Payment order according to the simplified tax system - a sample of filling. How to generate a receipt for payment of an advance payment on the simplified taxation system in cash
In July, many entrepreneurs pay income taxes. An advance payment on the STS for the six months and UTII for the II quarter is transferred no later than July 25. And businessmen on general regime pay until July 15 inclusive of personal income tax for 2015.
The payment order contains fields that entrepreneurs fill out according to special rules. For example, individual entrepreneurs, unlike companies, do not have a checkpoint. And the INN consists of 12 characters, not 10. Due to errors in the fields, the payment may hang on unclear ones.
We analyzed in which fields accountants and entrepreneurs are often mistaken. We will tell you in more detail how to fill in such fields.
You can see the numbers of the payment order fields in the sample below. For your convenience, we have highlighted the field numbers in color. The payment order for the transfer of tax is made in the form 0401060, given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. Each of its fields is assigned a number.
What features should an entrepreneur take into account
TIN (field 60)
The TIN of a businessman consists of 12 digits. This is the one individual number which the businessman got in tax office how individual... When registering as an individual entrepreneur, merchants do not receive a special TIN. The first and second digits of the TIN are not equal to zero (order of the Ministry of Finance of Russia dated 09.23.2015 No. 148n).
Payer (field 8) and his signature (field 44)
Write down the full name of the entrepreneur and in brackets - individual entrepreneur. Then indicate the address of the place of residence (registration). Please use "//" before and after the address information.
Example: Solntseva Olga Petrovna (IP) // Krasnodar, Lenin Ave., 15, apt. 89 //.
In field 44, the businessman needs to sign.
Payer status (field 101)
In field 101, enter the code 09. This status differs from that which is set in the company's payment order (Appendix 5 to the order of the Ministry of Finance of Russia No. 107n dated 12.11.2013).
If a businessman pays personal income tax on employee benefits, in field 101, indicate the payer status 02.
Checkpoint (field 102)
Individual entrepreneurs do not receive a checkpoint. Therefore, enter 0 in field 102 of the payment order.
How to fill in each field of the payment
Tax amount in words (field 6) and in figures (field 7)
In field 6, enter the tax amount in capital letters. Write the word "ruble" without abbreviations (Appendix 1 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
Example:"Sixty-one thousand two hundred and fifty rubles."
In field 7, indicate the payment amount in numbers. After them, put down the "=" sign.
Let's say like this: 61250 =.
Taxes should be transferred to the budget in full rubles. Discard the amount less than 50 kopecks, and round 50 kopecks or more to the full ruble.
Account number (field 12)
Indicate the number of the correspondent account of the bank in which individual entrepreneur a current account has been opened.
Operation type (field 18)
Note the cipher. For payment orders, this is always 01.
Payment order (field 21)
When listing taxes on time based on your own calculation, indicate the fifth priority. If you pay tax at the request of the inspection, then show the priority value 3 (clause 2 of Art. 855 of the Civil Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated 01.20.2014 No. 02-03-11 / 1603).
Unique identifier of accrual (field 22), TIN (field 60). It is necessary to indicate the value of UIN only if you pay tax at the request of the inspection. The UIN value consists of 20 or 25 characters. If you indicate the UIN, then you will not need to reflect the INN (field 60) in the payment order.
If you transfer current payments on the basis of your calculation, then in field 22 enter the value 0. But then, in field 60, be sure to indicate the TIN.
Budget classification code (field 104)
Enter the 20-digit KBK. For personal income tax, simplified tax and UTII, different BCC are provided. And for an advance payment according to the simplified tax system, the code depends on the object. See the table below for BCF values.
KBK on taxes from the entrepreneur's income
OKTMO (field 105)
The code shows in which municipality the individual entrepreneur pays the tax. The specific number is listed in All-Russian classifier territories of municipalities OK 033-2013. It was approved by order of Rosstandart dated June 14, 2013 No. 159-st. OKTMO consists of 8 or 11 characters. If your OKTMO consists of 8 characters, then you do not need to add zeros to 11 characters.
You can visit the website of the Federal Tax Service of Russia. To do this, go to home page to the section " Electronic services"And select" Explore OKTMO ". Then enter your region and municipality... The service will write your OKTMO.
Basis of payment (field 106)
When transferring taxes on time, enter the code of current payments "TP".
If you are paying off tax debts on a voluntary basis, then instead of "TP" in field 106 write "ЗД". If you pay off the debt at the request of the tax authorities, then the basis for payment is "TR".
Tax period (field 107)
In the payment order for the payment of the UTII amount or an advance payment under the simplified taxation system for the six months of 2016, indicate KV.02.2016. If the individual entrepreneur pays personal income tax in July for 2015, then GD.00.2015 must be reflected in the field.
The indicator "Tax period" consists of 10 characters. The first two characters determine the frequency of payment: month (MS), quarter (CV), six months (PL), year (GD). In the 4th and 5th digits for monthly payments, the number of the month of the current year is put down, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half year. The month number can take values from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02. In the 3rd and 6th digits, a period “.” Is used as separating characters. The 7-10 digits indicate the year for which the tax is paid.
Document number (field 108)
Here put in the payment order 0. And only if you pay tax at the request of the Federal Tax Service, in field 108 you need to put the number of the issued document.
Document date (field 109)
This field is filled in if tax is paid on the basis of a declaration. Simplified people do not report for half a year. Therefore, when transferring an advance payment according to the simplified tax system, write down the value 0. If a businessman transfers taxes on the basis of a declaration, then you need to put down its date. For example, the date of submission of reports on UTII for the II quarter is 07/20/2016.
Payment type (field 110)
Do not fill in the last field in the payment order. Previously, it indicated the type of payment - penalties, interest and other payments. However, there is no such requirement now (Bank of Russia Ordinance No. 3844-U dated November 6, 2015). This rule has been in effect since March 28, 2016.
Payment details (field 24)
Enter additional information about the transfer of funds. For example, “Advance payment for the six months of 2016, transferred in connection with using the simplified tax system(object - income) ".
An example of filling out a payment order for an individual entrepreneur
Entrepreneur A.Yu. Sorokin uses a simplified system with the object "income" and operates in the Pavlovsky municipal district Voronezh region... The businessman's income for the six months of 2016 amounted to 750,000 rubles. Preferential rates for the simplified tax system for the object "income" in the region have not been introduced. So advance payment equals RUB 45,000:
750,000 ₽ × 6%
The businessman transferred the advance payment on time. Therefore, in the payment order, the businessman indicated the fifth priority in field 21: 5.
In field 101 noted: 09. Entrepreneurs, when paying taxes on income from their business, mark this particular code.
In field 104 of the payment, the merchant wrote down the BCC for payment of an advance on income: 182 1 05 01011 01 1000 110.
In field 106 noted: TP.
And in field 107: КВ.02.2016.
I put in field 108: 0.
In field 109: 0.
In field 22 "Code" I also entered 0, since when paying current taxes and contributions calculated independently, the UIN is not set: 0.
In field 24 "Purpose of payment" I noted additional information related to the transfer of money: "Advance payment for the half of 2016, transferred in connection with the application of the simplified taxation system (STS, income)."
- small business representatives seriously save on taxes. Instead of paying VAT, property tax and income tax or personal income tax, a single simplified tax is paid. In this article, we will consider the issue of processing payments under the simplified tax system "income minus expenses" in 2017.
Terms of transfer of simplified tax
To begin with, let us recall that the simplified tax, or rather advance payments on it, are transferred by companies and private merchants at the end of the first, second and third quarters by the 25th. next month... A tax return is not submitted within this period, therefore payments are called advance payments. There is no separate advance at the end of the fourth quarter. The firm must make the final tax settlement by March 31st, and the sole proprietorship by April 30th of the year following the calculated one.
An example of payment of the simplified tax system "income minus expenses" in 2017
The details of the IFTS, to which the company or individual entrepreneur transfers federal taxes, are usually the same for any sample payment order. STS “income minus expenses” is no exception. It is necessary to be guided in this matter by the inspection, to which geographically the address of registration of an individual entrepreneur or legal address companies. You can find the data of the recipient of budget payments by the number of the Federal Tax Service Inspectorate through various open sources on the Internet, but a similar open information it is still recommended to check with the tax office itself. As a rule, if a business has existed for more than one year, then there are no problems in the details of the tax office, they are standard and do not change.
Code is another matter budget classification... This requisite is fundamental, first of all, because it is by its value that one or another transferred amount is credited to the payment of a specific tax. Simply put, the BCC is such a marker for a specific payment, and it has its own for each tax. Further, sometimes the list of the KBK is updated at the federal level. Such a reform is being carried out, as a rule, from the beginning of the calendar year. The current BCC for the USN payment order “income minus expenses” in 2017 is 18210501021011000110.
It is noteworthy that from this year on this CSC is paid and minimum tax... Previously, if a payer with an object "income minus expenses" at the end of the year found himself in a position where, instead of his standard 15 percent tax, he had to transfer to the budget the minimum tax, that is, 1% of income alone, then this payment had its own KBK. Accordingly, the previously listed advances on ordinary tax had to be transferred to the payment of the minimum tax. This created certain difficulties for entrepreneurs.
At the moment, the problem has been fixed, as a result, the standard 15% of tax base on the simplified tax system, and the minimum tax, if it becomes necessary to pay it, is credited to the budget one by one BSC.
An example of filling out an STS payment order "income minus expenses"
In conclusion, it should be noted that errors in the details of the tax office can lead to the fact that the payment is irretrievably lost. So when filling out this data in the fields of the payment order, you need to be extremely careful. The rest of the details, in case there is an error in them, can be clarified by submitting an appropriate application to the Federal Tax Service Inspectorate. However, until the payer himself discovers his mistake and submits such a clarification, the tax payment will "hang" in unclear payments, or it can be credited to another budget (in case of an error in the BCC), and the payer will be charged tax debt... The result may be, for example, a forced write-off of the declared tax amount from the current account.
A payment order under the simplified tax system (income) in 2017 is drawn up when transferring tax for 2016. See a sample with the current KBK, OKTMO, payer status and other details.
When you need to issue a payment for the simplified tax system
Before telling what to look for when filling out a payment order for the simplified tax system (income) in 2017, let's talk about the timing of its preparation.
Companies pay the flat tax annually no later than March 31 of the following year. For entrepreneurs, the deadline for payment is April 30 next year.
During the code, firms and individual entrepreneurs must transfer advance payments under the simplified tax system. The deadline for their submission is no later than the 25th day of the first month following the reporting period. Reporting periods are 1 quarter, half year and 9 months.
Accordingly, annually, companies and individual entrepreneurs must make at least 4 payments according to the simplified tax system.
How to fill out a payment order under the simplified tax system (income) in 2017
It is necessary to draw up a payment order under the simplified tax system (income) in 2017 in the form that is given in Appendix 2 to the Regulation of the Bank of Russia No. 383-P dated June 19, 2012. Each of its fields is assigned a number. Next, we'll show you how to fill in the basic fields.
Payer's status in the payment order (field 101)... This field is filled in differently depending on who pays the tax - a company or an entrepreneur. If the company pays the tax, the status will be 01, the entrepreneur - 09.
Payment order (field 21)... In this field, the order of payment should be set - 5, if the tax or advance payment of the company (IP) is transferred by themselves, and not at the request of the Federal Tax Service Inspectorate. Otherwise, in field 21, you must write the order of payment - 3.
KBK (field 104)... The BCC for companies and entrepreneurs on the simplified tax system differ depending on which object of taxation is applied. For simplified tax system with an object KBK revenues like this: 182 1 05 01 011 01 1000 110.
If penalties for tax and advance payments are transferred for the object of income, in field 104, KBK 182 1 05 01011 01 2100 110 is put, fines - KBK 182 1 05 01011 01 3000 110.
OKTMO (field 105)... In field 105, 8 or 11 digits of the code are entered settlement in accordance with the classifier (Rosstandart order dated June 14, 2013 No. 159-ST).
Basis of payment (field 106)... In this field, you must put "TP", since advance payments and single tax paid for the current period. If the company (IP) voluntarily pays off the debt for previous years, the code "ZD" is entered. And if the tax is paid on the basis of the inspectorate's request - TR.
Tax period (field 107)... This field contains the month, quarter or year to which the payment relates. When paying advances or annual tax on the simplified tax system, in field 107, you need to put the number of the last quarter to which the payment relates. Field 107 contains 10 characters. For convenience, we have provided information on how to fill in field 107 in the table below.
Table. What values to put in field 107 of the payment order under the simplified taxation system (income) in 2017
Document number (field 108)... This field is set to zero if the company (IE) transfers a single tax or advance payment on its own.
Document date (field 109)... For advance payments, this field is set to zero. And when paying a single tax - the date of signing the declaration or 0, if the payment is transferred before the submission of the declaration.
The deadline for payment of the advance payment under the simplified taxation system for the 1st quarter of 2017 is no later than April 25, 2017. You can find all the dates of payment of advances on the "simplified" tax in the article "". How to calculate the down payment in 2017 correctly? On which KBK to pay it? We will answer the most important questions, offer step by step instructions and provide a sample payment order.
How to calculate an advance payment according to the simplified tax system for the 1st quarter of 2017
In 2017, advance payments paid during the year for reporting period(I quarter, half a year and 9 months), and tax for the year ( taxable period) must be calculated on the basis of the information on income specified in section. ... Here is a step-by-step instruction on how to determine the amount of the advance payment for the 1st quarter of 2017.
Step 1. Set amounts to reduce the down payment
To begin with, determine the amount that reduces the advance payment on the simplified tax system for the first quarter of 2017. This amount includes payments that were transferred during the first quarter of 2017, namely (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):
- insurance premiums paid for employees (including persons working under civil law contracts);
- temporary disability benefits paid at the expense of the employing organization for the first three days of illness.
Do not miss
In order to reduce the advance payment under the simplified tax system for the 1st quarter of 2017, take into account only the amounts paid during the 1st quarter of 2017. For example, insurance premiums for March paid in April 2017 no longer reduce the advance payment for Q1 2017. You will take these contributions into account when calculating the advance payment for the half of 2017. However, insurance premiums for December 2016 paid in January 2017 can be taken into account when calculating the advance payment for Q1 2017.
Step 2. Determine the maximum amount of reduction
Now you need to define maximum amount, by which you can reduce the advance payment for 1 quarter. To do this, you will need to apply the formula (clause 1 of article 346.20, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
Let's give an example.
Suppose that for the 1st quarter of 2017 the organization received income in total amount 1,450,000 rubles. In this case, the maximum amount by which the advance payment under the simplified taxation system can be reduced will be 43,500 rubles (1,450,000 x 6% / 2).
Step 3. Calculate the down payment
At the end of the 1st quarter of 2017, calculate the advance payment according to the following formula (clauses 3, 3.1, 5 of article 346.21 of the Tax Code of the Russian Federation):
Here is an example of calculating an advance for the "simplified" tax for the 1st quarter of 2017. Let's assume that the income for the 1st quarter is 1,450,000 rubles. In the same quarter, insurance premiums were paid for December, January and February in the amount of 89,000 rubles, and sick leave benefits were paid at the expense of the employer in the amount of 17,000 rubles.
The amount that reduces the advance payment is 106,000 rubles. (89,000 rubles + 17,000 rubles). It exceeds the maximum amount by which the advance payment can be reduced - 43,500 rubles. (1 450 000 rubles x 6% / 2). Consequently, the advance payment due for the I quarter will amount to 43,500 rubles. (RUB 1,450,000 x 6% - RUB 43,500).
Sample payment order
Form a payment order for an advance payment under the simplified tax system for the I quarter of 2017 in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and taking into account the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
An advance payment for the 1st quarter of 2017 must be made to an account in the territorial administration of the Treasury of Russia according to the details of the IFTS, to which the company is attached at its location. This refers to the address at which the organization was registered in accordance with the Unified State Register of Legal Entities (clause 2 of article 54 of the Civil Code of the Russian Federation).
Even if the organization has separate subdivisions, transfer the single tax and advance payments according to the details of the inspection in which the head office is registered (clause 6 of article 346.21 of the Tax Code of the Russian Federation).
If we talk about individual entrepreneurs, then the advance payment for the 1st quarter of 2017 must be transferred to the details of the tax inspectorate at his place of residence (clause 2 of article 11 Tax Code RF).
Here is a sample payment order for an advance payment under the simplified tax system with the object "income" for the 1st quarter of 2017, which, if necessary, you can download.
Payment order for the transfer of an advance payment according to the simplified tax system for the 1st quarter of 2017 in Word format.
Please note that in 2017 year KBK for the payment of advances on the simplified taxation system have not changed. The following codes are valid for the simplified tax system with the object of taxation "income":
- KBK for tax - 182 1 05 01 011 01 1000 110;
- KBK for penalties - 182 1 05 01 011 01 2100 110;
- KBK for fines - 182 1 05 01 011 01 3000 110.