Who does the reconciliation
Reconciliations are regulated by section 3 of the Order of the Federal Tax Service of the Russian Federation dated 09.09.2005 No. SAE-3-01/444. The reconciliation can be started by the tax office or the payer. Usually reconciliation is done voluntarily, but there are situations when it is mandatory:
- reconciliation is carried out quarterly with the largest taxpayers; for this purpose, a special reconciliation schedule is drawn up;
- reconciliation is needed when deregistering a company with the Federal Tax Service, when the company transfers to another inspectorate;
- upon liquidation of an enterprise.
The tax office can independently request a reconciliation if the payer has overpaid taxes and contributions.
When organizing a reconciliation, the Federal Tax Service sends taxpayers a notification about the date of the audit. If a company representative does not appear at the tax office for reconciliation, the Federal Tax Service will send two copies of the report by mail. They must be signed and one copy sent by mail.
The payer can request a reconciliation at any time. Usually the accounting department does this before closing a period or when applying for a loan, since banks often request a certificate of the status of settlements with the budget.
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Options for applying for reconciliation
Carrying out the reconciliation, the taxpayer's calculation of taxes is carried out in accordance with paragraph 3 of the Regulations from the order of the Federal Tax Service of Russia dated September 9, 2005 No. SAE-3-01/444 @.
You can contact the Federal Tax Service regarding the issue of reconciliation in different ways:
- By personal visit or by sending a representative. It is not necessary to go to “your” tax office - you can visit any territorial office of the Federal Tax Service. If you send a representative, do not forget to give him a power of attorney - an original and a copy.
- Through the taxpayer’s personal account on the Federal Tax Service website. This option is suitable for registered users. To become one, you still have to visit the Federal Tax Service. However, if you have access to the State Services portal, this can be avoided.
- In electronic form via TKS. Suitable for those who have connected electronic document management with the Tax Service.
Personal appeal
Let us immediately note that no special form has been approved for an application for reconciliation. You can compose an appeal in any form, without fail indicating all the important parameters :
- name of the company or full name of the entrepreneur;
- all codes - OGRN/OGRNIP, INN, KPP;
- contact details - address, telephone;
- a list of taxes that need to be checked;
- the name of “your” tax authority;
- the date on which the reconciliation is carried out;
- method of receiving the reconciliation report (in person, by mail).
Note! If you select the option of receiving the reconciliation report by mail, you must provide a postal address . Otherwise, the documents will be sent to legal.
The tax authority must review the application within 5 days and send a reconciliation report to the taxpayer in 2 copies .
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Features of electronic appeal
When applying via TKS, the application will be generated automatically. The user will only need to select taxes and reconciliation periods. However, the option of receiving the act is not subject to choice - it will come in electronic form (letter of the Federal Tax Service dated October 30, 2015 No. SD-3-3 / [email protected] ).
If the application is submitted through the personal account on the website https://www.nalog.ru, then it is also generated automatically. You can choose from options for receiving the certificate - in person or by mail.
Note! The electronic reconciliation report cannot be returned to the tax office if there is a disagreement. If they are found, you will have to contact the Federal Tax Service again.
How to request a tax reconciliation
The taxpayer has several options for requesting a reconciliation report with the Federal Tax Service.
Personal appeal
To do this, you need to prepare an application for a reconciliation report with the tax office. Write it in free form on the organization’s letterhead, be sure to indicate:
- name of the company or full name of the entrepreneur;
- TIN, KPP, OGRN;
- contact numbers and e-mail;
- a list of taxes and fees for which you require reconciliation;
- the period for which reconciliation is required;
- method of receiving the reconciliation document: in person or by mail;
- Full name and position of the employee who submitted the application, usually the chief accountant or general director.
An application can be submitted by an employee of an individual entrepreneur or LLC if a power of attorney has been issued to him.
The period for producing a paper act is 5 working days. You can pick up the certificate in person within 3 business days, otherwise it will be sent by mail.
Electronic request through the taxpayer’s personal account
You can receive a reconciliation through the Personal Account of a taxpayer - a legal entity. Just fill in all the required fields.
The period for drawing up a reconciliation report is 5 working days. Then, within 3 days, the inspectorate will send the acts to the taxpayer by mail to the address specified in the application. If you did not specify an address for correspondence, then wait for the document at the legal address.
Electronic request through the reporting system
You can generate, sign and send an application to the inspectorate through a reporting service, for example, Kontur.Accounting. A couple of clicks and the tax office will receive your request. Typically, services check the application so that you do not miss anything.
How is the reconciliation of settlements with the tax office carried out in 2022?
Simply showing up to the Federal Tax Service and demanding the immediate issuance of a certificate will not work. A whole range of actions is needed here. Therefore, the process can be divided into several stages.
Submitting an application
Having appeared at the Federal Tax Service, you must fill out a corresponding application. Its essence lies in asking the responsible employee to carry out a reconciliation. A free style is used to compose the application. But here you need to indicate the applicant’s full name, company name, and contact information. Payments subject to verification are also listed.
The payer must indicate in the application the dates for which he wants to be verified. The applicant is allowed to choose how exactly he wants to receive the results document. The application can be submitted in person by visiting an inspector, or using postal services.
Receiving the act
An authorized employee of the Federal Tax Service, having received this application, cannot ignore it. Carrying out this check can be called his immediate responsibility. The law allocates five days for this procedure. This time is enough to check the payments of interest and prepare a report showing all the information about the verification. This document is handed over to the applicant company.
Studying the reconciliation report
Having received this document, the taxpayer or a responsible employee of the organization studies the information specified in it. In companies, this is usually done by the chief accountant. His responsibilities include reconciling the information specified in the act and accounting information. If there is no disagreement in these two meanings, the accounting department passes the act to the head of the organization so that he can sign his autograph here. Moreover, o.s. are placed in the necessary places.
However, there are situations when some disagreements come to light. This is also reflected in the act. If an organization has debts, everything is clear here; they need to be repaid. It is also recommended to clarify the payment of the fine. But after reconciliation, you can see an overpayment.
If faced with such a situation, the company has the right to ask to count the overpaid amount as payment of the same tax. Essentially, the excess money is transferred to pay for the next period. The company also has the right to use this amount to pay any other taxes.
If desired, the overpayment can be sent by bank transfer back to the company's account.
How to sign a tax reconciliation report
As a result of the request, you will receive a reconciliation report with the tax authorities in the form KND 1160070, which is approved by Order of the Federal Tax Service of the Russian Federation dated December 16, 2016 No. ММВ-7-17/ [email protected] First of all, we are interested in the tabular part of section 1.
If you agree with the tax authorities, you can simply sign the act and indicate “Agreed without disagreement.” Then send one copy of the act to the tax office.
In case of discrepancies, you need to fill out column 4 of section 1 of the act, where you will indicate the data on your tax accounting. Then in section 1 you need to sign and indicate “Agreed with disagreements.” Submit one copy to the Federal Tax Service.
After receiving the act of disagreement, the tax office will begin an audit. You will be asked to provide documents confirming the accuracy of the corrections you made, for example, copies of payment slips.
Next, two scenarios are possible. The first is that the tax office made a mistake. If an error is identified, the inspector writes a memo on the same day to the department that made the error. The correction period is 5 working days (clause 3.1.5 of section 3 by Order of the Federal Tax Service of the Russian Federation dated 09.09.2005 No. SAE-3-01/444). After this, the taxpayer will be sent a tear-off portion of the memo.
The second option is that the taxpayer made a mistake. In this case, the Federal Tax Service will notify you of the error using a special form (Appendix 2 by Order of the Federal Tax Service of the Russian Federation dated September 9, 2005 No. SAE-3-01/444). If the error was your fault, you need to quickly eliminate it, for example, submit an updated tax return.
After checking and eliminating the violations, the Federal Tax Service will send you a new reconciliation report (clause 3.1.6 and clause 3.1.7 of section 3 by Order of the Federal Tax Service of the Russian Federation dated September 9, 2005 No. SAE-3-01/444). Here again, there can be two scenarios: “Agreed with discrepancies” or “Agreed without discrepancies.” If there are discrepancies, you will need to sign and complete Section 2.
By law, there are 15 days for reconciliation, but if necessary, the period is extended, which most often happens in case of disagreement.
In accordance with the Federal Tax Service Letter No. AB-4-19/ [email protected] , reconciliation is terminated in the following cases:
- the act was signed without disagreement;
- the taxpayer did not return section 1 of the act within 10 working days;
- the taxpayer did not return section 2 of the act within 15 working days.
Why is this necessary?
As you might guess, the initiator of this procedure is the taxpayer. But the tax authorities themselves recommend periodically conducting such reconciliations in order to regularly monitor the correctness of tax payments. In essence, the check allows you to understand the state of settlements for a certain period.
Statistics show that many people do not pay due attention to taxes. But you need to remember that even a minor mistake can cause serious problems in the future. For example, an error in one digit of a budget organization’s code becomes the reason that funds go to the wrong place. In such a situation, the payer will be sure that the payment has been made, but in fact, the tax has not been paid. Naturally, it will not be possible to avoid penalties in this case. Also, do not forget that other measures can be used as punishment. For example, tax inspectors have certain rights:
- write off funds from the payer’s current account without notifying him;
- company accounts may be frozen;
- arrange internal audits and court proceedings;
- impose a temporary ban on activities.
If you regularly monitor the payment of taxes, companies and individual entrepreneurs will be able to avoid such troubles. To do this, you will need to contact the Federal Tax Service with an application. Specialists will carry out a reconciliation, information about which will be included in a special report.
( Video : “How to get a tax reconciliation report?”)
When reconciliation of settlements with the tax office is required
Of course, any enterprise or individual paying taxes can contact the Federal Tax Service to carry out this check. This is usually done at will. However, you need to know that there are circumstances in which this reconciliation is a mandatory procedure. Such situations include:
- The organization is changing the Federal Tax Service.
- The company is liquidated and, accordingly, removed from tax registration.
- A large corporation must conduct quarterly reconciliations.
- The tax inspector has discovered some discrepancies in payments, so he may order a forced reconciliation.
All results of the reconciliation are recorded in the act. After filling it out, the document is sent to the taxpayer. You need to know that if a taxpayer turns to the Federal Tax Service with such a request, they do not have the right to refuse him. Tax officials have five working days to make a reconciliation and issue the appropriate report. Upon receiving the document in hand, the applicant marks the absence of any disagreements. Otherwise, existing disagreements are indicated in the act.
( Video : “Carrying out tax reconciliation with the tax office”)
Rights and obligations
Tax authorities are obliged to provide the taxpayer upon his request:
- certificates on the status of the specified person’s payments for taxes, fees, penalties, fines, interest (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation);
- certificates of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest based on data from the tax authority (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation);
Tax authorities are obliged:
- carry out , at the request of a taxpayer, a responsible participant in a consolidated group of taxpayers, a fee payer or a tax agent, a joint reconciliation of calculations for taxes, fees, penalties, fines, interest (clause 11, clause 1, article 32 of the Tax Code of the Russian Federation).
The taxpayer has the right:
- reconciliation with the tax authorities for taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines (clause 5.1, clause 1, article 21 of the Tax Code of the Russian Federation).
