Payment order for the payment of the state duty for registering a car at the traffic police. The status of the originator in the payment order upon payment of the state duty
When filing a lawsuit statement of claim or a complaint you must provide proof of payment state duty... For an organization, this is usually a payment order with a bank mark. Payments are mainly made in in electronic format... However, is it enough to attach a printout of the electronic payment document to confirm the fact of payment of the state duty? As practice shows, a court of general jurisdiction and an arbitration court have different approaches.
Electronic payments
In accordance with the requirements of the Code of Civil Procedure of the Russian Federation and the Arbitration Procedure Code of the Russian Federation, a document confirming the payment of the state duty is attached to the statement of claim, appeal and cassation complaint. In the absence of the specified document, the statement of claim or complaint may be returned to the applicant.
Payment of state fees can be made by transfer Money bank. For legal entity this is the most convenient option. Banks transfer funds by order of the client in electronic form or on paper.
According to Art. 333.18 of the Tax Code of the Russian Federation, the fact of payment of the state duty by the payer in cashless form confirmed by a payment order with a mark of the bank or the corresponding territorial body The Federal Treasury (another body that opens and maintains accounts), including those that make settlements in electronic form, on its execution.
The rules for transferring funds are regulated by the Regulation of the Bank of Russia dated June 19, 2012 N 383-P. In accordance with clause 4.6 of Regulation N 383-P, the execution of the order in electronic form in order to transfer funds through bank account is confirmed by the payer's bank by sending to the payer an electronic notification of the withdrawal of funds from the payer's bank account indicating the details of the executed order or by sending the executed order in electronic form indicating the date of execution. In this case, the specified notification of the payer's bank can simultaneously confirm the acceptance for execution of the order in electronic form and its execution.
Arbitration court
Based on the specified rules of law, arbitration courts accept statements of claim and complaints if the fact of payment of the state duty is confirmed by printing an electronic payment document containing all the details (date of debiting funds, type of payment - "electronic", a mark on the payment).
For example, in the Resolutions of the FAS SZO dated February 13, 2014 in case No. A26-5598 / 2013, FAS VCO dated 20.08.2012 in case No. A19-9761 / 2012, judicial acts on the return of claims were canceled, since they were based on the clarifications of the information letter Of the Presidium of the Supreme Arbitration Court of the Russian Federation of 05.25.2005 N 91 (currently inactive), according to which a payment order with a bank stamp and signed by the responsible executor must be submitted in confirmation of payment of the state duty.
The cassation court clarified that such requirements apply to the execution of a payment order on paper. When transferring funds in electronic form, the payment order must indicate: the type of payment - "electronic", the date of debiting the funds, the bank's mark confirming the payment. Decorated this way electronic version payment order was recognized by the court as corresponding to par. 2 p. 3 art. 333.18 of the Tax Code of the Russian Federation.
Court of general jurisdiction
The court of general jurisdiction, when resolving the issue of submitting a document confirming the payment of the state fee, proceeds from the fact that the applicant must submit a duly certified payment order. In other words, a payment order with a blue bank seal, certified by a bank employee, is required.
For example, the cassation rulings of the Moscow City Court from 02.09.2015 N 4g / 2-9494 / 15, from 26.06.2015 N 4g / 2-6865 / 15 returned cassation complaints. The court motivated the return by the fact that the attached printout of the payment order form from electronic system not properly executed and not certified in accordance with the established procedure: does not contain the signature of the bank employee on the bank's mark on the acceptance of the payment order, the bank's seal and the mark on the transfer of the state duty to the budget, duly certified.
Similar requirements for a payment order when transferring a state duty were electronically presented, for example, in case N 33-2119 (Appellate ruling of the Kirov Regional Court dated June 17, 2014).
At extra charge
As a rule, the bank issues a blue-stamped payment order for an additional fee. It is clear that this is regulated by an agreement between the bank and the client. However, if this service is paid, then you cannot argue with the bank, and you will have to pay for the issuance of a payment order certified by the bank.
In accordance with Art. 46 of the Constitution of the Russian Federation everyone is guaranteed judicial protection of his rights and freedoms.
In fact, having paid the state fee, but not being able to pay for the service for receiving a printout of a payment order with a blue seal from the bank, a legal entity will be deprived of the right to judicial protection. After all, the statement of claim or complaint will not be accepted for processing until the submission of a payment order with a blue bank seal.
Consequently, the requirement to submit a payment order with the bank's mark of payment of the state duty with a blue seal may create an obstacle to judicial protection and increase legal costs. Especially for an organization that, by the nature of its activities, is often forced to go to court for the collection of any periodic payments (for example, utility payments from the population).
It seems logical that it is possible to accept procedural documents when submitting a printout of an electronic payment order for payment of state duty. And only if there is doubt about their authenticity, require additional evidence.
From November 30, 2016, an “other person” (ie anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.
Payment order or payment order- a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or payment of a dividend to the founder, transfer wages employees, etc., everything is below)
Since 2017 tax contributions can be clarified if there was a correct name of the bank and the correct account of the beneficiary. The rest of the fees must be returned and paid again. (subparagraph 4, clause 4 of article 45 of the Tax Code of the Russian Federation).
Also, a payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Small organizations and individual entrepreneurs do not need an Internet bank, because it is difficult, expensive and less secure. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example.
Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "INN" of the payer - the INN of the one for which the tax is paid; "KPP" of the payer - KPP of the one for which the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer, for whom they pay, and the one who pays; "Payer status" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.
From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Oblast will have to put new bank details, in the Payer Bank field, you need to put “Bank of Russia GU for Central Federal District” and indicate BIC “044525000”.
Filling in the fields
TIN and KBK details are the most important values in payment orders. If they are correct, then the payment will most likely go through. Period, payer status, priority - if there are errors in these fields (they did not have time), then payments will almost always go through, but it is better not to risk it. There are no penalties for incorrect filling in of bills (this is your money), but the payment may not go through, then you will have to look for it, return it and possibly pay penalties.
The account (number) of payment orders (above) can be any and you can make them with the same numbers. But it's better in order.
VAT in payment orders is always indicated in the purpose of payment. If it does not exist or cannot be, it is attributed to "Without VAT".
The order of payment in all examples is fifth, except for the salary - there is the third.
Individuals and individual entrepreneurs put "0" in the "KPP" field.
TIN, KPP and OKTMO should not start from scratch.
In the Code field (aka UIN), since 2015, all tax payments are set to 0 (this is the answer where to get the UIN). UIN is set if the payer's TIN is not indicated in the payment cards or payments are transferred at the request of officials. They do not put anything in non-tax.
On the payment order at the bottom in the top line there must be a signature of the head (IE) or a person acting under a power of attorney. Also, if an organization or individual entrepreneur uses a seal, then it must also be on.
In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which the tax is paid. But with the simplified tax system and all funds (PFR, FSS, MHIF), they put 0.
In the requisite (field) "110" of the order for the transfer of funds until 2015, the indicator of the type of payment was indicated ("ПЕ" - payment of penalties; "ПЦ" - payment of interest). Now they do not indicate anything there.
From October 1, 2015, instead of "OPERU-1", it is necessary to indicate the "Operations Department of the Bank of Russia" in the field Beneficiary's bank for state duties, customs and some other payments.
In the field of the payment order "Type of order." (operation type) is always 01.
Fig. A sample of filling out a tax payment order.
Samples of filling
All payments
Look full list payment orders (updated for 2018-2019):
Where can I get a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment orders in Excel for 2018-2019, made using the free Business Pack program. It is a fast and simple program. In addition to payment systems, it also contains a bunch of useful documents. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional features are paid, but for payment orders it is free.
To create (for printing) a payment order in 1C Accounting 8, you need to open the "Bank" menu - " Payment order".
SP to himself
An individual entrepreneur, in contrast to organizations, can dispose of all proceeds as he pleases. Has no accounting and cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as the current account. Then you can transfer some or all of the funds to any personal account (but only opened on the individual entrepreneur) in another bank - for example, Kukuruza, Sberbank, Tinkoff, Alfa-Bank, etc.
Timing It should be noted that non-tax payments can be executed within a week (if you are late, you do not need to redo it), i.e. you can safely bring such a payment to the bank yesterday or the day before yesterday.
Purpose of payment: Replenishment of your own account. Without VAT.
Fig. A sample of filling out a payment order from an individual entrepreneur to himself in the Business Pack.
For product / service
A sample payment for a product or service in Excel for 2018-2019 can be issued with or without VAT. This should be stated on the invoice from your supplier. Payment order vat
Purpose of payment: The funds were transferred to the supplier under contract number 12345. incl. VAT 18% - 1694-92
Purpose of payment: The funds were transferred for services under contract number 12345. incl. VAT 18% - 1694-92
Payer status: Do not specify anything, because the status is only needed for payments to the budget.
Fig. A sample of filling out a payment order for a product / service in the Business Pack.
Payment of wages
A sample payment order for the issuance of a salary in Excel for 2018-2019.
The employee can choose the bank to receive his salary himself. To do this, he needs to write a statement.
Purpose of payment: Payment of wages to an employee under an employment contract. Without VAT.
Payer status: Do not specify anything, because the status is only needed for payments to the budget.
Fig. A sample of filling out a payment order for salary payment in Business Pack.
Dividend
Please note that this is a payment order for the payment of a dividend to the founder in Excel for 2018-2019, and not the personal income tax on the dividend. Dividends can only be paid by an organization and only according to accounting data after the allocation of profits.
Purpose of payment: Payment of dividends to the manager. Without VAT.
Payer status: Do not specify anything, because the status is only needed for payments to the budget.
Fig. A sample of filling out a payment order for the payment of a dividend in the Business Pack.
To the tax
Payment order for payment of taxes in Excel for 2018-2019. By law, only the Organization (IP) itself can pay its taxes. It is prohibited to transfer taxes for another person (unless it comes O tax agent for personal income tax).
Terms The date in the tax payment must strictly correspond to today's, otherwise the bank will not accept. The payment is considered executed for the regulatory authorities on the date that it contains. And when the money goes to the tax office, it is no longer important for you. They can go for a week.
Where can I get the details of the tax office? on the tax website there is a service for the formation of payments with a choice of tax.
Since 2016, we have not put anything in field 110 (it was 0). See picture.
In 106, sometimes it is required to write TP. In field 107, some banks ask you to write the period for which the tax is paid - for example, ГД.00.2016. List of periods.
Purpose of payment: personal income tax from employees' salaries. Without VAT.
Purpose of payment: personal income tax from the dividend of the founder. Without VAT.
Purpose of payment: Advance payment for income tax for 2015, VAT excluded.
Basis of payment: Advance payment for tax on the simplified tax system for 2015 without VAT.
The payment for interest and fines is the same as for tax, only.
Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if payment of their taxes).
Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if payment of personal income tax (salary or dividend) for employees (founders) as a tax agent).
Fig. A sample of filling out a payment order for paying taxes in Business Pack.
Insurance premiums: Pension Fund, MHIF and FSS
Also, from 2017, it is necessary to indicate the period for which the contributions are paid - for example, MS.10.2018.
Since 2016, we have not put anything in field 110 (it was 0). See picture.
In 106, sometimes it is required to write TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, ГД.00.2016. List of periods.
Payment orders for the payment of insurance premiums for MPI (PFR), MHIF, FSS in Excel for 2018-2019. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.
Purpose of payment: The contributions to the Pension Fund of the Russian Federation for the insurance part of the pension for 2015 are transferred for individual entrepreneur Reg.No. 071-058-000000. Without VAT. ()
Purpose of payment: Contributions to FFOMS for 2015 are transferred for individual entrepreneur Reg.No. 071-058-000000. Without VAT.(IE fees can be calculated using this free calculator)
Purpose of payment: The contributions to the Pension Fund of the Russian Federation for the insurance part of the pension for the 4th quarter of 2015 are transferred for employees Reg.No. 071-058-000000. Without VAT.(I also recommend calculating vacation pay)
Purpose of payment: Contributions to FFOMS for the 4th quarter of 2015 are transferred for employees of Reg.No. 071-058-000000. Without VAT.(I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)
Basis of payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 are transferred for employees of Reg.No. 071-058-000000. Without VAT.(I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)
Timing. The date in the payment order for the payment of insurance taxes must strictly correspond to today's, otherwise the bank will not accept. The payment is considered executed for the regulatory authorities on the date that it contains. And when the money goes to the funds, it doesn't matter to you anymore. They can go for a week.
Payment order penalties and penalties are the same as for paying tax only.
Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums for the individual entrepreneur.
Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / [email protected]) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).
Fig. A sample of filling out a payment order for the payment of insurance premiums to the FIU in the Business Pack.
How long does it take to keep payments? Within 6 years after the end of the year in which the document was last used for assessing contributions and reporting (Clause 6 of Part 2 of Article 28 Federal law from 24.07.09 No. 212-FZ) or 5 years (clause 459 of the Order of the Ministry of Culture of Russia dated 25.08.2010 No. 558)
Let me remind you that all these payments can be edited in Excel or using this free program:
Let's say IKS LLC filed an application with the Federal Tax Service Inspectorate for the refund of the property tax overpayment in the amount of RUB 90,000. The material "Sample Application for Refund of Overpaid Tax" will help you to fill out such an application. However, in set time the inspectorate did not return the money, and the company decided to appeal to the Moscow Arbitration Court with a statement declaring the tax authorities' inaction illegal, as well as demanding that the overpayment be refunded in the specified amount and interest paid in the amount of 990 rubles. For information on how such interest is calculated, read the article "How to Calculate Interest on Late Tax Refunds". Since in this case, the appeal combines the requirements of property and not property nature, LLC "IKS" will pay 2 state fees (subparagraph 1 of clause 1 of article 333.22 of the Tax Code of the Russian Federation):
- RUB 3,000 - for recognition of inaction as illegal (subparagraph 3, clause 1 of article 333.21 of the Tax Code of the Russian Federation);
- RUB 3,640
Payment order for payment of state duty - sample 2017-2018
This document must be drawn up and submitted to the bank for execution in electronic or paper form... Individuals can also operate payment orders without opening a bank account.
When submitting an order to the bank from natural person the order can be drawn up in the form of an application, in which it is necessary to indicate the following information:
- payer details;
- details of the recipient of funds;
- details of the payer's and recipient's banks;
- the amount of funds;
- the purpose or purpose of the payment;
- other information established by the bank.
On the basis of the order, a bank employee forms a payment order. When drawing up an order to the bank in electronic form, it is very important to correctly indicate the payer, the recipient of the transfer, the amount, and the purpose of the payment.
Online magazine for an accountant
A payment order for state duty can be generated using the service of the Federal tax service https://service.nalog.ru/gp2.do. In general, when forming a payment order, one should be guided by the Regulation of the Bank of Russia dated June 19, 2012 No.
№ 383-
Info
P "On the rules for transferring funds" (with amendments and additions) and Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n "On approval of the Rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budget system Russian Federation". Filling stage Explanation Number of the payment order Specify the serial number of the document Date of the payment order Specify the date in the format DD.MM.YYYY Payment type "Urgent" - in this case, the funds will be transferred by means of an urgent transfer.
Payment order for payment of the state fee: sample
How to fill out a payment order for payment of state duty in arbitration court? How much is the state fee for considering a case in an arbitration court? What payment details should I specify in 2018? Let's give a sample and explain the main points. Subscribe to the accounting channel in Yandex-Zen! Arbitration State Duty: Amount The State Duty is a mandatory fee payable upon filing a statement of claim.
In 2018, the fee is transferred to the Arbitration Court of First Instance, to the Arbitration Court of Appeal and is paid strictly in accordance with the payment details. Here are the main amounts of the state duty that are applied in 2018 when applying to the arbitration courts of the Russian Federation and the Armed Forces of the Russian Federation (in cases considered in accordance with the Arbitration Procedure Code of the Russian Federation):
State duty payer status 01 or 08
Important
Payment is made on the basis of a person's appeal to various state and municipal structures to resolve certain legal issues and actions. State duty calculator in courts of general jurisdiction general principle filling, but it is very important to correctly fill in line 104, that is, reflect the BCC code of the organization to which the funds are sent.
It is indicated depending on the action for which the amount of the state duty was charged. When filing a lawsuit, payment of the state duty is sent to the details of the court considering the case.
Attention
General information about field 101 General rules preparation of payment are established by the Regulation The central bank RF No. 383-P, and Order of the RF Ministry of Finance No. 107n. These normative acts regulate the rules for filling in line 101, which contains a payment order, the state duty is paid strictly with an indication of the payer's status.
A sample of filling out a payment order to pay a court fee
Read also the article ⇒ "Payment order for an extract from the Unified State Register of Legal Entities" Errors in a payment order for a state duty When forming a payment order, errors are often encountered that may have some consequences. In this article, we will consider the most common mistakes: Error What to do? Error in indicating the amount If the amount of transfers exceeds the required amount, then in this case, several options are possible:
- refund overpaid funds;
- taken into account in the form of an overpayment against future deductions.
If the amount of the payment is less than the required amount, in this case, the payment is not taken into account.
Needed in mandatory transfer the missing amount. Wrong BCC code is specified. Payment in this case will fall into the category of "unclear payments".
Sample payment for statement omsk
The development of the project is aimed at the administration of the tax service mandatory contributions for pension, medical and social insurance, which implies, instead of the previously indicated code "08" in the payment order, put down the code "01". In other words, all compulsory contributions, taxes and state duties are transferred with the indication of one code "01". The differences will relate to the BCC and the purpose of the payment. Benefits for payment of state duty Status "01" or "08"? Starting from 2017, the document for payment of mandatory contributions, including state fees, is drawn up taking into account the changes. But on this occasion, there are still numerous disputes.
The tax inspectorate and other government agencies consider that the "08" status is considered incorrect and require the affixing of the "01" status. But banking organizations do not miss such payments.
Accordingly, accountants cannot find the right solution.
Requisites for payment of the state duty Recipient of the UFC for the EAO (IFTS of Russia for the city of Birobidzhan, EAO 7901) Current account 40101810700000011023 INN 7901005800 KPP 790101001 BIK 049923001 OKTMO 99701000 KBK 18210801000011000110 Filling in a payment order for legal entities.
to the bank of payments.
Written off from the account. boards. PAYMENT ORDER No. 04.05.2018 Date Type of payment Amount in words INN KPP Amount Account. No. Payer BIK Payer's bank Account. BIK No. 049923001 Beneficiary's bank Account. INN 7901005800 KPP 790101001 Account. No. 40101810700000011023 UFK for EAO (IFTS of Russia for the city of Birobidzhan, EAO 7901) Type of op. 01 Payment deadline Naz pl.
Ocher. card Recipient Code Res. field Bank notes Signatures Name of the defendant Amount of claim in rubles Amount of state.
Payment order state duty to the arbitration court 2018 sample
Fill in, taking into account the amendments to the law - "01", or according to the previous coding - "08"? Box 101 is located in the upper right corner of the form, the code consists of two numbers that identify the payer by organizational and legal form, type of business, and also indicate the purpose of the payment. A complete list of codes is presented in Appendix 5 to the Order of the Ministry of Finance of the Russian Federation No. 107n, they are reflected in numbers from 01 inclusive to 26. Among them there are codes related to state structures, but we will talk about those used by organizations and individual entrepreneurs. Normative base Order of the Ministry of Finance No. 107n was approved and gained legal force in 2013, but in 2016 the Ministry of Finance launched a bill in normative act, which implies coding changes in relation to the status of the payer of obligatory payments in state structures, including state fees.
PP 773301001 KBK 18210807010011000110 OKTMO 45373000 (107) 05.11.2017 (106) TP (110) Date Signature Receipt Bank notes Doc. 18209965171147669381 (101) 13 Form No. PD (tax) FULL NAME MUKHINA MARIA MIKHAILOVNA Address 119019, STR. ARBAT, D. 1, KV. 1, MOSCOW TIN Amount 4000.00 Beneficiary's bank GU Bank of Russia for the Central Federal District BIK 044525000 Account No. 00000000000000000000 Receiver UFK in Moscow (MIFNS of Russia No. 46 in Moscow) Account No. 40101810045250010041 TIN 7733506810 KPP 773301001 KBK 182108070100110003000 (OKTMO) 107) 11/05/2017 (106) TP (110) Date Signature Read also the article ⇒ "Basic transactions in the accounting for the state duty" The validity of the payment order for the state duty According to the payment order, the bank is obliged to transfer funds to the recipient within the time frame established by law, but provided that other terms are not specified in the agreement concluded between the bank and the account holder.
In the payment order for the transfer of funds to the recipient, the payer in field 101 is obliged to indicate the status, as evidenced by the Regulation of the Central Bank of the Russian Federation No. 383-P. This cell is filled in in order to identify the person making the cashless payment.
In connection with the draft law of the Ministry of Finance of the Russian Federation "On Amendments ..." since the beginning of 2017, many accountants ask themselves the question, if the state duty is paid, should the payer status be 01 or 08 in field 101? This is what will be discussed in our editorial office. The content of the article
- 1 State duty - what do we pay for?
- 2 General information about the field 101
- 3 Regulatory framework
- 4 Status "01" or "08"?
State duty - what are we paying for? Stamp duty is a federal fee, the payment of which is established Tax Code RF.
In the field "Payer status", you must specify the code 01 - "Taxpayer (payer of fees) - legal entity".
Sergei Razgulin, Actual State Councilor of the Russian Federation of the 3rd class
How an organization can transfer the state duty to the budget
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Execution of a payment document
When transferring the state duty, fill out the payment documents. Usually, the state fee is paid before applying for legally significant actions, for example, before registering an organization or rights to a real estate object. To confirm the payment of the state fee, the applicant, along with other documents, submits the corresponding payment order or receipt. Therefore, the amount of state duty for each legally meaningful action should be listed in a separate document. It is impossible to combine several state duties in one payment order. This is stated in the letter of the Ministry of Finance of Russia dated May 21, 2015 No. 03-05-05-03 / 29362.
In the “Recipient” field, specify the details of the territorial body of the budget revenues administrator (). You can determine the administrator's code by the first three characters of the KBK (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). For example, with regard to the state duty for the consideration of cases in courts, the administrator is the tax service (the meaning of the first three KBK indicators- 182). Therefore, when filling in the recipient's details in payment document you must specify the details tax office, in which the court considering the case is registered.
In addition to the tax service, other public authorities can be administrators of budget revenues (for example, when paying state duty for actions related to licensing). In some cases, administrators are defined by regional or local authorities authorities (for example, upon payment of the state duty for the performance of notarial acts) (clause 9 of article 20 of the Budget Code of the Russian Federation).
When filling out the payment document, it is impossible to indicate the administrator code "000" (letter of the Federal Tax Service of Russia dated December 29, 2004 No. 04-4-09 / 1273). Therefore, if it is impossible to accurately determine the administrator's code, check this requisite at the place where the actions requiring payment of the state duty are performed.
The details of payment documents for the transfer of state duty in the most common cases are presented in the table. *
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From reference books
Filling in individual fields (columns) of the payment order (application for cash flow) when transferring state duty to the budget
Terms of transfer of state duty | "Taxpayer status"* | "Basis of payment" | "Taxable period" | "Document Number" | "Document Date" | "Payment type" |
- field 101 of the payment order; | - field 106 of the payment order; | - field 107 of the payment order; | - field 108 of the payment order; | - field 109 of the payment order; | - field 110 of the payment order; | |
- column 1 of section 4 of the application for cash expense; | - column 4 of section 4 of the application for cash expense; | - column 5 of section 4 of the application for cash expense; | - column 6 of section 4 of the application for cash expense; | - column 7 of section 4 of the application for cash expense; | - column 8 of section 4 of the application for cash expense; | |
- cell "Taxpayer status code" of section 3 of the application for cash expense (abbreviated) | - column 3 of section 3 of the application for cash expense (abbreviated) | - column 4 of section 3 of the application for cash expense (abbreviated) | - column 5 of section 3 of the application for cash expense (abbreviated) | - column 6 of section 3 of the application for cash expense (abbreviated) | - column 7 of section 3 of the application for cash expense (abbreviated) | |
The organization transfers the state duty within the time period established by law (without granting a deferral, installment plan) * | "01" | "TP" | 0 | 0 | 0 | 0 |
The organization transfers the deferred state duty debt | "01" | "FROM" | Completion date of the deferral | Granting deferral document number | Date of deferment document | 0 |
The organization transfers the state duty in installments | "01" | "RS" | Date of payment of the fee amount according to the schedule | Number of the document on the provision of installments | Date of the document on the provision of installments | 0 |
Payment order- this is a document with the help of which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, virtually ensure any movement of finance permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. In this case, it does not matter whether the payment order was submitted to the bank in paper form or sent via the Internet.
Complex form developed by the Central Bank of the Russian Federation and approved federal law, must be filled out correctly, as the cost of an error may be too high, especially if this is an order for tax payments.
Files
To avoid problems associated with incorrect filling of the payment order fields, let us understand the peculiarities of each cell.
Payment order filling code
The details of the future payment and information about it are located in the specially designated fields of the payment form. Many information is marked in encoded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically record payments in electronic document flow.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and clarify how exactly you need to fill it out.
Check if you are using the current payment order form, updated in 2012. New form approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number shown at the top right. Whoever the money sent through the payment order is intended for, the same numbers will be indicated - 0401060 ... This is the number of the uniform form that is valid today.
We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment in accordance with his internal numbering procedure. Individuals can assign a number to the bank. This field cannot contain more than 6 characters.
Field 4- date. Date format: two digits of the day, two digits of the month, 4 digits of the year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: "urgent", "telegraph", "mail". When sending a payment through a client bank, you must specify the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word "kopeck" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks by the sign -. If there are no kopecks, = is put after rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8- the payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, engaged in private practice, in addition to these data, in brackets it is necessary to indicate the type of activity, individual entrepreneur - full name, legal status and address. The name (title) from the address is separated by the symbol //.
Field 9- Account number. This refers to the payer's bank account number (20-digit combination).
Field 10- the payer's bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of settlement participants through the Central Bank of Russia).
Field 12- number of the correspondent account. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are directed.
Field 14- BIK of the beneficiary's bank. To be completed in the same way as in clause 11.
Field 15- recipient's subaccount number. If money is sent to a client of the Bank of Russia, you do not need to fill in the box.
Field 16- the recipient. A legal entity is designated by a full or abbreviated name (both can be done at once), an individual entrepreneur - by the status and full name, a private individual entrepreneur must additionally indicate the type of activity, and it is enough to name an individual completely (without declining). If funds are transferred to the bank, then information from field 13 is duplicated.
Field 17- Beneficiary's account number. 20-digit p / s number of the addressee of funds.
Field 18- type of operation. The code set by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19- payment term. The field remains empty.
Field 20- purpose of payment. See clause 19 until the CBR indicates otherwise.
Field 21- payment queue. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salary) and 6 (payment for purchases and supplies).
Field 22- UIN code. Unique identificator accruals were introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is put.
Field 23- reserve. Leave it blank.
Field 24- purpose of payment. Write for what the funds are transferred: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to play it safe.
Field 43- payer's stamp. Placed only on a paper version of the document.
Field 44- signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45- bank marks. On the paper form, the banks of the sender and the recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 - for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61- TIN of the recipient. Similar to item 28.
Field 62- date of receipt at the bank. To be filled in by the bank itself.
Field 71- date of debiting. Bank affixes.
IMPORTANT! Boxes 101-110 need to be completed only if the payment is for tax or customs.
Field 101- payer status. Code from 01 to 20, specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102- Payer's checkpoint. Registration reason code (if any) - 9 digits.
Field 103- recipient's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104-. New in 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade tax, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated from 2014 instead of OKATO. According to All-Russian classifier territories municipalities, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106- basis of payment. The code consists of 2 letters and means various grounds payments, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the reasons for payment. If the payment to the budget is not indicated in the list of codes, 0 is put in the cell.
Field 107- index tax period... It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108- number of the reason for payment. From March 28, 2016 in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If there is TP or ZD in cell 107, then 0 must be entered in field 108.
Field 109- date of the document-basis of payment. Depends on field 108. With 0 in field 108, 0 is also written in this cell.
Field 110- type of payment. The rules for filling out this field changed in 2015. This cell does not need to be filled in, since the KBK is indicated in field 104 (14-17 of its categories just reflect the subspecies of budget revenues).
Additional nuances
Usually, a payment order needs to be drawn up in 4 copies:
- 1st is used when debiting at the payer's bank and gets into bank day documents;
- 2nd serves for crediting funds to the account of the recipient in his bank, is stored in the documents of the day of the recipient's bank;
- The 3rd confirms the bank entry by attaching it to the beneficiary's account statement (at his bank);
- 4th with a bank stamp is returned to the payer as confirmation of payment acceptance for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer's account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information on how his payment order is being executed, he must be answered on the next business day.
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