Transfers by entrepreneurs and organizations of various payments to the budget should be carried out using special payment orders. Work with them must take place in accordance with Russian legislation. On the basis of what forms should payment invoices be generated? What are the features of filling out the relevant documents?
The document must correctly reflect information about it, directly about the payment, its recipient, as well as about the credit and financial structures with the participation of which the transfer is made Money.
Particular attention should be paid to filling out detail 104, which indicates the BCC for the payment. If it is incorrect, then the authority administering budget revenues may not reflect in its registers the fact that the taxpayer has correctly fulfilled the corresponding obligation.
If the BCC is incorrect, you may need to repeat the payment indicating the correct details. In some cases, it may be necessary to interact with the tax administrator regarding clarification of payments to the budget.
Whether you use the electronic payment system (Bank-Client system), 1C Enterprise, or create a payment card in any other program, you have to take into account quite a lot of data. Let's break it down into parts and deal with each one. The author offers you detailed description procedure for filling out a payment order. Even a person who is not a happy owner of accounting programs can fill it out on their own. This is what it looks like payment order(See Example 1). Each field that should be taken into account when filling it out has a corresponding number in brackets.
The data entered into the payment order is called in general terms"requisites".
Regardless of who you send the payment to (in tax office or the supplier of the goods), you must fill in field No. 2. This figure is always the same and unchanged (0401060). And it means the number of the unified form of payment order, which is established by the Central Bank of the Russian Federation.
In field No. 3 “Payment order number” the payment order number is indicated in numbers. From the beginning of the year, numbering begins again.
In field No. 4 “Date of payment order” the day, month, year are indicated. It is filled out in the format DD.MM.YYYY. For example, 02/06/2007. The word “year” is not written, and there is no dot after the year number.
Field No. 5 “Type of payment” is filled in only if an “electronic” payment is made, that is, you send a payment through the “Bank-Client” system. This is what it says here: “electronically”. If you yourself are going to take the payment order to the bank, then you don’t need to write anything.
In field No. 6 “Amount in words”, from the beginning of the line with a capital letter, indicate the payment amount in words in rubles and kopecks. At the same time, the words “rubles”, “ruble”, “ruble”, “kopecks”, “kopek” are not abbreviated. Rubles are written in words, and kopecks in numbers. If the payment amount is expressed only in rubles, then kopecks may not be indicated.
In field No. 7 “Amount”, enter the payment amount in numbers, rubles are separated from kopecks by a dash sign “-”. If the amount is expressed in numbers in whole rubles, then kopecks may not be indicated. In this case, the payment amount and the equal sign “=” are shown, while in the “Amount in words” field the payment amount is entered in whole rubles, without mentioning kopecks.
See an example of completed payments below.
The author recommends that you choose one of the methods and use it. Otherwise, you can get confused about what to write and when. It will be unpleasant when you urgently need to transfer money, and the bank refuses to accept your payment order due to an error.
In field No. 60 “TIN” the taxpayer identification number is indicated.
In field No. 102 “KPP” - the reason for registration assigned to the organization by the tax inspectorate at the place of registration. Let us remind you that an individual entrepreneur and ordinary individuals do not have a cash register. If the payment goes to them or from them, then “0” is placed in this field.
In field No. 8 “Payer”, indicate the person who sends the payment (pays). For example, if an entrepreneur does this, then, accordingly, he indicates himself (full full name and next to them in brackets - individual entrepreneur (order of the Ministry of Finance of the Russian Federation of November 24, 2004 No. 106n)). However, in practice it is necessary to be guided by the requirements of the bank. The bank may require that the payer identify himself in accordance with how he identified himself in bank card, when he certified his signature at the bank.
In the example under consideration, this may look, for example, as individual entrepreneur Svetikova Svetlana Pavlovna or individual entrepreneur Svetikova Svetlana Pavlovna. The bank may not allow your payment due to such an error. Moreover, if you send a payment to an individual entrepreneur, then it does not matter how it is written in the payment order. For legal entities, the abbreviations “ZAO” and “LLC” are accepted. But always look at how counterparties call themselves in the agreement or invoice that is issued to you for payment. If there is an error in the name of the recipient, then the partners may not receive the money.
If you still made a mistake, then you urgently need to send a letter to the bank, where you need to clarify the name of the recipient and indicate all the details of the payment order. If you were late with the clarification letter, then the money will be returned to your account. The only trouble will be that the money will “let slip” for about a week.
In field No. 9 “Account. No." indicates the payer's current account number.
In field 10 “Payer's bank” - the full name of the payer's bank indicating the city of its location.
In field No. 11 “BIC” is the bank identification code (BIC) of the payer’s bank.
In field No. 12 “Account. No. - number of the correspondent account of the payer’s bank, opened by a credit institution in an institution of the Bank of Russia.
In field No. 13 “Recipient's bank” - the full name of the recipient's bank indicating the city of its location.
In field No. 14 “BIC” is the bank identification code (BIC) of the recipient’s bank.
In field No. 15 “Account. No. - the number of the correspondent account of the recipient's bank, opened by a credit institution in an institution of the Bank of Russia.
In field No. 61 “TIN” the recipient’s identification number is indicated.
In field No. 103 “KPP” - the code of the reason for registering the recipient of funds.
In field No. 16 “Recipient” - the name of the recipient organization or full name. individual.
In field No. 17 “Account. No. indicates the recipient's current account number.
In field No. 18 “Type of op.” the type of operation is indicated. “01” is the bank code for payment by payment order.
In field No. 19 “Payment deadline.” the payment deadline is indicated.
In field No. 20 “Name of pl.” The code purpose of the payment must be indicated.
This column is not filled in until instructed by the Bank of Russia.
In field No. 21 “Design.plate.” The order of payment is indicated.
The sequence numbering is as follows:
Sequence 1. Write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as for the collection of alimony.
Sequence 2. Write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working on - employment contract(contract), remuneration under copyright agreements.
Sequence 3. The number 3 is not used.
Sequence 4. According to this priority, write-offs are made on payment documents providing for payments to the budget and extra-budgetary funds. These are taxes, fines, penalties, state duties.
Sequence 5. Intended for write-off according to executive documents providing for the satisfaction of other monetary claims.
Sequence 6. Write-offs are made for other payment documents in calendar order. These include payments to suppliers.
Field 22 “Code” is not filled in until instructed by the Bank of Russia.
Field 23 “Res.field” is reserved.
Field No. 24 “Purpose of payment” reflects the content of the transaction carried out by the payment order.
Example 3
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CJSC "Ideas for the Home" transfers by payment order the payment to the counterparty for performing work under contract No. 55 dated January 25, 2007. The payment is 50,000 rubles, including VAT - 7,627.12 rubles. The company fills out the payment form as follows:
Let's continue the conversation about field 24 “Payment purpose”. The following points can be reflected here:
- name of goods, works, services (for example, for office equipment, for transportation services);
- numbers, names and dates of documents justifying the operation of transferring funds (agreements, invoices, work acceptance certificates);
- deadline for transferring funds.
If payment is made before receipt of goods or provision of services, then you write: "prepayment".
Before the work is completed - "advance payment".
For the service provided - "services provided".
For the work done - "at final settlement".
In connection with changes in any conditions (scope of delivery, work, services; errors in calculations; changes in prices) - "additional fee".
In the latter case, it is necessary to indicate that this payment is an additional payment to the previously transferred payment, for example, an additional payment under supply agreement No. 120 dated March 13, 2007.
Here you must also indicate (see Example 3) the amount of VAT in the total payment amount. If the one who receives the payment works without VAT, then it should be written: “VAT not subject to” or: “Without VAT.”
In field No. 43 a stamp is placed in the strictly designated place. Entrepreneurs who carry out their activities without a seal should write in pen in the space reserved for the seal: “b/p”.
Field No. 44 “Signatures” is signed by a person who has the right to sign, and this right is secured by a sample of his signature certified by the bank on the bank card. There may be two signatures. If the state has Chief Accountant, then, accordingly, both signatures must be certified on the bank card. You can make the option of two equivalent signatures. That is, two people have the right of first signature, but one of the signatures is placed on the payment order.
The stamp and signature are placed on the first copy of the payment order. There can be two copies in total (usually three or more). All copies of payment slips are handed over to the bank operator. On one of them, the operator puts the bank’s mark in field 45. At the same time, this copy of the order bears the stamp of the bank and the signature of the operator who accepted the order for execution.
Fields No. 62 and No. 71 are also filled out in the bank. In field 62, the bank operator enters the date of submission of the payment order to the bank. And in field 71 - the date of debiting funds from the client’s account for this payment order.
Field No. 101, located in the upper right corner of the payment order, and fields 104-110 are filled in in case of transfer of taxes, fees and other obligatory payments to budget system Russia.
Well, we’ve dealt with simple payments, now let’s look at a payment order with the transfer of taxes.
Transfer of tax payments
When a taxpayer transfers payments to the budget system of the Russian Federation, field No. 101 is filled in. It indicates the status of the payer. We are primarily interested in status 01 - taxpayer (payer of fees) - legal entity. This is what should be indicated when transferring taxes, fees and other obligatory payments.
In general, there are other statuses:
- 02 - tax agent;
- 03 - collector of taxes and fees;
- 04 - tax agent;
- 05 - bailiff service of the Ministry of Justice;
- 06 - participant foreign economic activity;
- 07 - customs authority;
- 08 - payer of other obligatory payments, making transfers of payments to accounts for accounting income and budget funds of all levels of the budget system of Russia;
- 09 - individual entrepreneur;
- 10 - taxpayer (payer of fees) - private notary;
- 11 - taxpayer (payer of fees) - lawyer who established a law office;
- 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise;
- 13 - taxpayer (payer of fees) - another individual - bank client (account holder);
- 14 - taxpayer making payments individuals(subparagraph 1, paragraph 1, article 235 of the Tax Code of the Russian Federation);
- 15 - credit institution that issued settlement document on total amount for the transfer of taxes, fees and other payments to the budget system Russian Federation, paid by individuals without opening a bank account.
When transferring taxes, the fields discussed above are filled in similarly. We now turn our attention to fields from 104 to 110.
Only one tax/fee can be transferred with one payment order.
So, in field No. 104 “Budget classification code” (BCC) is indicated in accordance with the classification of budget income of the Russian Federation, has 20 characters.
Field No. 105 “OKATO code” indicates the code of the municipality in whose territory funds from paying taxes / fees are mobilized. Filled out in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division. You can also find out what OKATO your tax office has on the website www.nalog.ru or simply at your tax office at the information stands.
In field No. 106 “Basis of payment” there are letter indicators. One of them is indicated in the payment order.
If you enter “0” in this field, then the tax authority has the right to independently attribute the payment to one of the listed grounds, guided by the legislation on taxes and fees.
Field No. 107 “Tax period” is used to indicate the frequency of payment of the tax / fee or the specific date for payment of the tax / fee established by tax legislation. The indicator contains ten characters along with dots.
For example, the deadline for paying the annual tax under the simplified taxation system for 2007 is GD.00.2007. It is this value that will appear in field 107. If payments are quarterly - for the first quarter of 2008 - KV.01.2008. Taxes by wages must be transferred by the 15th day of the month following the month of payment. Thus, for December 2007, “salary” taxes are until January 15, 2008, and personal income tax is transferred on the day the salary is paid.
Field No. 108 “Document number” indicates the number of the document on the basis of which the payment is made. Depends on the basis of the payment. The “No” sign is not affixed. If a current payment or voluntary repayment of debt is made, then “0” is entered in this field.
Field No. 109 “Document date” indicates the date of the document on the basis of which the payment is made. Just as in the previous case, it consists of ten characters (including dividing points between the day, month and year), but contains only numbers. When transferring current tax payments or voluntarily repaying debts, they usually set the date for signing the declaration. If payment comes after tax audit, then the date of the document with the requirement to repay the arrears is written. And in field 108 the number of this requirement will be indicated.
Field No. 110 “Payment Type” has two alphabetic characters.
If “0” is indicated in this field, then tax authorities have the right to independently classify the payment as one of the listed types of payment (tax, penalty, interest or fine), guided by the legislation on taxes and fees.
In field No. 24 “Purpose of payment” the necessary additional information is indicated. For example, if tax is transferred to the Pension Fund of the Russian Federation for its insurance part, then it should be written: “PFR insurance part, your number in the Pension Fund of the Russian Federation as an employer and the period for which the payment is made.”
Example 4
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CJSC Romulus transfers the Unified Social Tax by payment order to Pension Fund for the insurance part of the pension for January 2008.
BCC of this tax is 18210202010061000160.
The CJSC is registered with the Federal Tax Service No. 5 in Moscow.
OKATO code - 45286560000.
Since the entrepreneur independently pays the calculated current tax, this means that the “Base of payment” is TP.
Payment of tax for January, therefore, “Tax period” - MS.01.2008.
The payment is current, so the document number is “0” and the document date will be “0”, since declarations are signed only once a quarter, and the tax is paid only for the first month of the first quarter.
The indicator “Payment type” has the value NS.
The payment order of Romulus CJSC will look like this.
In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields of a new payment order - payment slip - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund. As well as the use of cash register systems in non-cash payments.
NEW PAYMENT ORDER - PAYMENT in 2019
When paying taxes and insurance premiums to the budget, use standard payment order forms. Shape and payment order fields, the numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.
What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:
- payers of taxes, fees and insurance premiums;
- tax agents;
- payers of customs and other payments to the budget.
A cash register is required for all non-cash payments.
The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On National payment system" This is for example:
- bank card;
- any electronic wallets;
- online banking, etc.
CCP for non-cash payments: what has changed
WasCash register systems are used when accepting or paying funds using cash and (or) electronic means of payment for goods sold, work performed, services provided...
It becameCash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...
Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash register until July 1, 2019 (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018).
Answers to frequently asked questionsIs it now necessary to use cash register systems for non-cash payments with individuals?
Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.
Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?
No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. Exception – settlements with presentation electronic means payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.
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From June 2018, new rules for non-cash payments
These changes apply to all organizations and entrepreneurs.
From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:
- make sure that the payer has the right to dispose of the money;
- check whether the payment meets the established requirements;
- find out whether there is enough money in the account for payment;
- carry out other procedures according to bank instructions.
According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal instruction of the bank that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service will have to pay a penalty.
New rules for filling out payment orders for personal income tax from August 1, 2016
In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.
Payment amount in words field 6 indicated only in paper payments; in the electronic version, the amount is not indicated in words.
In field 21
" " you need to write a number 5
, and before there were 3.
Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)
In field 22
props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.
The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.
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Paying taxes for third parties: how to fill out a payment form
From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and physical). The Federal Tax Service said.
Legal entities can transfer taxes from their account to other organizations, and managers have the right to pay off the company's tax obligations from their own funds. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.
Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.
In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.
For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or Pension Fund) and the registration number of the organization.
If tax is transferred, indicate the name of the tax and for what period the payment is made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.
In this case, the total number of characters in the “Purpose of payment” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
For your information
When transferring insurance premiums for current periods, in the “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.
If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt that was formed earlier. And only after that the remaining amount will be counted towards current payments.
Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.
In field 8 on the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.
Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//
Place the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax
A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.
Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.
Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13
Rules for processing all other payments, except taxes, contributions and payment of municipal and public services, remain the same.
A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.
Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.
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Details for filling out payment slips for taxes and contributions will change in 26 regions
From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.
New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).
| ADDITIONAL LINKS on the topic |
- Examples of FILLING PAYMENTS TO THE TAX OFFICE
The rules for filling out payment orders when transferring payments to the budget were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums. -
Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, insurance fees and other payments to the budget system of the Russian Federation. -
Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card. -
A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account must take the following actions...
New from 05/10/2017
In the instructions of the Bank of Russiadated July 5, 2017 N 4449-U, paragraph was added 4.1 of order 383-P.
Also in "Appendix 1" in details line 101 - 110:column 1 is set out in new edition ("101 - 109"); in column 3, paragraph two is declared invalid; etc.
Excerpt: "1.3. Supplemented by Appendix 13 as amended by the Appendix to this Directive.".
New from 02/24/2017
The Federal Tax Service of Russia, in letter No. ZN-3-1/978@ dated 02/15/2017, clarified the procedure for filling out field 101 of the payment order for the transfer of insurance premiums from 01/01/2017.
Federal Tax Service of Russia in letter dated 02/03/2017 No. ZN-4-1/1931@ forpayment orders for the transfer of insurance premiumsexplained the procedure for indicating codes in the “101” field.
New from 02/17/2016
Effective from 28.03.2016 Directive of the Bank of Russia dated November 6, 2015 No. 3844-U On introducing amendments to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. According to these changes, in payment orders for the payment of taxes and fees, insurance premiums, customs and other payments to the budget system of the Russian Federation, it is not necessary to fill in detail 110 - payment type.
Excerpt from Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for carrying out transfers”water of cash" (as amended by Bank of Russia Directives No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated November 6, 2015 N 3844-U).
Chapter 5. Settlements by payment orders
5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds by bank account payer or without opening a bank account of the payer - an individual to the recipient of funds specified in the order of the payer.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for a payment order on paper), payment order details numbers are established in Appendices 1 - 3 to these Regulations.
5.4. The payment order is drawn up, accepted for execution and executed electronically, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation. (as amended by Bank of Russia Directive No. 3248-U dated April 29, 2014)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of the funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The order for the transfer of funds without opening a bank account of the payer - an individual on paper must indicate the details of the payer, recipient of funds, banks, transfer amount, purpose of payment, and may also indicate other information established by the credit institution or recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account for the payer - an individual - can be drawn up in the form of an application.
The form of the order for the transfer of funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipients of funds in agreement with the bank.
Based on the order to transfer funds without opening a bank account for the payer - an individual, the credit institution draws up a payment order.
5.8. An order for the transfer of funds without opening a bank account of the payer - an individual, transmitted using an electronic means of payment, must contain information that allows you to identify the payer, recipient of funds, the transfer amount, and the purpose of the payment.
5.9. Based on the orders of payers - individuals, a credit institution can draw up a payment order for the total amount and send it to the recipient bank of funds, to the recipient of funds agreed with the bank of the recipient of funds, to the recipient of funds using the register method or orders of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of these Regulations may be applied.
From this article you will learn:
By Order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n, further changes were made to the Rules for filling out payment orders (in order to improve automated procedures for processing information contained in payment orders, the rules for indicating information provided for in Appendices 1 - 5 to the Order specify in more detail the requirements regarding the reflection numerical values of the details (the number of characters (digits) in specific details is established, and it is also indicated that in the details all characters cannot simultaneously take the value “0”), i.e. - the requirements for filling out the details of orders for the transfer of funds to the budget are specified system of the Russian Federation), some of which came into force on December 13, 2015, the other will come into force on March 28, 2016:
By Order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n, from January 1, 2015, the requirements for indicating information in orders for the payment of taxes, fees, customs and other obligatory payments are changed:
Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n made the following changes to the rules for filling out payment orders, which must be applied from January 1, 2014:
In your payment order, instead of OKATO, from January 1, indicate OKTMO. And on March 31, a new requisite will appear - UIN code.
What is a payment order
- this is the main payment document with which the payer, an individual, individual entrepreneur or legal entity, transfers funds from his bank account or without opening an account.
Organizations and individual entrepreneurs use payment orders to pay for:
goods, works, services;
taxes, fees, contributions;
payments by legal entities and individual entrepreneurs in favor of their employees;
other payments.
The order can be submitted to the bank on paper or electronically, through the bank-client system (Internet banking, etc.).
Form (sample) of a payment order approved by Regulation No. 383-P
The new payment order form looks like this:
It looks impressive, especially when you consider how responsibly you need to approach the issue of filling out each field of the tax payment slip. The cost of a mistake is too high - these are upcoming disputes with officials about recognition of the fact of payment of the tax payment.
To prevent this from happening, let's figure out the order in which the payment order is filled out for each cell (column).
How to fill out a payment order
In order for the payment to reach the recipient, the payment order must be filled out correctly. At first glance, there is nothing complicated here, but in practice problems very often arise (especially in cases where the tax is recognized as paid) if the payment was made using a “defective” payment order. Therefore, in this article below we will talk about how everything should be done so that they do not arise in the future. To do this, you need to know what each payment field means.
The payment order form requires entering information and placing details on certain fields of the payment order in encoded form. This is necessary so that all participants (bank, payer, recipient) can understand such an order and can keep records of payments in an automated manner, quickly carrying out electronic document flow between all participants and other legal relations.
Regardless of who you send the payment to (the tax office or the supplier of the goods), the same number is indicated in the upper right corner. This number is always the same and unchanged (0401060). And it means the number of the unified form of payment order, which is established by the Central Bank of the Russian Federation.
| field number Field value |
Filling procedure |
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3 |
The payment order number is indicated (except 0). The number is assigned by the payer in accordance with its established numbering order. The number can be assigned by the bank if the payment order is filled out by the bank for transfer transactions of individuals. According to Regulation No. 383-P, the payment number cannot exceed six digits. However, this restriction has been in effect since April 1, 2013. According to the previous procedure, payment identification in the Bank of Russia settlement network was carried out using the last three digits of the payment document number, which had to differ from 000 (Appendix No. 4 to the Bank of Russia Regulations on non-cash payments in the Russian Federation dated October 3, 2002 No. 2-P). IN transition period From July 9, 2012 to April 1, 2013, it is safer to avoid numbers 1000, 2000, etc. |
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4 |
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| 6
Suma in cuirsive |
The amount is written from the beginning of the line with a capital letter. The words “rubles” and “kopecks” are indicated in the appropriate case and are not abbreviated. Kopecks are indicated in numbers. Now the amount in words only needs to be filled in on paper bills. In electronic ones it is no longer needed. But until April 1, 2013, a transitional rule applies. In payment orders it is necessary to write down the amounts in the order established by the bank (clause 10.4 of Regulation No. 383-P). Currently, many credit institutions require filling out both amounts. Moreover, in “client banks” the amount in words is filled in automatically. If it suddenly disappears, then most likely the bank has simply switched to new rules for processing documents. There is no need to fill in the amount manually, but it would be a good idea to clarify this information in the bank. |
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| 7
Sum |
The amount is indicated in numbers, rubles are separated from kopecks by a “-” sign (for example, 7575-28). If the amount is in whole rubles, without kopecks, then 00 kopecks can be omitted, but the payment amount and the equal sign "=" (for example, 7575=) are indicated. In this case, kopecks are also not indicated in field 6 “Amount in words”. |
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| 8
Payer |
Entity:
Individual entrepreneur:
Individual:
An individual engaged in private practice in accordance with the procedure established by law
if the payment is made only through Russian banks - indicate the full name. completely (in nominative case) and type of activity (for example, lawyer, etc.); if the payee's bank or intermediary bank is foreign bank, then additionally indicates the address of residence/registration * . * Information about the address of location or place of residence is highlighted with the sign “//”. ** Information about the individual payer is highlighted with the sign “//” |
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| 9
Account No. |
The payer's account number is indicated (20-digit, for payments to bank accounts starts with 405, 406, 407, 408) |
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| 10
Payer's bank |
The name and location of the payer's bank is indicated (for example, the "Go and Find" Branch of OJSC "Nae*business", Nizhny Novgorod) |
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| 11 | Is affixed bank identification code (BIC) payer's bank. A BIC is assigned to each bank when it is opened by the Central Bank of the Russian Federation, and is entered into the specialized Directory of bank identification codes for settlement participants making payments through the settlement network of the Bank of Russia. |
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| 12
Account No. |
Correspondent account number of the payer's bank. If the payer is a client of the Bank of Russia, then the field is left empty. |
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| 13
payee's bank |
The name and location of the recipient's bank is indicated (for example, OJSC "Frivolny", St. Petersburg) |
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| 14 | The bank identification code (BIC) of the recipient's bank is entered. A BIC is assigned to each bank when it is opened by the Central Bank of the Russian Federation, and is entered into the specialized Directory of bank identification codes for settlement participants making payments through the settlement network of the Bank of Russia. |
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| 15
Account No. |
The correspondent account number of the recipient's bank is indicated. If the recipient is a client of the Bank of Russia, then the field is left empty. |
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| 16
Recipient |
These requirements of Regulation No. 383-P must be observed in payments to the counterparty. |
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| 17
Account No. |
The account number of the recipient of the funds (20 digits) is entered. |
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| 18
Type op. |
In this field (“Type of transaction”) the payment order code is indicated. Codes for payment and settlement documents are established by the Bank of Russia in the rules for maintaining accounting records in credit institutions. For a payment order, a code must be specified in this field 01 . |
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| 19
Payment deadline. |
The field is not filled in. | ||||||||||||||||||||||||||||||||||||||||||
| 20
Name pl. |
The field is not filled in | ||||||||||||||||||||||||||||||||||||||||||
| 21
Essay. plat. |
In the "Payment priority" field, one of the 6 priorities established by Article 855 of the Civil Code of the Russian Federation is indicated. Most often, payments by payment order involve specifying the following priority groups: 3 – payments to the budget, contributions to funds, salary transfers; 6 – settlements with other sellers and suppliers. |
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| 22
Code |
The field is not filled in. From March 28, 2016, the UIN can consist of 20 or 25 characters. |
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| 23
Res. field |
The reserve field is not filled in. | ||||||||||||||||||||||||||||||||||||||||||
| 24
Purpose of payment |
Indicated: purpose of payment, name of goods, works, services, numbers and dates of contracts, sales documents, other necessary information. From the new Rules it follows that payers fill out VAT as part of the payment at will. Previous rules required that VAT be highlighted as a separate line or that it be noted that no tax was paid. Banks still require that in the purpose of payment whether the amount includes VAT. Therefore, it is safer not to refuse such information. These requirements of Regulation No. 383-P must be observed - in all payments. |
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| 43
M.P. |
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| 61
TIN |
The TIN of the recipient of funds (if available) is indicated. From March 28, 2016, the recipient of tax payments and insurance contributions can have an INN of only 10 characters. The recipient's checkpoint () must consist of 9 characters. In this case, the TIN value cannot begin with two zeros. |
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| 62, 71 | Fields are filled in bank(indicate the date of receipt by the bank and the date of debit). | ||||||||||||||||||||||||||||||||||||||||||
Fields 101 – 110 of the payment order
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| 101 | Payer status is indicated: 01 - taxpayer (payer of fees) - legal entity; 02 - tax agent; 03 - an organization of federal postal services that has issued a settlement document for the transfer to the budget system of the Russian Federation of taxes, fees, customs and other payments from foreign economic activity (hereinafter referred to as customs payments) and other payments paid by individuals; 04 - tax authority; 05 - territorial bodies Federal service bailiffs; 06 - participant in foreign economic activity - legal entity; 07 - customs Department; 08 - a payer of other payments who transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities); 09 - taxpayer (payer of fees) - individual entrepreneur; 10 - taxpayer (payer of fees) - a notary engaged in private practice; 11 - taxpayer (payer of fees) - lawyer who established a law office; 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise; 13 - taxpayer (payer of fees) - other individual - bank client (account holder); 14 - a taxpayer making payments to individuals; 15 - a credit organization (its branch) that has issued a settlement document for the total amount for the transfer to the budget system of the Russian Federation of taxes, fees, customs duties and other payments paid by individuals without opening a bank account; 16 - participant in foreign economic activity - an individual; 17 - participant in foreign economic activity - individual entrepreneur; 18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties; 19 - organizations and their branches that have issued a settlement document for the transfer to the account of the Federal Treasury of funds withheld from the earnings (income) of the debtor - an individual to pay off debt on customs duties on the basis of an executive document sent to the organization in in the prescribed manner; 20 - a credit institution (its branch) that has issued a settlement document for each payment by an individual for the transfer of customs duties paid by individuals without opening a bank account. Note: state fees value is indicated 08 - a payer of other payments who transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities). From 03/28/2016 (if one of the statuses 09 - 14 is indicated in the payment) and at the same time there is no unique accrual identifier (UIN) in the “Code” detail, then the TIN must be indicated in the field provided for it. |
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| 102 | The payer is indicated (if any). | ||||||||||||||||||||||||||||||||||||||||||
| 103 | The recipient's checkpoint is indicated (if available). From March 28, 2016, the checkpoint of the recipient of funds must consist of 9 characters. In this case, the checkpoint value cannot begin with two zeros. |
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| 104 | The indicator is indicated in accordance with the classification of budget revenues of the Russian Federation. From March 28, 2016, it is necessary to indicate 20 or 25 KBK characters (digits), while all KBK signs cannot simultaneously take the value zero (“0”). |
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| 105 | The code value is entered OKATO municipal formation in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division, on the territory of which funds from paying taxes (fees) are mobilized into the budget system of the Russian Federation. From January 1, 2014 in detail "105" of the payment order for the payment of taxes you will need to enter (All-Russian Classifier of Municipal Territories) instead of OKATO codes. In this case, you must indicate the OKTMO code of that urban or rural settlement (intra-urban territory of federal cities, urban district, municipal district), on the territory of which funds from paying taxes, fees and other payments are mobilized. If the tax is paid on the basis of a tax return, the OKTMO code must be indicated in the designated field in accordance with this tax return. In this regard, taxpayers and tax agents, starting from January 1, 2014, when filling out tax returns(before approval of their new forms) it is recommended to put in the “OKATO code” field (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585). In order to unambiguously identify budget payments, the financial authorities of the constituent entities of the Russian Federation, together with the Federal Tax Service and the Federal Tax Service of Russia, have been instructed to update the table of correspondence between OKATO codes and OKTMO codes (letter of the Ministry of Finance of Russia dated October 9, 2013 No. 21-03-05/42211). It is better for organizations to clarify in advance with their inspection what codes to put on payments after January 1. From March 28, 2016, it is necessary to indicate the value of the code assigned to the territory of the municipality (inter-village territory) or settlement, which is part of the municipality in accordance with OKTMO. The OKTMO code consists of 8 or 11 characters (digits), and all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”). |
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| 106 |
The indicator is indicated reasons for payment, which has 2 signs and can take the following values: The "payment basis" field can take the following values: "DE"- customs declaration; When making other payments to the budgetary system (for example, payment for services of budgetary institutions administered by authorities state power, some types of fines and state duties not administered by tax authorities) in this fieldis marked 0. According to the new rules, the “106” detail is supplemented with the following values of the payment basis: IN- repayment of investment tax credit;TL- repayment by the founder (participant) of the debtor organization, the owner of the debtor’s property - unitary enterprise or a third party debt in the course of procedures applied in a bankruptcy case; RK- repayment by the debtor of debt included in the register of creditors’ claims during the procedures applied in the bankruptcy case; ST- repayment of current debt during the specified procedures. |
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| 107 |
When paying tax payments: A tax period indicator is entered indicating the frequency of payment of the tax (fee) or the specific date of payment of the tax (fee). If payment is paid monthly, then the indicator has the form: When making customs and other payments from foreign economic activityin this field seems to be customs authority code. |
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| 108 |
The number of the document on the basis of which the payment is made is indicated. Depending on what value it has, the number of the following documents is indicated in field 108:
If an individual pays a tax (fee) on the basis of a notice filled out by the tax authority, then this field is filled with the value specified in the “Document Index” field of this notice.
When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this fieldis marked 0. From March 28, 2016, in field 108 of the order for the transfer of funds, the number of the document that is the basis for the payment is indicated. When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay a tax (fee) (the indicator of the basis of payment has the value “TP” or “ZD”), the document number is indicated in the indicator zero("0") |
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| 109 | The date of the document on the basis of which the payment is made is indicated in the format "DD.MM.YYYY". For current payments(the value (basis of payment) is equal to “TP”) the document date indicator indicates the date of the declaration (calculation) submitted to the tax authority, namely the date the declaration was signed by the taxpayer. If debt is repaid voluntarily for expired tax periods, in the absence of a requirement to pay taxes (fees) from the tax authority (the value of the payment basis indicator is equal to “ZD”), a zero (“0”) is entered in the document date indicator. In other cases, indicate the date of the document whose number is entered in field 108. in this fieldis marked 0.
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110 |
Rules for the design of field 110 of the payment slip from 01/01/2015, including the reduction in the number of required details. WITH specified date there is no need to fill in the details “110” - payment type” when issuing a payment order. Instead, codes of subtypes of income will be reflected in 14 - 17 digits of the KBK, allowing you to identify the type of payment: 2100 - penalties on the corresponding payment; 2200 - interest on the corresponding payment. When paying tax payments: The payment type indicator is entered: When making customs and other payments from foreign economic activity: The payment type is indicated in the following values: When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this field pis growing 0 . PE- payment of penalties; PC- payment of interest.In other cases, it will be necessary to indicate zero "0". Thus, when paying a tax (fee), including an advance payment, contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities, the value “0” is indicated in detail “110”. It is expected that this simplification will allow us to avoid errors that usually occurred when filling out this detail. |
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Sample filling in accordance with Rules No. 383-P:
A sample payment form was taken from the UNP website.
How to fill out a payment form when transferring taxes for other persons
In Letter No. ZN-3-1/1850@ of the Federal Tax Service of Russia dated March 17, 2017, the Federal Tax Service explained how to fill out the details of a payment document in case of paying taxes for other persons:
“TIN of the payer” – TIN of the payer whose obligation to pay tax payments, insurance premiums and other payments is fulfilled;
"KPP" of the payer - the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled;
“Payer” – information about the payer making the payment. For individuals - last name, first name, patronymic of the individual performing the duty of the payer to make payments to the budget system of the Russian Federation;
“Purpose of payment” – INN and KPP (for individuals only INN) of the person making the payment and the name (full name) of the payer whose obligation is being fulfilled. To highlight information about the payer, the “//” sign is used. These details are indicated in the first positions in relation to other additional information indicated in the "Payment purpose" field;
“Payer status” (field 101) – the status of the person whose obligation to pay tax payments, insurance premiums and other payments is fulfilled.
OKTMO codes
New version of the All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (taking into account changes from 1/2013 to 12/2013):
Volume 1. Central federal district(RAR archive 1.5 Mb)
Volume 2. Northwestern Federal District (RAR archive 0.7 Mb)
Volume 3. Southern Federal District (RAR archive 0.3 Mb)
Volume 4. North Caucasus Federal District (RAR archive 0.2 Mb)
Volume 5. Volga Federal District (RAR archive 1.1 Mb)
Volume 6. Ural Federal District (RAR archive 0.2 Mb)
Volume 7. Siberian Federal District (RAR archive 0.5 Mb)
Volume 8. Far Eastern Federal District (RAR archive 0.2 Mb)
Information from the Ministry of Finance of Russia - Summary table of compliance of OKATO codes with OKTMO codes of the Russian Federation as of December 31, 2013
Where to indicate the UIN
On March 13, 2014, the Federal Tax Service of Russia published an Explanation “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (duties) to the budget system of the Russian Federation”:
Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n approved the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the Rules), which came into force on 02/04/2014.
Compliance with these Rules requires the mandatory completion of all details of the order for the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the order).
The form and details of the order correspond to the payment order given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”
For tax payers, budget revenue administrators, and all other preparers of orders, the Rules provide for the indication of a unique accrual identifier (hereinafter referred to as UIN).
The above-mentioned order of the Ministry of Finance of Russia provides for the indication of UIN from 03/31/2014- in the order details " ". Until March 31, 2014 The UIN is indicated in the " " requisite. If it is impossible to specify specific meaning The UIN in the “Code” detail indicates zero “0”.
Similar explanations on the procedure for indicating the UIN, if available, are contained in the letter of the Central Bank of the Russian Federation dated November 26, 2013 N 45-7-1/121.
Thus, there are situations when the UIN is missing.
What are these situations?
When transferring amounts of taxes (fees) calculated by legal entities and individual entrepreneurs independently on the basis of tax returns (calculations), the accrual identifier is the budget classification code (BCC), which is reflected in the payment order. A UIN is not generated when making tax payments by these taxpayers.
In connection with these circumstances and the need to comply with the provisions of the Rules on preventing legal entities and individual entrepreneurs from having blank details at their disposal, the order states:
until 31.03.2014 in the attribute " " (field 24) - " UIN 0///".
After information about the unique accrual identifier, which accepts null value(UIN 0), the separating sign “///” is placed. After separator the taxpayer may indicate additional information necessary to identify the purpose of the payment;
from 03/31/2014 in the attribute " " (field 22) - "0".
Taxpayers - individuals pay property taxes (land tax, property tax for individuals, transport tax) on the basis tax notice, sent by the tax authority, and the payment document (notice) attached to it in Form N PD (tax).
These documents are filled out automatically by the tax authority using software, including UIN. In this case, the index of the document is indicated as the UIN in the payment document (notice) in Form N PD (tax).
If an individual wants to transfer tax payments to the budget system in the absence of a notification from the tax authority and a completed payment order (notice) attached to it, then he or she generates a payment document independently.
What opportunities are there for this?
A payment document can be generated using an electronic service posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.
Taxes can be paid in cash via credit institution.
If a payment document (notice) in form N PD-4sb (tax) is filled out by an individual at a branch of Sberbank OJSC, the document index and UIN are not indicated. In this case, the payment document (notice) must indicate the surname, first name, patronymic of the individual, as well as the address of the place of residence or place of stay (if the individual does not have a place of residence).
Also, taxes can be paid by an individual through any other credit organization that can issue a full-format payment order. In this case, in field 22 "Code" indicate "0" or the index of the document assigned by the tax authority, if the individual has one.
Rules for filling out payment slips if tax payments are transferred by another person
Federal Law No. 401-FZ dated November 30, 2016, included in Article 45 of the Tax Code of the Russian Federation a rule on the possibility of paying tax payments for a taxpayer by another person.
In this regard, rules for filling out payment slips have been developed, providing for the following:
in the "TIN" field of the payer, the value of the TIN of the payer is indicated, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled;
in the "Payer" field - information about the payer making the payment (name of the legal entity or full name of the individual);
in the "Purpose of payment" field - TIN and KPP (for individuals only TIN) of the person making the payment and the name (full name) of the payer whose obligation is being fulfilled. To highlight information about the payer, the “//” sign is used. These details are indicated in the first positions in relation to other additional information indicated in the “Purpose of payment” field;
in field "101" "Payer status" - the status of the person whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled.
When performing duties:
1. legal entity - "01";
2. individual entrepreneur - "09";
3. a notary engaged in private practice - “10”;
4. lawyer who established a law office - “11”;
5. heads of a peasant (farm) enterprise - “12”;
6. individual - "13";
7. taxpayer making payments to individuals - “14”.
The article was written and posted on February 5, 2013. Added - 10/06/2013, 12/22/2013, 01/14/2014, 01/26/2014, 03/15/2014, 12/10/2014, 03/21/2016, 12/22/2016, 03/28/2017
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