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:

1. 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.
2. In addition to tax calculations, the statement contains information on penalties and fines. For convenience, they are grouped by type.
3. 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.
4. Your payments go into the “Credit” column, and the accrued tax goes into the “Debit” column.
5. 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.

6. 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 and how to get it.

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KND code 1160080 (certificate form)

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 of December 28, 2016 No. ММВ-7-17/722@). 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).

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-3-3/4090@).

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 KND code 1166112 (

The status of settlements contains data from the tax authority on the amount of overpayment (debt) of your organization for taxes, insurance premiums, penalties and fines on a specific date.

Help can be provided in one of the following ways:

• on paper with the signature of the head (deputy) and the official seal of the Federal Tax Service clause 6. Such a certificate contains information about the status of payments for taxes and contributions, the payment of which is controlled by the Federal Tax Service to which you submitted a request for a certificate;
• electronic. The issuance of such certificates is possible if your organization exchanges electronic documents on TKS with the Federal Tax Service Clause 147 of the Federal Tax Service Regulations, Letter of the Federal Tax Service dated October 30, 2015 N SD-3-3/4090@. “Electronic” certificates can be issued both for settlements with the Federal Tax Service Inspectorate, to which the request is sent, and for settlements with any Federal Tax Service Inspectorate where your organization is registered clause 3 Procedure for filling out certificate forms. You can also obtain an electronic certificate through the taxpayer’s personal account - lkul.nalog.ru/.

If you need a paper certificate, submit a written request to your Federal Tax Service using the form recommended by the Federal Tax Service clause 128 of the Federal Tax Service Regulations in one of two ways:

• personally through the inspection office. This can be done by the head of the organization or its representative;
• by mail in a valuable letter with a list of the contents.

Your written request must indicate clause 27, , , Federal Tax Service Regulations:

• full name, tax identification number and address of your organization. If this information is not available, the Federal Tax Service will not accept the request;
• the date on which information on settlements with the budget is requested. If you do not indicate it or indicate it later than the date of submission of the request, then the certificate will be issued as of the date of registration of the request with the Federal Tax Service;
• method of obtaining a certificate (in person by a representative of the organization or by mail);
• FULL NAME. representative of the organization who signed the request. If the request is signed by a representative of the organization under a power of attorney, then this power of attorney must be attached to it.

The Federal Tax Service must issue a certificate within five working days from the date of receipt of the request pp. 10 p. 1 art. 32 Tax Code of the Russian Federation. This date depends on how you submitted your request.

If you need help electronically, send a request to your Federal Tax Service in electronic form via TKS.

In your TKS request you also need to indicate the full name, TIN, address of your organization and the date on which you are requesting information on settlements clause 150 of the Federal Tax Service Regulations.

If your separate divisions (SUs) are also registered with this Federal Tax Service Inspectorate, then a certificate can be obtained for all settlements with the Federal Tax Service Inspectorate, including taxes and contributions to the Separate Divisions. To do this, when submitting a request via TCS, do not indicate the checkpoint in it clause 3 Procedure for filling out certificate forms.

If your organization is registered with two or more Federal Tax Service Inspectors (including at the location of the OP, real estate) and you need certificates of settlements with all Federal Tax Service Inspectors, then in the electronic request clause 3 Procedure for filling out certificate forms:

• in the line "Inspectorate of Federal Tax Service" enter the value "0000";
• do not indicate checkpoint.

An electronic certificate must be sent to you within five working days from the date the Federal Tax Service Inspectorate received the request via TKS. This day is indicated in the receipt of the request, which the Federal Tax Service must send to you no later than the next business day after receiving the request pp. 10 p. 1 art. 32 Tax Code of the Russian Federation, clause 150, Federal Tax Service Regulations.

If the information from the certificate does not correspond to your data, it is worth checking the calculations with the Federal Tax Service.

Example. Request for a certificate on the status of settlements with the budget

Certificate of absence of debtmay be needed by both companies and ordinary citizens who are not engaged in entrepreneurial activities. Why is it needed, how to get it and use it correctly?

Why do you need a certificate of no debt and how to get it

Why do you need a certificate of no debt? The reasons may be different: a company is collecting a package of documents for a tender or an individual has decided to purchase real estate with a mortgage. And the debt can be different - for taxes and fees, for contributions to extra-budgetary bodies, etc.

Let's look at an example of how a company should act if it needed a certificate from the tax office about the absence of debt.

LLC "Fresh Wind" decided to participate in the competition to select a developer company as part of the municipal order. One of the mandatory requirements for competitors is the absence of debts on taxes and fees. The manager of this company, whose responsibility is to collect tender documents, made the following request to the tax authority:

IMPORTANT! The request form for obtaining a certificate of absence of debt is not regulated, but you can use the form proposed by the tax authorities (Appendix 8 to the administrative regulations approved by Order of the Ministry of Finance dated July 2, 2012 No. 99n).

You can request not only a certificate of the status of settlements, as Fresh Wind LLC did, but also a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest. These are different certificates, so in the request you must indicate without errors what form the certificate of no debt is needed. We will consider the types of certificates below.

Types of tax authority certificates confirming the absence of debt

LLC "Fresh Wind" received the required certificate (KND 1160080). It reflects the status of settlements for each tax (fee), penalties, fines and interest paid.

For information on which certificates on the status of tax calculations have been issued since July 2015, see the material “The budget settlement certificate has been updated” .

If the request had asked for a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (KND 1120101), the answer would have been different. Instead of specific numbers, tax officials would use one phrase to reflect the presence or absence of tax debt.

Requesting a certificate of absence of debt from the tax authorities , It should be remembered that if there is the most insignificant tax debt (even a few kopecks), the wording may be as follows: “Fresh Wind LLC has an unfulfilled obligation to pay taxes.” And such a certificate will not allow the taxpayer to participate in a tender or perform any other actions that require the mandatory absence of debts to the budget.

Thus, one certificate of absence of debt (KND 1160080) will allow you to estimate the size of tax debts, promptly deal with incorrect charges or pay off existing arrears. For another certificate of absence of debt (KND 1120101), it is wise to contact the tax authorities after paying debts: such a certificate will contain wording favorable to the company and will be useful, for example, for participation in the same tender.

Results

A certificate of no debt is issued by tax authorities only upon written request. The request form is not regulated, but it is better to use the form proposed by the tax authorities - it takes into account all the necessary details. The certificate of absence of debt has 2 types: with a general wording about the presence (or absence) of debts and with details of the amounts for unpaid payments. Depending on the purpose for which the certificate is required, you need to specify which form (KND 1120101 or KND 1160080) is required to be generated by the tax office.

Statement of tax arrears or Certificate of status of settlements for taxes, fees, penalties and fines

You will have to fill out a similar application if you want to find out whether your company and you yourself as an individual entrepreneur have a debt to the budget. Such a statement can be completed manually or printed on company letterhead. Also, usually in every tax office there are stands where samples of such documents are posted. Perhaps your home inspectorate will definitely ask you to fill in some details - for example, the place of presentation.

There is also a recommended form for reporting tax debt, sample And form which you can download on our website. The recommended form of the certificate is established by Order 99n dated July 2, 2012, which approved the unified Administrative Regulations. The application form can be found in Appendix to Regulation No. 8.

Whether or not to use this form is up to you, as it is only a “recommended” form. However, practice shows that such documents already contain all the fields for the information necessary for the inspector to fulfill your request in a short time. Therefore, by writing an application on a prepared form, you will increase your chances of receiving important information quickly and on time.

So, first of all, you need to fill out the fields reserved for the name of your tax authority, where you are registered, and the full name of its head. In the upper right corner, in addition, we write our name - the full name of the organization, or the full name of an individual entrepreneur, address - legal or registered, and INN/KPP, or simply INN if the application is on behalf of an individual entrepreneur.

Next, in the appropriate fields, check the box indicating what exactly you want to receive: a certificate about the status of settlements for taxes, fees, penalties and fines, or about the fulfillment of the obligation to pay taxes, fees and other things. In the first case, you will receive a statement with specific figures for all types of mandatory fees, and in the second - simply a statement of the fact that you have or do not have tax debts. Below we indicate the date as of which you need a snapshot of your obligations to the budget.

Below we write in detail our details (company or entrepreneur) and indicate the method of receipt - in person or by mail to the specified address. This is important because if you do not indicate the method, the certificate will most likely be sent by mail, and it will take a long time for you to receive it. The document is issued much faster.

At the end of the certificate, put your signature and seal - the organization, or individual entrepreneur, if you have one. At the bottom of the document there are positions for a receipt for receipt of the completed certificate. Perhaps when you pick up the document, you will fill them out. But under no circumstances do this when submitting an application to the inspectorate!

Attached filesAll forms

• Application for tax debt sample.doc
• Statement of tax debt form.doc