Reconciliations, balancing, extracts of tax transactions from the tax office. Why do we need it and how often should we request it?

How is the concept deciphered?

KRSB stands for budget settlement card and is a clearly grouped information resource that reflects information on accrued and paid tax payments.
A taxpayer card is formed from tax reports submitted by a person to the Federal Tax Service. In controversial situations possible between the parties, this document allows you to identify discrepancies and control the payment of taxes. In accordance with uniform requirements, budget settlement cards are maintained for each taxpayer and for each individual type of tax.
Each type of payment has its own code (KBK), and the code of the municipality where the tax revenues are received (OKTMO) is also taken into account. Different cards are provided for the taxpayer and the tax agent, so if the same person performs two tax functions at once, then two KRSB are issued for him, respectively.

Reconciliation with the Federal Tax Service via the Internet

As modern practice shows, in the vast majority of cases, it is business entities that initiate reconciliation with the Federal Tax Service in order to identify discrepancies and establish the presence of debt or overpayment.

Below is an algorithm of actions that will help the accountant reconcile with the fiscal service.

According to clause 3.4 of the Regulations, reconciliation at the initiative of the payer is carried out on the basis of an application. At the same time, the regulations do not approve the form on which applications must be filled out, so the document can be drawn up in free form, indicating the following information:

full name of the Federal Tax Service, address;
taxpayer data (name, legal address, INN, KPP, OGRN codes, telephone number, full name, position of the contact person);
information on reconciliation (period, type of tax obligations - VAT, personal income tax, insurance premiums, etc., BCC);
the chosen method of delivering the report (send by mail/receive in person at the Federal Tax Service);
date of application.

In general, the signatory of an application to receive a reconciliation report with the Federal Tax Service can be the head of an organization or another official who has the right to sign such documents in accordance with the provisions of the power of attorney.

We invite you to read: At what age does a child have the right to work?

The completed application can be sent by mail (a letter with notification and a list of attachments) or taken to the Federal Tax Service in person.

Currently, the Fiscal Service of the Russian Federation provides payers with the opportunity to reconcile with the Federal Tax Service through the use of Internet resources.

Why do you need a budget card?

Quite often, companies and entrepreneurs find themselves in a situation where there is a discrepancy in information when checking the status of tax payments. In this case, the source of the necessary information is the database reflected in the card or the taxpayer’s personal account. Tax authorities use this tool to record tax payments, since tax legislation obliges them to reconcile paid taxes (penalties, fines), as well as generate statements and certificates about the status of the personal account of companies and individual entrepreneurs. Previously, the tax authority, when conducting desk audits, referred to the settlement card. However, since 2010, the document has been declared invalid and is for reference only. That is, for organizations and individual entrepreneurs, the card is an additional tool that allows them to monitor the state of their personal account.

What is a budget card?

Important! The budget settlement card (CRSB) is a concept that is directly related to the payment of taxes. The card is a kind of database for an individual or legal entity registered with the tax authority.

KRSB is an information resource that contains information on accrued and paid taxes. Its formation occurs on the basis of tax reporting submitted to the tax authority by the taxpayer. If disputes arise between a taxpayer or a tax authority, this document can help in identifying discrepancies, as well as in monitoring the payment of taxes.

Based on the requirements, the KRSB is maintained for each taxpayer and for each type of tax. Each tax payment has its own KBK code, as well as a municipal code (OKTMO).

It should be remembered that separate cards are maintained for taxpayers and tax agents. That is, if one person is both a tax agent and a taxpayer, then two cards will be created for him

Who maintains the document

The CRSB database is maintained directly by the Federal Tax Service on the basis of information submitted by the taxpayer. To do this, tax returns are submitted to the tax office in forms 2-NDFL (at the end of the reporting year) and 6-NDFL (quarterly). The use of RSB cards is a procedure within the jurisdiction of the tax authorities, carried out both at the initiative of the taxpayer and the Federal Tax Service.

Closing the card is also carried out through the Federal Tax Service, in particular for registering the taxpayer in a new place. Then the person is deregistered with one tax authority and transferred to another territorial department of the Federal Tax Service in the prescribed manner. As for fines for late tax payments and administrative offenses, the KRSB with these data is not transferred to a new place of registration, but is opened at the location of the authorities that made the decision on sanctions against the taxpayer. That is, information that does not reflect the activities of the organization/individual entrepreneur cannot be transferred to another Federal Tax Service.

How a register is opened, maintained and closed

The Federal Tax Service Inspectorate opens the card after the taxpayer registers. This occurs after the payment of the fiscal payment or when it is necessary to pay the contribution.

If a company has separate divisions that were registered with different Federal Tax Service Inspectors, then cards for one tax will be opened in all inspectorates at the place of registration. Responsible inspectorate employees are required to enter data into the KRSB when transferring payments or other transactions.

At the end of the tax period, a balance is created. A positive balance means the taxpayer has overpaid, and a negative balance means debt. If there is no basis for accounting for payments, then the document is closed. This may occur due to termination of the obligation to pay tax, transfer to another Federal Tax Service, or liquidation of the organization.

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:

Featured part:

INN and KPP of the taxpayer. How to restore the TIN if lost - 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 here;
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.

Balance of payments:

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

date and due date of 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. Here 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.

Features of systematization of form data

The taxpayer's KRSB is a mandatory form that is drawn up at the time of registration of a company, individual entrepreneur or individual. The document is also filled out if a branch of the tax office has provided information about a change in the location of the organization or the place of residence of the entrepreneur.

The card is opened for a specific tax agent. Optimization of reports by Federal Tax Service employees is ensured by the systematic maintenance of separate forms intended for:

taxes that are paid currently or for the quarter;
KBK code of a specific enterprise;
territorial code OKTMO;
confirmation of taxpayer status. A separate form is intended for payers who are also tax agents.

Changes in tax laws in 2021 have resulted in some changes to the CLRS. According to the letter of the Federal Tax Service No. PA-4-1/25563, the administration of insurance premiums and payments is transferred to this service. Currently, payment cards for insurance transactions are opened by tax authorities.

The procedure for opening, maintaining and closing KRSB

The card is opened by the Federal Tax Service after the taxpayer is registered with the tax authority from the moment:

the occurrence of circumstances requiring the payment of a certain tax, fee, or insurance premium;
payment by the payer of the fiscal payment.

For companies that have separate divisions registered with different Federal Tax Service Inspectors, RSB cards will be opened for one tax for each checkpoint in each inspection at the place of registration.

As the obligation to pay a tax or fee arises, transfer payments to the budget, or other tax payment transactions, responsible inspectorate employees must promptly enter information into the CRSB. At the end of each year, the balance at the end of the tax period is formed on the card.

The document is closed when the grounds for accounting for tax and fee payments are terminated. It could be:

liquidation of the organization;
transfer of the payer to another Federal Tax Service (in this case, the balance of payments is transferred to the inspectorate at the new place of registration);
termination of the obligation to pay tax with the simultaneous absence of debt (for example, the transition from the OSNO to the simplified tax system will lead to the closure of the taxpayer’s VAT control system).

Sample filling

How to open, maintain and close a CRSB

In the process of tax registration with a certain Federal Tax Service, the tax payer (organization, as well as an individual) does not automatically have a KRSB.

The RSB card must be opened by the Federal Tax Service when the following circumstances occur:

obligation to make a certain budget payment, insurance or other contribution or tax;
obligation to make customs or fiscal payments.

Important! If an organization has branches or separate (separate) divisions that are registered with the Federal Tax Service inspection at different addresses, then different RSB cards are created that correspond to the checkpoint of the branch or separate divisions in the corresponding Federal Tax Service Inspectorate.

Inspectorate employees are required to enter information on payment of budget payments or fees, as well as other payments provided for by the legislation of the Russian Federation as soon as possible. At the end of the calendar year, a balance should be formed with the amounts recorded at the beginning and end of the tax period in the RSB card.

If the balance is negative, it is obvious that the taxpayer has arrears in payments to the state, but if the balance is positive, it means that an overpayment has been recorded. A legal entity or individual has the right to recover the overpayment by submitting an application to the relevant Federal Tax Service inspectorate in their personal account.

The RSB card is closed if the obligation to keep records of payments for insurance premiums, taxes and fees is terminated.

Such circumstances are:

liquidation or termination of the activities of a legal entity;
termination of an individual's employment, for example, in the event of job loss or retirement;
change by an individual or organization of the Federal Tax Service, as a result of which a new KRSB is created in the new Federal Tax Service, which reflects the previous balance;
termination of obligations to pay funds to the budget for a certain tax or fee, while there must be no debt on such payments. This situation arises, for example, if there is a change in the taxation regime, a transition from the basic to a simplified taxation system, or the dismissal of employees.

How is a card generated by the Federal Tax Service?

When registering an entrepreneur or organization with the tax authority, a budget settlement card is issued. This card is issued on a special form in which data on payments made by the taxpayer to the budget is entered . If previously the card indicated information only on tax payments, today the card also indicates information on the payment of insurance premiums.

Important! The KRSB is established not only for taxpayers, but also for tax agents who are obliged to withhold funds from taxpayers and pay them to the budget.

When organizations or entrepreneurs pay unified social tax and insurance contributions for pension insurance of individuals, the tax office opens an additional card for settlements with the budget with these values (

What is CRSB in tax

The taxpayer's KRSB is drawn up at the time of registration of an entrepreneur or organization and is a special form in which information about monetary contributions made to the budget is entered. Currently, in addition to taxes, the card takes into account transactions for paying insurance premiums.

KRSB is opened not only for direct taxpayers, but also for so-called tax agents who, in the course of their duties, withhold funds from taxpayers and transfer them to the tax budget of the organization, and then to the treasury. If an individual entrepreneur or LLC pays unified social tax and insurance premiums for pension insurance of individuals, then the Federal Tax Service opens an additional redundant insurance company with the corresponding purpose.

What information is contained in the card?

Three types of data are recorded in the budget settlement card:

information on accrued amounts: taxes, fines and penalties on them;
information about paid taxes, fines, penalties;
the balance between accrued and paid amounts (negative value - debt; positive value - overpayment).

This information is entered into the CRSB from submitted declarations, decisions based on the results of desk audits, court decisions and other possible documents.

It follows from this that the card reflects the status of payments of funds to the budget coming from various economic entities. However, this information does not always correspond to the actual state of affairs. In addition, the CRSB may include so-called bad debts that are unrealistic to collect. They can remain in the document for years and greatly distort the balance value.

Filling Features

The information entered into the KRSB is systematized, so individual cards are formed according to the following criteria:

tax payment deadline: there are KRSB for taxes paid currently and quarterly;
KBC of the organization;
OKTMO code;
status of a taxable entity.

Filling out the KRSB form has its own characteristics, including the following rules:

Only those personal income tax information that have passed the appropriate check are entered into the card (clause 1, section 10 of the Uniform Requirements dated January 18, 2012);
Personal income tax amounts not withheld by the tax agent are not entered into the card (letter of the Federal Tax Service of the Russian Federation dated 08/04/2015);
Tax arrears are calculated not only on the basis of the card, but also on other documents reflecting the amount of payments.

Payments are controlled by the Federal Tax Service, and a separate CRSB is created for them.

Why do you need a budget card?

Quite often, entrepreneurs and organizations find themselves in a situation where there is a data discrepancy when checking the status of tax payments. In this case, the database reflected in the card or the taxpayer’s personal account can serve as a source of the necessary information. The tax authority uses this tool to record tax payments, since tax legislation obliges the Federal Tax Service to reconcile paid taxes, penalties, fines, as well as generate statements and certificates about the status of the taxpayer’s personal account. Previously, the tax office, when conducting desk audits, referred to the RSB card. But it should be remembered that since 2010 the document has been declared no longer in force and is for reference only. That is, for organizations and individual entrepreneurs, the card is an additional tool that allows them to monitor the status of their personal account.

Can I see my RSB card?

You need to know that according to the law of the Russian Federation, the information contained in the KRSB is not subject to disclosure, therefore the card itself is not issued at the request of the taxpayer. Typically, legal entities and individuals can find the necessary data on budget payments in their personal account registered on the Federal Tax Service website. Organizations can use the services of their providers that provide access to electronic reporting, for example, VLSI. You can request a reconciliation of your calculations with the budget for the required period of time.

If necessary, the data of interest from the card should be requested from the Federal Tax Service inspection. The Tax Service will provide basic information from the KRSB data, including:

calculated amounts of taxes;
calculated penalties and fines;
balance recorded at the beginning and at the end of the requested period;
payments made by the taxpayer during the requested time.

A request for an extract can be sent through your personal account or TKS telecommunication channels. The deadline for providing an extract is five working days.

It should be noted that sometimes the information in the KRSB is not updated. In this case, the taxpayer must submit an application for correction of information through the TKS or in the personal account of the Federal Tax Service.

Detailed information can be obtained by calling the toll-free hotline located on the Federal Tax Service website nalog.ru or at your Federal Tax Service Inspectorate.

How to send (ION) a request to the tax office?

The transmission (ION) of the request is carried out electronically via telecommunication channels (TCC), this requires a qualified electronic signature issued by the electronic document management operator (EDF). To send an ION request, we will consider the two most popular methods.

Contour.Extern
Nalog.ru

Step one:

If you do not have Kontur Extern, then use the free “Test Drive” version: 3 months.

On the main screen of Contour Extern, go to the “FTS” tab, then click on the “Request reconciliation” button.

Step Two:

On the “Request Reconciliation” tab, select the required document.

Step Three:

On the request screen for the provision of information services, fill in all the required fields: (Type of request by Federal Tax Service, Inspection Code, Date)
In the “Response format” field, enter: “XML”.
Next we move on to sending.

Step Four:

Wait for the results of document processing by the tax authority (usually this operation takes a few minutes, but delays may occur.)

Go to the “Documents”, “ION Requests” section and download the finished document.

How to decipher tax statements

To reconcile with the tax office, you will need two documents:

A statement of the status of settlements shows only the debt or overpayment of taxes and contributions on a specific date. But to figure out where they came from, you will need another document - an extract of transactions for settlements with the budget.
The statement of transactions for settlements with the budget shows the history of payments and accrued taxes and contributions 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.

Obtaining information regarding an account

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

Contact the tax authority in person with your passport and receive the necessary information exclusively about your account.
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 “ and “Receive” tab, after which after a while you will receive a file containing information on the operations 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:

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.

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.

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:

The taxpayer's KRSB is a personal account card that reflects the tax agent's budget. It is conducted by Federal Tax Service employees based on the reporting documentation of a legal entity or individual. In practice, the form is drawn up in accordance with the recommendations of Federal Tax Service Order No. MM-3-10/ [email protected]

The conditions for opening a card are the deadline for paying fees or taxes, submitting a declaration or other reporting, obtaining a license or registration document. The form is also created in case of unclear payments discovered during the audit. A payment card is not a basis for the reliability of personal income tax information, since it relates to internal forms of control by the tax service.

What is CRSB in tax practice will help clarify its content. The document includes:

data on the amounts of duties, fines and penalties. This information is entered by Federal Tax Service employees based on the declarations provided by the legal entity or individual entrepreneur, as well as on the basis of an audit or a court decision;
information about the fact of transfer of tax, penalty or fine;
balance – the difference between accruals and transfers. A negative value reflects the debt of the tax agent, and a positive value indicates the presence of an overpayment.

A prerequisite for a payment card is that the amounts entered into it correspond to the current budget of the enterprise or individual.

Problems

If a taxpayer discovers a filing error, he can file a claim. It is necessary to attach documents that would confirm payment. If a refusal was received when sending the request, the payer will have to appear in person at the Federal Tax Service.

When transferring money, you may receive a notification about an error in the documents and the absence of an open KRSB, and the payment will be registered as unclear. Inspection details and current CSCs will be attached. In this case, it is necessary to write a statement for clarification - indicate the KBK and OKTMO.

Answers to common questions

Question: The tax authority identified discrepancies between the 6-NDFL calculation submitted by the company and the card calculations with the budget. At the same time, a fine was immediately imposed on the company, without asking for clarification on 6-NDFL. Are the tax authorities’ actions legal?

Answer: If in the submitted 6-NDFL calculation the indicated amount is greater than the amount reflected in the budget settlement card, then the tax office has the right not to request explanations for the calculation and to fine the company. Explanations are requested only if errors and contradictions were found in the calculation during verification. Otherwise, the tax office is not obliged to demand an explanation, but immediately has the right to impose a fine. That is, the tax authorities’ actions are truly legal.