Our technological time has brought great changes to various spheres of people's lives: from the modernization of equipment in production to household appliances and the entertainment sector. Innovations have not spared the financial sector, namely payments and mutual settlements. And yet, despite the widespread use of online transfers and various types of electronic payment systems, payments through payment cards still remain, although not the only, but the most common way to make a non-cash transfer throughout the Russian Federation. At the same time, each payer should know about the payment type details in the 2019 payment order.
Where in the document
Let us say right away that the popularity of payment orders does not eliminate all questions regarding filling out lines and individual details in this form. In addition, every few years, new changes occur in this area that affect the rules for filling out any details. Thus, one of the fields of the payment slip that was often affected by new requirements is line 110.
The figure below shows the legally approved form of payment. The payment type is allocated to the bottom right corner. This is field 110.
General provisions on payment orders
The payment form was developed and approved by the Central Bank of Russia on June 19, 2012 by regulation No. 383-P. Filling out this form must be based on the methodology approved by the Central Bank in the same regulatory document.
Following what is written in Appendix No. 3 of this act, in the 2019 payment order, along with other details, there is field 110.
In addition, based on the composition and description of the details of the payment order, which are attached to the mentioned Regulation No. 383-P, this column is considered a detail indicating an order to the bank or credit institution to make a payment.
Initially, field 110 should reflect the corresponding type of payment in the payment form. This column continues to appear in the 2019 instruction form (see figure above).
Filling out field 110: how the rules have changed
When a corresponding order is issued for the bank to transfer a certain amount of money to a specific addressee, the payer’s employee responsible for this is faced with the issue of correctly forming sections of the payment order. This also applies to detail 110 in the lower right corner of the form.
This column required two capital letters and was filled out as follows:
- “PE” – if it was necessary to note that penalties are being transferred;
- “PC” – when paying interest;
- if the payment administrator is the Federal Tax Service of Russia, then “0” (zero) was entered in field 110.
Meanwhile, after January 1, 2015, this section of the payment is left empty. If you analyze the order of the Russian Ministry of Finance dated October 30, 2014 No. 126n, you will notice that field 110 does not need to be filled in at all when preparing a payment for a money transfer. Everywhere there is either the word “exclude” or “move to detail 109”.
In addition, in the text of the Order of the Ministry of Finance dated November 12, 2013 No. 107n, information about this field was completely excluded.
Please note that the type of payment in a payment order on paper did not disappear from this document as unnecessary in 2019, but it does not need to be filled out. This is evidenced by a special explanation of the Central Bank in Appendix No. 1 to Regulation No. 383-P.
Regardless of the direction - money is transferred to an individual or to the country's budget - field 110 in the payment order is not filled out.
In the recent past, the same Central Bank issued a letter dated December 30, 2012, No. 234-T, according to which payers were obliged to enter a zero value in column 110 after January 1, 2015. As a result, these regulatory instructions of the Central Bank of the Russian Federation were in conflict with each other. And it needed permission.
After March 28, 2016, this dilemma was resolved, since the Central Bank of the Russian Federation issued instructions dated November 6, 2015 No. 3844-U. It says that details from 101 to 109 inclusive of the payment must indicate the information required by regulatory legal acts adopted by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation on the basis of Law No. 161-FZ “On the National Payment System” (Part 1 Art. 8). You no longer need to fill out field 110.
As a result, the latest changes free the payer from filling out column 110 on paper and electronically.
By the way, now administrators of money coming into the budget recognize the type of transfer based on the KBK - budget classification code. Column 104 is intended for him in the payment order.
Today, any payer, be it an individual or legal entity, individual entrepreneur, can make money transfers, both from his bank account and without opening an account. To do this, he will simply need to fill out the payment order accordingly.
Why is a payment order filled out?
A document called a “payment order” is most often filled out for payment:
- for goods, work, services of suppliers, sellers and contractors;
- tax collection, contributions, as well as state duties and other types of payment to the budget or social or health insurance system;
- payments by legal entities, individuals or individual entrepreneurs in favor of their own employees or other individuals;
- charitable payment;
- other type of payment in accordance with the legislation of our country.
In addition, a payment order is necessary to make a transfer from one individual to another individual or between one’s accounts or deposits. A payment order can be submitted to the bank at:
- electronic;
- on paper;
- through a special “bank-client” system, i.e. Internet banking, etc.
In the language of specialists, a payment order is one of the forms of non-cash payment, which is an order from the owner of this account or the payer to his bank for a bank transfer of a certain amount to the recipient’s account opened in this or some other bank. When making payments in this way, the bank undertakes, on the basis of the payer’s order, from the funds that are in its accounts, to transfer the amount of money specified in the order to the account designated by the payer.
Moreover, the transfer must be within the period provided for by law, or within the period established in accordance with it in the case where a shorter period is not provided for under the bank account agreement. By agreement of the parties, the payment order can be urgent or early. An urgent payment order is used in the following cases:
- when an advance payment is made, i.e. payment made before the delivery of goods, as well as work or services;
- payment after shipment of the goods - by direct acceptance of the goods;
- partial payment for large transactions.
Payment order fields
Field 1, being the name of the document, is filled in as a “payment order”. The next field, number two, is the form number according to OKUD OK 011-93. In the third field, the payment order number is indicated in numbers. Then fill in the date, type of transfer to be paid, and amount in words. After this, the payer’s data, personal account number, name and location of the bank in which the payer’s account is opened are entered in field 8. Then, all the details of the recipient - an individual or an account to which fines, penalties, state duties and other government fees are transferred - are entered in detail and without errors.
Reason for payment - field 106
Fields from 101 to 110 are filled in by payers or authorized persons for the payment of various tax fees, state duties, fines, penalties, etc. They indicate information that is established by the Ministries of Taxes and Duties and the Ministry of Finance, as well as the Customs Committee. Each field from 101 to 110 is filled in only when making a payment for the transfer of the tax contribution, as well as such fees as state duty, fine and other similar obligations for payment under these items. For other cases, these fields should be left blank.
Field 106 is a field in which the basis of payment is indicated. These can be codes ZD, AR, TR, etc.). The payment basis indicator is expressed by two characters, which the company accountant or individual entrepreneur must select and fill in in the “payment basis” column. The payment basis indicator can take one of ten values, the interpretation of which is as follows:
- basis of payment - TP - this is the payment of the current year, when there is no violation of the deadline;
- basis for payment ZD - filled in when voluntarily repaying the debt of the expired tax period;
- the basis for payment TR is the requirement of the tax authority;
- RS is the repayment of overdue debt, carried out in accordance with the schedule;
- RT in the completed payment order - when repaying the restructured debt;
- The VU in the payment order is filled in when paying off the deferred debt when external management is introduced;
- OT is the repayment of deferred debt;
- AP is the repayment of debt according to the inspection report;
- PR in field 106 is filled in when paying to repay debts suspended for collection;
- AR - debt subject to payment under a writ of execution.
Another important field to fill out is field 110 - “payment type”. It also has a sign. The decoding of each sign shows the following indicator:
- TS is the payment of tax fees;
- AB is an advance payment or prepayment, including a ten-day payment;
- PE - filled in when paying a fine;
- PC - filled in when paying interest;
- The AS must be completed upon payment of such a sanction as an administrative fine;
- IS - other fine;
- SA - sanctions from the tax authority.
The amount of the monthly advance payment - the indicator with the abbreviation TP, payable in accordance with field 106 of the payment basis, is calculated as follows:
- in the first quarter of the current period, the TP is equal to the amount of the monthly advance payment payable for the last three months of the previous tax period:
- in the second quarter, one third of the advance payment amount calculated for the first reporting period is accepted for payment;
- in the third quarter in field 106, the TP indicator is equal to one third of the difference between the amounts of the advance payment calculated based on the results of the six months and calculated based on the results of the first quarter;
- in the fourth quarter - one third of the difference between the amounts of the advance payment calculated based on the results of nine months and based on the results of the six months.
Moreover, if the payable indicator is negative or equal to zero, then no payments are made in the corresponding quarter in field 106.
AP indicator - debt repayment according to the inspection report
Today, the question of how to pay taxes is as relevant as the question of how and where you can earn money. The duties of a tax inspector include, first of all, tax control over the activities of a company and individual entrepreneurs. It is necessary to verify the correct implementation of the legislation by a given taxpayer.
During a tax audit, inspectors may discover violations for which a fine may be imposed on the taxpayer. In addition, the entrepreneur will need to fill out a payment slip, in which the AP code will be indicated in field 106. AP - repayment of debt on the basis of an audit report is carried out on the basis of a decision of the tax inspector.
In addition, the AP filled in field 106 can be carried out in the event of an on-site inspection. The tax office is obliged to prepare a report indicating the amount of the tax liability within ten working days. The said deadline for payment of the AP may be extended, but for a period of no more than one month (according to paragraph 1 of Article 101 of the Tax Code).
If the organization does not pay the budget within the specified period, i.e. does not fill out a payment request under clause AP, then the tax inspectorate, within ten working days from the date the decision comes into force, sends a demand for payment, in which, in addition to clause AP, field 106, the entrepreneur will have to include clauses TR, AR and CA. Codes TR, AR and CA must be filled in in case of payment not only of debts, but also penalties or fines accrued as a result of a tax audit.
When repaying debts to the budget upon request for payment of taxes or fees from the inspecting tax authority (code AR) or in connection with the introduction of an external type of management (UM), as well as in the case of deferred or installment, restructured or suspended debt payment in terms of tax period AR and TR, a very specific date must be entered in field 106. And it should be interconnected with the indicator of the basis for payment of the TP.
For example, when the indicator (in field 106) takes on the value TR, then in field 107 the payer or his authorized person will need to indicate the payment deadline, which is established in the requirement from the inspection body for the payment of government fees. However, if the payment basis indicator in this field is the RS code, then you should enter the date of payment of the specified part of the installment amount in accordance with the installment plan established for payment.
And if the taxpayer fills out a payment order for payment of debt in accordance with the audit report - code AP or according to the executive document - code AR, then in the tax period indicator in field 107 the number “0” should be entered. Or when, for example, a taxpayer fills out the basis for early payment of tax (TA), then in this case, in the tax period indicator in the same field, only the upcoming tax period is indicated for which the tax/fee is currently paid according to the TA code.
In field 108 fill in the number of the document on the basis of which payment is made. For example, when the basis for payment is TR, the number of the request from the tax authority for the payment of tax levies is filled in, when AR is the number of the executive document that was drawn up on the basis of enforcement proceedings, and when ZD a “zero” is entered.
In field 109 you must indicate the date of preparation of the document on the basis of which the form for payment is filled out. For current TP payments, the date of the declaration that is submitted to the tax authority is indicated - the date it was signed by the taxpayer or other authorized person. If a conscientious payer recognizes his mistake and voluntarily repays his debt for expired periods in the absence of a requirement for payment, i.e. if the value of the indicator of the basis of the property is set, in the indicator of the field about the date of the document, “zero” is again placed before the property.
For all other payments, except for PO, for which the payment requirement is filled out in accordance with the requirement of the inspection body, including with the value of the TR indicator, the date of this requirement is entered in the document date field. Tax payments, as well as other transfers to the Russian budget, have a number of their own characteristics. Only they require filling out fields 101, 104-110. The order form must contain information about both the name of this document and the code of this form, number and date of preparation.
In addition, the form of this document requires the mandatory indication of all the main details of the person making the transfer - account number and TIN, as well as his banking institution - BIC - bank identification code, correspondent account number, sub-account. And of course, it must contain all the details of the recipient and the bank serving the recipient.
In 2014, the type of payment orders for transferring funds to the budget changed. In particular, the clause “Basis of payment” (106) appeared in the document. Banks no longer control whether all fields are filled out correctly. This responsibility rests with taxpayers.
Innovations
Any organization or individual entrepreneur becomes a taxpayer from the moment of state registration and assignment of a TIN. From that moment on, they have the obligation to pay taxes and submit returns to the Federal Tax Service. The new procedure for processing payments includes the following changes:
- The exact number of characters in lines “60” (TIN) and “103” (KPP) is clearly stated. The TIN of individuals consists of 12 digits, and of legal entities - of 10. The checkpoint consists of 9 characters. Both codes cannot start with "00".
- The new UIN details may include 20 or 25 characters. KBK - 20 digits, OKTMO - 8 or 11. Moreover, none of the listed codes can contain only “0”.
- A new mandatory payment detail has appeared - “Basis of payment” (106). State duty, fine, penalty and regular debt repayment are listed under different codes.
A number of changes affected the rules for filling out the “Payment Type” field (110). When paying taxes and fees, you do not need to fill in this information. But the code for the subtype of income should be reflected in the KBK. This will be used to identify the payment:
- 2100 -- transfer of penalties;
- 2200 - interest payment.
Let's take a closer look at all these changes.
Payment order
This is a payment document with which the payer transfers funds from his account. This document is used to pay for goods, services, taxes and fees. It is drawn up on paper or electronically, using the “Bank-Client” system. The form of the document is approved by Regulation No. 383-P “On the rules for conducting the transfer of funds in domestic currency on the territory of the Russian Federation.” The information is entered into the payment order in encoded form. This is necessary for quick accounting of payments and automated document flow between all participants in legal relations. Let's take a closer look at the order in which each column is filled in.
Sequence
Art. There are 5 payment queues. For clarity, we present the information in the form of a table.
Required details
The same form number of the form is always indicated in the upper right corner - 0401060. Next, the serial number of the document is written. It is assigned by the bank and consists of 6 digits. Identification is carried out using the last three digits.
The date is entered in the format DD.MM.YYYY. If a document is sent via Internet banking, the system assigns the required format independently. If the document is drawn up on paper, then it is important not to confuse the first two indicators.
It is written in the form of a code approved by the bank. The amount is indicated in words only on paper; the same information is duplicated in numbers. Rubles are separated from small change by a sign ("-"). If the amount is indicated without kopecks, then you can put the "=" sign (7575=).
In the “Payer” field, the legal entity indicates its abbreviated name. If the payment is sent abroad, the address of the location is additionally indicated. Individual entrepreneurs and individuals indicate their full names. (in full) and legal status. In the case of an international payment, the address of residence is additionally indicated. Payment can be made without opening an account. In this case, the document contains the name of the bank and information about the payer: his full name, tax identification number, address. The payer's account must consist of 20 digits.
The document contains the name of the sender and recipient's bank, its address, BIC, correspondent account numbers, and the abbreviated name of the recipient. If the transfer is made through an account opened with another financial institution, then the client’s account number is additionally indicated.
The payment code is entered in the “Type of transaction” field, and in the “Payment purpose” - what exactly the payment is for. If we are talking about budget payments, then the information from this field should complement the “Base of payment” (106). Penalties and fines are paid with a unique code, but goods and services are paid without it. After filling out all the fields, the stamp and signature of the bank’s responsible person is affixed.
These are standard details that must be present in any payment document. Now let's look at the additional fields that are filled in when transferring taxes.
OKTMO
The payment order contains a mandatory field “Basis of payment” (106), the explanation of which will be presented below. Also, according to the new rules, you need to indicate OKTMO instead of OKATO. You can find out the code on the website of the territorial department of state statistics or through the Federal Tax Service service of the same name. To obtain information, you need to select a region, indicate OKATO or municipality. The results may be presented in an abbreviated version. If OKTMO ends with “000”, then the first 8 characters will appear as a result of processing. If OKTMO is 46534426636 (contains 11 characters), then the code will be reflected in full.
Unified KBK
Starting from 2014, payments for the transfer of insurance premiums for compulsory insurance should use KBK 39210202010061000160. Payments for the formation of the insurance part of the pension are transferred using this code. The Pension Fund will independently distribute funds based on quarterly data.
Pension Fund and Social Insurance Fund
In payments to the Pension Fund of Russia, the value “08” is indicated in the “101” field. Individual entrepreneurs without employees indicate the status “24” in this field. In line “108” you need to enter your SNILS number (only numbers, no dashes). In this case, you must indicate the number assigned during registration of the individual entrepreneur. In lines “106-110” you should enter “0”.
Types
According to the new rules, “Payment type” is not filled in. Previously, it indicated codes depending on what kind of debt the payer was repaying: penalty (PE), interest (PC), fine (SH), customs debt (CD), taxes (0).
Payer status (101)
If the “Base of payment” detail (106), the explanation of which will be presented below, identifies the purpose of the funds, then the data in cell “101” determines who is making the transfer. There are 26 payer statuses in total. Let's look at the most popular ones (see table below).
Foreign trade participant - legal entity. face |
|
Individual - participant of foreign trade activities |
|
Individual entrepreneur - participant in foreign trade activities |
|
Entrepreneur |
|
Notary |
|
Lawyer with his own office |
|
Head of a farm |
|
Other individual - bank account holder |
|
The taxpayer making payments to individuals. persons |
|
Organizations that transfer funds withheld from salaries |
|
Taxpayer group member |
|
An individual transfers money to pay insurance premiums |
It is also necessary to check whether the transfer matches the status of the sender.
If an individual entrepreneur pays personal income tax on his income, then the transaction should be assigned the status “09”. If an entrepreneur pays personal income tax on the income of employees, then he acts as an agent. In this case, you need to indicate the status “02” on the payment.
The status indicated when transferring land tax or income tax depends on the BCC. The table of details is presented in the letter of the Ministry of Finance No. 10/800. Before filling out the document, you should check the data with the table to avoid errors. If the BCC is indicated incorrectly, a tax arrears will arise.
Payments with different statuses are recorded in different personal accounts. If this detail is specified incorrectly, in the internal accounting of the Federal Tax Service the amount will be credited to the debt, which the individual entrepreneur may not have. The tax for which the payment was sent will remain unpaid, even if the details “Base of payment” (106) are registered. The fine and penalty will be charged on the amount of the resulting arrears. Most often, such situations arise in organizations that are both payers and agents.
Payment basis “106”: decryption
Fine, penalty and interest on debt can be repaid on time or in arrears. Based on the information provided in this field, you can understand which document and for what period funds are transferred to the budget. The “Bases of payment” indicator (106) is interconnected with three more lines: period (107), number (108) and date (109) of the document.
Let's look at how to make monthly, quarterly and annual payments:
- Basis of payment (106): TP. Explanation: payment according to current year bills. In this case, the date of signing the document is indicated in field “109”, and “0” is entered in “108”.
- Basis of payment (field 106): ZD. Repayment of debts on expired taxes in the absence of a requirement from the Federal Tax Service, that is, at the taxpayer’s own request.
- Basis of payment (field 106): BF. This is how an individual’s current payment through a bank account is designated.
Legal settlement
If the basis of payment (106) “TP” means voluntary repayment of overdue debt, then the following codes are used if the Federal Tax Service has sent a request to repay the debt.
If the debt repayment case has been sent to court, how to fill out the payment order (field “106”)? The basis for payment will depend on at what stage of the legal investigation the debt is repaid.
This is what a correctly executed payment order should look like (field “106”: “Base of payment”). The document must also indicate the material number and the date of the relevant court decision.
How else can a payment order be filled out (“Basis of payment”, 106)? A sample filling can be found in the table below.
If the “Base of payment” field (106) is not filled in, Sberbank or another credit institution through which the payment passes assigns code “0”. This means that the payment cannot be identified.
Taxable period
Let us separately consider how the “107” detail is filled in when making payments. In all of the above transactions, the tax period is reflected as follows:
- transfer of insurance premiums - “0”;
- tax transfer - 10-digit code of the Federal Tax Service in the format "SS.UU.YYYY".
First signs of the payment period:
- "MS" - month.
- "KV" - quarter.
- "PL" - half a year.
- "GD" - year.
The fourth and fifth characters after the dot indicate the period number. If the tax is paid for January, “01” is entered, if for the second quarter - “02”. The last four signs indicate the year. These three groups are separated by dots. This scheme allows you to quickly decrypt payments. For example, VAT is transferred for February 2016, then in detail “107” you need to enter “MS.01.2015”. If there are several deadlines for the annual fee, and separate payment dates are set for each, then these dates are indicated in the period.
If funds are transferred not for the full reporting period, but only for several days, then the first two characters will look like “D1” (2,3). Depending on what figure is indicated, the tax is transferred for the 1st, 2nd or 3rd decade. If payment is made at the request of the Federal Tax Service, then a clear date of the act must be indicated. The specific period must also be indicated in the payment document if an error was discovered in a previously submitted declaration, and the taxpayer tries to independently charge additional fees for the expired period. In this case, in the fourth and fifth digits you need to indicate for what specific period the additional fee is charged.
Details for payment of customs duties
Field “107” indicates the customs code, and “108” indicates the payer’s status. Let's look at the table again.
Base code | ||
Declaration of goods | Declarations |
|
Cost adjustment |
||
Receipt order | Customs order |
|
Executive document | executive document |
|
Request for payment of payments | Requirements |
|
Documents of economic activities of customs authorities | Documents from customs authorities |
|
Collection document | Collections |
|
Agreement on interaction when making payments by a major payer | Interaction Agreements |
|
When carrying out other operations, “0” is indicated in the “Base of payment” field (106).
Individual data identifier (108)
Depending on what document was provided to identify the payer, this detail is filled in. For example, if a citizen provided a passport with the number 4311124366, in the “108” field it is indicated: “01; 4311124366.” The table below shows the main identifiers:
Russian passport |
|
Certificate of birth from the civil registry office, executive authority |
|
Seaman's (military) identity card |
|
Military ID |
|
Temporary certificate of a Russian citizen |
|
Certificate of release from prison |
|
Foreigner's passport |
|
Resident card |
|
Residence permit |
|
Refugee document |
|
Migration card |
|
USSR passport |
|
Driver's license |
|
Vehicle registration certificate |
Document date (109)
Current payment slips indicate the date the declaration was signed by a representative of the Federal Tax Service. If the debt is repaid without notification, “0” is entered in this field. If payment is made at the request of the Federal Tax Service, then the date of the act or receipt should be indicated.
If there is a payment of deferred, restructured, suspended debt, carried out based on the results of inspections, according to the executive documents, information is entered in this field depending on the decision made:
- installment plan - RS;
- deferment - OS;
- restructuring - RT;
- suspension of collection - PR;
- inspection report - AP;
- decision of the arbitration court on the introduction of external management - VU;
- initiation of enforcement proceedings - AR.
Refund
To avoid situations where tax arrears arise, you need to submit an application to the Federal Tax Service to clarify the payment. A copy of the payment slip must be attached to the document. If the status is indicated incorrectly, the funds will still go to the budget and to the correct current account. But for the Federal Tax Service, this amount will reflect the repayment of another tax. Only on the basis of an application can it be transferred to pay off real debt.
Before redistributing funds, the Federal Tax Service will reconcile the calculations of enterprises with the budget. If a positive decision is made, the inspectorate will cancel the accrued penalties. The taxpayer will be informed about the decision within 5 days. You can do it differently:
- remit the tax using the correct details in the payment slip;
- then refund the overpaid tax.
In this case, the company will only avoid the accrual of fines. The penalty will still have to be paid. Let's look at a sample application.
STATEMENT
about a mistake made
Irkutsk 07/16/2016
In accordance with paragraph 7 of Art. 45 NC OJSC "Organization" asks to clarify the payment. In detail “101” of receipt No. 416 dated July 16, 2016 for the transfer of VAT (specify KBK) in the amount of 6,000 (six thousand) rubles, the status “01” was incorrectly indicated. The correct status is “02”. This error resulted in non-transfer of tax to the budget of the Russian Federation to the treasury account. Please clarify the payment and recalculate the penalties.
WIN
“Unique accrual identifier” includes 23 characters. This field is as important as “Basis for tax payment” (106). The UIN is entered in field “22” and in the “Purpose of payment”. Example: "UIN13246587091324658709/// Payment of fine...".
There are situations when the UIN is missing. For example, when transferring taxes calculated by legal entities and individual entrepreneurs independently on the basis of declarations, the payment identifier is KBK, which is indicated in detail “104”. According to the new rules, a UIN is not formed in such cases.
Individuals who pay taxes upon notification from the Federal Tax Service receive a notification in the form of “PD”. The document is filled out automatically by the Federal Tax Service using software. A UIN is immediately formed in it. This code must be indicated in the payment order.
If the payer wishes to transfer tax to the budget without notifying the Federal Tax Service and filling out the notice, then he generates the document independently. This can be done through the electronic service on the Federal Tax Service website. The UIN will be assigned automatically on the receipt.
Taxes can be paid through a bank cash desk. In this case, the “PD-4sb” notice is filled out. If the operation is carried out through Sberbank, then the UIN is not indicated. In this case, the document must include the full name. payer and his place of residence.
Filling out payment slips by third parties
The Tax Code provides for the possibility of payment of fees by third parties. Separate rules have been developed for such situations. The document indicates the full name. and TIN of the person whose obligation to pay the fee is fulfilled. The details “Purpose of payment” indicate the INN and KPP of the contractor and full name. payer. The latter is separated from the main text by the sign "//". The status of the person whose obligation to pay tax is fulfilled is also indicated.
Conclusion
The correctness of filling out the payment order depends on the type of transaction and the recipient of the funds. When paying taxes, a number of additional details are filled in: from the organization code to the payer status. If the “Base of payment” field (106) is not filled in, then the Federal Tax Service will independently assign the payment to one of the categories based on the results of the quarterly report. The UIN is specified only in budget payments. If the current account number is incorrectly specified, the document will not be posted at all.
The main form of settlements between business entities is non-cash. The obligation to apply it is enshrined in paragraph 2 of Article 861 of the Civil Code. It states that settlements between legal entities, as well as settlements with the participation of citizens related to their business activities, are made by bank transfer. The procedure for settlements in the currency of the Russian Federation is regulated by the Regulations on non-cash payments in the Russian Federation, approved. October 3, 2002 No. 2-P (hereinafter referred to as the Regulations of the Central Bank of the Russian Federation). When transferring funds, payment orders are most often used.
A payment order is an order from the account owner (payer) to the bank servicing him, documented in a settlement document, to transfer a certain amount of money to the recipient’s account opened in this or another bank (clause 3.1 of the Regulations of the Central Bank of the Russian Federation). This document is drawn up in form No. 0401060, and the settlement procedure is thus regulated by Chapter 3 of the Regulations of the Central Bank of the Russian Federation.
To make payments to the budget, you must clearly know the specifics of filling out payment documents. They were established by Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n (hereinafter referred to as the Order). It is discrepancies with the norms of this document when filling out payment documents that most often become the cause of incorrect crediting of paid taxes and, as a result, penalties, demands for payment and a host of other unpleasant consequences.
For ease of understanding, the fields of the payment order are numbered (see example in PDF format). The fields for identifying the payer and recipient have the following designation: field “TIN” of the payer (60), “KPP” of the payer (102), “Payer” (8), “TIN” of the recipient (61), “KPP” of the recipient (103), "Recipient" (16). Filling out these fields, as a rule, does not cause difficulties for taxpayers, and errors in them are most often of a technical nature or due to typos. As a rule, the necessary information is available in the registration documents of the sender of funds, and information about the recipient can be obtained from your tax authority. Let's look at those fields that may be difficult to fill out.
Field 101 is required; it contains information about the taxpayer status. The most commonly used status is 01 - (payer of fees) -. For more information about the statuses used, see Table 1.
| 01 | taxpayer (payer of fees) - legal entity |
| 02 | tax agent |
| 03 | tax collector |
| 04 | tax agent |
| 05 | Bailiff Service of the Ministry of Justice |
| 06 | participant in foreign economic activity |
| 07 | customs Department |
| 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) - a lawyer who has 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 to individuals (subclause 1, clause 1, article 235 of the Tax Code of the Russian Federation) |
| 15 | a credit institution that has issued a settlement document for the total amount for the transfer of taxes, fees and other payments to the budget system of the Russian Federation, paid by individuals without opening a bank account |
Particular attention should be paid to filling out the payment identification fields (104–110).
Field 104 “Budget Classification Code” (BCC) is filled in in accordance with the classification of budget revenues of the Russian Federation. This classifier is uniform for the entire territory of Russia, and you can familiarize yourself with it on the official website of the Federal Tax Service of Russia www.nalog.ru. It should be taken into account that the speed of changes in legislation, as a rule, exceeds the speed of updating information on the website. Therefore, when there are doubts, it is necessary to resolve them with the tax authority at the place of registration.
Field 105 “OKATO code” depends on the territory of which municipality the funds from paying the tax (fee) are mobilized. It is closely related to the location of the tax payer.
Field 106 “Base of payment” allows you to identify the payment by its intended purpose - either it is made for the current year, or the debt is repaid at the request of the tax authority or on another basis. The payment basis indicators used are shown in Table 2.
| Index | Meaning |
|---|---|
| TP | Current year payments |
| ZD | Voluntary repayment of debts for expired tax periods in the absence of a requirement to pay a tax/fee from the tax authority |
| TR | Repayment of debt upon request for payment of tax/fee from the tax authority |
| RS | Repayment of overdue debt |
| FROM | Repayment of deferred debt |
| RT | Repayment of restructured debt |
| VU | Repayment of deferred debt due to the introduction of external management |
| ETC | Repayment of debt suspended for collection |
| AP | Repayment of debt according to the inspection report |
| AR | Repayment of debt under a writ of execution |
If the taxpayer does not fill out this field (puts it in the “0” column), this will give the tax authorities a reason to independently determine the basis for the payment, guided by the current legislation.
Field 107 is a ten-digit field that determines the frequency of tax payment or the specific date of payment - “day.month.year”. The encoding has the meanings given in Table 3.
If the tax is paid once a year, “00” is indicated in the “month” indicator. If there is more than one payment deadline for the annual tax payment and the tax payment dates are set specifically, then they are indicated in the tax period indicator. Examples of filling out field 107:
“MS.09.2008”, “KV.03.2008”, “PL.02.2008”, “GD.00.2008”.
Field 108 is filled in if the payment is made on the basis of a specific document (see Table 4).
| № p/p |
Symbol | Name of the document, the number of which is indicated in field 108 |
|---|---|---|
| 1 | TR | Request from the tax authority to pay taxes (fees) |
| 2 | RS | Decision on installments |
| 3 | FROM | Decision to defer |
| 4 | RT | Restructuring decision |
| 5 | ETC | Decision to suspend collection |
| 6 | VU | Case or material considered by the arbitration court |
| 7 | AP | Checking act |
| 8 | AR | Executive document and enforcement proceedings initiated on the basis of it |
Moreover, if in field 108 the indicators of points 1–6 of the table are indicated, then in field 107 a specific date is entered, interconnected with the indicator of the basis of payment. When the “AP” or “AP” indicator is used, “0” is entered in the tax period indicator field.
Field 109 indicates the document date and is filled in the format “dd.mm.yyyy”, for example: “01.09.2008”. When paying the current payment (“TP”), it indicates the date of signature of the declaration on the basis of which it is made.
In case of voluntary repayment of debt without issuing demands (“ZD”), the indicator takes the value “0”. On the contrary, when repaying a debt according to an issued demand (“TR”), the date of the demand is entered in the field. There is also a relationship between field 109 and field 108 (indicating the dates of documents in paragraphs 2–8 of Table 4).
Field 110 is an indicator of the payment type (see Table 5).
| № p/p |
Field index 110 | Meaning |
|---|---|---|
| 1 | NS | Paying a tax or fee |
| 2 | PL | Payment payment |
| 3 | GP | Payment of duty |
| 4 | VZ | Payment of the fee |
| 5 | AB | Advance payment or prepayment (including ten-day payments) |
| 6 | PE | Payment of penalties |
| 7 | PC | Payment of interest |
| 8 | SA | Tax sanctions |
| 9 | AS | Administrative fines |
| 10 | IS | Other fines established by relevant legislation or other regulations |
If the taxpayer does not fill out field 110 (value “0”), then the tax authorities, if it is impossible to clearly identify the payment, will independently classify it as the appropriate type of payment.
Field 24 is intended to indicate additional information that will be useful in identifying the payment.
Among other things, it is worth paying attention to the fact that in field 21 “Payment order” you must indicate the payment order “4”. It is in this order that funds are written off according to payment documents providing for payments to the budget and extra-budgetary funds (taxes, fines, penalties, state duties). This priority is established by Article 855 of the Civil Code.
In order to reduce errors when making payments to the budget, it is possible to check the correctness of filling out the payment order for the payment of taxes (fees) on the website of the Federal Tax Service of Russia www.nalog.ru in the “ONLINE SERVICES” section.
For a sample payment order for the transfer of an advance payment for income tax for September 2008, see the example in PDF format.
votes: 567Specialists from the Ministry of Finance approved new rules that must be followed when filling out payment orders for the transfer of taxes, fees and other payments in 2014.
The document sets out a new procedure for filling out basic fields and indicating information identifying the payment, which must be followed starting in January 2014. The procedure for filling out payment orders, approved by order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n, will no longer be valid.
The main changes regarding the procedure for filling out payment orders for the transfer of taxes, fees and other payments:
- the "101" attribute now has more meanings;
- in the “105” attribute, instead of OKATO codes, you now need to put OKTMO codes;
- the attribute "106" has been supplemented with new values;
- the procedure for filling out the details “108” has been clarified;
- the number of payment types in the “110” detail has been reduced (no need to fill in since January 1, 2015);
- From March 31, 2014, a new “Code” attribute will appear.
Filling in the details "101"
This detail, which indicates the status of the person paying the tax or insurance premium, now has more values. Now, when filling out a payment slip, you need to choose from 26 values, and not 20, as was the case before. As before, when transferring taxes, the accountant of a company that is a tax agent must indicate status 01 or 02. New values have also appeared, for example, for members of a consolidated group, statuses 21 and 22 are provided.
In addition, the Russian Ministry of Finance has clarified the status of 08. From January 1, this value must be indicated when transferring any insurance premiums. Until 2014, there was uncertainty about this status: the FSS advised to indicate 08 in the “101” detail, and in the Pension Fund - 01 or 14.
Filling in the details "105"
From January 1, 2014, in detail “105” of the payment order for the payment of taxes, it is necessary to enter OKTMO codes (All-Russian Classifier of Municipal Territories) instead of OKATO codes. In this case, it is necessary to indicate the OKTMO code of that urban or rural settlement (intra-urban territory of cities of federal significance, urban district, municipal district), on the territory of which funds from 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), are recommended to put the OKTMO code in the “OKATO code” field.
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. It is better for organizations to clarify in advance with their inspection what codes to put on payments after January 1.
Filling in the details "106". Basis of payment
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 property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied within the framework of a bankruptcy case;
- RK - repayment by the debtor of debt included in the register of creditors' claims during the procedures applied in the framework of a bankruptcy case;
- ZT - repayment of current debt during the specified procedures.
Filling in the details "108". Number of the document that is the basis for the payment
In order No. 126n dated October 30, 2014, Ministry of Finance officials clarified the procedure for filling out detail 108 - “Number of the document that is the basis for the payment” ().
According to this order, if a payer status other than “03”, “16”, “19”, “20” is indicated, the document number takes the following form:
- “DE” - the last 7 digits from the customs declaration number (serial number);
- “PO” - number of the customs receipt order;
- “CT” - the last 7 digits from the customs declaration number (serial number);
- “ID” - number of the executive document;
- “IP” - collection order number;
- “TU” - number of the request for payment of customs duties;
- “DB” - document number of the financial and economic activities of the customs authorities;
- “IN” - collection document number;
- “KP” - number of the agreement on interaction when large payers pay total payments in a centralized manner;
- "00" - 0.
Filling out the details "110". Payment type (No need to fill in since January 1, 2015)
The changes also affected the “110” detail of the payment order, which indicates the type of payment. Previously, there were 11 types of payments, and from January 1, 2014, in accordance with the new rules, the payment type indicator can take the following values:
- PE - payment of penalties;
- PC - payment of interest.
In other cases, the zero "0" must be specified. 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.
New prop "Code"
From March 31, 2014, a new detail 22 - “Code” - will appear in payment orders. This detail will contain such a parameter as a unique accrual identifier (UIN), which is intended to enable banks to transfer information about the payment to the state information system on state and municipal payments (GIS GPM). You can find out this code from the Federal Tax Service and funds.
The unique accrual identifier (UIN) consists of 23 characters: the first three characters take the value "UIN", the 4th to 23rd characters correspond to the value of the unique accrual identifier. To highlight information about the UIN after writing it, you must use the “//” symbol.
Until March 31, 2014, the UIN indicator must be included in the “Purpose of payment” details, and it must be indicated first.
Some moments
According to the new procedure, an order to transfer funds is drawn up using only one KBK code. In one order for one budget classification code, only one value of the payment basis and payment type can be filled in.
If it is impossible to indicate a specific value of the indicator in the details “106” - “110” and “Code” of the order, zero “0” is indicated.
In the order of the Ministry of Finance dated October 30, 2014 No. 126n, officials clarified that when indicating the number of the corresponding document, there is no need to put the “No” sign (Starting from 2015, the rules for filling out payment slips will change again).
An example of filling out a payment order for the payment of taxes, fees and other payments
The Aktiv company (TIN 7707098890/KPP 770701001) transfers to the budget an advance payment of corporate property tax for 2013 in the amount of RUB 100,000.00. based on the declaration submitted to the INFS of Russia.
The following details were used to fill out the payment order:
- TIN 7707081688/KPP 770701001 - UFK MF of Russia for Moscow (IFTS of Russia No. 7 for Moscow), l/s 40100770007;
- Department of the Federal Treasury for Moscow;
- Name of the bank - Branch 1 of the Moscow State Technical University of the Bank of Russia, Moscow, 705;
- Account number - 40101810500000090090;
- Bank BIC - 044583001;
- The number of the correspondent account or sub-account of the bank in which the account of the Federal Financial Inspectorate of Russia is opened in Moscow is not.
