Is there liability for errors in filling out a tax payment?

What is the liability in case of incorrect filling of the fields of the payment instruction?

The procedure for filling in the "Purpose of Payment" requisite of the payment instruction when paying (collecting) taxes, duties, customs, other payments, a single contribution to the obligatory state social insurance, making advance payments (prepayments), a cash deposit, as well as in case of their return, is approved by Order of the Ministry of Finance No. 148 dated 03/22/2023 (hereinafter - Procedure No. 148).

Paragraph 2 of Section II of Procedure No. 148, in particular, stipulates that when paying taxes and duties to budget accounts, the payer shall fill in the following fields in the "Purpose of payment" requisite of the payment instruction: "Payment type code", "Additional information of the record".

If the payer, when paying, in particular, taxes and duties to budget accounts, does not indicate the "Purpose of payment" in the requisite "Payment type" of the payment instruction or indicates a payment type code that is not in Annex 1 to Procedure No. 148, it is considered that the payer has paid the monetary obligation under the payment type code 101 (clause 4, section II of Procedure No. 148).

The legislation does not provide for liability of taxpayers in case of incorrect filling of the fields "Payment type code" or "Additional record information" of the "Purpose of payment" requisite of the payment instruction.

At the same time, Procedure No. 148 does not contain a provision on the possibility of correcting the incorrect filling of the "Purpose of Payment" requisite of the payment instruction by the payer.