Payment order to pay the state fee for registering a car in traffic police. The status of the compiler in the payment order when paying the state duty
When submitting a statement of claim or complaint to the court, it is necessary to provide proof of payment of the state duty. For an organization, this is usually a payment order marked with a bank. Payments are mainly made electronically. However, is it enough to attach a printout of an electronic payment document to confirm the payment of state duty? As practice shows, the court of general jurisdiction and the arbitration court have different approaches.
Electronic payments
In accordance with the requirements of the Code of Civil Procedure of the Russian Federation and the APK of the Russian Federation, a statement confirming the payment of the state duty is attached to the statement of claim, appeal and cassation. In the absence of this document, the statement of claim or complaint may be returned to the applicant.
Payment of state fees can be made by transferring funds to the bank. For a 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 fee by the payer in non-cash form is confirmed by a payment order with the mark of the bank or the corresponding territorial body of the Federal Treasury (another body that opens and maintains accounts), including making payments in electronic form, on its execution.
The rules for the transfer of funds are regulated by the Regulation of the Bank of Russia dated 19.06.2012 N 383-P. In accordance with clause 4.6 of Regulation N 383-P, the execution of an order in electronic form for the transfer of funds to a bank account is confirmed by the payer's bank by sending a notice to the payer in electronic form on writing off money from the payer's bank account indicating the details of the executed order or by directions of the executed order in electronic form with the date of execution. In this case, the indicated notice of the payer's bank may simultaneously confirm the acceptance for execution of the order in electronic form and its execution.
Court of Arbitration
Based on the indicated rules of law, arbitration courts accept claims and complaints in the event of confirmation of the payment of state duty by printing an electronic payment document containing all the details (date of debiting funds, type of payment - "electronic", mark about the payment).
For example, in the Decisions of the FAS SZO dated February 13, 2014 in the case of N A26-5598 / 2013, the FAS VSO of August 20, 2012 in the case of N A19-9761 / 2012, the judicial acts on the return of statements of claim were canceled, since they were based on clarifications of the information letter Of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 25, 2005 No. 91 (currently inactive), according to which a payment order must be submitted with a bank stamp and signed by the responsible executor in confirmation of payment of the state duty.
The court of cassation clarified that such requirements are presented for the execution of a payment order on paper. When transferring funds electronically, the payment order must indicate: type of payment - "electronic", date of debiting funds, bank note confirming the payment. The electronic version of the payment order drawn up in this way was recognized by the court in accordance with the relevant paragraph. 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 state duty, proceeds from the fact that the applicant must submit a duly certified payment order. In other words, a payment order with a blue seal of the bank, certified by a bank employee, is required.
For example, the Cassation rulings of the Moscow City Court of 02.09.2015 N 4g / 2-9494 / 15, dated 06.06.2015 N 4g / 2-6865 / 15 returned the cassation complaints. The court motivated the return by the fact that the attached printout of the payment order form from the electronic system is not properly executed and is not certified in the prescribed manner: it 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 budget revenue, duly certified.
Similar requirements for a payment order when transferring a state duty were electronically presented, for example, in case No. 33-2119 (Appeal ruling of the Kirov Regional Court of 06.17.2014).
At extra charge
As a rule, the bank issues a payment order with a blue seal 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 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 having the opportunity to pay the service for receiving a printout of a payment order with a blue seal from the bank, the legal entity will be deprived of the right to judicial protection. After all, the statement of claim or complaint will not be accepted for production until the submission of the payment order with the blue seal of the bank.
Consequently, the requirement to present a payment order with a bank mark on the payment of the state duty with a blue seal can create an obstacle to judicial protection and increase legal costs. Especially for an organization that, by the nature of its activity, is often forced to go to court to collect any periodic payments (for example, utility bills from the population).
It seems logical to accept the procedural documents when submitting a printout of an electronic payment order on the payment of state duty. And only if there are doubts about their authenticity, require additional evidence.
Starting November 30, 2016, “another person” (i.e., 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 - a document for the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for goods or services, pay taxes or insurance premiums, transfer money to the IP account or pay the founder’s dividend, transfer wages to employees, etc., that's all there is below)
From 2017, tax contributions can be clarified if there was the correct name of the bank and the correct account of the recipient. The remaining contributions must be returned and paid again. (subparagraph 4, paragraph 4, 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 Internet banking, as it is complex, 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 formed using online accounting, for example.
From 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for which the tax is paid; "Payer" checkpoint - checkpoint of the one for which the tax is transferred; “Payer” - information about the payer who makes the payment; “Purpose of payment” - taxpayer ID and checkbox 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.
Starting February 6, 2017, Moscow and Moscow Region organizations will have to put new bank details in tax payment orders, in the field “Bank of the payer” you need to put “GU of the Bank of Russia in the Central Federal District” and indicate BIC “044525000”.
Filling in the fields
Details TIN and KBC are the most important values \u200b\u200bin payments. If they are correct, then the payment will most likely pass. Period, status of the payer, priority - if there are errors (did not have time) in these fields, then payments will almost always pass, but it’s better not to risk it. There are no penalties for incorrectly filling out payment orders (this is your money), but the payment may not go through, then you will need to look for it, return it and it is possible to pay interest.
The account (number) of payment orders (above) can be any and you can make them with the same numbers. But better in order.
VAT in payment orders is always indicated in the payment purpose. If it is not or cannot be attributed to "Without VAT."
The sequence of payment in all examples is fifth, except for salary - there is third.
Individuals and individuals in the field "PPC" put "0".
TIN, KPP and OKTMO should not begin from scratch.
In the Code field (aka UIN) since 2015, they put 0 in all tax payments (this is the answer where to get the UIN). The UIN is set if the payer's TIN is not indicated in the payments or the payments are transferred at the request of officials. They don’t put anything in non-tax matters.
On the payment order below the top line must be the signature of the head (IP) or a person acting by proxy. Also, if the organization or individual entrepreneur uses printing, then it should also stand.
In field 109 (date, below the "reserve field", on the right) enter the date of the declaration for which tax is paid. But with the simplified tax system and all funds (PFR, FSS, FOMS) they put 0.
In the requisite (field) "110" of the order on the transfer of funds until 2015, the indicator of the type of payment was indicated ("ПУ" - interest payment; "ПЦ" - interest payment). Now they do not indicate anything.
From October 1, 2015, instead of “OPERU-1”, the “Operational Department of the Bank of Russia” should be indicated in the Recipient's Bank field for state duties, customs and some other payments.
In the field of the payment order "Type op." (type of operation) 01 is always set.
Fig. Example of filling out a tax payment order.
Fill patterns
All payments
See the full list of payment orders (updated for 2018-2019):
Where can I get a payment order for free? How to fill out a payment order? What types of payment orders are there? I will post here samples of filling in payment systems in Excel for 2018-2019, made using the free program Business Pack. This is a quick and easy program. In addition to payment cards, there is also a bunch of useful documents. Recomend for everybody! It is especially useful for small organizations and entrepreneurs who want to save money. Some additional functions in it 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 menu "Bank" - "Payment order".
IP to myself
Individual entrepreneurs, unlike organizations, can manage all revenue as they wish. Has no accounting and cash discipline. Often withdrawing money from the same bank as the current account is impossible or unprofitable. Then you can transfer part or all of the funds to any personal account (but only opened on the IP itself) in another bank - for example, Corn, Sberbank, Tinkoff, Alfa Bank, etc.
Timing It should be noted that non-tax payments can be made within a week (if you are late you do not need to redo), i.e. you can safely bring such a payment to the bank yesterday or the day before yesterday.
Purpose of payment: Top-up your own account. Without VAT.
Fig. A sample of filling out a payment order from an individual to himself in Business Pack.
For product / service
A sample payment for a product or service in Excel for 2018-2019 can be set up with or without VAT. This should be indicated on the invoice from your supplier. VAT payment order
Purpose of payment: Money was transferred to the supplier under the agreement number 12345. incl. VAT 18% - 1694-92
Purpose of payment: Funds for services under contract number 12345 were transferred, incl. VAT 18% - 1694-92
Payer status: Do not indicate anything, as the status is needed only for payments to the budget.
Fig. A sample of filling out a payment order for a product / service in Business Pak.
Payroll
Sample salary payment order in Excel for 2018-2019.
An employee can choose a bank for salary. To do this, he needs to write a statement.
Purpose of payment: Salary payment to an employee under an employment contract. Without VAT.
Payer status: Do not indicate anything, as the status is needed only for payments to the budget.
Fig. Example of filling out a payment order for salary payment in Business Pack.
Dividend
Please note that this is a dividend payment to the founder in Excel for 2018-2019, and not personal income tax on dividends. Dividends can only be paid by the organization and only according to the accounting after profit allocation.
Purpose of payment: Payment of dividends to the head. Without VAT.
Payer status: Do not indicate anything, as the status is needed only for payments to the budget.
Fig. Example of filling out a payment order for dividend payment in Business Pack.
In tax
Excel tax payment order for 2018-2019. According to the law, only the Organization (IP) itself can pay its taxes. Transferring taxes to another person is prohibited (except when it comes to a personal income tax agent).
Dates The date in the tax payment must strictly correspond to today, otherwise the bank will not accept. A payment is considered executed for regulatory authorities on the date that it is in it. And when the money goes to the tax is not important for you. May go a week.
Where to get tax details? there is a service on the tax site for the formation of payment orders with a choice of tax.
Since 2016, we have not set anything in field 110 (it was 0). See the picture.
At 106, they sometimes require writing TP. In field 107, some banks ask you to write the period for which the tax is paid - for example, DG.00.2016. List of periods.
Purpose of payment: personal income tax on the salary of employees. Without VAT.
Purpose of payment: personal income tax from the dividend of the founder. Without VAT.
Purpose of payment: Advance payment of income tax for 2015. Without VAT.
Basis of payment: Advance payment of tax on the simplified tax system for 2015. Without VAT.
Payment for penalties and fines is the same as for tax, only.
Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their taxes).
Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if paying personal income tax (on salaries or dividends) for employees (founders) as a tax agent).
Fig. Example of filling out a payment order for paying taxes in Business Pak.
Insurance premiums: PFR, MHIF and FSS
Also, from 2017 it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.
Since 2016, we have not set anything in field 110 (it was 0). See the picture.
At 106, they sometimes require writing TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, DG.00.2016. List of periods.
Payment orders for the payment of insurance contributions to the OPS (PFR), MHIF, FSS in Excel for 2018-2019. By the way, I have good (and free) instructions for the RSV-1 and 4-FSS.
Purpose of payment: Contributions to the Pension Fund for the insurance part of the pension for 2015 for FE Reg. No. 071-058-000000 are transferred. Without VAT. ()
Purpose of payment: Contributions to the FFOMS for 2015 for IP Reg.№071-058-000000 are transferred. Without VAT. (Fees for IP can be calculated using this free calculator)
Purpose of payment: Contributions to the Pension Fund for the insurance part of the pension for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT. (I recommend the calculation of vacation pay)
Purpose of payment: Contributions to the FFOMS for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT. (I recommend a salary calculator, with which you can calculate all the contributions and even sick leave and vacation pay)
Basis of payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT. (I recommend a salary calculator, with which you can calculate all the contributions and even sick leave and vacation pay)
Dates. The date in the payment for insurance taxes must strictly correspond to today, otherwise the bank will not accept. A payment is considered executed for regulatory authorities on the date that it is in it. And when the money goes to the funds, it’s not important for you. May go a week.
The payment order fines and penalties is the same as when paying tax only.
Payer status: 08 - for individual entrepreneur. If the payment of insurance premiums for the individual.
Payer Status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service of 03.02.2017 No. ЗН-4-1 / [email protected]) (Order of the Ministry of Finance of April 5, 2017 No. 58n).
Fig. A sample of filling out a payment order for the payment of insurance contributions to the Pension Fund in the Business Pak.
How long does it take to store 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 of Federal Law of July 24, 09 No. 212-FZ) or 5 years (Clause 459 of the Order of the Ministry of Culture of Russia of August 25 .2010 N 558)
Let me remind you that all these payments can be edited in Excel or using this free program:
Suppose, OOO “IKS” filed an application with the Federal Tax Service Inspectorate for the refund of an overpayment of property tax in the amount of 90,000 rubles. To fill out such a statement, the material “Sample application for the return of excessively paid tax” will help you. However, the inspection did not return the money within the prescribed period, 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 indicated amount and interest paid in the amount of 990 rubles. Read about how such interest is considered in the article "How to calculate interest for late tax refunds." Since in this case the appeal combines requirements of a property and non-property nature, IKS LLC will pay 2 state duties (subparagraph 1, paragraph 1 of article 333.22 of the Tax Code of the Russian Federation):
- 3 000 rub. - for recognition of inaction as unlawful (subparagraph 3, paragraph 1, article 333.21 of the Tax Code);
- 3 640 rub.
State duty payment order - sample 2017-2018
This document must be prepared and submitted to the bank for execution in electronic or paper form. Individuals can also operate with payment orders without opening a bank account.
When submitting an order to the bank from an individual, the order may be drawn up in the form of an application, in which it is necessary to indicate the following information:
- details of the payer;
- details of the recipient of funds;
- details of the payer and recipient banks;
- amount of cash;
- purpose or purpose of payment;
- other information established by the bank.
Based on the order, the 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, recipient of the transfer, amount, purpose of 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 of June 19, 2012.
№ 383-
Info
P “On the rules for the transfer of 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 indicating information in the details of orders on the transfer of funds for payment to the budget system of the Russian Federation”. Filling stage Explanation Number of the payment order The serial number of the document is indicated Date of the payment order The date is indicated in the format DD.MM.YYYY Payment type "Urgent" - in this case, the transfer of funds will be carried out by urgent transfer.
State duty payment order: sample
How to fill out a payment order for the payment of state duty to the arbitration court? How much is the state fee for considering a case in an arbitration court? What payment details should be indicated in 2018? We give a sample and explain the main points. Subscribe to the accounting channel in Yandex Zen! State duty on arbitration: sizes State duty - 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 made strictly in accordance with the payment details. Here are the main sizes of the state fee, which 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): Case Size of the fee Filing of a property claim to be evaluated.
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 A state duty payment is made according to the general principle of 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 what action the amount of the state duty has been accrued. When filing a lawsuit, payment of state duty is sent to the details of the court considering the case.
Attention
General information about field 101 General rules for making a payment are established by Regulation of the Central Bank of the Russian Federation No. 383-P, and Order of the Ministry of Finance of the Russian Federation No. 107n. These regulations regulate the rules for filling out line 101, which contains the payment order, the state duty is paid strictly indicating the status of the payer.
Sample of filling in a payment order for payment of a court fee
Read also the article ⇒ “Payment order for extract from the Unified State Register of Legal Entities” Errors in a payment order for state duty. When generating a payment order, errors are often encountered that can have some consequences. This article discusses the most common errors: Error. What should I do? An error in indicating the amount In case the amount of transfers exceeds the necessary, then in this case several options are possible:
- to refund excessively paid cash;
- account in the form of an overpayment for future deductions.
If the payment amount is less than necessary, then the payment is not taken into account.
It is mandatory to transfer the missing amount. Invalid BCC code indicated. Payment in this case will fall into the category of “outstanding payments”.
Sample payment for Omsk statement
The development of the project is aimed at administering mandatory contributions by the tax service for pension, medical and social insurance, which suggests replacing the previously indicated code “08” in the payment code “01”. In other words, all assessed contributions, taxes and state duty are listed with one code “01”. The differences will concern KBK and purpose of payment. State Tax Benefits Status “01” or “08”? Starting from 2017, a document for the payment of assessed contributions, including state fees, is prepared subject to changes. But on this occasion, there are still numerous disputes.
The tax inspectorate and other government agencies believe that the status of "08" is considered incorrect and require affixing the status of "01". But banking organizations do not miss such payments.
Accordingly, accountants cannot find the right solution.
Details for payment of state duty Recipient of UFK for EAO (IFTS of Russia for the city of Birobidzhan, EAO 7901) Settlement account 40101810700000011023 TIN 7901005800 KPP 790101001 BIK 049923001 OKTMO 99701000 KBK 18210801000011000110 Filling out a legal entity for a payment order.
to the bank of fees.
Charged to circuit boards. PAYMENT ORDER No. 05/04/2018 Date Type of payment Amount in words TIN INN Amount Amount. No. Payer BIK Payer Bank Account. No. BIC 049923001 Bank of the beneficiary Account. No. TIN 7901005800 KPP 790101001 Sch. No. 40101810700000011023 UFK for EAO (IFTS of Russia for the city of Birobidzhan, EAO 7901) Type op. 01 Term fees. Naz Square
Ocher. Boards Recipient Code Res. field Bank notes Signatures Defendant's name Amount of claim in rubles Size of state.
Payment order state duty to the arbitration court 2018 sample
To fill in with the amendments to the law - “01”, or according to the previous coding - “08”? Cell 101 is located in the upper right corner of the form, the code consists of two numbers that determine the payer in the legal form, type of management, 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 are codes related to government agencies, but we will talk about those used by organizations and individual entrepreneurs. The regulatory framework 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 into the regulatory act, which provides for changes in the coding regarding the status of the payer of mandatory payments to government agencies, including state fees.
PP 773301001 KBK 18210807010011000110 OKTMO 45373000 (107) 11/05/2017 (106) TP (110) Date Signature Receipt Bank notes Index doc. 18209965171147669381 (101) 13 Form No. PD (tax) Full name MUKHINA MARIA MIKHAILOVNA Address 119019, STR. ARBAT, D. 1, KV. 1, G. MOSCOW TIN Amount 4000.00 Beneficiary's Bank of the Bank of Russia for the Central Federal District BIC 044525000 Account No. 00000000000000000000 Recipient of UFK in Moscow (MIFNS of Russia No. 46 for Moscow) Account No. 40101810045250010041 TIN 7733506810 KPP 773301001 KBK 1821080701001137010101KT CBK 182108070100110001100101kt 107) 11/05/2017 (106) TP (110) Date Signature Read also article ⇒ “Basic transactions in accounting for state duty” Validity of a payment order for state duty According to a payment order, the bank is obliged to transfer funds to the recipient within the time period established by law, but if provided that other terms are not specified in the contract concluded between the bank and the account holder.
In the payment order for the transfer of funds to the recipient, the payer must indicate the status in field 101, as evidenced by the Regulation of the Central Bank of the Russian Federation No. 383-P. This cell is filled in with the purpose of identifying the person making the cashless payment.
In connection with the bill of the Ministry of Finance of the Russian Federation “On Amendments ...” since the beginning of 2017, many accountants have been wondering if the state duty paid is the status of the payer 01 or 08, put in 101? This will be discussed in our editorial office. The content of the article
- 1 State duty - what do we pay for?
- 2 Field 101 Overview
- 3 Regulatory framework
- 4 Status “01” or “08”?
State duty - what do we pay for? The state duty is a federal fee, the payment of which is established by the Tax Code of the Russian Federation.
In the field "Payer Status", you must specify the code 01 - "Taxpayer (payer of fees) - legal entity".
Sergey Razgulin, State Councilor of the Russian Federation, 3rd class
How do organizations transfer state fees to the budget
<…>
Registration of a payment document
When transferring state duty, issue payment documents. Typically, the state fee is paid before applying for the commission of legally significant actions, for example, before registering an organization or rights to a property. In order to confirm the payment of the state duty, the applicant, together with other documents, submits the appropriate payment or receipt. Therefore, the amount of state duty for each legally significant action should be listed in a separate document. It is impossible to combine several state duties in one payment system. 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 field “Recipient” indicate the details of the territorial authority of the budget revenue administrator (). The administrator code can be determined by the first three characters of the KBK (Appendix 7 to the guidelines approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). For example, in relation to the state duty for considering cases in courts, the administrator is the tax service (the value of the first three indicators of the BSC is 182). Therefore, when filling out the details of the recipient in the payment document, it is necessary to indicate the details of the tax inspection, 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 a state duty for committing activities related to licensing). In some cases, administrators are determined by regional or local authorities (for example, when paying a state duty for notarial acts) (Clause 9, Article 20 of the Budget Code of the Russian Federation).
When filling out a payment document, the administrator code “000” cannot be indicated (letter of the Federal Tax Service of Russia dated December 29, 2004 No. 04-4-09 / 1273). Therefore, if it is impossible to precisely determine the administrator code, specify this requisite at the place of the actions requiring the payment of state duty.
Details of payment documents for transfer of state duty in the most common cases are presented in the table. *
<…>
From reference books
Filling in certain fields (column) of a payment order (application for cash flow) when transferring state duty to the budget
Deadlines for transferring state duties | "Taxpayer status"* | “Basis of payment” | "Taxable period" | "Document Number" | “Date of document” | "Type of payment" |
- 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 flow; | - column 4 of section 4 of the application for cash flow; | - column 5 of section 4 of the application for cash flow; | - column 6 of section 4 of the application for cash flow; | - column 7 of section 4 of the application for cash flow; | - column 8 of section 4 of the application for cash flow; | |
- cell "Taxpayer Status Code" of section 3 of the application for cash expense (reduced) | - column 3 of section 3 of the application for cash flow (reduced) | - column 4 of section 3 of the application for cash flow (reduced) | - column 5 of section 3 of the application for cash flow (reduced) | - column 6 of section 3 of the application for cash flow (reduced) | - column 7 of section 3 of the application for cash flow (reduced) | |
The organization transfers the state duty within the time period established by law (without deferral, installment plan) * | "01" | TP | 0 | 0 | 0 | 0 |
Organization transfers deferred debt on state duty | "01" | "FROM" | Deferral Date | Deferral Document Number | Deferral Date | 0 |
The organization transfers the state fee in installments | "01" | "RS" | Date of payment of the amount of the fee in accordance with the schedule | Installment Document Number | Installment Document Date | 0 |
Payment order - this is a document with 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 state payments and contributions, that is, actually ensure any financial movement permitted by law.
Payment orders must be prepared in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter if a paper payment was submitted to the bank or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal law should be completed correctly, as the price of an error may turn out to be too high, especially if this is an order for tax payments.
FILES
To avoid problems associated with the incorrect filling of the fields of the payment order, we will deal with the features of each cell.
Payment Code
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;
- bank;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for completing a payment order
On the sample form, each cell is assigned a conditional number to make it easier to explain its meaning and to clarify how it is necessary to fill it.
Check if you are using the current payment order form updated in 2012. The new form is approved by Appendix 2 to the Bank of Russia Regulation No. 383-P dated June 19, 2912.
Verify the number shown at the top right. No matter who the money sent by means of the payment order is intended, the same numbers will be indicated - 0401060 . This is the current uniform form number.
We begin to fill out the document fields in turn.
Field 3 - number. The payer shall indicate the payment number in accordance with his internal numbering procedure. Individuals can affix a number to the bank. This field cannot exceed 6 characters.
Field 4 - date. Date format: two digits of a number, two digits of a month, 4 digits of a year. In electronic form, the date is formatted automatically.
Field 5 - payment type. You need to choose how the payment will be made: “urgently”, “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. Capital letters indicate the number of rubles (this word is not abbreviated), pennies are written in numbers (the word "penny" also without abbreviations). It is permissible not to indicate a penny if the amount is integer.
Field 7 - amount. Transferred money in numbers. Rubles must be separated from cents by the sign -. If there is no cents, then \u003d is put after rubles. There should not be any other signs in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8 - payer. Legal entities should indicate their abbreviated name and address, individuals must indicate their full name and address of registration engaged in private practice, in addition to these data, the type of activity should be noted in brackets, IP - name, legal status and address. The name (name) is separated from the address by the // symbol.
Field 9 - Account number. This refers to the payer account number (20-digit combination).
Field 10 - payer bank. Full or abbreviated name of the bank and city of its location.
Field 11 - BIC. Identification code belonging to the payer's bank (according to the Directory of Settlement Participants through the Central Bank of Russia).
Field 12 - correspondent account number. If the payer is served by the Bank of Russia or its branch, this field is not filled. In other cases, you need to specify the sub-account number.
Field 13 - payee's bank. Name and city of the bank where the funds are directed.
Field 14 - BIC of the beneficiary's bank. It is filled in similarly to item 11.
Field 15 - recipient subaccount number. If the money is sent to a Bank of Russia client, there is no need to fill in the box.
Field 16 - the recipient. The legal entity is indicated by its full or abbreviated name (both can be right away), individual entrepreneur by status and full name, private practitioners of private entrepreneur need to additionally indicate the type of activity, and the individual should be fully named (without declining). If funds are transferred to the bank, then information from field 13 is duplicated.
Field 17 - beneficiary account number. 20-digit account number of the recipient of funds.
Field 18 - type of operation. 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 is blank.
Field 20 - purpose of payment. See paragraph 19 until the Central Bank of the Russian Federation has indicated otherwise.
Field 21 - payment queue. The number is indicated from 1 to 6: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
Field 22 - UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is set.
Field 23 - reserve. Leave it blank.
Field 24 - purpose of payment. Write down why the funds are transferred: name of the product, type of service, number and date of the contract, etc. VAT is optional, but it is better to be safe.
Field 43 - stamp of the payer. It is 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 filed when registering the account.
Field 45 - bank marks. On a paper form, banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in electronic form - the date of execution of the order.
Field 60 - TIN 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. Fills the bank itself.
Field 71 - date of write-off. Affixes a bank.
IMPORTANT! Cells 101-110 must be filled in only if the payment is intended 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 checkpoint. The reason code for registration (if available) is 9 digits.
Field 103 - PPC of the recipient. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104 -. 2016 innovation. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105 - the code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Territories of Municipalities, you must write in this field 8 or 11 digits assigned to your locality.
Field 106 - basis of payment. The code consists of 2 letters and indicates various grounds for payment, for example, FROM - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment reasons. If the payment that is made to the budget is not indicated in the code list, 0 is put in the cell.
Field 107 - an indicator of the tax period. It is noted how often tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. After the letter, the date is written. If the payment is not tax but customs, the code of the relevant authority is written in this cell.
Field 108 - number of the basis of payment. From March 28, 2016, in this field you need to write the document number on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If TP or ZD is in cell 107, then 0 must be entered in field 108.
Field 109 - date of the document of the basis of payment. Depends on field 108. At 0, in field 108, 0 is also written in this cell.
Field 110 - type of payment. The rules for filling this field changed in 2015. This cell does not need to be filled out, since the field of the budget code is indicated in field 104 (its 14-17 categories just reflect the subspecies of budget revenues).
Additional nuances
Typically, a payment should be made 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 beneficiary's account in his bank, is stored in the documents of the recipient's bank day;
- 3rd confirms the bank transaction, attached to the extract from the beneficiary's account (in his bank);
- 4th with a bank stamp is returned to the payer as confirmation of acceptance of payment 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 the funds for this are enough.
If the payer contacts the bank for information on how his payment order is executed, he should be answered the next business day.