Until the tax collection period ends, the overpayment is not confirmed, and if the next tax is not paid, then there will be a penalty (case A40-202153/2015)

Knp refund to the buyer

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Become a user of the IS “PARAGRAPH” Why do you need the “Court Decisions Database”? see more details

Analysis of the information contained in the database will help the lawyer to foresee the consequences of his legal decisions and not bring the case to court.

Helps to build a competent litigation strategy based on the study and analysis of decisions already available in the database on similar cases.

Helps check the “purity” of partners and contractors:

• — did you take part in legal proceedings?
• - as who? (Plaintiff, defendant, third party, etc.)
• - on what matters?
• — did you win or lose?

The most complete database - more 7 000 000

documents

The database contains cases:

• — civil proceedings
• - administrative proceedings
• — criminal cases of open court proceedings

Simple and convenient search for documents:

• - by territory
• - by court
• - by date
• - type
• - by case number
• - on both sides
• - according to the judge

We have developed a special type of search - SEARCH BY CONTEXT

, which is used to search the text of court documents using specified words. All documents are grouped into
individual cases
, which saves time when studying a specific court case. Each case is attached with
an information card
that contains brief information on the case - number, date, court, judge, type of case, parties, history of the process, indicating the date and action taken.

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Why do you need the section “Responses from government agencies”? see more details

1. Responses of government bodies to specific questions from citizens and organizations in various sectors of activity. 2. Your practical source for applying the law. 3. The official position of government bodies in specific legal situations requiring decisions.

The section contains all the responses of government bodies, which are posted on the “Open Dialogue” portal of the Electronic Government of the Republic of Kazakhstan. Questions and answers are included in the IS “PARAGRAPH” unchanged in accordance with the original, which will allow you to refer to them when situations arise that require confirmation and justification of your position (when interacting with government agencies, among other things). Unlike the E-Government portal, the answers from government agencies in the PARAGRAPH IS section are equipped with additional search mechanisms that allow you to search by:

• - subject matter;
• - date;
• - auto RU;
• — question number;

and also conduct a full-scale contextual search in questions and answers - both individual words and phrases in the form of a phrase.

What are the results of the KNP

The result of the KNI can be issued in the form of an act, provided that a violation of the legislation on taxes and fees has been identified. The document is drawn up within ten working days after the completion of the KNI. All identified violations must be specified in the report. The taxpayer, if any disagreement arises, can send the document to the Federal Tax Service. The duration of the review will be one calendar month.

If the purpose of submitting a declaration by an individual or legal entity is to obtain a tax deduction, then the tax service makes a decision to return the overpaid amount of personal income tax or refuse.

Notifying the bank about erroneous receipt of funds

A company that has received an erroneous payment must send a written notification to the bank within 10 days of receiving the bank account statement showing the excess funds. The form of such a written message to the bank is not established by law, therefore banks establish such forms with their own internal documents. If the bank does not have an approved form, the organization draws up a message in free form.

Bank, depending on the terms of the bank account agreement:

• if it is possible to write off erroneously credited amounts from the company’s bank account without acceptance, writes off the erroneously credited funds without a separate order from the organization;
• If there is no such possibility under the agreement between the bank and the organization, the erroneously transferred funds are written off only upon receipt of the corresponding order.

Disputes with the supplier under the contract

The reasons for disagreements between the seller and the buyer may be related to the quality of goods and services, the procedure for their service, production and delivery times. But a consumer who has a sales contract (for example, a receipt and delivery statement) will always be right if the store has violated the established terms of sale.

And if the ordered goods were not delivered within the previously agreed upon time frame, then there is every chance of claiming the purchase price and compensation from the seller. To do this, you must first contact the store with a complaint, and then write a complaint to it. And if this does not help, then you need to move on.

If the relationship is not formalized

The liability of the parties is regulated not only by the concluded agreement, but also by the legislation of the Russian Federation. This means that even in the absence of official documents about the order, the buyer can demand a refund of his money. But there are a number of difficulties :

• It is necessary to prove the fact of purchase and the existence of certain agreements;
• It will not be possible to recover moral damages and compensation;
• Proving a violation of delivery deadlines will be problematic.

But you can write a claim about non-delivery of goods or go to court. But it will be necessary to prepare all documents or witness statements that may indicate the fact of the agreement and prepayment for the order.

Accounting and tax accounting of cash return transactions

In accounting, when returning funds, a posting is used that mirrors the one with which the funds were accepted for accounting:

• Dt 51 K 62 - cash receipt;
• Dt 62 Kt 51 - refund.

In tax accounting:

• simplified tax system: crediting funds is reflected in taxable income on the date of receipt of funds to the current account; upon return, taxable income is reversed by the date of return;
• BASIC: crediting and returning funds transferred by mistake is not reflected.

How long does it take to check?

The duration of the desk audit is three months from the date of filing the official application of the taxpayer.

If a refined declaration is submitted before the end of the CNI, the verification of the primary one stops and a new one begins.

Documents that were previously received by the tax authorities as part of a discontinued desk audit can be used again during a new procedure.

Responsibility for violation of the execution of a payment document

1. According to paragraph 180 of the Rules for making non-cash payments and (or) money transfers on the territory of the Republic of Kazakhstan, the bank is not liable for an erroneously executed payment document if the sender made an error in such a payment document.

Thus, it is impossible to return an already made erroneous payment in this case.

Incorrect indication of KNP in a payment order is a violation of the requirements established by the Rules for making non-cash payments and (or) money transfers on the territory of the Republic of Kazakhstan.

2. The Administrative Code of the Republic of Kazakhstan does not provide for administrative punishment to the sender for making an error in a payment order.

Payment purpose codes in the Republic of Kazakhstan for 2021 (KNP)

Payment destination codes are an important detail that allows you to reduce the amount of transferred information when making a wide variety of payments. This indicator includes several information at once that allows you to accurately identify the purpose of the payment being made and direct the funds to a specific account.

The rules for using KNP codes are enshrined in the legislative norms of the Republic of Kazakhstan. At the end of November 2021, some changes were made to the document, enshrined in Resolution of the National Bank of the Republic of Kazakhstan No. 302. The existing system makes it possible to increase unification by automating data processing and reduce labor costs when entering information into a payment order.

The table of payment purpose codes consists of the following blocks:

• pension payments – transferred contributions and paid benefits;
• transfers that have a specific purpose, for example, free of charge, for treatment, for education, etc.;
• foreign exchange transactions, as well as the purchase and sale of precious metals;
• long-term and short-term deposits and related operations - crediting interest, paying remuneration, etc.;
• issuance and repayment of loans;
• purchase and redemption of shares, bills, certificates of deposit that were issued by residents of other countries;
• acquisition and sale of securities issued by residents of the Republic of Kazakhstan;
• acquisition, repurchase, sale of goods of different categories and other intangible assets;
• payments, reimbursements, returns, remuneration for services;
• budget contributions and payments from it.

Each category has its own 3-digit numbering.

In 2021, changes that were approved at the end of last year came into force. In accordance with the adopted innovations, the KNP are applied:

1. For payment forms filled out on paper or electronically. The rule applies to making payments and transferring funds;
2. For interbank and intrabank money transfers or processing payments. Relevant both for operations within the country and for those carried out abroad.

Incoming payments must be independently classified with the appropriate code if the sender has not done so.

The changes introduced three new values ​​into the table:

• 183 – single aggregate payment (SAP);
• 184 – return of erroneously credited ESP;
• 191 – instant payments and transfers.

Information on payment purpose codes current for 2021 can be obtained on the official website of the State Services.

What is the procedure for returning erroneously transferred OPV for an employee?

In accordance with the provisions of clause 19 of the Rules and terms for the calculation, withholding (accrual) and transfer of OPV, OPV to the UAPF and penalties on them, approved by Decree of the Government of the Republic of Kazakhstan dated October 18, 2013 No. 1116 (hereinafter referred to as Rules No. 1116), the agent applies to the State Corporation with an application for the return of erroneously transferred OPV and (or) penalties in the form in accordance with Appendix 5 to Rules No. 1116.

The application for the return of erroneously transferred OPV and (or) penalties is accompanied by a notarized statement of the depositor (recipient) agreeing to write off the erroneously credited amounts from his individual pension account in the form in accordance with Appendix 6 to Rules No. 1116.

Thus, before starting the procedure for returning the CPV, it is necessary from the former employee, to whose pension account in the UAPF the CPV amount was mistakenly transferred, to obtain a notarized statement of consent to write off the erroneously credited amounts from his UAPF account in the form in accordance with Appendix No. 6 to the Rules No. 1116.

When you receive notarized consent from a former employee, this consent, together with an application for the return of erroneously transferred amounts of OPV in the form in accordance with Appendix No. 5 to Rules No. 1116, must be submitted to the State Corporation.

According to the provisions of paragraph 20 of Rule No. 1116, the application for the return of erroneously credited amounts of OPV and (or) penalties shall indicate:

— name and details of the agent (business identification number (hereinafter referred to as BIN),

— individual identification number (hereinafter referred to as IIN),

— bank identification code (hereinafter referred to as BIC),

— individual identification code (hereinafter referred to as IIC),

- reason for return,

— details of payment documents in which errors were made (number, date and amount), as well as details of the depositor (recipient) from whose individual pension account the refund is made, and individual amounts to be returned.

The application must be signed by the manager, chief accountant and certified with a seal. If the position of chief accountant is not provided, a corresponding note is made in the return application.

Based on the provisions of clause 21 of Rules No. 1116, on the basis of documents received from agents (LLPs) for the return of erroneously transferred OPV and (or) penalties to the State Corporation within five working days after verifying the receipt of the specified pension contributions and the absence of previously made returns on them forms an application in electronic form for the return of erroneously credited OPV amounts and (or) penalties.

Taking into account the provisions of clause 23 of Rules No. 1116, the UAPF, having received an electronic application from the State Corporation for the return of erroneously credited amounts of OPV and (or) penalties, within five working days from the date of its receipt, returns the erroneously credited amounts of OPV and (or) penalties. penalties to the State Corporation indicating the number and date of the State Corporation’s application.

Based on the provisions of clause 28 of Rules No. 1116, the State Corporation, within three working days from the date of receipt from the UAPF of erroneously credited amounts of OPV and (or) penalties, transfers them by payment order with a list of individuals attached, according to the details specified in the agent’s application ( LLP).