Payment of tax to the wrong account - effects
Taxpayers regulating their tax liabilities are obliged to pay them to the appropriate bank account. However, sometimes it happens that the tax is paid by mistake to the wrong account. What will then happen to the payment made? Should the office be notified of the mistake? Let's find out.
Tax payment - to which account?
When paying for tax liabilities, the taxpayer should, as a rule, carefully check the account number to make sure that the bank account to which he wants to make the payment is the correct bank account number of the tax office. And also whether this account is intended to handle a given type of tax.As a rule, the payment for tax liabilities should go to the appropriate bank account of the tax office against the relevant tax liability.
The bank account numbers for a given liability can be found on the website of a given tax office.
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Important! When making a payment for a tax liability, please provide:
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Payment of tax to the wrong account - effects
However, in the event that the taxpayer makes a mistake, this will prevent the payment from being credited correctly. The mistake may be:
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payment of tax to the wrong bank account of a given office,
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payment of tax to the wrong bank account to another tax office.
In the first case, when the tax payment goes to the wrong account of a given office, it will be classified as a receipt for clarification. Then the taxpayer will have an overpayment in one liability, and a tax arrears in the liability for which the payment was made.
In the second situation, when the payment goes to the wrong tax office, it will also be classified as a receipt for clarification. On the other hand, the taxpayer will only have a tax arrears.
As a result of a mistake, when the tax is paid to the wrong account, it is the taxpayer himself who bears the full consequences. It may be, among others payment of interest due.
Tax payment to the wrong account - what to do
If the tax is paid to the wrong account and the taxpayer finds out about the mistake, he has a choice:
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writing a letter to transfer the incorrect payment to the correct account for a given tax liability,
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he may also make the correct transfer to the account of the office, and include the incorrect payment towards future liabilities, but in this case also write a letter for this credit.
If the tax payment is transferred to the account of another office, then you should also write an application with the information on which account the payment was made and a request to transfer it to the competent local office. You should also notify the local office of the wrongly made payment.
There is no official model of the transfer letter. However, keep in mind what should be included in such a request:
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indication of the tax authority,
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taxpayer's data (name, surname, address, tax ID),
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case description - indication of the account number to which the payment was made, the payment amount, the type of liability to which the funds are to be transferred.
If the taxpayer does not realize that the payment has been made incorrectly, the officials should contact him - by phone or in writing. The purpose of the contact will be to clarify doubts as to the payment and type of tax.
After clarifying the matter, the payment of the tax to the wrong account will be transferred to the appropriate bank account. The taxpayer will be informed in writing about the transfer of the payment.
