The value of the requisite 109. How to fill out a payment order for the transfer of taxes and insurance premiums
Date of the document (field 109) in the payment order in 2017
Payment is the most common method of non-cash payments on the territory of the Russian Federation. Despite the high formalization of this document, as well as for a long period of its use in the economic activities of enterprises, there are some features of the formation of individual sections of the form. For example, field 109 in a payment order must be filled in only in strictly defined cases described below.
Payment order
Domestic norms of civil law classify payment orders as the main type of non-cash payments, but at the same time do not provide for the procedure and method for forming the specified document.
The algorithm for filling out the form and its form have been developed and approved by the Central Bank of the Russian Federation c.
It is important to emphasize that the form of the form given in the regulatory document of the Central Bank of the Russian Federation is the only one allowed on the territory of Russia, that is, the possibility of replacing the official form with an arbitrary form is not allowed.
One of the details is field 109 of the payment order. In 2017, it is filled in when making transfers to the budgetary system of the Russian Federation. This rule directly follows from the content of clause 4 of Appendix No. 1 to the Regulation of 19.06.2012 No. 383-P.
Box 109 payment
The grounds and cases of execution of some sections of the payment order are developed by the Ministry of Finance of the Russian Federation. This prescription is reflected by the Central Bank of Russia in Regulations dated June 19, 2012 N 383-P.
Exercising its powers, the Ministry of Finance of the Russian Federation issued Order No. 107n of 12.11.2013, which, among other things, approved the Rules for specifying information that serves to identify a payment.
To transfer funds from the current account by bank transfer, you must draw up a document with the correct details. This document is called a payment order or payment order.
When a payment order is formed in favor of the budget, then departmental information is additionally filled in it, with the help of which the transfer is redirected in the specified direction.
Payment order concept
Payment order- this is a document that has a prescribed form, with the help of which the owner of the bank account allows the bank to conduct a debit transaction from his current account according to the specified details. The payment order is drawn up by the sender on his own or you can ask the bank employee who serves the client to draw up the payment order. It can be composed in two forms:
- On paper in A4 format - filled in on a computer in a special program, in a Word document or pdf-format;
- In electronic form (only in a special program, without printing on paper).
What transactions are executed using a payment order?
With the help of a payment order, you can carry out various operations, namely:
- Send money to counterparties for a product or service;
- Sending funds to budgetary and non-budgetary funds of different levels;
- Send money to repay a loan, replenish deposit accounts, etc.;
- Making regular payments, for example, payment of utility bills, Internet, mobile communications, etc.
The procedure for filling out a payment order
The payment order is filled in by the sender himself. The payment order has a form approved by law, which must be followed and the form is considered a strict reporting form. Adding or removing any lines is strictly prohibited.
Consider in detail each field of the payment order in the form of a table:
Field name | What information is reflected in the field |
Field 62 and 71 | The originator of the payment order does not enter anything in these fields, since they are filled in by the bank independently |
Field 1 | Name of the document, namely "Payment order" |
Field 2 | The code 0401060 is always put down - this code is unchanged. It means the number of the unified form of payment instructions established by the Central Bank of Russia. |
Field 3 | Compiled document number |
Field 4 | Date of preparation of the document in the format dd.mm.yyyy |
Field 5 | Type of payment, if the client sends a payment through the "Client-Bank" system, then the type of payment is entered electronically, if the document is referred to the bank for execution, then this field remains empty |
Field 6 | The amount is indicated in words, while the words ruble and kopecks are not abbreviated |
Field 7 | The amount is indicated in numbers. Rubles are separated from kopecks by a dash |
Field 60 | the taxpayer's TIN is indicated (for LLC it is 10 digits, for individual entrepreneur it is 12 digits) |
Field 102 | The checkpoint is indicated - this item is filled out only by legal entities |
Field 8 | Name of the taxpayer; LE - full name; Individual entrepreneur - full surname, first name and patronymic must be indicated in brackets (individual entrepreneur or notary, or lawyer, or peasant farm) |
Field 9 | Taxpayer's current account number from which payment will be made |
Field 10 | Full name of the bank indicating the city from which the payment will be made |
Field 11 | BIK of the bank from which the transfer is sent |
Field 12 | payer's bank correspondent account number |
Field 13 | Full name of the beneficiary's bank |
Field 14 | BIK of the beneficiary's bank |
Field 15 | beneficiary's bank correspondent account number |
Field 61 and 103 | Indicate TIN and KPP of the recipient of funds |
Field 16 | Full name of the recipient of the transfer |
Field 17 | Beneficiary's current account number |
Field 18 | The type of operation is indicated, it is always 01 - it is the bank code of the payment order |
Field 19 | Payment term - not filled |
Field 20 | The name of the payment is not filled in until indicated by the Bank of Russia |
Field 21 | Order of payment - to be filled in in which order the payment should be sent |
Field 22 | UIN code - a unique identifier of the accrual. This field is filled only in case of payment of fines or other violations |
Field 23 | This is a fallback field |
Field 24 | Purpose of payment - all additional information on the payment being made is indicated |
Field 43 | Place for affixing the seal. The seal must be placed strictly in the designated place |
Field 44 | Signatures. In this place, only the person who has the right to manage the account has the right to put a signature and it is indicated in the signature sample card. |
When sending payments in favor of the budget, it is necessary to indicate obligatory departmental information, namely:
Field name | Reflected information in the corresponding field |
Field 101 | Taxpayer status: 01 - a legal entity that pays for itself; 02 - the taxpayer acts as a tax agent; 09 - taxpayer is an individual entrepreneur; 10 - notary; 11 - a lawyer; 12 - head of the farm 13 - an individual |
Field 104 | KBK is a budget classification code, it contains information where the amount to be paid should be sent |
Field 105 | OKTMO is the code of the territory of the municipality and is intended for crediting funds for the payment of fines, taxes and fees. |
Field 106 | Specify the value of the basis of payment |
Field 107 | The tax period is indicated |
Field 108 | The number of the document is indicated on the basis of which the funds are sent |
Field 109 | This field is intended to fill in the date indicated on the document, which is for payment, in the format "DD.MM.YYYY". |
Field 110 | This field is from 01.01.2015. not filled in, "0" is put down when making a payment |
When is it necessary to fill in field 109 in a payment order
Field 109 in the payment order is filled in only when funds are sent in favor of paying taxes to the budget system of all levels. When filling out this field in a payment order, you must follow the rules for specifying information in a payment order when sending to the RF Budget System, which are approved by order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n.
How to fill in field 109 of the payment order correctly
Field 109 consists of 10 characters, where 8 characters are numbers and 2 punctuation marks. The first two digits are the calendar date, the second two digits are the calendar month, the third two are the calendar year.
What kind of date must be put in field 109 depends on the type of budget payment, and for what period the funds are transferred, and this field is directly related to field 106.
The date in field 109 is filled in according to the following rules:
- If "TP" is in field 106, then "0" is put in field 109;
- If the field 106 indicates "ZD", then the field 109 is filled with "0";
- If "TR" is indicated in field 106, then in field 109 the date of the claim, issued by the tax authorities, is entered;
- If "РС" is indicated in field 106, then in field 109 the date is entered when the tax authorities made the decision on the provided installment plan;
- If "PB" is indicated in the field 106, then in the field 109 the date of the decision of the arbitration to start the bankruptcy process is entered;
- Etc.
Field 109 in payment order 2016 it is recommended to fill in all tax payments. This is an absolute guarantee that tax payments will go to the right accounts and the payer's obligations will be fully fulfilled. How to correctly fill in this column, we will analyze further.
Is it always necessary to fill in field 109 "Document date"?
In field 109 "Document date" the date of the tax report, on the basis of which the payment is transferred, is indicated. If the report has not yet been submitted, then zero is set. That is, in any case, the column is recommended to be filled out by the Rules for specifying information in the requisites of orders for transferring funds against payments to the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
How to fill in field 109 correctly?
Field 109 consists of 10 characters. Let's figure out what they mean:
- First comes the day of the calendar in the range 01–31.
- The division is reflected in the 3rd and 6th digits in the form of the symbol ".".
- The calendar month is determined by the 4th and 5th digits in the range 01-12.
- Finally, the year is expressed in signs from the 7th to the 10th.
It should be understood that field 106, where the payment basis is written, directly affects the content of field 109. For example, if payments are made in the current period, then "TP" is indicated in field 106, and in field 109 you need to put the date of the signed declaration for submission to the tax inspection.
If there was a tax debt, then in the field 106 write "ZD", and in the field with the date of the document put zero (but only if the payer himself established the fact of underpayment).
With rare exceptions, field 109 requires a specific date. This is the case when field 106 is filled in as follows:
- TR - the date when the document came - a demand from the tax authorities;
- РС - the date when the tax authorities decided on the provided installment plan;
- OT is the date when the tax authorities made a decision on the provided deferral;
- PB - the date of the decision of the arbitration to start the bankruptcy process;
- RT - date of the decision to start restructuring;
- ПР - the date of the decision to suspend debt collection;
- AP - the date of the decision to bring / not to prosecute for an offense in terms of paying taxes;
- AR is the date of the decision on execution;
- ID - the date of the decision to issue a tax credit;
- TL - the date of the decision of the arbitration tribunal to satisfy the application for the settlement of tax claims.
If the payer uses tax advance payments for transfers or has difficulty in what value to put in field 109, then you can put "0" (letter of the Ministry of Finance of Russia dated February 25, 2014 No. 02-08-12 / 7820).
Examples of filling in field 109
Example 1:
The company makes the current tax payment on profits. The declaration was signed and submitted on 07/27/2016. In this case, "TP" is written in field 106, and the date 07/27/2016 in field 109.
Example 2:
The company's accountant himself discovered the VAT arrears for 2014. In the order for arrears, field 106 contains "ZD", field 109 - "0".
Example 3:
The tax office sent a request on July 24, 2016 to pay the arrears. In field 106 they write "TR", and in field 109 - "07.24.2016".
Example 4:
The company uses an advance payment scheme to transfer taxes. Then the field 106 contains nothing, and the field 109 is set to "0".
conclusions
Filling in field 109 directly depends on the value of field 106 and helps the tax authorities determine on the basis of which the tax transfer to the budget was made, and also facilitates the task of distributing taxes. Failure to fill in the field is not critical, the obligation will in any case be considered extinguished. Such an error is classified as safe and will not result in underpayment. Be that as it may, for the complete correct execution of payment orders, the accounting employee needs to know the filling rules provided for by law.
See detailed instructions on how to fill in the payment order fields in 2020 and an illustrative sample of filling in all the fields, including 106, 110, etc. You can download a ready-made sample or fill in all the fields of the payment form according to our table of details.
Payment order fields in 2020: sample filling
Below we have provided a sample payment order form with fields, which is valid in 2020. And then we made a convenient table with all the details of the payment fields. The comments in the table will tell you what to write in all columns so that the payment reaches its destination exactly.
We fill in all fields according to the rules approved by the regulation of the Bank of Russia dated June 19, 2012 No. 383-P.
The details of the payment order fields in 2020, a sample of which is presented above, are shown in the table in order of their priority when filling out an order to the bank.
Table 1. Fields and description of payment order details in 2020
Field number |
Props name |
Props value |
|
---|---|---|---|
Payment order |
The name of the order. (In the form of settlements by payment order, the payer's bank undertakes to transfer funds to the recipient of funds specified in this order.) |
||
Form number according to the All-Russian Classifier of Management Documentation |
|||
Payment order number |
|||
Date of preparation of the order in the format DD.MM.YYYY |
|||
Payment type |
"Urgent", "electronic" or other meaning in the manner prescribed by the bank (or not indicated) |
||
Suma in cuirsive |
The amount of funds is indicated in words without abbreviations, kopecks - in numbers |
||
Cash amount in numbers |
|||
Payer |
Legal entity name (for legal entities); for individual entrepreneurs, the full name is indicated. and in brackets - "IP", residence address; for notaries, lawyers engaged in private practice - full name and in brackets - "notary" or "lawyer", the address of the place of residence; for heads of peasant (farmer) households - full name and in brackets - "KFH", residence address; for other individuals - full name. and residence address |
||
Payer's account number. |
|||
Payer's bank |
Name and location of the payer's bank |
||
Payer's bank identification code |
|||
Payer's bank account number |
|||
payee's bank |
Name and location of the beneficiary's bank |
||
Beneficiary's bank identification code |
|||
Beneficiary's bank account number. |
|||
Recipient |
For legal entities, banks, the name is indicated; for individuals - full name; for individual entrepreneurs - full name and in brackets - "IP"; for individuals engaged in private practice - full name. and an indication of the type of activity |
||
Beneficiary's bank account number |
|||
Operation type (for a bank). Indicate the code of the payment order - 01 (for the collection order - 06, for the payment request - 02) |
|||
Payment term. |
The due date is not specified (unless otherwise established by the Bank of Russia) |
||
The purpose of the payment is coded (not specified, unless otherwise established by the Bank of Russia) |
|||
Ocher. boards. |
Order of payment. Indicated by a number in accordance with federal law or not indicated (in cases established by the Bank of Russia) |
||
Unique identifier of the payment (indicated for identification purposes, if the code is provided for by the agreement) |
|||
Res. field |
Reserve field. The value is not indicated, unless otherwise established by the Bank of Russia |
||
Purpose of payment |
The purpose of payment, the name of the goods (works, services), the numbers and dates of contracts, trade documents, the amount of value added tax are indicated |
||
TIN (or KIO) of the payer |
|||
TIN (or KIO) of the recipient |
|||
Details 101 - 109 indicate information in accordance with the requirements of regulatory legal acts adopted on the basis of Part 1 of Article 8 of Federal Law No. 161-FZ of the Ministry of Finance of Russia in agreement with the Bank of Russia. The paragraph is no longer valid (clause 1.2 of the Bank of Russia Ordinance dated 05.07.2017 N 4449-U) |
|||
taxpayer |
Taxpayer (payer of fees, insurance premiums and other payments) - a legal entity |
||
Tax agent |
|||
Legal entities - participants in foreign economic activity, with the exception of recipients of international mail |
|||
Payer - a legal entity, individual entrepreneur, a notary engaged in private practice, a lawyer who established a law office, the head of a farm that transfers funds to pay payments to the budget system of Russia (excluding taxes, fees, insurance premiums) |
|||
Taxpayer - individual entrepreneur |
|||
Taxpayer - notary in private practice |
|||
Taxpayer - a lawyer who has established a lawyer's office |
|||
Taxpayer - head of a peasant (farm) economy |
|||
Taxpayer - individual |
|||
A participant in foreign economic activity - an individual |
|||
Participant of foreign economic activity - individual entrepreneur |
|||
Payer of customs payments who is not a declarant |
|||
Organizations that withheld funds from the salary (income) of a debtor - an individual to pay off arrears in payments to the budget on the basis of an executive document |
|||
Responsible member of the consolidated group of taxpayers |
|||
Member of the consolidated group of taxpayers |
|||
An individual transferring funds in payment of fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation (except for fees for tax authorities committing legally significant actions and other payments administered by tax and customs authorities) |
|||
Founders (participants) of the debtor, owners of the debtor's property - a unitary enterprise, or third parties who drew up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in the bankruptcy case |
|||
Participant of foreign economic activity - recipient of international mail |
|||
Other organizations |
|||
Other individuals |
|||
The field "102" indicates the value of the taxpayer's KPP to the budgetary system of Russia. If the payers are individuals, then the payer's "KPP" requisite indicates "0" (introduced by Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n) |
|||
Recipient's checkpoint |
|||
Budget classification code (20 digits) |
|||
Code from the All-Russian Classifier of Territories of Municipal Formations |
|||
Basis of payment |
Contributions for injury |
||
Tax payments (insurance premiums) of the current year |
|||
Voluntary debt repayment |
|||
Debt repayment at the request of the tax office |
|||
Repayment of debt in installments |
|||
Repayment of deferred debt |
|||
Repayment of restructured debt |
|||
Repayment of deferred debt due to the introduction of external management |
|||
Repayment of debt suspended for collection |
|||
Debt repayment under the verification act |
|||
Debt repayment under the executive document |
|||
Repayment of investment tax credit |
|||
Repayment by the founder (participant) of the debtor organization, the owner of the debtor's property - a unitary enterprise or a third party of the debt in the course of bankruptcy |
|||
Repayment by a debtor of a debt included in the register of creditors' claims in the course of bankruptcy |
|||
Repayment during the specified procedures of current debt |
|||
Tax period indicator |
|||
Document Number |
|||
date |
Date of payment basis document |
||
Payout code |
Payout code (The value "1" is indicated when transferring funds to individuals in order to make payments at the expense of budgets provided for in parts 5.5 and 5.6 of article 30.5 of Federal Law N 161-FZ (introduced by Ordinance of the Bank of Russia dated 05.07.2017 N 4449-U) |
||
Place for imprint of the payer's seal |
|||
Signatures of the authorized persons of the payer, according to the samples declared to the bank |
|||
Bank marks |
The stamp of the payer's bank and the signature of the authorized person of the payer's bank, the stamp of the recipient's bank and the signature of the authorized person of the recipient's bank are affixed |
||
Access. to the bank of payments. |
The date of receipt of the order in the payer's bank is indicated |
||
Written off from the account. boards. |
Charged off from the payer's account. The payer's bank indicates the date of debiting funds from the payer's account |
Table 2. Values of the fields "107" and "108" depending on the value in the field "106"
In the field 106 we set the value depending on what is entered in the fields 107 and 108 of the payment order. We have described this clearly in the table.
Field value "106"(Basis of payment): |
Tax period indicator |
Document Number (when filling in the field, the "No." sign is not put down) |
---|---|---|
The due date specified in the claim for the payment of taxes |
Tax claim number (insurance premium, collection) |
|
Date of payment of a part of the tax in installments in accordance with the established installment schedule |
Installment decision number |
|
Completion date of the grace period |
Deferral decision number |
|
Date of payment of part of the debt to be restructured in accordance with the restructuring schedule |
Restructuring decision number |
|
Date of completion of the bankruptcy procedure |
||
Date of completion of suspension of collection |
Number of the decision to suspend collection |
|
Date of payment of the part of the investment tax credit |
Investment tax credit decision number |
|
Date of completion of external administration. |
Case number or material of the arbitration court |
|
Inspection report number |
||
Number of the executive document and initiated on the basis of its enforcement proceedings |
||
Table 3. Value in the field "107 Tax period" depending on the values "ТП Tax payments (insurance premiums) of the current year" and "ЗД Voluntary repayment of debt" in the field "106 Basis of payment"
The value that the field "107" takes (data in the format DD.MM.YYYY, for example, 01/18/2020) |
Description |
---|---|
The first two signs of the indicator are intended to determine the frequency of tax payments established by law: |
|
Monthly payments |
|
Quarterly payments |
|
Semi-annual payments |
|
Annual payments |
|
In the 4 and 5 digits of the indicator of the tax period, the period number is affixed: |
|
quarter |
|
half a year |
|
In the 3rd and 6th digits of the tax period indicator, put dots as separating signs; 7-10 digits of the tax period indicator indicate the year for which the tax is transferred. When paying tax once a year, zeros are put in the 4th and 5th digits of the tax period indicator. If the annual payment provides for more than one tax payment deadline and specific dates for tax payment are set for each period, then indicate these dates in the tax period indicator; for example, the indicator of the frequency of payment of the payment is indicated as follows: MS.03.2020; KV.01.2020; PL.02.2020; GD.00.2020 |
Table 4. Value in the "109 Date" field depending on the accepted value by the field "106 Payment reason code"
Payment reason code value (field 106) |
Date in the "109" field |
---|---|
date of signing the tax return (calculation) |
|
date of the tax authority's request for payment of taxes |
|
date of the decision on the installment plan |
|
date of adjournment decision |
|
date of the restructuring decision |
|
date of the decision by the arbitral tribunal to institute bankruptcy proceedings |
|
date of decision to suspend collection |
|
the date of the decision to prosecute for a tax offense or refuse to prosecute for a tax offense |
|
date of the enforcement document and the enforcement proceedings initiated on its basis |
|
date of the decision to grant an investment tax credit |
|
the date of the decision of the arbitral tribunal to satisfy the statement of intention to extinguish the claims against the debtor |
Column 3 indicates the details for which the latest changes in legislation have passed. They touched on some of the values of the requisites. The fields and form of the payment order (No. 0401060) remained unchanged.
An example of filling out a payment order in 2020
Let's give a visual example of a payment and fill out a sample on taxes for January 2020 . Let's fill in the fields that the organization must fill in so that the bank accepts a payment document for transferring funds to the budget:
1) In field (3) we indicate the next serial number of the organization's payment order - 45 ;
2) indicate in field (4) the date of tax payment 05.02.2020 ;
3) field (5) - type of payment, if the order is sent electronically, you must specify “electronic”; in other cases, the field is left blank;
4) in field (101) write the value 01 since our taxpayer is a legal entity that pays taxes for its employees;
5) indicate the transferred amount in field (6) in words One hundred and fifteen thousand rubles 50 kopecks ; and in field (7) with numbers 115 000-50 ; rubles are separated from kopecks by a dash; if the amount is without kopecks, then an equal sign is put after it, for example, 115 000= ;
6) write down the name of the organization in the field (8) - LLC "Elan" ; you can write down both the abbreviated and the full name of the organization;
7) in field (9) we indicate the number of the settlement account of LLC "Elan" in the bank 40904810700000077171 ;
8) in field (10) we write down the name of the bank and the city in which the bank is located - PJSC "Sberbank", Moscow ;
9) BIK of the bank of the sender of the money is indicated in the field (11) 044525225; correspondent bank account number 30101810400000000225 - in the field (12);
10) in field (13) we record the name of the payee's bank and the settlement in which it is located Main Directorate of the Bank of Russia for the Central Federal District ; in field (14) - his BIK 044525000 ; in field (17) indicate the number of the recipient of the invoice 40101810045250010041 ;
11) when paying taxes, in field (16) we write down the name of the tax office UFK MF RF for Moscow, where the amounts are paid, and in brackets - the name of the IFTS to which the organization submits reports ( Inspectorate of the Federal Tax Service of Russia No. 38 for Moscow );
12) value 01 in field (18) will indicate to the bank the type of operation - payment order;
13) in field (24) we write down the purpose of the transferred funds: Personal Income Tax for January 2020;
14) also indicate the TIN and KPP of the organization in the field (60) 7738123456 and in the field (102) 773801001 respectively;
15) in the fields (61) and (103) enter the INN 7733664260 and checkpoint 772701001 tax inspectorate;
16) in field (104) you must specify the budget classification code (20 digits) 18210102010011000110 ;
17) write down the OKTMO code (from the All-Russian classifier of territorial municipalities) 45338000 in the field (105) ;
19) at the end, in fields (43) and (44), the seal and signature of the authorized person or the head of the organization are affixed.
Example. Sample of filling out a payment order
Review of the latest changes in taxes, contributions and salaries
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
There is an opinion that in Russia most of all transfers of funds take place through payment orders, bypassing contact with cash. Although in practice, you can use various methods of transferring finance. For example, via the Internet and on a smartphone, if you know the procedure for sending funds from one payment system to another without leaving your home or office and without holding cash in your hands. At first glance, a payment order does not seem to be the most convenient method of sending money to a recipient. Although it has been used by enterprises for quite a long time in their financial relations with the state. At the same time, this document has a high degree of formalization: many fields of the payment form have a number of nuances when specifying the relevant information in them. For example, the date of the document (field 109) in the 2019 payment order. Let's talk about this props in more detail.
Payment order
According to the norms of the civil legislation of the Russian Federation, payment orders are attributed to the main method of conducting non-cash payments. However, the methodology and procedure for forming a payment order are not spelled out in detail.
The Central Bank of the Russian Federation has developed a regulatory algorithm according to which this form is filled out. It also indicates how the payment order form should look like. One has only to refer to the Regulation of June 19, 2012 number 383-P.
In general, this Regulation describes the rules for wire transfer of funds in different ways:
- in electronic money;
- based on the request of the recipient;
- using checks;
- collection order;
- settlement under a letter of credit;
- settlement by payment order.
Also, Regulation No. 383-P describes many nuances of compliance with the rules for sending payments. In this regulatory document, the emphasis is placed on the last point - payment orders.
To note one important aspect: the payment form used in the territory of the Russian Federation should look exactly as it is shown in the regulations issued by the Central Bank. Its self-correction or the use of another form is unacceptable.
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