What is a personal account number? Name of the account in the application for personal income tax refund (nuances) Personal account of the taxpayer where to find out

The legislation of the Russian Federation allows for the emergence of a variety of grounds for the return of personal income tax. For example, this procedure can be carried out:

  • an employer who overpaid personal income tax on an employee’s salary;
  • an individual entrepreneur who uses the special tax system and overpaid (or erroneously paid) personal income tax;
  • an individual who is a resident of the Russian Federation and has the right to a tax deduction.

Read more about the tax refund procedure in the article “Procedure for refund of income tax (NDFL): nuances” .

In all cases when any entity returns personal income tax, the form approved by order of the Federal Tax Service of the Russian Federation dated February 14, 2017 No. ММВ-7-8/182@ (Appendix 8) must be filled out. From 01/09/2019, it is applied as amended by the Federal Tax Service order dated 11/30/2018 No. ММВ-7-8/670@.

Below we will focus on providing information about the account to which you want to receive a refund.

Details “Account name” when returning personal income tax: what to pay attention to

Bank accounts used in the Russian Federation come in the following main varieties:

1. Calculated.

They are used by individual entrepreneurs and legal entities to carry out various business transactions (settlements with suppliers, payment of salaries, payment of taxes).

2. Current or personal.

They are used by individuals to carry out non-business financial transactions (such as placing funds for current use, paying for housing and communal services, communications and other services, making purchases via the Internet or using a plastic card linked to an account).

3. Deposits.

Used by legal entities and individuals as part of deposit operations (replenishment, withdrawal of funds).

In the new application form they are indicated not by name, but by the corresponding code.

The following codes are provided for the majority of companies and individuals:

  • 01 - current account;
  • 02 - current account;
  • 07 - account for deposits.

Legal entities indicate their current account for tax refund. An individual entrepreneur can indicate both a current and a current account. Individuals, in turn, are recommended to use current accounts when returning personal income tax.

Please note that a deposit account can be indicated for a tax refund only if the terms of the deposit agreement contain a clause allowing the acceptance of funds into the account from third parties.

Results

Funds in the form of refundable personal income tax are transferred by the Federal Tax Service to the account specified in the application for tax refund. The name of this account must correspond to its actual purpose, and also correspond to the legal status of the applicant, who can be an individual, individual entrepreneur or legal entity.

A personal account is assigned to each person upon registration in the institution’s register. These can be financial, social, tax and other government agencies. Personal information reflects personal information according to the requirements of a specific organization.

What is a personal account number

The identification number covers several areas of application. Let's look at them in more detail:

  1. The taxpayer has a l/s contains accounting for salary accruals, payments, and all transactions on it are carried out according to a special classification of the bank. Each item of the transaction performed is designated with a unique code.
  2. For the tax authority l/s is a register of analytics and accounting of tax collections made.
  3. For the Pension Fund l/s– this is a summary of information about the receipt of pension contributions and other identification information about the insured person. Each individual l/s number has a special part - a section on the receipts of insurance investments for accumulating a labor pension.

What does a personal account look like?

This is a unique combination of numbers, the order of which is strictly individual for each person and is not repeated anywhere else. Personal account number or payer code, the same one from which funds will be debited or credited.

In the general definition, what a personal account is is an accounting register for each specific carrier, taking into account the main functions of legal entities, individuals and organizations. The account reflects all financial actions of its owner. Opens a personal banking institution or accounting department to take into account financial settlements on an individual basis with different individuals or companies. It records the movement of funds on receipt and expenditure orders, the receipt of deposits, the accrual of interest, etc. In other words, it reflects the statistics of any financial and credit relations.

Opening and maintaining a l/s

It should be noted that the primary task when assigning an identification number to someone is to control and take into account the fulfillment by taxpayers of financial encumbrances:

  • taxes and other obligatory budget payments;
  • pension deductions;
  • mandatory payments of social significance;
  • credit obligations;
  • fines and other sanctions.

The basis for opening a personal account is the registration data of the person or identification number, if it was assigned to the client. In case of any transactions, the following data is indicated in the account:

  • date of;
  • type of transaction;
  • solid document.

Note: opening and maintaining a personal account is available only in the state currency of the country (i.e. in the Russian Federation it will be a ruble account).

Examples of personal accounts

The type and purpose determine the information that will be reflected on the client’s personal information.

Typical employee's personal account

It is drawn up by an accountant and serves to record salaries in all its types. The following primary documents will be required to fill out:

  • production data;
  • information about hours worked;
  • assessment of the amount of work performed.

In reality, the practical value of l/s is a reflection of the employee’s monthly earnings received during the calendar year. It also includes information about deductions, compensation and taxes, bonuses, benefits and swearing. help.

Bank account

A personal bank account is a combination of 20 digits that provides access to information about the client, his credit obligations, transactions performed, interest accrual, the number of banking products in personal use, and so on. Everything that a client does and uses that has any connection with a specific financial institution.

All information on the personal account is strictly confidential, and the bank is responsible for this. Employees have the right to provide information from the account only to the holder of the personal account. However, the legislation of the Russian Federation provides for cases of disclosure of information at the request of authorized bodies. There are different types of personal bank accounts:

  • operating rooms;
  • settlement;
  • savings;
  • investment.

When opening a personal account, data about the owner is placed in the bank’s database and stored there forever.

There are also personal numbers. Let's list them:

  1. Personal identification number of the taxpayer. Opens when the payer registers with the tax structure as an agent (payer).
  2. Personal identification number of the insured person. Opens upon issuance of SNILS and assignment of a unique number for the insured citizen. Contains information required in the future for calculating pensions.
  3. L/n in housing and communal services. Assigned to the homeowner to reflect utility bills (energy, water, heating, telephony, Internet, etc.).
  4. Shareholder's name. To record the issue, value, quantity, category, etc. of securities and transactions with them.
  5. L/n of the manager. Reflection of actions related to the distribution of budget funds.

Remember! The personal account number is the main object of accounting, control, services, financial movement and other individual information.

The current tax legislation establishes a list of grounds under which an officially employed individual can return part of the income tax paid to the budget.

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To do this, you must submit an application in the prescribed form, as well as other documents, to the territorial tax authority.

Where to apply

An application for a refund of overpaid personal income tax is submitted to the Federal Tax Service inspectorate at the place of permanent registration of the applicant. On the official website of the Federal Tax Service you can find the address of your tax office. To do this, you need to select a region at the top and go to the “Contacts and Appeals” section.

All data about tax authorities located in the selected region will be displayed there, which allows you to quickly find the desired address and clarify opening hours.

If you were previously registered with another inspectorate, you still need to submit documents exactly at the address of your permanent registration at the time of submitting the application.

Transferring information about a taxpayer from one territorial tax authority to another is the task of the Federal Tax Service itself.

At most tax offices, filing documents will not take much time. Typically, a separate room is allocated for these purposes, in which documentation on tax deductions is received and processed.

The procedure is very standardized, so no special problems should arise. However, filling out the documentation requires special attention in this matter, because the slightest error in the data can significantly increase the duration of the entire procedure.

How to compose it, its sample

On March 3, 2015, the Federal Tax Service approved a special application form for the refund of overpaid personal income tax. Before this, there was no approved form, and applications were filled out freely. Let's look at the process of filling out the application in more detail.

Filling out the application header:

  • in the upper right corner, indicate the full name of the tax authority to which you are submitting the application;
  • indicate your last name, first name and patronymic;
  • indicate your individual taxpayer number. You can find it on the website of the Federal Tax Service in the “Find out your TIN” section.

  • write the address of your permanent registration;

Filling out the main part of the application:

  • indicate the Tax Code of the Russian Federation in the appropriate column;
  • in the column where you need to choose between the amount paid or collected, indicate “paid”;
  • write the name of the tax you overpaid. In this case, it is the personal income tax;
  • in the next column you must indicate the calendar year for which personal income tax was paid in excess;
  • in the KBK field you must write the current budget classification code, which corresponds to the personal income tax. Each tax has its own unique 20-digit qualifier. You can find out if you still have a receipt demanding payment of tax for the previous period from the tax office. It always indicates the BCC for the tax that must be paid to the taxpayer.

Also, the current BCCs for all types of taxes can be found on the official website of the Federal Tax Service by going to the section “Classification codes for income of the budgets of the Russian Federation administered by the Federal Tax Service.”

  • In the next column, indicate OKTMO. This abbreviation stands for “All-Russian Classifier of Municipal Territories”. For your region, you can also find it on the official website of the Federal Tax Service in the “Find out OKTMO” section;

  • Next, write the amount of personal income tax you overpaid during the tax period in numbers and words;
  • indicate the type of bank account to which funds from the tax office will be transferred to you. Usually the account is personal, but other options are possible. For clarification, we recommend contacting your bank;
  • write the full legal name of the banking organization where your account was opened. You can find out more on the website of the bank that serves you;
  • the following columns are the correspondent account, bank identification code and TIN of the organization. All this can be found out in your bank by receiving a special statement according to your account details;
  • Next, indicate your account number for ruble transactions. It will also be indicated in the received bank statement;
  • indicate your full name and passport details, including series, number, issuing authority, date of issue and department code;
  • at the very end of the application you need to put the date of completion and a signature with a transcript.

Account name

Be extremely careful when providing account details on your application. If an error is made, the funds will not be transferred, and the entire process may be delayed until the correct details are clarified.

In order to correctly fill out all the details, you need to obtain an account statement from the bank. All information necessary for the application will be indicated there, including the name of the account. It is usually indicated at the very beginning of the statement.

Example. “Current account statement for ruble transactions.” “Settlement” is the name of the account.

If the application for a personal income tax refund indicated details that are not in the information base of the tax inspectorate, the transfer of funds will be made in full to the specified bank details.

If the application for a tax refund did not indicate the details for the transfer, the tax authority is obliged to refund the personal income tax to the accounts available in its database.

If the tax authority has data on the taxpayer’s details, but they were not indicated in the application, the inspectorate has no right to refuse payment.

If the application for a tax refund did not indicate the details for the transfer, and they are also not in the tax authorities’ database, you will be denied payment on legal grounds.

How to fill out an application for a personal income tax refund from an employer

In addition to contacting the tax authority directly for a refund of overpaid personal income tax, you can receive a deduction directly through your employer.

To do this, you must provide the employer's representative with the following documents:

  • application for a deduction;

  • notification from the local Federal Tax Service authority about the existence of the right to receive a deduction.

After the verification procedure, the employer will pay wages without withholding personal income tax until the amount to be deducted is exhausted.

You can receive notification of your right to receive a deduction directly from your territorial tax authority. For this purpose, an application of the established form is submitted.

Can be found and downloaded on the website of the Federal Tax Service. Within 1 calendar month, the tax office is obliged to consider the submitted application and send a notification in the prescribed manner.

With the notification received from the inspection, you need to contact your employer and write a statement. There is no approved form, so we write in free form.

Let us consider in more detail the correctness of filling it out using the example of receiving a property tax deduction through an employer.

In the header of the application you must indicate:

  • full name of the position of the head of the organization and his surname with initials;
  • full name of the position, last name, first name and patronymic of the applicant;
  • date and place of birth of the applicant, passport details, place of permanent registration;
  • Taxpayer INN and contact details (telephone, email).

In the middle of the sheet is the title of the application indicating the name of the tax deduction. Example. “Application for a property tax deduction.”

Fill in the basic information:

Example. I, Petrov Petrovich, in accordance with the provisions of the Tax Code of the Russian Federation, ask you to provide me with a property tax deduction for the income I received for 2019.

Appendix: notification from the Federal Tax Service about the emergence of the right to receive a tax deduction on 1 (one) sheet. At the end we put the date of filling out the application and a signature with a transcript.

Term

You can write an application for a personal income tax refund to the tax authority at the place of registration from the moment the right to receive a deduction becomes available. The filing deadline ends after three years from the end of the year for which the personal income tax return is made.

Example. Documents for a refund of overpaid tax for 2019 must be submitted before the beginning of 2019.

List of main deadlines:

  • the tax office must notify the taxpayer of overpaid personal income tax within 10 days from the date of discovery of such a fact;
  • The Federal Tax Service is obliged to return the funds within 3 months from the date of acceptance of the application;
  • if the deadlines are violated, the territorial tax authority pays the applicant a daily accrued penalty in the amount of the current refinancing rate of the Central Bank of the Russian Federation.

Submitting an application for a personal income tax refund to both the tax office and the employer is a fairly standardized procedure in which there are no pitfalls.

The fundamental factor in the successful completion of the case is the correct completion of the application for the return of overpaid personal income tax.

The term “taxpayer’s personal account” is used in tax legislation in two meanings. Firstly, as an account opened with the Federal Treasury, and secondly, as a form of accounting and control of taxpayers, which is maintained by the tax office. We will tell you more about personal accounts in our material.

Personal account as an account in the Federal Treasury

Personal account as a form of accounting

In tax relations with taxpayers - individuals (including individual entrepreneurs) and organizations, the personal account has received a different meaning. A personal account is also a special form of internal control, which is opened by the tax office for each taxpayer for each type of tax. They keep records of accruals and receipts of payments from taxpayers. The contents of a personal account in this sense and the procedure for maintaining personal accounts were given in the Instructions on the procedure for maintaining operational accounting of taxes, fees, duties and other obligatory payments in state tax inspectorates (Order of the State Tax Service dated April 15, 1994 No. VG-3-13/23 ). However, as of August 5, 2002, this Instruction became invalid.

Each adult person has a personal taxpayer account, which is recorded by the tax authority and is an account controlled by it. This account is closely related to tax obligations, which means knowledge of the nuances of its application and use plays an important role for the population.

This is a separate personal account opened by the tax authority for each type of tax for all subjects, without exception, in order to control the receipt of funds.

Important: thanks to the presence of such an account, the tax office can control the receipt of funds from the taxpayer and their crediting.

The rules for maintaining and servicing such accounts are determined by the Recommendation on the procedure for maintaining accounts for various fees, duties, taxes and other payments.

The personal account stores information about the subject, which third parties do not have the right to request from the tax office in order to verify information about citizens; this register is internal and is used only by the Federal Tax Service.

The entire issue of using the account is regulated by Order of the Federal Tax Service of the Russian Federation No. YAK-7-1 / 9 @ of 2012.

Information reflected on the SLS

In the regulatory documents of the Federal Tax Service, this account is indicated as KRSB - a payment card with the budget, intended for:

  • Individual entrepreneurs, companies and citizens who are charged with transferring payments;
  • reflecting information on administrative fines.

At the same time, in relation to fines, data is entered by the department that accrued them, while there is absolutely no role regarding the place of registration of the subject.

The card contains information regarding:

  • obligations of the person;
  • amounts transferred by the person;
  • indication of arrears based on results;
  • amount of accrued penalties.

How does the RSB card start up?

According to the law, a card for a taxpayer must be created after he is registered in the appropriate status, as well as from the moment:

  • the occurrence of his obligations to pay tax payments on the basis of documents submitted to the tax department;
  • receiving fiscal postings from citizens with different statuses.

Important: the card must be opened separately for each tax payment with the obligatory designation KBK.

For example, if one subject has two statuses - taxpayer and tax agent, then two cards are created at once.

What kind of data does the card carry?

The payment card has a unified form and consists of 2 parts intended for specific purposes and has an appropriate structure:

  1. Featured part:
  • INN and KPP of the taxpayer. in case of loss - read the publication at the link;
  • type of payment and its BCC;
  • OKTMO. OKATO and OKTMO are the same thing or not, you will find out;
  • activity code of the enterprise or entrepreneur;
  • subject status.

In addition, this part may include information regarding:

  • information about the person;
  • budget commitment;
  • necessary for the correct display of information.
  1. Balance of payments:

In this part there are 3 tables in each of which you need to enter the following data:

  • date and deadline for payment;
  • the amount of funds received from the taxpayer;
  • additional accrual or reduction of funds;
  • balance paid by the taxpayer, what indicator it has - positive or negative;
  • the amount of the penalty, if any;
  • calculations of interest on account of penalties. You will find out what the fine is for failure to submit a declaration on time.

Important: these tables are the basis for further actions of the inspector, since from them you can see arrears in payments or their complete absence.


Extracting transactions for settlements with the budget.

Obtaining information regarding an account

To find out your own account, you can use 2 options:

  1. Contact the tax authority in person with your passport and receive the necessary information exclusively about your account.
  2. Use the State Services portal if you have an account there. In this case, the number will not be displayed anywhere; to receive it, you should open the “Services” tab, then “Extract from personal account” and “Receive”, after which after a while you will receive a file indicating information on transactions and the corresponding numbers.

Receiving an extract

To check your payments and data recorded in the tax office, the user can order an extract from the Federal Tax Service in a convenient option:

  1. On the website nalog.ru you can order an extract for both an enterprise and an entrepreneur. To do this, go to your personal account and get the following information:
  • certificate of account status;
  • extract;
  • receive a reconciliation report;
  • a certificate about the quality of fulfillment of obligations by the taxpayer;
  • reports provided in the reporting period.
  1. Use the ION-offline service through the Kontur Extra system.

If you use Balance-2 software in the process of obtaining data, then you can import the information into the required electronic document management system.

Conclusion

A taxpayer’s personal account is a card in which the Federal Tax Service contains basic information regarding the subject’s payments to the budget. At the same time, it can be used to check or obtain an extract for personal purposes.

You can see what a taxpayer identification number is and where it is used in this video: