Pfr unloaded the wrong leftovers what to do. FNS explained where to go to clarify the incorrectly transferred balance of contributions. Correction of information transmitted by the territorial bodies of the PFR to the tax authorities is made in cases

From 01.02.2017, in connection with the transfer of the functions of administering insurance premiums to the tax authorities, the PFR Branch for the Chelyabinsk Region (hereinafter referred to as the PFR Branch) transfers the balance of insurance premiums for compulsory pension and compulsory medical insurance to the Federal Tax Service for the Chelyabinsk Region for further debt collection.

In accordance with the approved procedure for the exchange of information between the territorial branches of the PFR with the departments of the Federal Tax Service for the subjects Russian Federation dated 09.21.2016 No. ММВ-23-1 / 20 / 4Н, the transfer of information between the two departments is carried out at the regional level.

At present, the transfer of the balance of insurance premiums in automatic mode has been completed. At the same time, it becomes necessary to correct the data transmitted to the tax authorities.

A joint letter of the Pension Fund of the Russian Federation and the Federal Tax Service of 06.09.2017 No. NP-30-26 / 13859 / ZN-4-22 / 17710 @ regulates the procedure for interaction between the two departments when questions arise about the correction of the transmitted information (hereinafter referred to as the Interaction Procedure), which comes into force after the approval of the exchange formats and the revision of the software. Until now, the specified Interaction Procedure has not entered into force. If it is necessary to adjust the balance, the data is uploaded at the request of the payers.

An analysis of the consideration of payers' appeals showed that there are problems both on the side of the PFR authorities and on the side of the tax authorities. Most of the requests are caused by the fact that in the tax authorities information from the transferred files about payments made by payers in 2016 is not reflected in the card for calculating the budget. As a result, a claim for payment of non-existent debt is sent to the payer and a write-off is made money from current accounts.

At present, an agreement has been reached between the departments to take the maximum possible measures to resolve the situation in the event of incorrectly transmitted (received) data.

When payers contact the territorial bodies of the PFR, after reconciliation of settlements with the payer, a certificate of the state of settlements is issued, certified by the seal and signature of the head, which is a confirmation of the absence of debt. Upon its presentation, the territorial tax authorities of the region suspend the collection procedure within the pre-emptive period.

When payers contact the tax authorities, a detailed analysis will be made on the availability and correctness of the information transmitted from the PFR Branch. If necessary, without redirecting the payer between departments, the Federal Tax Service for the Chelyabinsk Region will send a request to the Pension Fund of the Russian Federation to adjust the balance of insurance premiums.

After the implementation of the Procedure for interaction for all requests from payers, if necessary, a decision will be made on the adjustment, which will be sent to the Federal Tax Service for the Chelyabinsk Region to bring the data on the calculation into line with the budget.

Good afternoon, Antonina!

The tax authority is somewhat disingenuous that it can do nothing to help. At least within the framework of Article 46 of the Tax Code of the Russian Federation, it can help:

Article 46 of the Tax Code of the Russian Federation. Collecting taxes, fees, insurance premiums, as well as penalties, fines at the expense of funds in the accounts of a taxpayer (payer of the fee, payer of insurance premiums) - an organization, an individual entrepreneur or tax agent - an organization, an individual entrepreneur in banks, as well as at the expense of his electronic money

3. The decision on collection is made after the expiry of the time period established in the claim for payment of tax, but not later than two months after the expiration of the specified period. The decision on collection, taken after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the tax authority may apply to the court with an application for the collection of the amount of tax due from the taxpayer (tax agent) - an organization or individual entrepreneur. The application can be filed with the court within six months after the expiration of the deadline for the fulfillment of the claim for payment of tax. A missed deadline for filing an application may be restored by the court.

The decision on collection is brought to the attention of the taxpayer (tax agent) - organization or individual entrepreneur within six days after the said decision is made. IPO Garant

I think you should write a new letter, already with a reference to this article, asking for a deferral within its framework until you receive updated information from the FIU.

Also (yes, the tax authorities will forgive me, and I respect them very much) it makes sense to make a link in your letter that in case of excessive withholding of money from you, you will require this article to be applied to you:

Article 79 of the Tax Code of the Russian Federation. Refund of amounts of excessively collected tax, due, insurance premiums, penalties and fines

The amount of excessively collected tax shall be refunded with interest accrued on it within one month from the date of receipt of a written statements (an application submitted in electronic form with an enhanced qualified electronic signature via telecommunications channels or submitted through the taxpayer's personal account) of the taxpayer for the refund of the amount of excessively collected tax.

Interest on the amount of excessively collected tax is calculated from the day following the day of collection until the day of actual refund.

The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation in effect on these days. IPO Garant

Project Manager of the Department of Salaries and Human Resources 1C-WiseAdvice

The transfer of the incorrect balance of insurance premiums to the tax authorities has led to the fact that a lot of companies overnight turned into malicious debtors in contributions. The tax authorities themselves eagerly set about blocking accounts for the "under-borrowers".

Our client, a large brokerage company, found himself in the same situation. The total amount of funds “frozen” in his accounts was 120 million rubles. Although in reality the company had an overpayment of contributions.

It all started with the fact that the company received a demand from the Federal Tax Service Inspectorate that it had an arrears in contributions to the Pension Fund of the Russian Federation in the amount of 6 million rubles. While the company was trying to get a certificate from the Pension Fund about the state of settlements with the budget, in order to make sure that there were no arrears, the IFTS blocked first one, and literally after one or two days - all 20 current accounts. The company was paralyzed.

Important!

Recall that from January 1, 2017, all contributions are administered by the Federal Tax Service, respectively, the IFTS issues arrears on contributions. However, when transferring the balances from the Pension Fund to the Federal Tax Service, the uploading of data was incorrect, as a result of which the charges for the companies were doubled, and an “artificial” arrears arose.

In total, the amount frozen on all accounts of our client amounted to 120 million rubles!

The situation was aggravated by the fact that the company is a large broker, that is, the tax authorities paralyzed the work of the company's clients who, through these brokerage accounts, perform transactions on the stock exchange.

Due to the blocking of accounts, our client suffered huge reputational losses and was forced to obtain loans from the bank in order to smooth out the dissatisfaction of his clients - to reimburse them part of the funds that were unavailable due to the blocking of the company's accounts.

While the reconciliation with the FIU is in progress - the IFTS blocks the account

What is the difficulty of interacting with the FIU? With the IFTS and with the FSS, you can carry out reconciliation and request all extracts and information via telecommunication channels. The FIU does not have such an opportunity. You need to go to the FIU personally, give a letter with a request for reconciliation. Foundation employees can process this request within a month. A month later, you need to go to the fund again and take the reconciliation report. Roughly speaking, it will take more than a month to receive a reconciliation report. Moreover, it is impossible to get through to them, therefore, to maintain the relationship, you need to travel to the FIU personally, "call" employees on internal phones, or send a courier, etc. While companies are trying to find out the “nature” of the arrears and make sure there is no debt, the IFTS blocks the account.

Algorithm of actions from a lawyer 1C-WiseAdvice

It became clear that the problem could not be solved without a competent lawyer, and we immediately engaged a specialist with extensive experience in "communication" and settlement of conflicts with various government agencies.

The lawyer studied the regulatory legal acts on the issue of unjustified blocking of accounts, judicial practice (which, by the way, in such situations - when the IFTS blocks an account due to an erroneous debt of the Pension Fund of the Russian Federation - has not yet worked out) and proposed an optimal algorithm for resolving the issue, which ultimately turned out to be effective.

Collapse with the transfer of balances from the FIU to the Federal Tax Service

The problem is massive, a huge number of companies faced it and individual entrepreneurs... And all due to the fact that the FIU was unable to organize the correct upload of data to the IFTS. But none of the victims managed to find a way to solve the problem, because on this issue at the state level, the order of interaction between the funds and the tax authorities is lame.

The Pension Fund had to upload to the IFTS an electronic file with the correct balance of contributions, but they did not have software that allows you to upload it, and the FIU answered all letters of taxpayers with a request to understand in writing that it was supposedly technical feasibility to fulfill insured requirement, no. That is, the employees of the fund honestly admitted that incorrect information was transferred to the IFTS, but at the same time they could not do anything about it. This was their official response to all the debtors' inquiries.

The tax authorities, in turn, referred to the fact that they have internal regulations, and until the FIU sends them the correct data in in electronic format, they cannot do anything with non-existent debt - this is such a vicious circle.

Our lawyer said that it was pointless to conduct such an endless official correspondence with the FIU. And he offered his own algorithm for solving the problem.

1. Pre-trial appeal of the inspection decision to the UFSA

When a company writes to the state. the authority through the Kontur (sends some requests) - this appeal has no legal consequences. Inspection or fund employees can respond within 30 days of receiving the message.

Our goal is to speed up the review process and thereby gain time. How can I do that? The only correct way is to file a complaint against the inspectorate's decision through a pre-trial appeal.

Pre-trial appeal is a mandatory procedure. Without it, the company cannot go straight to court with a statement of claim.

The complaint is filed with a higher tax authority. That is, if we complain about the illegal action of the inspection, the complaint is submitted to the Tax Service (in our case, we are talking about the unjustified blocking of the account by the Moscow inspectorate, which means that the complaint must be filed with the Federal Tax Service in Moscow).

Everything is logical: if the tax inspectorate, based on incorrect data, makes a decision, including a demand and blocks the company's accounts, then it is liable under civil law for losses that its decision can bring to the taxpayer.

The term for consideration of a complaint in the Federal Tax Service of Russia is 15 days.

Why is it so important to correctly file a complaint

Letters and various appeals can be written in free form. However, a complaint to the Office of the Revenue Service must be drawn up in a certain form, in compliance with a number of requirements for style and content, using certain wording.

Our lawyer made a competent complaint about the illegal blocking of the account. In addition, to the complaint to the Federal Tax Service, we attached a package of documents that proved that the company correctly calculated the contributions and paid them on time - a report on contributions and payments. From the attached documents it was clear that the accrued and paid amounts coincide, and there are no arrears.

Thus, we proved the unreasonableness of the application of measures - making a demand for payment and the subsequent blocking of the current account. They also made it clear that we have all the evidence, and our next step will be to go to court.

Over the years, our company has gained invaluable experience of "communication" with government agencies. And we have a clear idea of \u200b\u200bwhich package of documents to submit to a particular authority, which papers are evidence. Also, our lawyers got their hands on the drawing up of complaints.

And one more important point: we take all complaints personally to save time and make sure we receive them.

2. Drawing up a complaint to the Pension Fund

In parallel with the complaint to the Federal Tax Service, we sent complaints to the PFR Office for Moscow and the Moscow Region, that is, not to the PFR division that incorrectly sent data on our client to the Federal Tax Service, but to a higher authority. This is also important, as we saved a lot of time.

The FIU response period is a month.

The Pension Fund has not yet had any practice in this situation. Moreover, neither the Pension Fund nor the Federal Tax Service provided any unified order of action in this situation. In the fund, every department and even every employee in the same department saw this situation differently.

After spending several days "under the doors" of the Pension Fund and the Inspectorate of the Federal Tax Service, we saw that there were a lot of victims of incorrect data transfer. Everyone is hysterical, and the PFR offices are guarded and no one is allowed in.

Therefore, to be honest, we did not hope to receive an answer from the FIU that would help us solve the client's problem. But it was important for us to get this answer on paper in order to go to court with this document.

Oddly enough, the response from the FIU came quickly, and it was sent both to the company itself and to the Federal Tax Service in Moscow. The fund's employees admitted that, indeed, the balances are positive, and the company does not have arrears. However, they cannot help in any way, since they do not have the technical ability to send the correct electronic file to the inspection. In the attachment to the letter, "pensioners" provided a table with correct balances. And at the end of the letter, the FIU asks the Federal Tax Service to take these data into account. The latter, as mentioned above, was impossible without correct electronic information.

3. Preparation of a complaint to the Prosecutor's Office

To be on the safe side, our lawyer also filed a complaint with the Prosecutor's Office about the inaction of the pension fund. And he attached a "cheerful" response from the FIU as proof that the fund's employees are not only inactive, but they also unsubscribe that they will not do anything.

The prosecutor's office will respond within a month. We began to wait and at the same time began to prepare for filing an appeal to the court ...

Important!

We sent complaints to various authorities, in which we complained about different actions and inaction of employees of the FIU and the Federal Tax Service Inspectorate, and not word for word copied the same thing.

Our evidence is stronger than internal regulations

Now, looking back, we can safely say that the situation was saved by a competently drawn up complaint to the Federal Tax Service. The tax authorities were well aware that the company was right and had all the documents to prove it was right, and if the case goes to court, the inspectors will have to answer for the illegal blocking of accounts. That is, the tax office was also “motivated” to resolve the conflict as soon as possible in order to avoid legal proceedings and financial losses.

Important!

If the decision to suspend transactions on accounts was made unlawfully, the tax office is obliged to pay interest to the organization. They are charged at the refinancing rate for each calendar day of illegal suspension of account transactions. Interest is accrued on the entire amount suspended on the account.

As it turned out later, at the direction of the Federal Tax Service, the inspectors "manually" corrected the balance of our client's contributions based on the table from the "paper" letter from the FIU (although this seems to be contrary to their internal regulations). Shortly thereafter, the Kontur company received a message from the Federal Tax Service that a decision had been made to cancel the blocking of accounts.

So, without any official clarifications on the current situation and contrary to the internal regulations of interaction between the FIU and the Federal Tax Service, we managed to protect the interests of our client. We managed not only to collect a convincing evidence base for the tax authorities, but also to correctly formalize our "call" to the Federal Tax Service - brilliantly draw up complaints and submit them to the necessary authorities.

The tax authorities granted our complaint - we won!

Important!

UNFS frightened everyone with its internal regulations, which, as it turned out, had no legal force, in contrast to the evidence base that taxpayers have. But it is important to be able to “present it beautifully”.

Unfortunately, most companies in such situations are sent to deal with the IFTS and the funds of their accountants. But one, even a highly qualified, specialist cannot solve the problem. This requires well-coordinated teamwork - accountants, calculators, lawyers. This is how everything is arranged in 1C-WiseAdvice.

Now we can safely say: we have a solution worked out in practice - how to act, to whom and what to write, if the tax authorities blocked the account due to non-existent arrears in the Pension Fund of Russia.

Contact an expert

Materials of the newspaper "Progressive Accountant", November 2017

It is already possible to summarize the interim results of the transfer of insurance premiums to tax inspectorates, unfortunately, not positive for policyholders. Transferring contributions instead of simplifying interactions has created a ton of additional work for accountants.

Technical failures during data transmission

From January 1, 2017, the responsibility for administering insurance premiums was transferred to the tax authorities. Together with the obligation to administer contributions for pension, medical and social (in terms of contributions for temporary disability and maternity) insurance, the tax authorities also transferred the obligation to take measures to collect arrears in contributions that were formed before 2017.Accordingly, reporting the amount of charges and contributions payable by the insured is submitted to the tax authorities.

To make the transition, the FIU had to generate calculations as of January 1, 2017 and transfer this information to the Federal Tax Service. But the transfer of balances from the Pension Fund did not go smoothly.

The first problem was technical failures, due to which the obligations of the policyholders were transferred incorrectly, with arrears and penalties. For these arrears, which do not correspond to reality, the tax authorities began to send demands for the payment of contributions. They indicate for what type of contributions and for what period it is issued. The inspectors did not find out why the debts were formed, and sent them to settle the situation in the funds, since it was they who formed the debts. The funds revealed that at the end of 2016 the insured had a zero balance, that is, there were no debts. As confirmation of the balances, a certificate was issued on the state of settlements, which had to be submitted to the tax authority. Based on this document, corrections were made to the taxpayer's personal card, and the debts were canceled.

The number of critical situations with the balance of contributions this year exceeded the patience of entrepreneurs, they actively began to complain. 9 months later, a joint Letter of the Federal Tax Service and the Pension Fund of Russia dated 01.09.2017 No. NP-30-26 / 13859 / 3n-4-22 / 17710 @ was issued.

It talks about how the departments will now resolve the situation with incorrectly transferred balances. The letter indicates possible cases of adjustment: disagreement of the payer of contributions with the balance of settlements or the need to clarify information if the FIU themselves find an error. The Letter also sets the deadline for making adjustments. Within three working days after the receipt of the request of the insured, the tax authorities send a request to the PFR authorities. Funds must take measures to correct the information in 20 working days. After receiving information from the funds, the tax authorities correct the information in their databases within 7 working days.

Thus, it is already now possible to apply with applications directly to the tax authority, and the inspector has no right to refuse to accept an application to settle the balance of contributions.

December contributions

The second problem arose with the December contributions. Those who submitted reports at the end of 2016 with accrued but unpaid amounts for December, could face the demands of inspections to pay these contributions, despite the fact that in fact they could have already been paid. The fact is that the FIU transferred the amount of contributions for December as a debt. Although, according to the rules for transferring the balance, the funds should not have included these contributions in debts, since the deadline for their payment is 01/15/2017.

This situation was not ignored by the Federal Tax Service. A Letter No. 3N-4-1 / 4593 @ of 03/15/2017 appeared, which states that only the FIU can make changes to the balance of payments, respectively, and you need to contact there. However, taking into account the September joint Letter of the Federal Tax Service and the Pension Fund of the Russian Federation, which was mentioned earlier, now the situation can be resolved directly with tax inspectorates.

Reporting for individual entrepreneurs

The third problem has affected individual entrepreneurs. Until 2017, there was a rule under which an entrepreneur who did not pass tax reporting, 1% of pension contributions were additionally accrued in maximum size... Since 2014, there have been no maximum claims for contribution arrears. But due to the fact that contributions are now administered by the tax authorities, including collecting arrears for previous years, these debts began to be sent to entrepreneurs in demands for the payment of contributions very actively.

Initially, to resolve this situation, it was enough to pass tax returnand then contact the territorial FIU with a statement and a copy of the submitted declaration. The FIU, on the basis of these documents, made adjustments to the balance of payments.

But then a letter from the Pension Fund of Russia dated July 10, 2017 No. NP-30-26 / 9994 appeared, which indicated that the departments of the Pension Fund of Russia will not recalculate the contributions calculated to the maximum for entrepreneurs who submitted their declarations late after the end of the billing period, that is, a year. The amount of liabilities was recalculated only for those who submitted their reports on time, but for which the tax authorities did not inform the FIU about what information was contained in the declaration.

The Federal Tax Service intervened in the situation and issued Letter No. BS-4-11 / 17461 dated 01.09.2017. The Federal Tax Service does not agree with the position of the PFR regarding the recalculation of the maximum contributions, referring to the fact that in the Federal Law of 24.04.2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, FSS RF, FFOMS" there was no prohibition on recalculation, respectively, it must be made upon submission declarations, even late, to the tax authority. However, the FIU is not obliged to be guided in its actions by the Letters of the Federal Tax Service, therefore, to resolve the situation, a joint meeting of the departments should be held, at which the procedure for further actions will be determined.

The transfer of insurance premiums from the Pension Fund to the Federal Tax Service has only one plus, and that is in favor of the state - budget replenishment. As for the rest, the change of administrator entailed a lot of difficulties associated with the settlement of untrue debts. At the moment, the situation with the balance of payments is at a critical level: government agencies are trying to take the necessary measures, but this is happening very slowly. It only remains to wait until all the problems are identified, agreed and eliminated.

When receiving and processing the data provided by the FIU and the FSS, the tax inspectorate revealed erroneous information regarding the inclusion in the balance of not received from the policyholder, more precisely, the amounts subject to additional accrual at the end of 2016. Thus, discrepancies between the data of the insured and the balances provided by the funds became possible.

From January 1, 2017, the functions of administering insurance premiums were assigned to the Federal Tax Service. Therefore, all data extrabudgetary funds on the status of settlement transactions of payers of insurance premiums were also transferred to the tax authorities (meaning calculations on the specified date).

Many entrepreneurs were faced with the fact that the transferred balances turned out to be incorrect. At the same time, the FTS does not have the right to independently, without documentary confirmation, certified by an electronic signature, make any changes to the data on the balances provided by the funds. How exactly the balances already sent will be corrected, the Federal Tax Service of Russia explained in a letter dated No. ЗН-2-22 / 714 dated 07.06.2017.

• If an error is discovered by the Pension Fund or the FSS, the funds are obliged to immediately clarify not only information about the calculations, but also the data on measures to resolve the debt, and then send the updated information to the tax service.
• If the policyholder himself applied for the specification of the data, then the fund that transferred the incorrect balance checks the application, corrects the data and transmits them electronically to the Federal Tax Service. The fund that has made a mistake is given 3 working days from the moment of receiving the payer's application. Further, the information on arrears received from the funds is checked by the tax authorities. The updated data will be reflected in the personal account of the policyholder.

What should the payer do?