How to reconcile settlements with the tax office

To reconcile with the tax office, you will need two documents:

• A statement of the status of settlements shows only the debt or overpayment of taxes and contributions on a specific date. But to figure out where they came from, you will need another document - an extract of transactions for settlements with the budget.
• The statement of transactions for settlements with the budget shows the history of payments and accrued taxes and contributions 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.

You can order them through Elba - no need to go to the tax office.

Submit reports in three clicks

Elba will calculate taxes and prepare business reports based on the simplified tax system, UTII and patent. It will also help you create invoices, acts and invoices.

Try 30 days free Gift for new entrepreneurs The promotion is valid for individual entrepreneurs under 3 months

We will reconcile calculations of taxes and contributions

It is sent by mail. It indicates the date of reconciliation of calculations and lists the documents that are necessary for reconciliation of calculations. We believe that the notification form should also be used in other cases when reconciliation is carried out at the initiative of the tax authority.

After all, such an event is a two-way process, and it is impossible without the participation of the taxpayer. Regardless of who initiated the reconciliation, its results are documented in an act signed by both parties. The paper form of the act was approved by order of the Federal Tax Service of Russia dated August 20, 2007 No. Submit the act to the inspection in accordance with subclause.

Reconciliation with the tax office

Electronic reconciliation acts are similar to their paper formats, however, document flow via the Internet makes the interaction between tax payers and the Federal Tax Service more efficient and comfortable.

11 clause 1 art. 32 of the Tax Code of the Russian Federation can: personally into the hands of the payer (or his representative); by mail; through the taxpayer’s personal account; via telecommunication channels.

You can monitor the receipt of taxes paid to the budget, check for arrears or overpayments, find out about the accrual of penalties, fines and much more without leaving your workplace. Using VLSI you can easily send a request to the tax office and receive the required extract within 24 hours.

As part of the Taxpayer Information Services (ITS) program, you can request the following types of documents via the Internet: Report of reconciliation of calculations for taxes, fees, penalties and fines (KND 1160070)

contains the balance, the total amount of accruals and payments for selected taxes at the beginning and end of the reconciled period.

Statement of reconciliation with the tax office for taxes and insurance contributions: sample 2021

ContentsHas a new form of reconciliation report with the tax office been approved for 2021? Will the new form of the act be used when reconciling insurance premiums, which have come under the control of the Federal Tax Service since 2021?

In this article we will talk about the main aspects of completing a reconciliation of taxes and insurance premiums and provide a sample of the new form of the act.

You can also download the current reconciliation form. At the Federal Tax Service, organizations and individual entrepreneurs can undergo reconciliation for all types of taxes and fees controlled by tax authorities. Also, starting from 2021, all types of insurance premiums (except for contributions for injuries) are also administered by the Federal Tax Service. Therefore, starting from 2021, you can apply to the Federal Tax Service for reconciliation of insurance premiums for periods starting from January 1, 2021.

If organizations and individual entrepreneurs need to reconcile payments for contributions that were transferred before 2021, then they should contact the Pension Fund. If you want to receive a reconciliation report for tax payments (penalties, fines), you can submit to your Federal Tax Service (subclause

11 clause 1 art. 32 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service Regulations):

• or a statement on paper in any form with a request for reconciliation;
• or a request using the service “Personal Account of a Taxpayer – Legal Entity” (PA) posted on the Federal Tax Service website;
• or request electronically via TKS. Upon request for TCS, the Federal Tax Service Inspectorate will provide a report in electronic form (Letter of the Federal Tax Service dated October 30, 2015 No. SD-3-3/4090).

In 2021, mandatory reconciliation with the Federal Tax Service on taxes and insurance premiums is carried out in the following situations:

• when an organization or individual entrepreneur transfers from one Federal Tax Service Inspectorate to another;
• during liquidation (reorganization);
• at the initiative of an organization or individual entrepreneur;
• quarterly by commercial organizations - the largest taxpayers.

If the reconciliation is initiated by the tax authority, then for you participation in it is a right, not an obligation (clause 5.1, clause 1, article 21 of the Tax Code of the Russian Federation). We recommend that you accept the tax authority's offer to conduct a reconciliation.

After all, reconciliation allows you to timely identify and dispose of overpayments, as well as detect errors and data discrepancies that otherwise may go unnoticed. Moreover, it is advisable to carry out reconciliation annually - at the end of the next year. The tax inspectorate documents the results of the reconciliation with a special reconciliation act. For example, in 2021, the form of the act approved by the order of the Federal Tax Service of Russia dated August 20, 2007 was in force.

No. MM-3-25/494. This form consisted of a title page and two sections. The first section was intended for a brief reconciliation, and the second section for specific information. However, by Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-17/685, a new form of the act of joint reconciliation of calculations for taxes, fees, insurance premiums, penalties, fines, interest. The new form of the act is applied from January 27, 2021.

We recommend reading: Order to revise instructions after

After this date, tax authorities no longer have the right to issue a reconciliation report using the old form. The new form of the 2021 reconciliation report has the following composition:

• title page;
• section 1 (general data);
• section 2 (more detailed information based on the results of verification with the transcript).

This form continues to apply in 2021. No changes were made to it in 2021. It was necessary to approve a new form of the reconciliation report due to the fact that from January 1, 2021

Tax authorities have been given powers to administer insurance premiums.

Therefore, in the reconciliation report form, a mention was made of insurance premiums, penalties and fines for them. Using the previous form of the act, it would simply be impossible to formalize the results of the reconciliation of contributions. Next, we present the officially approved form of the reconciliation act, using which in 2021 tax inspectorates are required to formalize the results of the reconciliation.

Of course, it is not possible to provide a single and unified sample of a completed reconciliation report, since the data on taxes and contributions will be different in each specific case.

If you find an error, please select a piece of text and press Ctrl+Enter.

How does a desk audit of the 6-NDFL report take place?

A desk audit of 6-NDFL affects the control relationships between the data of the calculation itself and other reports submitted to the Federal Tax Service.
In our article we will talk about the principles of a desk audit of 6-NDFL, as well as what the personal income tax agent faces if the inspector finds violations. Note that the equality of lines 040 and 070 should not be observed, since personal income tax can be accrued in one period and withheld in another. For example, if employees' salaries are paid the next month after the month in which they were accrued. In such a situation, personal income tax on wages for the last month of the quarter is calculated in one quarter, and is withheld and transferred to the budget in the next.

How to read a reconciliation report correctly: tips and rules

The document is drawn up in 2 copies and signed by an authorized person indicating the full name and position (chief accountant or director). The act is also stamped with a seal when it is used in the organization.

When receiving a reconciliation report from a counterparty, there are 3 possible response options:

• Confirm the balance if the calculations match.
• Ignore the reconciliation (if there is no clause on the frequency of reconciliation in the contract and if there are more urgent matters, the act may not be considered at all).
• .

If everything is simple with the 1st and 3rd points, then the 2nd requires attention to the rules of its design. The act of disagreement is drawn up in a separate document with a mandatory reference to the date and number of the reconciliation act on the basis of which it is drawn up. Before the tabular part, the date of receipt of the disputed reconciliation act and the names of the parties, as well as the details of the contract under which the goods are supplied or services are provided, are indicated.

Question

How to properly reflect personal income tax accounting in order to get along with the Federal Tax Service? According to the Turnover balance sheet account 68.01, posting D70 K68.01 is formed monthly on the last day of the month, a document reflecting wages in regulated accounting. The amount is reflected as calculated personal income tax. For example, 10,000 rubles. 03/31/2017 Payment is reflected on the basis of a payment order and a posting is made D68.01 K70 for example 2,000 rubles. 03/20/2017 (payment of personal income tax on vacation pay) Payment of personal income tax on salary 04/10/2017 - 8,000 rubles. In 6-NDFL in the report for the 1st quarter. 2021 section 2 reflected block: 03/20/17 03/20/17 03/31/17 in 6-NDFL in the report for the half year 17 section 2 reflected block 03/31/17 04/10/17 04/11/17. The Federal Tax Service reflects the tax accrued on the basis of the submitted 6-NDFL report. That is, when I request a reconciliation report from the Federal Tax Service as of March 31, 2017, I see that a tax of 2,000 rubles has been charged. And according to SALT account 68.01, as of March 31, 2017, I have accrued personal income tax of 10,000 rubles. Or if the reconciliation report with the Federal Tax Service as of 05/02/2017, I have a tax accrued for March (03/31/2017) for March (03/31/2017) - 10,000 rubles and a tax for April is accrued 10,000 rubles (04/30/2017) and the personal income tax reconciliation report for April will not yet be reflected because as of May 2, 2017, the 6-NDFL report has not been submitted. And as a result, the debt (final balance as of the date) also does not agree between the SALT and the act. How to sign a reconciliation report with the Federal Tax Service, with discrepancies.

Everything you need to know about reconciliation with the tax office

Leave the first copy of the act with you, the second - with the Federal Tax Service (clause 3.1.3 of the Federal Tax Service Regulations).

• If discrepancies are found with the Federal Tax Service data, then:
• sign the act on the last page of section. 1 marked “Agreed with disagreements”;
• in column 4 section. 1 act, next to the amounts indicated by the Federal Tax Service, with which you do not agree, indicate the amounts according to your data;
• submit a signed copy of the act to the Federal Tax Service.

Having received the statement of disagreements, the Federal Tax Service will check its data using internal information resources and invite you to submit documents confirming your accounting data (for example, payment orders for tax payments).

1. If the tax authorities made a mistake, they must correct it (clauses 3.1.5, 3.1.6 of the Federal Tax Service Regulations). The company's primary documents and information systems data are verified by the inspectorate.

A sample explanation of why income in RSV-1 and 6-NDFL differs

From January 1, 2021, the procedure for transferring insurance premiums will change. They will need to be transferred to the Federal Tax Service, and not to the insurance funds. Tax inspectors will conduct reconciliations of RSV-1 and 6-NDFL. If the data on contributions and personal income tax differs, then employers will have to explain these discrepancies. There are several examples of explanations of the reasons for the discrepancy in income amounts in RSV-1 and 6-NDFL.

The Pension Fund of Russia will have to transfer the database on insurance premiums to the Federal Tax Service by January 2021 so that tax officials can collect and verify data on 6-NDFL, 2-NDFL and RSV-1. In the event that the amounts do not add up, tax inspectors will conduct an audit of taxpayers for the period from 2014 to 2021. This is why it is necessary to submit an explanation about the difference between income from contributions and personal income tax.

In fact, the purpose of this notice is not to torment the chief accountants, but to reconcile personal income tax and individual income tax for the amount of the actual overpayment of personal income tax, which in the form of the correct amount should remain in the personal account card (hereinafter referred to as the CLC) of each taxpayer. If you did not overpay for this tax, then, accordingly, the amount of overpayment in the CLS resulting from the balance for the 4th quarter of 2021 will be reset to zero.

Moreover, as the State Tax Committee specialists explain, they will focus primarily on the indicators presented by the taxpayer (according to the enterprise reconciliation report or updated personal income tax reporting).

As explained in the notice to the taxpayer, it is necessary:

2) check the remaining amounts (balance) of wages, personal income tax and individual income tax as of January 1, 2021 in your accounting with these indicators specified in the Personal Income Tax Calculation, and then check all this data with the indicators of payment/overpayment in the CLS;

3) if a difference is identified between the accounting data and the indicators reflected in the personal income tax calculation for the 4th quarter of 2021, it is necessary to submit updated personal income tax reporting to the State Tax Inspectorate;

From the text of the notification we highlight the following:

“If there are no claims on the part of the taxpayer for the amounts specified in the notification, it is recommended to provide a written notification about this to the state tax inspectorate at the place of tax registration. Failure to provide written notice will be deemed acceptance of the terms stated in the notice. Those. the amount of overpayment resulting from the reflection of the balance for the 4th quarter of 2021 will be reset to zero and written off as the amount of accrued and paid personal income tax.

How to reconcile settlements with the tax office

In this case, it is extremely important to indicate that the document was signed with disagreements, leaving the appropriate signature. After all discrepancies are identified and the act is signed by the company’s management, copies of this document, certified by the director’s signature and the company’s seal, are sent to the Federal Tax Service through a personal visit or by sending a letter. The document signed without discrepancies is added by the inspector to the company’s file, at this step the procedure will be considered completed.

Upon receipt of a document signed with discrepancies, the tax officer verifies the received data and eliminates the identified inconsistencies. Important! The tax office is given no more than five days to correct errors, after which the inspector will have to generate and send to the enterprise an updated report with the second section attached.

After making the appropriate adjustments to the database, the inspector must generate a new reconciliation report for the current date, and within the next three days, transfer two copies of the document to the taxpayer.

The inspector hesitates not to retreat or give up

If you see that all the deadlines for the reconciliation have passed, and there is no response or greeting from your inspector, call him and clarify the reasons why you have not yet been given a reconciliation report. By the way, we advise you not to “attack” the inspector immediately with claims, even if justified. After all, sometimes he is happy to do his job, but he simply cannot for technical reasons, for example, due to the fact that the tax authorities’ computer program does not work (it happens that as a result of this, the inspectors’ work is suspended for several days).

Or perhaps the inspector has already sent the report by mail. Then find out in the office of the Federal Tax Service the postal identifier number of this letter. With its help, you can track the movement of the reconciliation report from the Federal Tax Service to your address. In this case, most likely, you will have to go to the office to find out the number of this identifier; they may not give you such information over the phone.

If the inspector does not give you any intelligible answer, write a complaint addressed to the head of the inspection, detailing the essence of your complaints. We recommend that you attach a copy of the application for reconciliation to this complaint.

If this does not have any effect, then contact the Federal Tax Service in your region. Although, as practice shows, tax officials try to solve all problems without washing dirty linen in public.

***

To summarize what has been said, we would like to give some advice:

undergo reconciliation at least once a year. By the way, if you checked with your inspection in connection with the transition to another, it is advisable to check with your new Federal Tax Service several months after the transition, since when transferring data between inspections, the balance sometimes “floats” (outgoing balances do not coincide with incoming);

“If you are moving to another tax office, do not wait until the thunder strikes,” that is, when you receive a deregistration certificate. Start checking with the old Federal Tax Service as soon as you decide to switch. Indeed, at present, tax inspectorates have greatly reduced the time frame for transferring taxpayers’ cases from one Federal Tax Service Inspectorate to another. And if you wait for an invitation from inspectors, you may simply not have time to complete the reconciliation. And if your new inspection reveals a lack of some data, then a signed reconciliation report is the most powerful argument in your favor.”

ROGACHEVA Galina NikolaevnaFinancial Director of PharmAssist CJSC

• Attach a register of your accruals and payments for the reconciled period to the letter about the reconciliation. The inspector will “open” your data and the data of the Federal Tax Service and will be able to identify errors even before handing you Section I of the reconciliation report. And the sooner errors are eliminated, the sooner you will receive a “beautiful” reconciliation report;
• take the initiative into your own hands. Having handed in the letter, do not sit and wait for the inspector to call, fiddle with it yourself;
• If the inspector does not make contact and at the same time violates the timing of the reconciliation, do not be afraid to complain.

Reconciliation of personal income tax calculations

1 The procedure for filling out a certificate form on the status of settlements for taxes, fees, penalties, fines, interest, approved by order of the Federal Tax Service of Russia dated 06/05/2015 No. Column 4 of the certificate shows the status of tax settlements (positive or negative balance of settlements). A negative balance is formed if the amount of accruals, taking into account the opening balance, exceeds the amount of tax paid.

If the amount of accruals, taking into account the opening balance, is less than the amount of receipts, a positive balance appears. In relation to personal income tax, the amount of the negative balance is determined only in the event of non-payment of funds accrued by decision of the tax authority based on the results of tax audits (clause

1, Section IX of the Uniform Requirements for an Information Resource). Consequently, in the absence of additional assessments based on the results of audits, tax authorities can indicate in the certificate only data on the amounts of tax paid and received by the budget (positive balance of calculations).

Formation of a request

Now directly about how to make a reconciliation with the tax office via the Internet. To perform this operation, the user must make a request for the provision of information on the toolbar, first select the section “Other documents for tax authorities”, then - “Request for information service”.

In the window that opens, click the “Create” icon:

After completing this action, a list of possible information services will appear. Of these, you need to select “Providing a tax reconciliation report” (No. 4).

Here is a brief summary of other options for information services:

When you select a request, the field shown in the figure below will appear. It must indicate the date the application was generated and the requested period.

In our case, reconciliation with the Federal Tax Service is carried out as of January 26:

The user can specify the type of file in which he wishes to receive a response from the tax office. The default format is RTF - a text document that opens in Word or PDF.

When you need machine-readable information, install XML. If you plan to work with reconciliation data in Excel, you should select the XLS format. Having selected the appropriate option, click “OK”.

To save the request file, click the “upload” tab on the toolbar.

A window with service information will open, in which the details of the interested parties are specified. The user can check it and specify the path to save the document with the request.

After confirming the actions taken, the “Register of uploaded documents” field will appear. If it contains a previously created request, then it is ready to be sent to the tax office.

Attention - new form of tax reconciliation report

Acts of reconciliation with tax authorities are issued starting from 2021 according to the form approved.

By Order of the Federal Tax Service dated December 16, 2016 No. The article will discuss the purposes of changes to the previous form, the essence of the adjustments and the methods for obtaining such documents. Each taxpayer has the right to realize his desire and check with the Federal Tax Service on payments made to the budget. Since 2021, the functions of the administrator of insurance premiums have been transferred to the Federal Tax Service.

For this reason, the reconciliation report with the tax office was also changed. The form has been supplemented to make it suitable for reconciliations and contributions.

We recommend reading: Is a temporary position reflected in the work book?

The document can now include information not only on tax payments and corresponding penalties and fines, but also similar information on contributions made to insurance funds. A sample tax reconciliation report is available on our website. And not so long ago, a reconciliation act and other documents for credit/refund of contributions.

As before, a reconciliation report with the tax office is provided upon request sent to the Federal Tax Service.

Despite the fact that the document can be drawn up in any form, when compiling it you should adhere to certain rules of format and sequence of presentation. In order for taxpayers to be able to navigate the rules for its preparation, a sample for a written application for a tax reconciliation report is presented on our website.

request for written appeal Modern software systems allow you to communicate with tax authorities via the Internet. Including, you can reconcile calculations and receive an electronic reconciliation report on taxes and fees.

However, for this, the organization must have a strengthened qualified electronic signature, which is used to endorse the request sent via TKS to the tax office where the organization is registered.

The sample application for reconciliation of calculations with the tax office for such a case is slightly different from the one that is drawn up in writing. We also included it on our website. Download the recommended request form for TKS We recommend saving the sample application for reconciliation of calculations with the tax office, which satisfied both the inspectorate and the company, as a template in order to speed up the processing later.

Service specialists are given 5 working days to process the document and prepare a response to the taxpayer.

If the request contains a date, which should serve as a starting point for reconciliation, then the tax authorities will focus on it. If such a date is not indicated, the calculations will be reconciled on the date on which the application was submitted.

Why is this necessary?

According to Russian legislation, all taxpayers are required to pay fiscal fees to the state budget on time and in full.
Otherwise, the company or individual entrepreneur will be punished with rubles: fines and penalties. And especially large tax crimes face criminal liability. To avoid problems, tax authorities strongly recommend systematically monitoring the current state of mutual settlements with the budget. Officials remind that even a minor error in a payment order can lead to disastrous consequences.

For example, the budget classification code in the payment slip is incorrectly indicated, and the funds will not reach their intended destination. Consequently, the tax will not be considered paid, and inspectors will apply penalties. Let us remind you that the punishment for late payment of obligations is not only fines. Representatives of the Federal Tax Service have the right:

• independently write off money from the taxpayer’s current account;
• freeze the company's current accounts;
• suspend the activities of an organization or entrepreneur;
• initiate legal proceedings.

Systematic control of mutual settlements will help avoid such consequences. Carrying out a check is quite simple: just submit an application for reconciliation with the tax office at the nearest territorial branch of the Federal Tax Service. However, there are other ways, we will discuss them further.