Sample payment for arrears in the FSS. Payment order arrears of insurance premiums
In this article, we answer the most common questions about the execution of payment orders for contributions for January 2017.
Updated on 19.04.2017
Due to the numerous changes in the order of payment of contributions in 2017, in those. support of our company receives a large number of questions related to the execution of payment orders, in this material we will try to answer the most popular questions.
Requisites will be changed in Moscow and the Moscow region from February 6
Attention!Until February 5, inclusively, taxes and contributions in Moscow and the Moscow region are transferred according to the old details - the recipient's bank - "Branch 1 Moscow". Starting from February 6, in the field “Beneficiary's bank” it will be necessary to indicate “GU of the Bank of Russia for the Central Federal District”. More information can be viewed, if in connection with the changes there are questions, the information can be clarified in your department of the Federal Tax Service.
For payers from other regions (not Moscow and the Moscow Region), there will be no changes in bank details for transferring taxes, fees and charges.
Registration of payments for the transfer of contributions for January
On the procedure for processing payment orders for the transfer of contributions, on January 26, 2017, the Federal Tax Service and the Pension Fund of Russia issued a joint detailed letter “Letter of the Federal Tax Service, the Board of the Pension Fund of Russia and the Social Insurance Fund of the Russian Federation dated January 26, 2017 No. BS-4-11 / [email protected]/ NP-30-26 / 947 / 02-11-10 / 06-308-P ", which described the procedure for filling in certain fields of payment orders. However, an internal letter from the Federal Tax Service soon appeared, which made further adjustments to the filling of the "Status" field of the payment (Letter of the Federal Tax Service of the Russian Federation dated 03.02.2017 No.ZN-4-1 / [email protected]).
When making payments for contributions for January, you need to carefully check the filling of the fields:
- Recipient (TIN, KPP)
- Beneficiary's bank (BIK, Account)
- Payer status
- Purpose of payment
- Basis and period of payment
How to fill in the fields "Beneficiary" and "Beneficiary bank"
If you are not sure for which details you need to transfer contributions, you can check them on the FTS website. From the program to the corresponding page of the site, you can go to the button "Learn the details of the Federal Tax Service", which is located at the bottom of the form "Payment":
After selecting the FTS code (example):
we get to the page with the payment details of your tax office:
How to fill in the KBK field
From January 1, 2017, new CSCs are applied for all contributions, except for injuries (injuries are still listed in the FSS). For each type of contribution, there are separate BCCs:
To transfer the amount of debt for 2016 and earlier;
Buchsoft programs automatically identify debts of past years and payments of current periods and substitute the correct BCC. If there is a need to double-check the KBK or find the required KBK to list fines, penalties, etc., the information can be viewed on the corresponding page of the KBK 2017 website.
Payer Status field
The field "Payer status" when transferring contributions for employees is filled in as follows:
When transferring contributions by organizations for employees, you must indicate the code "01" - the taxpayer..
Code "14", which the Federal Tax Service demanded to be paid earlier, has now been canceled.
When transferring insurance premiums for yourself, indicate one of the following values \u200b\u200bin the Payer Status field:
individual entrepreneur - "09";
notary in private practice - "10";
the lawyer who established the lawyer's office - "11";
the head of the peasant (farm) economy - "12".
Note! That despite the fact that serious passions flared up around the "Status" field, this field does not affect the correctness of the posting of payments by the tax office. Therefore, even if you indicated the status "01", "02" or "08" in the payment order, this should not lead to problems with crediting the payment to the company's personal account.
"Payment details" field
In the field "Purpose of payment" from January 1, 2017, it is not necessary to indicate the registration numbers of the organization (IE) in the Pension Fund and the Social Insurance Fund. The exception is the payment for injuries, it still indicates reg. FSS number.
Basis of payment field
Payment for contributions is now filled in similarly to payment orders for payment of taxes, therefore, in field 106 "Basis of payment" you need to put "TP" (current payment), in the adjacent field 107 - the period for which the payment is made. When transferring for January - MS.01.2017
Samples of payment orders for the transfer of contributions for January
January payment for the transfer of pension contributions
(payment orders for the transfer of medical and social contributions are issued in the same way)
When filling out a payment order for the payment of contributions for compulsory social insurance against accidents in 2017, use the same details as before - KBK (393), payer status - 08, in the fields "Basis" and "Period" indicate "0"
What to do if there was an error in the payment details
Due to incorrect details in the "KBK" or "Payee" fields, the payment will fall into unclear payments. What should an accountant do in this case?
At the moment, there is an agreement between the Federal Tax Service and the Treasury that they will deal with unclear payments themselves. The relevant information is published in the Letter of the Federal Tax Service dated January 17, 2017 No. ЗН-4-1 / 540. Undetected payments for the period from 01/03/2017 to 01/10/2017 are handled by the Federal Treasury; from 01/11/2017, the FTS has been operating an automatic recoding of undetected payments.
If you made a mistake in the “Payee” field - you indicated the old payee (Pension Fund, FSS), indicated a new payee (FSS), but made a mistake in the payee's INN / KPP, indicated the old BCC (393 instead of 182), then you do not need to do anything. When recoding, the Treasury determines the Payee (including TIN and KPP) according to the Payer's details. The first 4 digits of the KPP (TIN) of the Payer correspond to the Federal Tax Service, in which the organization (IP) is registered. For details, see the letter of the Treasury of Russia dated January 10, 2017 No. 07-04-05 / 05-12. The BCF is automatically recoded according to the BCF comparison table for 2016 and 2017.
If you made a mistake in the OKTMO field, you do not need to specify the payment, since the specified requisite is not used by the Federal Treasury authorities for the interbudgetary distribution of insurance premiums. Information about this is posted in the Letter of the Federal Tax Service of the Russian Federation dated 03.02.2017 No. ZN-4-1 / [email protected]
You need to clarify the payment yourself if the payment order must indicate KBK 182, but instead of the KBK for current payments, you indicated the debt KBK, or vice versa. Problems can also arise when specifying the BCC for transfer of interest instead of the BCC contribution. In this case, you need to contact your tax office to clarify the payment or a decision to offset the overpayment of penalties against contributions. As a rule, the FTS recommends writing a statement in any form to clarify the payment.
Often mistakes or inaccuracies can occur in the work of an accountant. Cases are different, and it is not always possible to resolve the issue without paying interest. A payment order for penalties and fines is drawn up when the organization has received a resolution through the taxpayer's personal account with the requirement to pay it. Or the company itself made a check with the inspection and figured out that it should pay a penalty for some reason.
General concept of penalties and what they are paid for
In the economic world, there are three concepts of debt, namely, penalty interest, penalty and penalty. Let's try to understand their differences.
Penalty | Penalty | Fine |
In fact, the penalty is the same penalty, only more applicable by the tax authorities and is also charged for each day of delay in a percentage ratio according to the formula. | A forfeit is used to pay off a debt by one legal entity to another, is the most common method of resolving disputes and is provided when an agreement is concluded between counterparties. It is calculated either as a percentage or a specific amount is indicated. The actual forfeit or forfeit in the narrow sense is established, as a rule, for a lasting violation, calculated as a percentage of the amount of the unfulfilled obligation or in a fixed amount; | The fine is paid as a lump sum and must be initially stipulated in the contract. Fine is charged for a one-time or continuing violation in a fixed amount or as a percentage of the amount of the unfulfilled obligation |
The penalty is usually paid by one contractor to another. Penalty interest is applied, as a rule, for debts of enterprises, as a punishment for delays in monetary obligations. It is a kind of forfeit and is paid for each day of delay.
According to tax legislation, penalties are charged for delays in the payment of taxes, as well as advance payments on them. If the company does not pay the penalty on time, its account may be blocked. Since the payment of the penalty interest is given a certain period specified in the tax requirement and in case of its violation, the bank receives a notification about the blocking of the account and the withdrawal of the required amount.
Important! If your organization has several accounts, then one bank complies with the tax requirement.
Calculation of late fees
The first step is to determine the amount of the penalty: as a rule, it is set by the tax inspectorate indicating for what and on what basis it was calculated, but if you have to calculate it yourself, there is a calculation formula:
SP \u003d H x Kd x 1/300 x CP
SP - the amount of the penalty;
N - the amount of unpaid tax on time;
Кд - number of days of delay;
CP - the refinancing rate in effect during the period of delay.
According to this formula, the penalty will be calculated until October 1, 2017 for the first thirty days of delay at the rate of 1/300, and then at the rate of 1/150 of the rate of the Central Bank of the Russian Federation, at the moment it is 7.25%
So, for example, the employee's wages were to be paid on March 31, 2018, and in fact the employee received it on April 20, 2018, the amount of wages is 32,000, the delay was 20 days
Penalty \u003d 32000 * 20 * 1/300 * 7.25% \u003d 154.66 rubles.
In total, the company must pay 154.66 rubles to the budget.
Instructions for filling out a payment order
1.To fill in the payment, we need payment details, namely: (click to expand)
- Payer status, if it is a legal entity, then 01, if an individual entrepreneur, then 09, which is put in field 101
- Further, the data of our organization, its name, TIN and KPP, full name
- Then bank details: BIK bank, correspondent account, name
- Also the details of the recipient's bank
- The name of the inspection where we pay, its TIN and checkpoint
- The most important thing is that one cannot be mistaken about KBK, OKTMO, the purpose of payment, the period for which we pay. KBK corresponds to each tax of its own, as well as to penalties and fines, OKTMO is divided by city districts.
So, the KBK-field 104, the difference between the KBK for the tax and the penalty itself is 14-17 digits. They are 1000 for tax, 2100 on foam
2. Field 106, in which you must indicate the reason for the payment. As a rule, when paying a penalty fee, we will put:
- ЗД- for self-payment,
- TR - if we pay at the request of the tax office,
- AP - according to the act of verification.
3. Next, fill in field 107, which indicates the tax period. In case of payment on our own or according to the act, we put 0, and if necessary, indicate the period, you need to indicate the MC, which means the month of calculation, then in numbers the desired month, and the year MC. 08.2017
When penalties are transferred at the request of the Federal Tax Service Inspectorate (TR basis), the term from the requirement is entered in field 107. The date and number of the document is put down to 0, when this happens without fail upon notification to the tax office, indicate the number of the requirement and the date of this resolution.
Important! The payment order for penalties in 2018 for insurance premiums will be different from others. In the fields of the tax period, the document number and date, we will put 0, but in the purpose of payment we will indicate the number and date of the resolution from the inspection. It is also necessary to remember that the BCC changes periodically and it is better to make sure that it is correct before paying.
What to do in case of an error in the KBK penalty fee
1.If in the personal account of the taxpayer you received a decision on the payment of penalties from the tax inspectorate, you must repay it within the appointed time
2.In case of an error in the KBK on the penalty, the payment will go to the wrong place and the tax office may issue a resolution to block the account, and the bank will have to write off the penalty from you, and until the money reaches the IFTS, the account will work either partially or completely frozen
3.And you will have to go to the inspection and find out where your penalty went, write an application to clarify the payment
4.After which, whose penalty will come faster, then the order on blocking accounts will be canceled
As a rule, non-payment of interest does not entail complete blocking of the current account. The client has worked and can continue to work. The bank blocks only the amount that it needs to use to pay off the interest. Full blocking occurs when the client owes a large amount of money.
Payment order-2018: especially important details
Filling out a payment order for the tax itself or for payment of penalties requires careful and clear indication of all lines. If a mistake is made in one or another field, problems may arise with the tax office, which in the near future will charge you a late payment penalty.
These details include:
- tax Inspectorate account number;
- beneficiary's bank name.
Errors in other details are less critical; they can be corrected by writing an application to clarify the payment.
Late payment of taxes or contributions is followed by tax penalties in the form of penalties. It is important to fill in the payment form correctly, because in case of an error, the amount will be considered not transferred. In this article, we will tell you how to fill out a payment order for payment of penalties on insurance premiums in 2019, we will show a sample of filling out a payment order for payment of penalties for each installment.
Payment of penalties on insurance premiums: payment order for 2019
For the transfer of penalties, a unified payment order form is used, approved by the Regulation of the Bank of Russia No. 383-P of 19.06.2012.
Filling out a payment order for payment of penalties on insurance premiums in 2019
When transferring a penalty, most of the payment order fields are filled in the same way as when transferring the contribution itself. But you cannot transfer the fee and penalty interest in one payment. Contribution and penalty payments must be separate.
Therefore, the easiest way is to take a payment order to pay the corresponding fee and change several details in it for transferring the penalty:
- Budget classification code,
- Basis of payment,
- Taxable period,
- Date and number of the document.
You can fill out a payment order from a blank form. Next, we will tell you how to fill in each payment details.
Payment "header"
At the top of the payment order, we indicate its number and date. Here we indicate the type of payment. If a payment order is generated in a remote banking program, for example, a client bank, this field is left blank.
Next to it is the "payer status" variable. We fill it in the same way as in the payment order for the payment of the fee, the penalty on which we are going to transfer. Let us recall the possible statuses of the payer:
Then we write the payment amount twice:
- First, in words, the amount of rubles with a capital letter, the amount of kopecks in figures. We write the words "rubles" and "kopecks" completely without abbreviations,
- Then rubles and kopecks in figures.
We pay penalties in rubles and kopecks. If the amount is in whole rubles, then it can be indicated as follows: "199 \u003d", that is, without kopecks.
Payer's details
Then we fill in the payer's details:
- Company name,
- If the payer is an individual, then we indicate his status, for example, "Individual entrepreneur Sergeev Alexey Ivanovich",
- Payer's TIN,
- PPC organization. In payment orders on behalf of individuals, the checkpoint field is left blank,
- Bank details:
- Checking account,
- Correspondent account,
- Name of the bank.
If a payment order is issued in a banking or accounting program, all the details will be inserted into the payment order automatically.
Beneficiary details
The recipient of the payment can be your Inspectorate of the Federal Tax Service or the territorial body of the FSS. If you do not know the payment details, then:
- You can find out the payment details of your IFTS on the official website of the Federal Tax Service of Russia,
- The payment details of the FSS are on the official websites of the regional branches of the fund, but not all. Therefore, it is better to clarify the details for transferring money in your FSS branch.
We fill in the name of the recipient as follows:
- First, we write "UFK in ...", enter the name of the region, for example, "UFK in Moscow",
- Then in brackets we write the name of our tax inspectorate or FSS department, for example, "UFK in Moscow (IFTS of Russia No. 43 in Moscow)", or "UFK in Moscow (GU - Moscow regional department of the FSS of the Russian Federation l / s 40100770142) ".
We fill in the group of requisites located nearby:
Budget payment fields
The first difference between the payment for the payment of interest and the payment of the contribution itself is another BCC:
Contribution |
KBK for transfer of penalty interest |
---|---|
Payers - legal entity |
|
Pension insurance, basic rate |
182 1 02 02010 06 2110 160 |
Social insurance for disability and maternity |
182 1 02 02090 07 2110 160 |
Compulsory health insurance |
182 1 02 02101 08 2013 160 |
Pension insurance at an additional rate for employees from list 1 |
182 1 02 02131 06 2100 160 |
Pension insurance at an additional rate for employees from list 2 |
182 1 02 02132 06 2100 160 |
Contributions for injury |
393 1 02 02050 07 2100 160 |
Payers - entrepreneurs |
|
Pension insurance |
182 1 02 02140 06 2110 160 |
Health insurance |
182 1 02 02103 08 2013 160 |
Then the "Basis of payment" variable is located, it is also filled in differently than in the payment order for payment of the contribution. Here we indicate one of the letter combinations:
- ЗД - if we voluntarily transfer the interest arrears,
- TR - if you received a request from the Federal Tax Service Inspectorate or the FSS,
- AP - if the payment of the penalty is made according to the inspection certificate.
The next field is the tax period for which the payment is made. If you transfer interest on demand or on a verification act, then these documents indicate the period for which the interest must be paid. If the payment is made voluntarily, that is, the code "ЗД" is indicated in the previous field, then in the field "tax period" we put zero.
We also indicate zero if the tax period cannot be determined. For example, when several penalties accrued for different tax periods are transferred in one amount.
Then we indicate the number and date of the claim or inspection report, for which we make payment. If the penalty is listed on a voluntary basis, and there is no requirement or act, then put zeros in these fields.
Finally, we fill in the purpose of the payment. We write that we list the penalties, indicate for which insurance premium we pay the penalties, and the details of the base document, if any.
Payment order for penalties on insurance premiums: the payer is a third party
Interest on contributions can be paid not only by the policyholder himself, but also by a third party. This opportunity appeared back in 2016. For example, the founder, head of the company or any other individual can pay taxes, fees or penalties on them.
Fill out the payment order taking into account the following features:
- In the group of payer's details, indicate the TIN and KPP of the organization for which the payment is made,
- In the Payer field, enter the full name of the person who will go to the bank, for example, the director,
- In the Payer Status field, indicate the status of the organization for which you are transferring money,
- The purpose of the payment is as follows: enter the TIN of the individual who actually transfers the money. Then put the sign "//" and indicate the name of the company for which you are transferring money.
The rest of the details are filled in the same way as in a regular payment.
Errors in payment orders for interest on insurance premiums
When generating a payment order, mistakes may be made. Three of them are critical, since with them the penalty will be considered unpaid:
- Invalid recipient account,
- Incorrect Federal Treasury account,
- Invalid recipient tank details.
The rest of the errors are not critical, they can be corrected by writing a letter about payment clarification.
Samples of payment orders for penalties on insurance premiums in 2019
We described how to fill in all the details of a payment order for transferring penalties on insurance premiums. Now we will give examples of filling. You can download all samples.
In order for the money to get into the budget, it is necessary to correctly fill out a payment order for the transfer of one or another mandatory payment.
Sample payment order 2019: filling rules
The rules for filling out a payment order are spelled out in the Order of the Ministry of Finance of Russia dated November 12, 2013 N 107н and have not changed compared to 2018. We have summarized these basic rules in a table:
Payment field name (field number) | Payment of taxes | Payment of contributions "for injuries" to the FSS |
---|---|---|
Payer status (101) | "01" - if the tax is paid by a legal entity; "09" - if the tax is paid by the individual entrepreneur; "02" - if the tax is paid by the organization / individual entrepreneur as a tax agent | "08" |
Payer's TIN (60) | TIN of the organization / entrepreneur | |
Payer's checkpoint (102) | KPP assigned to the IFTS to which the tax will be paid | If the organization pays the contributions, then its KPP is indicated. If the payer is a separate subdivision (OP), then the KPP of this OP is put in field 102 |
SP in field 102 put "0" | ||
Payer (8) | Short name of the organization / OP, full name entrepreneur | |
Beneficiary's INN (61) | TIN of the IFTS to which the tax is paid | TIN of the regional branch of the FSS to which the fee is transferred |
Recipient's checkpoint (103) | KPP of the IFTS to which the tax is paid | KPP of the regional branch of the FSS to which the fee is transferred |
Recipient (16) | UFK for _____ (name of the region in which the tax is paid), and the specific IFTS is indicated in brackets. For example, "UFK in Moscow (IFTS of Russia No. 14 in Moscow)" | UFK by _____ (name of the region in which the fee is paid), and the FSS branch is indicated in brackets. For example, "UFK in Moscow (GU - Moscow RO FSS RF)" |
Priority of payment (21) | 5 | |
KBK (104) | corresponding to the tax / fee paid | |
OKTMO (105) | OKTMO code at the location of the organization / OP / property / transport OKTMO code at the place of residence of the individual entrepreneur When paying the trade fee, the OKTMO code is indicated at the location of the trade facility in respect of which this fee is paid | OKTMO code at the location of the organization or EP / at the place of residence of the individual entrepreneur |
Basis of payment (106) | Typically, this field contains one of the following values: "TP" - when paying tax / fee for the current period; "ZD" - in case of voluntary repayment of tax / contribution arrears; "TR" - upon repayment of debt at the request of the IFTS / FSS; "AP" - when paying off the debt under the inspection act (before the claim is made) |
|
The period for which the tax / contribution is paid (107) | If field 106 is "TP" / "ЗД", then the frequency of tax payment established by law is indicated in one of the following formats: - for monthly payments: "MS.XX.YYYY", where XX is the number of the month (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax from the salary of employees for February 2019, you must put "MS.02.2019"); - for taxes paid on a quarterly basis: "KV.XH.YYYY", where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid; - for semi-annual taxes (for example, unified agricultural tax): "ПЛ.ХХ.YYYY", where ХХ is the half-year number (01 or 02), YYYY is the year for which the tax is transferred; - for annual payments: "ГД.00.YYYY", where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2019, you will need to put "ГД.00.2019"). If field 106 is "TP", then field 107 reflects the date of the request. If field 106 is "AP", then field 107 is "0" | «0» |
Document number (108) | If the field 106 is "TP" / "ZD", then the field 108 is "0". If field 106 is "TP", then field 108 reflects the number of the tax claim for payment. If field 106 contains "AP", then field 108 indicates the number of the decision made based on the results of the check | «0» |
Document Date (109) | If the field 106 is "TP", then in the field 109 the date of signing the declaration is entered. But, as a rule, by the time of payment, the declaration has not yet been submitted, so payers put "0". If the field 106 is "ZD", then the field 109 is "0". If field 106 is "TP", then field 109 reflects the date of the request for payment. If field 106 is "AP", then field 108 indicates the date of the post-verification decision | «0» |
Payment type (110) | "0" or UIN, if any | |
Payment details (24) | A brief explanation of the payment, for example, "Value added tax on goods (works, services) sold in the Russian Federation (2nd payment for the 3rd quarter of 2019)".When paying premiums for "injuries" in this field, you must also indicate your registration number of the policyholder |
Please note that the table does not provide information that must be indicated in payment orders when transferring contributions for compulsory pension and health insurance, as well as contributions to VNiM. A separate material is devoted to payment orders for these contributions.
Payment order-2019: especially important details
Certain details of the payment order must be filled out very carefully. After all, if you make a mistake in them, your tax / fee will simply be considered unpaid. Accordingly, you will have to re-transfer the amount of tax / contribution to the budget, as well as pay penalties (if you find an error after the end of the deadline for payment).
These details include (subparagraph 4, paragraph 4 of article 45 of the Tax Code of the Russian Federation, subparagraph 4 of paragraph 7 of article 26.1 of the Federal Law of 24.07.1998 N 125-FZ):
- the account number of the Federal Treasury;
- beneficiary's bank name.
Mistakes in other details are not critical - the money will still go to the budget. And the error can be corrected by specifying the payment (clause 7 of article 45 of the Tax Code of the Russian Federation).
Payment order in 2019: sample
For your convenience, we will provide a payment order. As an example, we have selected personal income tax transferred to the budget by a tax agent.
Ready samples of payment order for 2019
Samples of payment orders for taxes and contributions can be found in our. Moreover, if in the appropriate field you indicate the code of your IFTS, then in the samples of payments you will see the details of your tax office / your FSS.
Today, penalties are interpreted by tax authorities precisely as a measure that stimulates taxpayers to pay taxes and contributions on time.
They can be paid both at the request of the regulatory authorities and voluntarily.
A taxpayer who makes a payment on his own, without reminding the tax authorities, calculates the amount of interest in accordance with paragraph 7 of Art. 45 of the Tax Code of the Russian Federation.
For legal entities, penalties are calculated at a rate equal to:
- 1/300 of the refinancing rate established by the Central Bank of the Russian Federation of the amount of the payment not paid on time for each day of delay - for the first 29 days of delay;
- 1/150 of the refinancing rate set by the Central Bank of the Russian Federation - for the entire subsequent period.
Entrepreneurs and individuals calculate penalties in the amount of 1/300 of the refinancing rate set by the Central Bank of the Russian Federation for the entire period of delay.
What is important in the KBK? Sample filling out an order for payment of a penalty
A payment order for penalties in 2018 is drawn up in accordance with the order of the Ministry of Finance of the Russian Federation "On approval of the rules for specifying information in requisites" dated 12.11.2013 No. 107n (hereinafter - order No. 107n).
The main distinguishing feature of a payment order for the payment of interest is the BCC code entered in the field (104).
This is a 20-digit budget classification code, which shows to which budget and for what type of income the transfer is sent.
Digits of the code from 14 to 17 show the type of payment transferred to the budget. The value is 2100 here.
Another variable that will help to accurately identify the type of the transferred payment is the field (110). Regardless of on whose initiative the payment is made, it indicates "PE".
A sample payment for the payment of penalties can be downloaded on our website at the link.
Filling in a payment order for payment of penalties at the request of the tax authority
If the penalties are paid at the request of the inspection authorities, then the code "TR" is indicated in field (107).
Don't know your rights?
The requisite "Payment payment deadline" (field (108)) indicates the transfer date specified in the request.
This is a 10-digit code in the format "XX.XX.XXXX". The procedure for filling out the field is determined by clause 8 of Appendix 2 to Order No. 107n:
- the first 2 digits are the month, quarter or year for which the payment was overdue;
- 4-5th digits - its serial number;
- 7-10th - the year in which the payment was overdue.
In the field (108) the number of the request of the IFTS is indicated, and in the field (109) - the date of its issue.
If penalties are listed on demand, which indicates a 20 or 25-digit UIN code, then it is indicated in field (22), in other cases 0 is put there.
Registration of a payment order with the Federal Tax Service Inspectorate for the payment of penalties voluntarily or according to an inspection act
When filling out a payment order for penalties in the IFTS on the basis of the report of the conducted tax audit, in the field (106) it is necessary to indicate "AP".
In this case, in the field (107), which shows the period for which the penalty is transferred, 0 is set, because the payment of the penalty under the inspection act does not have a periodicity.
The next important attribute is field (108). It contains the number of the act on the basis of which the penalties were charged.
In the field (109), the date of the decision on their accrual is entered, on the basis of which the payment order is filled in. The indicator must be indicated in the format “XX.XX.XXXX” in accordance with paragraph 10 of Appendix 2 to Order No. 107n.
The field (22) is set to 0.
Payers who voluntarily transfer penalties accrued in the event of a delay in payment, in the field (106) put the code "ЗД". He speaks of the transfer of payment for the past periods (after all, the very fact of their appearance shows that the payment deadline was missed).
Penalties may be charged for late payment of a specific payment or accumulate from period to period. In the first case, field (107) indicates the period for which the tax was untimely paid, in the format "XX.XX.XXXX", in the second, 0.
In fields (108) and (109), in case of voluntary repayment of penalties on the basis of a reconciliation report, the number and date of the reconciliation act are indicated. In case of self-calculation, 0 is set in both fields.
Field (22) must also be 0.
The procedure for filling out the payment order fields is influenced not only by the type of payment transferred to the IFTS (taxes, penalties, fines), but also by the reason that prompted the taxpayer to do this (a claim for payment of tax, an act of verification or reconciliation of payments). It is important to remember these features when filling out the document.