Many taxpayers, in order to monitor the status of accrual and payment of tax payments, regularly reconcile settlements with the budget, requesting from the tax authority such documents as a certificate of the status of settlements for taxes, fees, penalties and fines, an extract of transactions from a personal account, reconciliation acts, etc. Reconciliation of calculations with the budget is of particular importance for large organizations and organizations participating in tenders, because the absence of debt to the budget is important to them.
Previously, taxpayers could use the ION-online service to obtain information about the status of settlements with the budget. The Federal Tax Service of Russia, in Letter No. PA-4-6/3702 dated March 10, 2015, announced the completion of a pilot project to provide information services to taxpayers in the ION-online mode. Apparently, the closure of ION-online is connected with the launch of a service on the website nalog.ru, which provides, among others, a similar service.
Now, to obtain information from your personal account in preparation for reconciliation with the Federal Tax Service, you can use one of two methods:
- Send ION offline requests to receive information about the status of settlements with the budget (personal account). You can make such a request in the Kontur.Extern system through the Federal Tax Service menu – Request reconciliation. Instructions for using the service are available at the link http://www.kontur-extern.ru/support/faq/39/27.
- Use the service “Personal Account of a Taxpayer of a Legal Entity” on the website nalog.ru.
In this regard, in the programs “Balance-2W” and “Balance-2: Settlements with the budget”, as well as in the section “Federal Tax Service” on the page, the link “Information from personal account online” was replaced with “Status of settlements with the budget from Personal account »
Let us remind you that an IR can request the following information via ION offline:
- Certificate on the status of settlements for taxes, fees, penalties, fines, interest;
- Act of reconciliation of calculations for taxes, fees, penalties, fines, interest;
- Extracting transactions for settlements with the budget;
- A certificate confirming the fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines, interest;
- List of accounting and tax reporting presented in the reporting year.
For automated import of reconciliation statements and transaction statements into the “Balance-2: Budget Accounting” program in order to generate consolidated documents and compare transaction statements according to the taxpayer’s data and according to the tax authority’s data, it is necessary to order XML documents in reconciliation requests (ION Requests). The program allows you to receive xml files of statements and certificates through any electronic document management operator. Please note that in the “Personal Account of a Taxpayer of a Legal Entity” service you can only obtain PDF files of documents.
If the company is small, then it is possible to reconcile calculations with the budget on the basis of PDF files, but for large organizations it is more convenient to use the automated reconciliation feature provided by the Balance-2: Calculations with the Budget program. The program reconciles transactions in the accrual card maintained by the taxpayer and in the statement of transactions from the ION system and displays the reconciliation results in a user-friendly form.
Users of the "Balance-2W" program can make payments to the cards of the "Balance-2: Budget Payments" program directly from prepared tax returns by pressing one key.
The latest improvements in “Balance-2: Budget Accounting” allow you to generate consolidated certificates based on extracts of documents received from the tax authority for all separate divisions of the organization. Also in the new version of the program “Balance-2: Calculations with the budget” it is possible to generate summary certificates for several BCCs.
Which taxpayer has not had to at least once undergo a reconciliation of calculations for taxes, penalties and fines with the tax authority? Those who have completed this process consider it an achievement and often share their experience with those who are yet to undergo reconciliation. An attempt to describe the experience gained in preparing for reconciliation led the authors to compile a methodology.
The legislative act regulating the reconciliation is the Regulations for organizing work with taxpayers, approved by Order of the Federal Tax Service of Russia dated 09.09.2005 No. SAE-3-01/444@. It defines the procedure for reconciling taxpayer accounts, cases of reconciliation of accounts, deadlines and some features of the procedure, for example, for the largest taxpayers or during the liquidation of an organization. However, the document regulates only the actions of tax authorities, and does not mention the actions of the taxpayer that he should take to complete the reconciliation. Let's try to bridge this gap.
On first stage In preparation for reconciliation, the taxpayer must receive Act of reconciliation of accounts– a document generated by the tax authority and containing the opening and closing balances for the selected period, the amounts of accruals and/or reductions in taxes and payments for them (see figure). The form of the reconciliation report is approved by Order of the Federal Tax Service of the Russian Federation No. MM-3-25/494@. The reconciliation report can be obtained either in paper form upon request from the tax office, or electronically via taxpayer information service system(hereinafter referred to as the ION system), which is much simpler. This service is available to taxpayers who submit reports electronically, as stated in the Temporary Procedure for the exchange of information between tax authorities and taxpayers when providing information services via communication channels and via the Internet. A reconciliation statement is one of five possible types of documents that a taxpayer can request online. Also a popular document requested through the ION system is statement of transactions for settlements with the budget, which is a list of transactions for a specified period contained in the card of settlements with the taxpayer’s budget at the tax authority.
To date, electronic documents received from the ION system are not legally significant and perform an information function. At the same time, Federal Law No. 229-FZ of July 27, 2010 introduced the obligation of tax authorities to formalize the results of a joint reconciliation of calculations for taxes, fees, penalties and fines act of joint reconciliation and transfer it to the taxpayer electronic[sub. 11 clause 1 art. 32]. After approval of the format of the act, the draft of which was posted on the website of the Federal Tax Service of Russia on August 20, 2010. , approval of the procedure for transferring the reconciliation act, the draft of which was posted on the website of the Federal Tax Service of Russia on September 22, 2010, making amendments to the procedure for reconciling taxpayer calculations and updating the software of tax authorities, the process of reconciliation of calculations can be carried out electronically.
On second stage, after receiving the reconciliation report, the taxpayer should determine whether there are discrepancies between the information he has and the data of the tax authority. To do this, you can compare the balances of the corresponding sub-accounts opened to account 68 “Calculations for taxes and fees”. However, difficulties are likely here, since in accounting, taxes (advances) are calculated last day of the tax (reporting) period, and in the tax authority - on tax due date. The consequence may be the presence in the reconciliation report of an overpayment, which, of course, does not exist in accounting. Therefore, before comparing balances, account balances must be adjusted to the amounts of accrued taxes for which declarations have not yet been filed.
For the convenience of monitoring the status of settlements with the budget, use tax calculation registers, which are in many ways similar to the card for settlements with the budget at the tax authority. These registers typically contain the following parameters:
- name of the transaction (accrued, paid, returned, etc.);
- the legally established deadline for payment, taking into account weekends, holidays and their transfers;
- transaction amount;
- details of the basis document (declaration/calculation, payment order, etc.);
- the period for which the operation is performed.
Third stage the completion of the reconciliation depends on whether discrepancies are identified in the reconciliation report or not. In the latter case (i.e., when there are no discrepancies or they are so insignificant that the taxpayer is ready to agree with them and pay off the debt), the act is signed by both parties and the taxpayer is issued a certificate of no debt. In the first case, when the discrepancies identified in the reconciliation report are significant and it is necessary to urgently find out why they arose, difficulties are possible that can be resolved with the help of statements of transactions for settlements with the budget. It contains operations for calculating and paying taxes, penalties, and fines according to the tax authority. It is this document that serves as the starting point for analyzing problem areas in the taxpayer’s budget settlement card. For what reasons can they arise?
1. The algorithm for calculating penalties, described in Art. 75 of the Tax Code of the Russian Federation, is easily applicable for one or two transactions, provided that during the period of delay in tax payment, the refinancing rate of the Central Bank of the Russian Federation changed no more than two or three times. This can happen, for example, if there are insufficient funds in the organization’s current account, as a result of which tax payment was delayed for several days. Then the amount of penalties is calculated using the formula
This operation of calculating and calculating the amount of penalties at first glance looks simple, but its practical application causes difficulties if there are entries in the budget settlement card for previous reporting periods that appeared as a result of submitting updated calculations.
2. The tax authorities’ software “Electronic Data Processing System” (hereinafter referred to as the EDI system) calculates the amount of penalties at the end of the month, and this amount is not indicated for each new operation in the budget settlement card. The algorithm for calculating penalties, which takes into account the state of the budget settlement card, is included in a separate document, which is quite problematic for the taxpayer to understand on his own.
3. Maintaining cards of settlements with the budget in the tax authorities using the EDI system involves the use of a directory of transactions, where, in addition to the usual “accrued”, “paid”, “returned”, “offset”, there are transactions, the content of which is likely to cause confusion for the taxpayer . We are talking about operations such as, for example, “ the start date for accrual of penalties for AvDekl has been set" or " ", or " Reversal reversal for the penalty allocated for the claim", etc. It is worth noting that the directory of transactions of the budget payment card in the EDI system at the tax authority contains more than 150 items. This sometimes leads to the fact that in the statements received by taxpayers, not all transactions can be clearly “identified” (compared with usual ones).
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For the reasons stated above, this stage of preparation for reconciliation with the tax authority is the most labor-intensive. It consists of comparing the composition of the transactions contained in the card of settlements with the taxpayer’s budget according to the tax authority, and the transactions independently taken into account by the taxpayer when making settlements with the budget. Here the taxpayer is asked to use heuristic analysis methods, quite widespread for analyzing situations and developing management decisions. Among the main heuristic methods we can highlight situational analysis method, which is intended for the analysis of multidimensional situations and phenomena, such as transactions contained in cards of settlements with the taxpayers’ budget, in order to limit the search for solutions to the problem of identifying problem areas. In this case, the situational method is used to search for paired operations that satisfy several groups of conditions.
1. Comparison of transactions contained in the statement and accrual registers, according to fundamental parameters, namely:
- name of the operation;
- transaction amount.
In this case, the operations are recognized as completely matching and are excluded from solving the problem of identifying problem areas in the budget settlement card.
2. Comparison of transactions according to basic parameters:
- name of the operation;
- transaction date (tax payment deadline or date of debiting funds from the account);
- the amount of the transaction, if the deviation does not go beyond the established limit, for example 1-2 rubles.
Such operations are considered to be partially coincident and are also excluded from further solution of the problem.
3. Tracking mutually exclusive operations type “accrued by calculation” and “reverse accrued by calculation” when the transaction date and transaction amount coincide. With the help of “reversal” operations, the large number of which in budget settlement cards impedes the clarity of the statement, the tax authority “corrects errors” made by the inspector.
4. Comparison of the amount of penalties calculated by the tax authority on the last day of the month with the amount of penalties calculated by the taxpayer.
It is proposed to compare transactions in the statement and register of payments with the budget through the so-called basic operations, such as: “balance”, “accrued”, “paid”, “reduced”, “returned”, “offset”. In this case, the type of payment “tax”, “penalty” or “fine” is taken into account. If the extract contains, for example, the operation “ penalty reduced for the period before EDEA", it can be equated to the basic operation "reduced penalties".
It is more convenient to present the comparison results in tabular form, highlighting all four possible groups of conditions (see table).
| Extracting transactions for settlements with the budget | Register of tax calculations | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| the name of the operation | Date of operation | A document base | Period | Sum | the name of the operation | Date of operation | Document, basis of operation | Period | Sum |
| Paid | 20.01.2010 | PlPor, 25, 01/20/2010 | 510 494,00 | Tax paid | 20.01.2010 | PlPor, 25, 01/20/2010 | 510 494,00 | ||
| Accrued by calculation | 20.01.2010 | RNalP, 2009КВ04, 01/19/2010 | IV quarter 2009 | 510 493,00 | Tax accrued | 20.01.2010 | Declaration dated January 19, 2010 | IV quarter 2009 | 510 494,00 |
| Accrued by calculation | 20.01.2010 | RNalP, 2009КВ04, 01/19/2010 | IV quarter 2009 | 510 493,00 | |||||
| Paid | 19.02.2010 | PlPor, 139, 02/19/2010 | 510 493,00 | Tax paid | 19.02.2010 | PlPor, 139, 02/19/2010 | 510 493,00 | ||
| Accrued by calculation | 22.02.2010 | RNalP, 2009КВ04, 02/19/2010 | IV quarter 2009 | 510 494,00 | Tax accrued | 22.02.2010 | Declaration dated 02/19/2010 | IV quarter 2009 | 510 493,00 |
| Reversal accrued according to calculation | 20.01.2010 | RNalP, St2009KV04, 01/19/2010 | IV quarter 2009 | 510 493,00 | |||||
| Tax paid | 19.03.2010 | PlPor, 275, 03/19/2010 | 570 397,00 | ||||||
| Accrued by calculation | 22.03.2010 | RNalP, 2009КВ04, 01/19/2010 | IV quarter 2009 | 510 493,00 | Accrued by calculation | 22.03.2010 | RNalP, 2009КВ04, 03/19/2010 | IV quarter 2009 | 510 493,00 |
| 01.04.2010 | Additional penalty for recalculation was calculated programmatically | March 2010 | 1521,8 | ||||||
The statement of settlements with the budget contains information on accrued and paid taxes for a certain period of time. From this document you can find out about all accrued liabilities for submitted declarations and check the receipt of payments to the tax office.
Extracting transactions for settlements with budgets - what is it?
A statement of transactions for settlements with the tax office is a formalized document provided by the tax office. It contains information on all accrued and paid taxes, penalties and fines. If there are discrepancies between the data of the taxpayer and the Federal Tax Service, this document will help to verify.
To control the payment of taxes, it is recommended to order a Certificate of Payment Status and such a statement regularly after each payment. This will ensure that the payment has actually been accepted by the tax office. The certificate shows whether the individual entrepreneur has a debt or overpayment of taxes in one line for each tax. The statement contains detailed information and will help you understand the reason for the debt or overpayment.
How to order a Budget Statement
You can receive a tax statement electronically or personally contact the inspectorate with an application. The application indicates the details of the taxpayer, the name of the tax for which information is needed and the period of time. A sample application is in this document at the link.
You can receive an extract electronically through a reporting system, for example, Elba (section Reporting -> Reconciliation with tax authorities -> Create a request -> Statement of settlements with the budget <указать год>). Here and below, click on the image to enlarge.
There is an option to order the document through the taxpayer’s personal account on the tax website. To connect to your personal account, you need to contact any tax office with your passport. You will be given a username and password to log into the system. After logging into the personal account of an individual, it is necessary to activate the personal account of the individual entrepreneur. The extract is generated in the section My taxes, insurance premiums -> All obligations -> Statement of transactions for settlements with the budget.
Click image for a larger view
For more details about the personal account of an individual entrepreneur on the tax website - how to connect and how to use, read the article of the same name.
After receiving the extract, we proceed to deciphering and analyzing the information.
How to read a budget statement
The extract contains the date and period that covers the information provided. Below it contains information about taxpayers and inspections: TIN, full name, address and Federal Tax Service number.
The table shows the basic calculation information.
Columns 1 and 2 indicate the dates the transaction was entered into the card and the payment deadlines. In this example, the first date, January 10, 2017, is the date when the individual entrepreneur submitted the declaration for 2017. The dates in column 2 correspond to the accrual of advance tax payments from the submitted declaration: April 25, July 25 and October 25.
Column 3 indicates the name of the operation. We see two transactions: “paid” and “accrued by calculation”. There are other operations, for example, “additional penalty for recalculation was accrued programmatically”
“Paid” - individual entrepreneur’s payments to the tax office.
“Accrued by calculation” is the tax that must be paid. The tax office makes accrued payments according to the declaration, from which it finds out when and how much the individual entrepreneur must pay.
Columns 4-8 indicate information about the document on which the entry was made. So, for a declaration, the date of submission to the tax office is indicated, and for a payment order, the date of debiting from the current account. The “Type” column contains encrypted documents:
RNAlP - accrued by calculation (information from the declaration or tax calculation).
PlPor - payment order.
PrRas - software calculation of penalties.
PS - collection
Column 9 “Type of payment” can include tax, penalties and fines.
Columns 10-12 indicate the amounts. The entrepreneur's payments fall into the "Credit" column, and the accrued tax - into the "Debit" column.
Columns 13 and 14 “Balance of settlements” summarize the debt or overpayment on an accrual basis. The “+” sign indicates the taxpayer’s overpayment, and the “–” sign indicates the taxpayer’s overpayment.
The settlement balance is divided into two columns: “By type of payment” and “By card payments to the budget.” The first contains information on a specific payment - only for tax, penalty or fine. In the second, the total for the card, taking into account tax and penalties.
A detailed transcript of the extract from the above example looks like this:
The simplified tax system tax extract with the object “income” contains information for the period from January 1, 2017 to October 13, 2017.
1. The balance of settlements as of January 1 in favor of the taxpayer (overpayment) is 82,126 rubles.
2. Based on the results of the submitted declaration under the simplified tax system for 2016, on January 10, 2017, the following obligations were accrued:
— for the 1st quarter of 2016 RUB 1,920. due April 25, 2016
— for the first half of 2016 RUB 10,295. due July 25, 2016
— for 9 months of 2016 RUB 69,911. due October 25, 2016
Total RUB 82,162. The obligations were repaid by the overpayment recorded as of January 1, 2017 and the balance of settlements with the Federal Tax Service is 0.
3. According to payment order No. 47 dated January 10, 2017, the amount of 114,760 rubles was received. in payment of tax. Balance RUB 114,760 V
4. According to payment order No. 11 dated April 7, 2017, the amount of 1,720 rubles was received. in payment of tax. Balance RUB 116,480 V
benefit of the taxpayer (overpayment).
5. The tax liability for the year according to the declaration for 2016 is reflected in the amount of RUB 114,760. Due for payment on May 2, 2017
The obligation is repaid by overpayment. The settlement balance is RUB 1,720. in favor of the taxpayer (overpayment).
6. According to payment order No. 55 dated July 6, 2017, the amount of 7,950 rubles was received. in payment of tax. Balance 9,670 rub. in favor
taxpayer (overpayment).
7. According to payment order No. 66 dated October 5, 2017, the amount of 81,580 rubles was received. in payment of tax. Balance 91,250 rub. V
benefit of the taxpayer (overpayment).
As of October 13, the tax balance is 91,250 rubles. in favor of the taxpayer (overpayment).
This overpayment does not mean that you can ask the tax office for a refund to your current account. If you look carefully, we see that the balance is 91,250 rubles. consists of three payments:
– 1,720 from 04/07/2017
– 7,950 rub. from 07/06/2017
– 81,580 rub. from 05.10.2017
These amounts are nothing more than advance tax payments, which are paid every quarter during the year. Before submitting the declaration, these payments are listed on the card as an overpayment, but after tax obligations are completed, they will be offset against the tax payment. The deadline for submitting a declaration under the simplified tax system for individual entrepreneurs is April 30 of the following reporting year, so in this example, the overpayment will “go away” after submitting the declaration already in 2018.
Answers to popular questions
What to do if the tax was paid by payment order with the correct details, but was never received by the tax office?
It happens. You must write an application to the tax office to search for payment. If the payment is not in the card for transactions with the budget, and you have a payment slip in your hands with a bank mark with the correct details, then we write the application in any form. For example, like this:
If errors are made in the payment, you can provide the correct details through your personal account in the section My mail -> Contact the tax authority -> Settlements with the budget -> Application for clarification of payments -> Other payments. In the form that opens, indicate the details of the payment order: number, date and amount.
In the found payment order, you can enter new correct details and immediately generate and send an application for payment clarification.
Still have questions? Need help deciphering your statement? Write to whatsapp and get a consultation.
How to decipher a certificate about the status of settlements for taxes and fees
Reconciliation with the tax office: how to understand the statement - Elba
To check with the tax authorities, you will need two documents, which you can request through Elba:
- a statement of the status of settlements shows only the debt or overpayment as of a specific date. But in order to figure out where they came from, you will need another document - an extract of transactions for settlements with the budget;
- a statement of transactions for settlements with the budget shows the history of payments and accrued tax for the selected period. Based on the statement, you will understand when the debt or overpayment arose and find out the reason for the discrepancies.
Information about the status of settlements
Using the certificate of payment status, you check whether there is any debt or overpayment at all.
The first column shows the name of the tax you are reconciling against. Information on debts and overpayments is contained in columns 4 (for taxes), 6 (for penalties) and 8 (for fines):
- 0 - no one owes anyone, you can breathe easy.
- A plus amount means you have overpaid.
- The amount with a minus - you owe the tax authorities.
The overpayment in the certificate does not always correspond to the real situation. For example, it may arise if you are on the simplified tax system and ordered a certificate within a year before filing your declaration. At this moment, the tax office does not yet know how much you have to pay - it will understand this from the declaration for the year. Before submitting the declaration, quarterly advances under the simplified tax system are listed as an overpayment, and then the tax office charges tax and the overpayment disappears. Therefore, overpayment in the amount of advances under the simplified tax system during the year is not yet a reason to run to the tax office for a refund.
If you see incomprehensible debts or overpayments in the certificate, you will need an extract of transactions with the budget to find out the reason for their occurrence.
Extracting transactions for settlements with the budget
Unlike a certificate, an extract does not show the situation on a specific date, but the history of your relationship with the tax office for the period. For example, from the beginning of the year to today.
To make it easier to understand the statement, we will divide it into 6 blocks:
- The balance as of January 1 shows the situation with tax payments at the beginning of the year. The same rule applies as in the certificate: overpayment is indicated with a plus, and debt - with a minus.
- In addition to tax calculations, the statement contains information on penalties and fines. For convenience, they are grouped by type.
- The list of transactions is divided into “Paid” and “Accrued by calculation”. “Paid” - your payments to the tax office. “Accrued by calculation” is the tax you must pay. Most often, charges appear after submitting the declaration. Using it, the tax office finds out when and how much you must pay, and enters this information into the database.
- Your payments go into the “Credit” column, and the accrued tax goes into the “Debit” column.
- The “Calculation Balance” section summarizes the debt or overpayment. If you have an overpayment of 30,000 rubles, then after calculating the tax of 5,000 rubles, an overpayment of 25,000 rubles remains.
How to decipher tax statements
“Balance of payments” is divided into two columns: “By type of payment” and “By card payments to the budget.” In the first, you see a debt or overpayment for a specific payment - only tax, penalty or fine. In the second - the total total for all payments. For example, the tax overpayment is 30,000 rubles, and the debt for penalties is 1,000 rubles. Therefore, at the beginning of the year, the tax overpayment is 30,000 rubles, and the total overpayment for all payments is 29,000 rubles.
- The section “Calculations for future periods” includes the tax that you must pay later. For example, you submitted a declaration under the simplified tax system in February. The tax office immediately entered into the database the tax that needs to be paid on this declaration. But the deadline for paying tax for the year comes later - March 31 for an LLC and April 30 for an individual entrepreneur. Therefore, the accrued tax falls into a separate section “Calculations for future periods”. As soon as the tax payment deadline arrives, the accrued amount from this section will appear in the general list of transactions.
If you have a debt, first of all, check whether all payments (transactions with the “Paid” type) are contained in the statement. If you find that there are not enough payments, although you paid everything on time, take the tax payments and take them to the tax office to sort it out. If there are no errors, but you still owe the state, you will have to pay additional tax.
Conduct regular reconciliation with the tax office to keep payments with the state under control and to immediately find out if something goes wrong.
The article is current as of 06/21/2017
Extracting transactions for settlements with the budget: decoding
KND 1160080
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The form with KND code 1160080 is a certificate of the status of settlements for taxes, fees, insurance premiums, penalties, fines, interest of organizations and individual entrepreneurs (Appendix No. 1 to the Order of the Federal Tax Service dated December 28, 2016 N ММВ-7-17/). In other words, a certificate about the status of settlements with the budget. It indicates the amount of overpayment (with a plus sign) or debt (with a minus sign) of the taxpayer for specific taxes, contributions, penalties, fines on a specific date of the request. That is, it reflects information on the balance of settlements with the budget.
How to get a certificate with code for KND 1160080
To obtain a certificate about the status of settlements with the budget, you need to make a written request in the recommended form (Appendix No. 8 to the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance dated July 2, 2012 N 99n, - hereinafter referred to as the Administrative Regulations) and:
- submit it to the tax office in person. This can be done by the head of the organization (the individual entrepreneur himself), or his representative by proxy;
- send to the Federal Tax Service by mail in a valuable letter with an inventory of the attachment (clause 128 of the Administrative Regulations of the Federal Tax Service).
Download the form for a written request to receive a certificate on the status of settlements with the budget
In addition, the request can be sent to tax authorities electronically (Appendix No. 9 to the Administrative Regulations of the Federal Tax Service) via telecommunication channels, if you are familiar with the procedure for exchanging electronic documents with the Federal Tax Service Inspectorate. You can also generate a request and send it to the tax office using the service “Personal Account of a Taxpayer – Legal Entity” or “Personal Account of a Taxpayer – Individual Entrepreneur” on the Federal Tax Service website. In response to your “electronic” request, the tax authorities will also send you a certificate in electronic form (clause 147 of the Administrative Regulations of the Federal Tax Service, Letter of the Federal Tax Service dated October 30, 2015 N SD-3-3/).
Controllers must issue (send) a certificate within 5 working days from the date of receipt of the request from the taxpayer (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation). If the information specified in it does not coincide with yours, then it makes sense to undergo a reconciliation of calculations.
By the way, do not forget to indicate in your request the date for which you want to receive information about the calculations. Otherwise, the certificate will be drawn up on the date of registration of the request with the Federal Tax Service (clauses 136, 159 of the Administrative Regulations of the Federal Tax Service).
Form with code KND 1166112: what kind of certificate?
An earlier version of the certificate on the status of settlements with the budget had the code KND 1166112 (Appendix N1 to the Order of the Federal Tax Service dated January 28, 2013 N ММВ-7-12/). But today the form with KND code 1166112 is not valid (clause 2 of the Order of the Federal Tax Service dated 04/21/2014 N ММВ-7-6/).
Even earlier, the tax office issued certificates on the status of settlements with the budget in form 39-1 or in form 39-1f (Appendix No. 4, Appendix No. 6 to Order of the Federal Tax Service of the Russian Federation dated 04.04.2005 N SAE-3-01/). They are also not used today.
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I want to check if the company has debt
To find out about overpayments and arrears of taxes, you need to submit a request to the inspectorate to issue a certificate of the status of settlements. of the Russian Federation of an organization (individual entrepreneur), without taking into account the amounts of funds written off from the current account of the organization (individual entrepreneur), but not credited to the budget system of the Russian Federation, for which there is a court decision that has entered into force recognizing the obligation to pay these funds as fulfilled, as well as amounts for which a deferment (installment plan) has been granted, an investment tax credit, restructuring is being carried out, and amounts suspended for collection as a separate line for the amount of funds written off from the current account of an organization (individual entrepreneur), but not credited to the budget system of the Russian Federation, according to which contains a court decision that has entered into force recognizing the obligation to pay these funds as fulfilled (if the specified funds are available). If the request did not arrive in Elba, then yes, you need to generate the payment yourself on httpsservice.
At the bottom of the certificate there is a transcript for this line, but it is not clear to me ((the balance of settlements (positive, negative -) with the budget system of the Russian Federation of the organization (individual entrepreneur) for all amounts of taxes, fees, penalties, fines, excluding the amounts of funds written off from the current account of an organization (individual entrepreneur), but not credited to the budget system of the Russian Federation, for which there is a court decision that has entered into force recognizing the obligation to pay these funds as fulfilled, as well as amounts for which a deferment (installment plan) has been granted, investment tax loan, restructuring is being carried out, and the amounts suspended for collection, if 3 years have not passed since the payment of the tax, can be offset against the next payment.
Certificate on the status of settlements for taxes, fees, penalties and fines (sample)
What is the procedure for a taxpayer to receive a certificate about the status of settlements for taxes, fees, penalties, fines, if he applied to. The tax office’s answer is that they will close paid contributions in the form of 1 of the amount over 300,000 rubles no earlier than the deadline for their payment! Like this! And if we take into account that this year there have been clarifications and a shift in payment deadlines, then no earlier than June! Don't trust the tax authorities? Another thing that worries me is that for 2016 these payments are also overpaid, although logically they should have been accepted a long time ago. Let's figure out how the new forms differ from those that were in force before, why a merchant needs such a certificate in general, and how to get it.
We are also searched for:
The “Reconciliation with the Federal Tax Service” service allows you to send requests for the provision of information services to the Federal Tax Service. The response to the sent request will be sent to Kontur.Extern.
You can request the following types of services:
- Request for a certificate on the status of settlements for taxes, fees, penalties and fines (Form N39-1);
- Request for a statement of transactions for settlements with the budget;
- Request for a list of tax returns (calculations) and financial statements;
- Request for a reconciliation report for calculations of taxes, fees, penalties and fines;
Note! The completed ION request can be saved as a template. Learn more about working with templates in following instructions.
To send a request for reconciliation with the tax office you must:
1. In the “Federal Tax Service” item, select the “Request reconciliation” section.
2. Select the type of request.
Depending on the type of service chosen, you must fill in the following information:
- Request for a certificate on the status of settlements for taxes, fees, penalties and fines - fill in the line “As of date” using the calendar. The input format is dd.mm.yyyy.
- Request for an extract of transactions for settlements with the budget - using the directory, indicate the condition for generating the extract - group or not group by type of payment, and also indicate the reporting year in yyyy format.
Request for a list of tax returns (calculations) and financial statements - indicate the start and end date of the information request using the calendar.
The input format is dd.mm.yyyy. In the line “condition for selecting reporting”, select from the directory which declarations need to be taken into account - primary, corrective or all.
The period for which the service is requested must be within one calendar year. For example, if a taxpayer wants to receive an extract for the period from 10/20/2010 to 02/02/2011, then it will be necessary to generate two requests: for the period from 10/20/2010 to 12/31/2010. and from 01/01/2011 to 02/02/2011.
- - fill in the line “On date” using the calendar. The input format is dd.mm.yyyy. This type of request is sent only in general for the organization.
- Request for a reconciliation report for calculations of taxes, fees, penalties and fines - indicate the year in yyyy format and, using a calendar, the date in dd.mm.yyyy format.
In the request for an extract of transactions for settlements with the budget and in the request for the act of reconciliation of calculations for taxes, fees, penalties and fines, it is possible to indicate specific BCC and OKTMO/OKATO taxes for which reconciliation is required. KBK and OKTMO/OKATO can be selected from the directory; otherwise, a reconciliation will be made for all tax obligations of the taxpayer.
3.In the form that opens you should:
3.1. Select the type of request and the Federal Tax Service code and check that the information about the organization’s checkpoint is filled out correctly.
The following request types are available for selection:
- Request for a specific checkpoint to a specific Federal Tax Service;
- Request for all checkpoints to a specific Federal Tax Service;
- Inquire about the organization as a whole.
A request for information on an organization as a whole is a single request for the entire organization, including branches, divisions, and facilities registered with different tax inspectorates. When sending such a request, the field “Code of the inspection of the Federal Tax Service of Russia, in which the response is generated” is filled with zeros, and in the detail “Code of the inspection of the Federal Tax Service of Russia, to which the request is submitted,” you should indicate the tax code at the place of registration of the parent organization (MRI code). In such a request, the “taxpayer checkpoint” is not filled out.
3.2. Indicate information about the person who signed the document and the format for presenting the response. 
In the “Response format” line, select one of the formats from the directory - PDF, RTF, XML, XLS.
The response to the ION request for the entire organization (according to the reconciliation report, statement, list, certificate of settlement status) and to the certificate of performance of duties is generated only in XML format.
In the “Sender” line, select Head of the organization or Representative of the organization:
- The head of the organization is a taxpayer (the request will be signed by a certificate of the legal representative of the taxpayer),
- The representative of the organization is the representative of the taxpayer (the request will be signed by an authorized representative of the taxpayer).
If the request is signed taxpayer, then along with him an information message about the representative office must be transmitted to the tax office ( Order of the Federal Tax Service dated June 13, 2013 N ММВ-7-6/196@ ).
4. If the request form is completed, click the “Proceed to Submit” button. A window with the test results will open; if there are no errors or warnings, then click the “Proceed to Send” button again.
Procedure for document flow with tax inspectorates regarding reconciliation requests described in the following instructions.
To view previously sent requests and responses to them, you should go to the “Federal Tax Service” itemand select “All reconciliations”. A list of all submitted requests will open.
In order to view the response from the inspection, just select the desired request in the list and in the window that opens, click on the link with the name of the received document.
Examples of responses to various types of requests
Certificate on the status of settlements for taxes, fees, penalties and fines
Such a certificate allows you to verify that the tax is actually transferred to the budget, and credited to the correct BCC, and also check for the presence of penalties and fines. The information in the certificate is given for specific types of tax (fee, contribution).
Extracting transactions for settlements with the budget
This document is requested if the accountant discovers arrears. The list of transactions recorded by the tax authority will help you find an error if it was made during the transfer of tax.
List of tax and accounting reports provided in the reporting year
This document is generated from the inspection database and contains registration numbers of reports. If the report is on the list, it means it has been accepted, and you don’t have to ask the inspector to send confirmation of acceptance of the report. In addition, the document can be used as a summary of quarterly reporting.
Act of reconciliation of the taxpayer’s calculation of taxes, fees, penalties and fines
A reconciliation report can be useful for submitting internal reporting to the parent organization for a quarter, half a year or year. It allows you to see the balance at the beginning of the reconciled period, the total amount of tax accruals and payments for the reconciled period and the balance at the end of the reconciled period.
Certificate of fulfillment by the taxpayer of the obligation to pay taxes, fees, penalties, fines
The certificate contains information for the entire organization about the presence or absence of debts on taxes, fees, penalties, and fines. That is, the certificate contains information only about the fact of fulfillment or non-fulfillment of the obligation to pay, indicating the inspection codes where the debt exists.