Win in billing what. Unique accrual identifier (UIN): new requisite for payment orders
A payment order provides for the need to correctly fill in all the lines of the form of this document. Without filling in all the fields, the bank may not accept the document for execution. As a rule, organizations do not have questions about filling out payment orders. However, when paying tax payments, you should be aware of the following. Field 22 of the payment order provides for the indication of a special code - the so-called UIP code (UIN), which we will consider in the article.
What is a UIP in a payment
If we turn to an explanation of what the specified attribute is, then it correctly sounds like this - a unique payment identifier (in short UIP). What is this props and where to get it when filling out a payment order, we will understand below.
First, it should be noted that it should not be indicated always, but only in specially established cases determined by the Bank of Russia. To do this, refer to Regulation N 383-P, which regulates the rules for the transfer of funds.
So, UIP is indicated in two cases:
- The first is if it has been assigned by the payee and communicated to the payer in accordance with the terms of the contract. Accordingly, the organization when making the payment will know its number and how to use it. The specified type of calculation is made for the convenience of organizations. The procedure for its formation and the methodology for checking by the bank when making a payment are determined by the Bank of Russia;
- The second - when transferring taxes and contributions. Taxpayers are more interested in the procedure for filling this detail in the case of paying taxes, because in this case he should know where to find it when filling out this field in the payment order.
How to find out the UIP
When taxpayers make payments to the budget system of the Russian Federation in some cases it may also be necessary to indicate the UIP. However, before making a payment, such an identifier will, as a rule, be known to the taxpayer. This is due to the fact that when making ordinary payments (taxes or advance payments based on self-calculation), this attribute is not required to be indicated, more precisely, “0” must be indicated in the line.
The taxpayer will be aware of the specified details in the case when it comes to paying arrears of tax, as well as penalties and fines according to the requirements of the tax authority, and not ordinary payments. Therefore, when making payments based on the requirements of the tax authority, it is necessary to check whether a universal payment identifier is indicated in the document. If so, then it is precisely this that needs to be entered on line 22 of the payment order.
Accordingly, the organization must distinguish between ordinary tax payment orders and those that it pays at the request of the tax authority. Only in the second case should the unique identifier of the payment be indicated in the payment order, if it is provided for by the documents of the tax authority on the basis of which the payment is made.
If the bank refuses to accept the payment without indicating the UIP, the official position of the department can be noted - Letter of the Federal Tax Service of Russia of 08.04.2016 N ZN-4-1 / [email protected] . It states that it is enough for the organization to indicate its TIN, and leave “0” in field 22, respectively. In this case, the credit institution shall not be entitled to refuse to transfer the payment.
Thus, only if the indication of the TUE is mandatory, this detail must be included in the payment order. Note that it consists of 20 or 25 digits and is necessary to identify the corresponding payment in the state system. If you make a mistake in the specified details, then it is likely that the obligation to pay arrears, penalties or fines by the taxpayer will be considered unfulfilled. In this case, additional time will be required to clarify the payment, perhaps the charge of interest will continue.
Short summary
Summarizing the above about where to get the unique identifier of the payment, it can be noted that the taxpayer needs to indicate it if it is known. If there is no information about it, then “0” should be indicated in the field of the payment order under consideration. It is unacceptable to simply leave the specified field without filling out, as the payment may not go through due to bank requirements.
To carry out money transfers, special documents are used - payment orders. For the money to reach the recipient, the payment must be properly executed. One of its main details is line number 22, in which the penal code is entered. Consider how to correctly indicate code 22 in a payment order in 2017.
It became necessary to add information to line number 22 not very long ago. This norm has been developed and implemented since the end of March 2014.
The line under this number is intended to indicate the PIN - a unique accrual identifier.
So why was the “code 22” field developed in the payment order? This was done to optimize and improve the work of state. employees, as well as to accelerate budget revenues. Also, thanks to the identifier, inaccuracies in the receipt of funds in the budgets are minimized. Gos. employees are no longer required to verify incoming payments at the main details of the companies. They only need to deposit money by the identifier code that corresponds to the payment.
ID Decryption
UIN code 22 consists of twenty numbers, each of which contains certain information. It includes 3 groups:
- The first three numbers are the code of the person making the payment or the code of the executive service.
- The fourth number is always 0, it does not mean anything.
- The next fifteen numbers are the payment index. They are different for each document.
- The twentieth digit is determined by the rules developed by the fund or the tax office.
When it is required to register an identifier
The PIN code in the payment order in 2017 must be registered when paying arrears, fines or penalties at the request of the tax inspectorate, pension fund or social fund. insurance.
That is, to indicate the code, a company or a private businessman:
- First, they should receive from one of the above institutions of. demand for payment of existing debt;
- Find the required PIN code 22 in the received request;
- Write it in the payment field in the designated field.
What to write in the field number 22
In field No. 22, information should be entered in accordance with the following rules:
- If there is an office. requirement from one of the authorities - indicate the code from this requirement;
- If there is no requirement - “0” is put down.
Consequences of committing errors when writing code
According to the UIN code, a payment order records taxes, insurance contributions and other payments to budgets of various levels. Data on incoming payments are sent to the State. Information System. If you register an incorrect code value, then the system will not be able to recognize the payment being made. This means that the payment obligation will be deemed unfulfilled. The result of this will be:
- The company has a debt to the funds and the state budget;
- Penalty will be charged on debt;
- The company will have to verify the perfect payment;
- Funds will be credited to the budget or to the account of the fund later than necessary.
Identifier for current operations
When making payments of a current nature (that is, insurance contributions and tax payments, the amount of which the payers have calculated on their own; these payments are not debt payments), the value of the UIN in the payment order is not necessary. So, in line 22, you must put the value "0". The identification of such payments will be carried out by the tax authorities for other basic details (TIN, KPP, KBC, OKTMO, OKATO).
What is a UIN? This unique accrual identifier (in abbreviated form “UIN”) is used when paying fines, duties, fees, taxes, etc. In this article we will tell you what the props are, where to get it and how to apply it correctly.
A PIN is a combination of twenty or twenty-five digits recorded without spaces. The purpose of the props is to indicate what type of payment it is and correctly carry it out. The identifier facilitates the accounting of funds, helps to systematize information on incoming payments. This code is needed not for the payer, but for state and municipal structures, bank employees and treasury employees.
On a note! There are no lists or tables that contain all the UINs of a given organization. For each payment, a unique combination of symbols is developed, which is never repeated.
In what cases does the PIN need to be indicated in the details?
UIN is needed when transferring funds to the fiscal service: fees, taxes, etc. It is also used when making payments to federal and city authorities.
There are situations when you do not need to specify a twenty-digit code:
- Entrepreneurs and organizations themselves calculate the tax based on personally completed fiscal declarations. In this case, a different payment identifier is used. It stands in column 104. In simple terms, if you have not received any notifications requesting you to transfer money, you should not put down the identifier.
- Individuals pay property taxes. But before that, a special notification comes from the fiscal service. It also uses its payment identifier.
On a note! Even if the rules do not need to record a number, this field should not be empty. Instead of a twenty-digit code, put the number zero (“O”).
How is the payment number formed?
A unique identifier is not a set of random numbers. All twenty characters matter. The code is divided into four parts:
Table 1. Identifier generation rules
On the Internet there are special services with which you can verify the correct identifier.
UIN in a payment order
The identifier is used in payment documents when transferring money to pay interest, fines or taxes. The order shall indicate the number in the field twenty-two, which is called “Code”.
First, the organization or entrepreneur receives a notice from the Pension Fund, the Tax Service or the Social Insurance Fund of the Russian Federation. In the official notice from the state body, the code of the PIN will be entered. It is he who is recorded in column 22 when filling out a payment order. This field is located at the bottom of the document.
If there is no UIN code in the official notification, zero “0” must be entered in field 22. It should not be left empty.
With the help of the UIN, the funds are automatically credited to the recipient's account. Therefore, carelessness when filling in the identifier number will lead to the following consequences:
- Debt to a state or municipal authority is formed, since the money “hangs” in the middle of nowhere.
- Accrued interest.
- You will need to look for where the money was lost and redirect it to the recipient.
- Sent funds will be received to the account of the fund or tax service late.
On a note! Never use a UIN designed for another payment. For each payment, this code must be unique.
When paying current payments, individual entrepreneurs indicate either UIN or IIN in the payment documents. But you can fill in both fields. If both columns are left blank, the employee of the banking institution will not execute the order.
On a note! If the payer's IIN is indicated, bank employees are required to accept current payment orders with the number “0” instead of a twenty-digit code.
Video - The UIN code when transferring taxes (fees) is indicated in the payment order
Fine traffic police for UIN
With the help of a UIN, you can check or pay fines for the traffic police. This is done either on the official website gibdd.ru, or on one of the Internet services intended for these purposes.
To use the online service for finding fines, you need to enter a unique code in the required field. A combination of twenty digits (or twenty-five) can be found in the decree, which the traffic police inspector wrote out. The decision is drawn up in two cases:
- The inspector found a violation, issued a warning and imposed a fine.
- If the administrative fine issued on the spot has not been extinguished, an administrative offense case will be brought.
On the above resources, you can pay a fine online, which is quite risky. On the Internet there are several fraudulent services, the purpose of which is to "deflate" as much money as possible for the services. If you still prefer to use one of the specialized sites, pay attention to the size of the commission. In most cases, it does not exceed two percent.
You can pay a monetary penalty online not only using services on the Internet, but also in other ways:
- With the help of Internet banking (the commission will be about 50 rubles).
- On the official website gibdd.ru.
- Through the gosuslugi.ru portal.
- Using one of the electronic payment systems (WebMoney, Yandex Money).
On a note! When paying a fine from a car inspection, the UIN is indicated in the PD4 underlining document, receipt and check.
A few important points about paying fines:
- If you do not live at the place of registration, periodically check for fines. Do not allow the amount of monetary penalties to reach ten thousand rubles. Otherwise, they may forbid you to cross the border or for some time will be deprived of the right to drive a car.
- If you pay the penalty within twenty days after its imposition, you can reduce the amount of the penalty in half.
- If you think that the fine was undeservedly issued, you can appeal to the district court or the traffic police.
- Appeal against a monetary penalty is allowed within seventy days from the date of execution of the decision.
- If you know for sure that the penalty was issued, but did not find it during the check in the system, wait a while. Perhaps the traffic police have not yet had time to enter information. If enough time has passed and the amount of the administrative penalty does not come out, it is likely that an error was made when entering the data. In this case, call the traffic police and find out this question.
UIN when paying state duty
When paying the state fee, few of the payers know which code to put down. But the payment can still be made. To do this, in the column "Code" enter the number zero ("0").
On a note! If you leave the "Code" field blank, the payment of the fee will be refused. Therefore, it is necessary to put down either 0 or twenty-digit code. But, some terminals do not accept payment when zero is in the "Code" field. If you don’t know the code of twenty characters, you can try to leave this line blank and immediately press the Enter button.
Where to get the UIN
When filling out receipts for payers, the question often arises of where to get the PIN code. Complicating the situation is that the state does not provide for any classification of identifiers or a special list of codes for each organization.
On a note! If you received a letter demanding to pay tax, fine or state duty, you need to indicate the identifier. If there was no letter and you make the payment on your own initiative, no UIN is needed.
First of all, you need to find out if the notification from the state or municipal authority contains the PIN number. And, if there is one, indicate it on the receipt of payment of state duty, tax, etc. If the PIN is not indicated, check if the “Document Index” is present at the top of the notification. If there is, it should be indicated in the payment document as a code. The index number is formed according to the same principles as the UIN.
If you still need to specify the PIN number, but you don’t have one, it’s best to find out the code you need from the administrator who is supposed to pay. There are several ways to do this:
- Visit the organization (in person or website) that manages the cash contributions or to the payee.
- Use the website of the Federal Tax Service.
- At a bank that makes payments to budget organizations.
On a note! The credit organization can tell your UIN number only if the bank has a corresponding agreement with the administrator of incoming payments.
How to pay the UIN tax from the receipt
In Sberbank, you can pay tax through the World Wide Web, knowing only the UIN of the document or its index:
- Go to Internet banking on the official website of a Russian bank.
- Find the button in the menu that allows you to pay or transfer funds.
- Click on "STSI, taxes ..."
- Select the line "FTS".
- Now click the "Find and pay" button.
- In the section where all services are listed, check the box next to the line “Payment of taxes by document index”.
- Select a Payment Method.
- Enter the document index.
- Carefully check all entered data.
- Confirm payment.
- Click the "Pay" button.
On a note! Through the online service of Sberbank, you can only pay the taxes of the owner. If you pay another person’s bills from your account, the payment will not reach the tax office, the money will hang, and the debt will be considered outstanding.
If you, as an individual, pay in cash at the bank branch, fill out the PD-4sb form, no code is required. At the same time, information about the payer must be present: his full name, TIN, registration data (permanent, temporary).
You can pay tax through other financial institutions that can generate a payment document. If the PIN or document index is known, enter it on the receipt. If you do not have such information, simply put in column 22 the number zero (“0”).
How to pay through QIWI
Another way to pay the tax, knowing the UIN, is using the Qiwi payment system. To do this, enter the symbols from the fiscal receipt in the index column. Further, the system itself will issue the necessary tax, if it is accrued. Verify the amount from the received tax receipt with the data from the Qiwi system. If everything is correct, you can add a comment (although this is not necessary) and pay the tax.
If the tax has not yet been assessed, the service will display a notification.
Sometimes when transferring money, the system for some reason does not recognize the identification code. In this case, you should contact the organization for which the payment is intended. Most likely this is a common mistake.
Another common problem that many citizens face. A person receives a receipt from a budgetary organization. Then he decides to check the debt again using the Internet. And he sees that the PIN from the receipt does not match the code from the system. There is no mistake. The fact is that UIN is always unique. Therefore, when generating a receipt, one code was assigned, and when re-generating it on the Internet, the system issues a different code. In this situation, the correct decision would be to indicate when paying for the UIN from the receipt received from the state or municipal authority.
In the bills issued by medical institutions, there is also a column “Document Index” or “UIN”. In most cases, when paying such bills, you do not need to specify a code, since the identifier is not used. When paying on the receipt, it is enough to put the number zero ("0"). If you still require a code, you can find out the number in the medical institution itself.
Where to indicate the UIN in the payment order in 2018? Where to get the UIN? What will happen if you do not specify the UIN code in the payment? You will find answers to these and other questions in this article.
Where to indicate the UIN
UIN is a Unique Accrual Identifier. This identifier is represented as a code that consists of 20 or 25 digits.
The UIN must be indicated in the payment orders for the transfer of taxes and contributions. The field “22” of the payment order, which is called the “Code”, is intended for reflecting the UIN code (paragraph 1.21.1 of the Regulation approved by the Bank of Russia on 06/19/2012 No. 383-P).
In what cases indicate the PIN
In 2018, UIN should be indicated only in payment orders for payment of arrears, interest or a fine at the request of the Federal Tax Service, the FIU or the FSS.
That is, to indicate in the payroll UIN, organization or individual entrepreneur:
- first, they must receive from the IFTS, PFR or FSS an official demand for payment of arrears, interest or a fine;
- find the PIN code in this requirement;
- transfer it to your payment in field 22 “Code”.
The field for the PIN can be found at the bottom of the payment order:
Accordingly, to the question "where to get the UIN?" there is only one answer - in the demand for payment received from regulatory authorities. There is no single taxation or contribution penal system. In each case, the code is unique.
What to indicate in field 22
Fill in field 22 of the payment order as follows:
- if there is a PIN in the request, the value of the PIN;
- if there is no UIN in the request - “0”.
If in the field 22 you indicate the PIN number, then the recipients of the funds (for example, tax specialists), having received the payment, immediately identify that it is arrears, penalties or fines on demand. And they will take it into account correctly.
If you make a mistake in the UIN
By the UIN number, automatic accounting of taxes, insurance contributions and other payments to the budget occurs. Information on payments to the budget is transmitted to the GIS GMP. This is the State Information System on State and Municipal Payments. If you enter the wrong code, then this system does not identify the payment. And the obligation to pay will be considered unfulfilled. And as a consequence of this:
- the company will be in arrears to the budget and funds;
- continue to charge interest;
- you will need to clarify the payment and find out its "fate";
- the money will go to the budget or funds late.
UIN and current payments
When paying current taxes, fees, insurance premiums calculated by the payers themselves, the UIN is not established. Accordingly, it is not necessary to indicate it in field 22. Tax authorities or funds identify current payments received by TIN, KPP, KBK, OKTMO (OKATO) and other payment details. UIN is not needed for this.
Also, the UIN does not need to be indicated in the payment when paying arrears (penalties, fines), which you calculated yourself and did not receive any claims from the Federal Tax Service, the Pension Fund or the Social Insurance Fund.
When paying all current payments in field “Code” 22, it is sufficient to indicate the value “0” (Letter from the Social Insurance Fund of 02.21.2014 No. 17-03-11 / 14-2337). You do not need to use quotation marks. Just specify - 0.
If you indicate “0” when transferring current payments in field 22, then banks are obliged to fulfill such orders and are not entitled to require filling in the “Code” field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia dated 04.04.2016 No. ZN-4-1 / 6133 ) In this case, do not leave the field 22 completely empty. The bank will not accept such a payment.
Organizations may indicate both TIN and UIN at the same time in payments. And they can indicate only the TIN, since the PIN is not always known. But then in field 22 should be 0.
UIN for individual entrepreneurs
Individual entrepreneurs, notaries, lawyers, heads of peasant (farmer) households and other individuals indicate either the TIN or the UIN in their payments. If both of these details are not completed, the bank will not accept the payment order. That is, the principle is as follows (letter of the Federal Tax Service of Russia dated 04.08.2016 No. ZN-4-1 / 6133):
- if the individual entrepreneur indicated his TIN in the payment, then in the Code field, instead of the PIN, 0 is set;
- If the UIN is indicated, the TIN is not filled out.