment orders”, and through it a list of all existing payment orders will open. After clicking the “Download” button, the payment document will be opened in the program.
There is also the opportunity to automatically generate a payment order in tax and see how to properly fill out the document. There are also templates for applying for payment verification in a payment order.
Calculations
Payments are made in order to fulfill specific debt obligations. For legal entities, various opportunities are provided:
- deposit funds to suppliers' accounts;
- make a preliminary calculation.
If incorrect data are indicated, it is necessary to clarify the purpose of the payment in the payment order for personal income tax. As a rule, you can contact the regulatory authority for this. The specialist must verify the information and correct inaccuracies if necessary. When paying various insurance premiums and taxes, it is very important to check all the details and figures. Accurate account and contract information should be provided when transferring funds. It is important to fill in the fields 104, 110, as well as 101 and 22. If the payment is made, but there are doubts about the correctness of the data, it is better to clarify the purpose of the payment in the VAT payment order.
It is also important to pay attention to filling in the payroll field.
Mistakes
The most common errors are:
- The document index was not checked until the payment order was sent to the bank. The value of the payment document must be found before the special order arrives at the credit institution. The index is necessary so that in case of an error it would be possible to clarify the payment in the payment order and find the sender. The index of documents should be clarified in the tax department. If the tax service for certain reasons also did not provide information, then zero is put down. You can also call the tax hotline, they can tell you different codes.
- Incorrect bank name. This is a critical mistake. It may take up to two weeks to correct information about such a payment. This may entail certain consequences. The current payment will be overdue if the money is mistakenly transferred to another account. We'll have to wait until the tax inspection corrects inaccurate information, and then make the payment again.
The article examined the procedure for clarifying the payment and errors made by the senders of payments. They are not hopeless. But when the payment for the service fails, you need to contact the bank and write a statement to clarify the purpose of the payment in the payment order. A sample letter to the bank can be asked from a specialist who will verify the data.