Reconciliation with the tax allows you to always keep your finger on the pulse of settlements with the budget, and since 2017 - with extrabudgetary funds. This is a mechanism that helps determine if the taxpayer does not have obligatory payment debts. After all, even the most conscientious accountant, manager or business owner sometimes encounters such a nuisance when the payment does not reach the goal. There may be several reasons for this, but one result - debt.
Why check with IFTS?
Pay taxes and fees on time and in full, then the controllers will not have any questions. But often the taxpayer does not intend to evade his duties, and the debt is formed due to a small error. Obsolete KBK, inaccuracy in bank details - and now the company is listed in debtors. The saddest thing that is known about this often becomes when financial sanctions are added to the amount of debt. If periodically reconcile with the tax, these troubles can be avoided.
By the way, fines and penalties are not the only consequences of non-payment of taxes (contributions) on time. The inspectorate may transfer to the bank an order to unconditionally write off the amount of debt from the settlement accounts of the company. If there is insufficient cash, a decision may be made to block accounts. And this in most cases means that it will not work. In addition, debt collection can be applied to other property of the organization, and in some cases, its owners and managers. Do not forget that non-payment of taxes provides for criminal liability. We are talking about the large size and deliberate actions of company management.
When reconciliation is carried out
Reconciliation with the tax can be initiated by the organization or the entrepreneur at any time. It is advisable to check closer to the end of the year, when all mandatory payments have been made. It is time to take stock, prepare for reporting, and it would be nice to know for sure that all taxes and fees have reached the budget and funds.
In addition to the desire of the taxpayer, reconciliation is always necessary when the company closes, reorganizes or changes the tax authority. In addition, reconciliation may be proposed by inspection. The taxpayer has the right to refuse it, however, it is advisable to check it all the same. After all, if the inspection offers this, it means that she has questions.
How is the process going?
Reconciliation with the tax office is very simple and consists of several stages:
- The taxpayer submits a statement of his desire to compare the data on the calculations of tax payments and contributions.
- The inspection processes it and within 5 days sends a reconciliation report. It contains information that the tax authority has.
- Having received the document, the taxpayer compares the information from the IFTS with his documents and signs the act - with or without discrepancies.
- Errors are corrected, taxes are paid extra, discrepancies in the act are eliminated. Ideally, as a result, no one owes anything to anyone, and everyone has up-to-date information on the company's payments for mandatory payments.
Now we will analyze all these steps in more detail.
We file an application with the territorial authority
The traditional way to communicate with the tax service is the exchange of paper documents. After all, far from all companies and entrepreneurs have connected electronic document management.
For applications for reconciliation of calculations with the tax is not approved a special form, so you can write in your own words. The main thing is to identify yourself as a taxpayer - indicate the name of the company or the name of the entrepreneur, all the main codes, address, phone number for communication.
You can verify for any specific payment, one or more taxes, or all obligations. But only within the framework of the tax authority to which the applicant applies. Therefore, in the application for reconciliation with the tax, it is advisable to indicate the list of payments. Also indicate the IFNS with which you want to consult.
An important point is to indicate the way in which the applicant prefers to receive a tax reconciliation certificate. When applying for paper, there are two options: pick up the document in person or receive it by mail. In the latter case, the application must specify the mailing address. If it is not there, the inspection will send the act to the place of registration of the organization, and it does not always coincide with its location.
A paper application can be brought to the inspection in person, transmitted through an authorized representative, or sent by mail. The answer will be transmitted to the applicant in the manner that he indicated.
You can see a sample application for reconciliation with the tax office below.
Contact by TCS or through your personal account
Organizations and entrepreneurs who have already connected electronic interactions with the Federal Tax Service send a request for reconciliation with the tax via telecommunication channels. The plus is that in order to receive a reconciliation report, you will not need to go to the Inspectorate of the Federal Tax Service or wait until it reaches the post office. But there is one feature: if inconsistencies are identified, it will be impossible to return the act to the inspection. Will have to make a new appeal.
There is another opportunity to apply for a reconciliation report without going to the Federal Tax Service Inspectorate - to use the taxpayer’s personal account. This is convenient if the company or entrepreneur has previously gained access to it. The act will be transmitted to the applicant in paper form in person or sent by mail. The method of obtaining the document is indicated in the application.
Formation of the application in the personal account of the taxpayer occurs automatically. It is only necessary to choose what and for which periods should be verified. A tax reconciliation application, the sample of which is given below, is generated in the personal account of an individual entrepreneur on the website of the Federal Tax Service.
Data mapping
So, the tax inspectorate within 5 days (excluding the time for mail delivery) sends the applicant a reconciliation certificate. If the application was submitted on paper, then the act will come in two copies. It will reflect data on settlements with the taxpayer by the Federal Tax Service. This is a picture of a company paying taxes “through the eyes” of tax service information systems.
Now the move is up to the taxpayer. He must raise his primary documents and compare information on the payment of taxes with what is indicated in the act.
Act structure
The document consists of a title page and two sections. The title reflects basic information about the taxpayer and the IFTS. The sections contain information on the calculations in relation to the requested taxes (contributions) for each type of payment and the budget classification code. This means that each tax, collection, contribution will be devoted to independent sections 1 and 2.
For example, if the applicant requested a reconciliation of VAT, personal income tax and income tax, he will receive at least 3 sets of sections as part of the reconciliation report. If fines were imposed on these taxes or interest was charged, then their own sections will be formed on them.
A sample tax reconciliation report, namely an abridged version of section 1, is presented below.
Reconciliation: perfect
Having received the act, the taxpayer must fill it out for his part - enter the data on the basis of primary documents. Ideally, they should coincide with what the IFTS indicated in the act, but this does not always happen. Often discrepancies are revealed, but more on that later.
If there is no disagreement, then the reconciliation can be considered successful. It remains only to sign the act on the last page of section 1 and put the note “Agreed without disagreement”.
Now the document needs to be returned to the tax office. Sometimes taxpayers do not return the act. They believe that this is not necessary, because there are no disagreements. Nevertheless, we strongly recommend that you always return the reconciliation report in order to avoid possible questions from the Federal Tax Service. If you have already initiated the process, bring it to its logical conclusion.
So, at the end of the reconciliation of taxes to the tax office, you need to return both copies of the act. Within three days, the specialists will sign them, and one copy will be handed over to the taxpayer or sent by mail.
Act of reconciliation with disagreement
What to do if the data of internal accounting do not coincide with what is indicated in the act? All discrepancies should be written out in the corresponding lines of column 4 of section 1. Then the act must be signed, noting that it is agreed with the differences, and sent to the IFTS. This is how section 1 of the act with discrepancies looks like (see the figure below).
When sending an act with discrepancies, the taxpayer must understand that he will have to confirm his numbers with documents. Payment orders, receipts should be prepared, if necessary, receive confirmation of transfers at the bank.
Upon receipt of the act, the inspection specialist must verify the data in the information systems - there may be a mistake in them. Primary documents will be requested from the taxpayer to match the information.
Error on the side of the Federal Tax Service
If it is recognized that the discrepancies arose due to incorrect data received by the inspection, IFTS specialists will deal with this. On the same day, a memo will be drawn up - it is sent to the inspection department that is responsible for the identified error. Specialists have no more than 5 working days for correction.
When the error is corrected, a new reconciliation report is drawn up. The taxpayer must make sure that everything is in order. When signing the act in section 2, you must indicate that the differences are resolved. If the new reconciliation report again contains discrepancies, it should also be signed with the note “Agreed with disagreements”. At the very end of section 2, after the tabular section, there is room for explanation. There, the taxpayer can indicate why there are discrepancies, and express his proposals on resolving the situation.
Error on the side of the taxpayer
It may turn out that the cause of the discrepancy was the wrong actions of the tax payer. For example, he could incorrectly calculate the amount of the payment, sent it to the wrong KBK and so on. In each case, it will be necessary to correct the situation in different ways: to pay a tax or contribution, to submit a corrective declaration or calculation, to clarify the details of the payment. What needs to be done to eliminate discrepancies, the inspector will explain.
Conducting reconciliation with the tax is a simple and very useful process. First of all, for the taxpayer himself. It gives an idea of the current status of settlements with the budget and extrabudgetary funds. As a result, errors are identified that could lead to penalties and other unpleasant consequences of tax debt.