An erroneously paid amount of tax, payment to the budget, penalty interest is the amount in the transfer of which any of the following errors was made

1) in the payment document:

      incorrect taxpayer identification number:

      instead of the identification number of the tax authority at the location of which the amount of tax and payment to the budget, penalty interest is due, the identification number of another tax authority is indicated;

      the textual purpose of the payment does not correspond to the code of the purpose of the payment and (or) the code of the budget classification of income;

      2) erroneous execution by a second-tier bank or an organization performing certain types of banking operations of a taxpayer's payment document;

      3) the payment has been made to a tax authority in which the taxpayer - the sender of the money is not registered;

      4) a taxpayer - the sender of money is not a payer for this type of tax or payment to the budget, penalty interest.