New form of payment orders in the year. Payment order, new filling rules
For legal entities, banks, the full or abbreviated name is indicated; for individuals- full surname, first name, patronymic (unless otherwise follows from the law or national custom) (hereinafter - full name); for individual entrepreneurs - full name and legal status; for individuals engaged in the statutory Russian Federation private practice, - full name and an indication of the type of activity.
V payment request indicate (if any) the taxpayer identification number (hereinafter - TIN) or the code of the foreign organization (hereinafter - CIO) of the payer.
In the cases provided for by paragraph 1.1 of Article 7.2 of the Federal Law of August 7, 2001 N 115-FZ "On Counteracting the Legalization (Laundering) of Criminally Obtained Incomes and the Financing of Terrorism" (Collected Legislation of the Russian Federation, 2001, N 33, Art. 3418 ; 2002, N 30, Art.3029; N 44, Art. 4296; 2004, N 31, Art. 3224; 2005, N 47, Art. 4828; 2006, N 31, Art. 3446, Art. 3452; 2007, 16, Art. 1831; N 31, Art. 3993, Art. 4011; N 49, Art. 6036; 2009, N 23, Art. 2776; N 29, Art. 3600; 2010, N 28, Art. 3553; No. 30, Art. 4007; N 31, Art. 4166; 2011, N 27, Art. 3873; N 46, Art. 6406) (hereinafter - Federal Law N 115-FZ), after the name legal entity the address of his location is indicated, after the full name. natural person, legal status individual entrepreneur, an indication of the type of activity of an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the address of the place of residence (registration) or place of stay.
When translating Money on bank account in the cases provided for in Article 7.2 of Federal Law N 115-FZ, the payer's INN (if any) is indicated in the payer's TIN requisite (if any) of an individual, individual entrepreneur or natural person engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, or in the Payer requisite "after full name an individual, the legal status of an individual entrepreneur, an indication of the type of activity of an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, - the address of the place of residence (registration) or place of stay.
To highlight information about the address of the location, the address of the place of residence (registration) or the place of residence before and after the address, the symbol "//" is used.
When transferring funds without opening a bank account, indicate the full or abbreviated name credit institution, the branch of the credit institution - the sender of the order and information about the payer - an individual: full name, TIN (if any), and in the cases provided for in Article 7.2 of Federal Law N 115-FZ - a unique assigned transaction number (if its availability), TIN (if any) or the address of the place of residence (registration) or place of stay. The requirements established by this paragraph for money transfers without opening a bank account apply to electronic money transfers. To highlight information about a payer - an individual, the symbol "//" is used. Information about the payer - an individual is indicated in one of the following sequences:
full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name individual, symbol "//", TIN of an individual (if any), symbol "//";
full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name natural person, symbol "//", unique assigned operation number (if any), symbol "//", TIN of an individual (if any), symbol "//";
full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name natural person, symbol "//", unique assigned transaction number (if any), symbol "//", address of residence (registration) or place of stay, symbol "//".
When specifying the address, it is allowed to use abbreviations that allow you to definitely establish this information.
FULL NAME. of an individual, the TIN of an individual (if any) may not be indicated when a credit institution, a branch of a credit institution draws up a payment order in order to execute an order for transferring funds sent using an electronic means of payment without opening a bank account in case of failure to identify an individual in accordance with with Federal Law N 115-FZ.
Additionally, the client's account number, the name and location (abbreviated) of the servicing credit institution, the branch of the credit institution may be indicated if the client's funds are transferred through a correspondent account opened with another credit institution, another branch of the credit institution, account of a settlement participant, account of interbranch settlements specified in the requisite "Account N" of the payer, or the name and location (abbreviated) of the branch of the credit institution serving the client may be indicated, if the client's account number is indicated in the requisite "Account N" of the payer and the client's funds are transferred through the interbranch account settlements, while the account number of interbranch settlements of the branch is not indicated. In a payment order for total amount with a register drawn up by a credit institution, a branch of a credit institution for the purpose of executing orders received from individuals to transfer funds without opening a bank account, the name of the credit institution, the branch of the credit institution shall be indicated.
In a payment order for the total amount with the register, which indicates the payers served by one bank and the recipients of funds served by another bank, drawn up by the payer's bank, in the payment request for the total amount with the register, which indicates the payers served by one bank, drawn up by the recipient funds, the name of the bank serving the payers is indicated.
In a payment order drawn up for the purpose of executing an order transmitted using an electronic means of payment, a collection order, a payment request submitted for the purpose of transferring electronic money, the identifier of the electronic means of payment shall be indicated.
After specifying the relevant information established by this column in the requisite "Payer", it can be indicated in accordance with the legislation or an agreement, including an agreement with the recipient of funds, a trust management agreement, additional information that provides the ability to establish information about the payer, while the symbol is used to highlight them "//"
In field 107 specify:
- when transferring taxes - a 10-digit code of the tax period (clause 8 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
The first two characters of the code characterize the frequency of tax payment. For example, if the tax is paid monthly, the first two digits will be "MS". The fourth and fifth characters are the tax period number. For example, if tax is payable in May, enter "05". Signs seven through ten indicate the year in which the taxable period... For example, 2016. These three groups of characters are separated by dots. Thus, when listing, for example, MET for May 2016, in field 107, you must indicate "MS.05.2016".
For more information on generating tax period codes when filling out payment orders, see.table.
If more than one payment deadline is provided for an annual payment and specific dates for payment of tax (collection) are set for each deadline, then indicate these dates in the indicator of the tax period. In addition, a specific date must be specified when repaying a debt, for example "09/04/2016". Depending on the basis of the payment, the dates may vary:
Payment reason code (field 106) | What date to enter in field 107 |
---|---|
TR | The deadline for payment specified in the demand tax office on payment of tax |
RS | Date of payment of a part of the tax in installments in accordance with the established installment schedule |
FROM | Completion date of the deferral |
RT | Date of payment of part of the debt to be restructured in accordance with the restructuring schedule |
PB | Date of completion of the bankruptcy procedure |
NS | Date of completion of suspension of collection |
IN | Date of payment of the part of the investment tax credit |
If the debt is being repaid under an act (basis for payment of AP) or an executive document (basis for payment of AP), enter zero ("0") in field 107.
If you pay tax ahead of schedule, indicate the first upcoming tax period for which payment is due.
An example of indicating the basis of payment in case of early payment of tax
In June 2016, Alpha transferred the VAT for the second quarter of 2016 to the budget ahead of schedule. In the payment order, Alpha's accountant indicated the tax period code:
KV.02.2016.
If the tax arrears are identified independently, in the payment order for transferring the arrears, indicate the period for which the tax is paid in addition.
An example of specifying the basis for payment in case of self-identification of arrears
In April 2016, Alpha's accountant independently revealed the VAT underpayment for the II quarter of 2015. The accountant listed the amount owed in the same month. In the payment order, the accountant indicated the tax period code:
KV.02.2015.
Document number - grounds for payment
In field 108, specify:
- when transferring insurance premiums - the value "0" (clause 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n);
- when transferring taxes - the number of the document on the basis of which the payment is transferred (clause 9 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Depending on the basis of the payment (field 106), the payment order may contain the numbers of claims for payment of tax, decisions on installment (deferral), arbitral awards, etc. A complete list of documents, the numbers of which can be indicated in field 108 upon payment taxes given intable.
When filling in field 108, do not indicate the “No.” symbol.
When transferring current taxes (basis of payment "TP") and voluntary repayment of debt for past periods (basis of payment "ЗД"), in field 108 indicate the value "0" (clause 9 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Important: entrepreneurs listing insurance premiums for themselves, in field 108 must indicate the identifier of information about an individual, which is SNILS (clause 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Date of document - basis of payment
In field 109 indicate:
- when transferring insurance premiums - the value "0" (clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n);
- when transferring taxes - the date of the document on the basis of which the payment is transferred (clause 10 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
The date of the document must be recorded in the 10-digit format "DD.MM.YYYY" (clause 10 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Depending on the type of document serving as the basis for payment, the payment order may contain the dates of claims for payment of tax, decisions on installments (deferral), arbitral awards, etc. A complete list of documents, the dates of which can be indicated in field 109 upon payment taxes given intable.
When transferring current taxes (basis of payment "TP") in field 109, indicate the date of signing tax return(calculation). In case of voluntary repayment of debt for past periods (basis of payment "ЗД"), enter the value "0" in field 109. This procedure is provided for in paragraph 10 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
If the organization transfers the tax before the submission of the declaration or finds it difficult to choose an indicator for filling in field 109, it is allowed to indicate the value "0". Such clarifications are contained in the letter of the Ministry of Finance of Russia dated February 25, 2014 No. 02-08-12 / 7820.
Payment type
From January 1, 2015, you do not need to fill in field 110 in payment orders. Previously, it indicated the type of payment - penalties, interest and other payments. Now there is no such requirement, leave field 110 blank. This follows from subparagraph "d" of paragraph 2 of the annex to the order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n and subparagraph 1.3 of paragraph 1 of the instruction of the Bank of Russia No. 3844-U dated November 6, 2015.
Purpose of payment
In field 24 "Purpose of payment", indicate additional information related to the transfer of funds to the budget and extra-budgetary funds.
For example, when paying insurance premiums in this field, you can specify the short name of the off-budget fund (FSS, FFOMS or PFR) and the registration number of the organization.
If a tax is transferred, indicate the name of the tax and for what period the payment is made. For example: "Payment of VAT for the I quarter of 2016", "Payment of income tax for the I quarter of 2016".
Wherein total amount characters in the "Purpose of payment" field should not exceed 210 characters (Appendix 11 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
Advice: When transferring insurance premiums for current periods, in the "Purpose of payment" field, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the fund will send the funds received to pay off this arrears.
If payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then, first of all, the fund will credit the contributions towards repaying the debt that was formed earlier. And only after that, the remaining part of the amount will be counted towards current payments. Such instructions Pension Fund The Russian Federation gave its territorial offices in a letter dated June 5, 2014 No. NP-30-26 / 7052.
If the tax for the payer is transferred by his authorized representative, it must be indicated in the payment order that he is acting on behalf of the person represented. In particular, this is possible upon payment of personal income tax or state duty. To do this, in field 24 "Purpose of payment", the representative indicates:
- surname, name and patronymic of the payer, whose duties he performs;
- number and date of the power of attorney confirming the authority of the representative;
- your last name, first name and patronymic.
For example, Kondratyev A.S. there is a power of attorney for payment of personal income tax for Ivanov A.A. Field 24 of the payment order was filled in by Kondratyev as follows: “Personal income tax for 2015 for Andrey Andreevich Ivanov. By power of attorney dated February 15, 2016, the tax was transferred by Alexander Sergeevich Kondratyev. "
An example of reflecting the basis of payment when transferring a debt under an inspection act
In 2016, the tax inspectorate conducted an audit of Alpha for 2015. Based on the results of the audit, "Alpha" additionally charged VAT for the I quarter of 2015 (decision of June 2, 2016 No. 250).
In June 2016, "Alpha" transfers to the budget the amount of additional VAT accrued.
When composing a payment order, the accountant indicated:
- in field 106 - AP (arrears under the inspection certificate);
- in field 107 - 0;
- in field 108 - 06/02/2016;
- in field 109 - 250.
In the purpose of payment, the accountant indicated: "Repayment of VAT arrears for the I quarter of 2015 according to the audit act."
Seal
To print the payer on paper payment orders, field 43 is reserved. bank card with samples of signatures and seals (Appendix 1 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P). Of course, this requirement is only relevant if the organization has a seal.
Signatures
For signatures of persons authorized to sign payment documents, field 44 is assigned in the order. This field must be signed by a representative of the organization or an entrepreneur, whose signature is recorded in a bank card with samples of signatures and seals (Appendix 1 to the regulation approved by the Bank of Russia dated June 19, 2012 . No. 383-P).
Examples of filling out payment orders
An example of filling out a payment order when transferring VAT
On April 17, Alpha transferred to the budget 1/3 of VAT (KBK 18210301000011000110) for the 1st quarter in the amount of 17,000 rubles.
V payment order
In field 109 "Document date" - the date of signing the declaration for the 1st quarter - 04/17/2016.
In field 107 "Tax period" - the period for which the tax is paid - I quarter of 2016 (QV.01.2016).
An example of filling out a payment order when transferring an advance payment by transport tax
Moscow LLC "Alpha" (TIN 7708123456) has a car on its balance sheet, which is registered at the location of a separate subdivision in the city of Kursk. A separate subdivision of "Alpha" is registered with the Russian Federal Tax Service Inspectorate for the city of Kursk.
Checkpoint of a separate subdivision - 463201001.
On July 10, Alpha transferred to the budget an advance payment for transport tax (KBK 18210604011021000110) for the II quarter in the amount of 400 rubles.
V payment order in field 101 “Payer status” the accountant indicated the code 01.
In field 109 "Document date" - the value "0" (since the payment refers to the current period, and the calculation of transport tax Tax Code not provided).
In field 107 "Tax period" - the period for which the tax is paid - II quarter of 2016 (КВ.02.2016).
An example of filling out a payment order when transferring the minimum tax in case of simplified taxation
Alpha LLC (TIN 7708123456) is registered with the Federal Tax Service Inspectorate No. 43 in Moscow. The organization applies the simplification and pays a single tax on the difference between income and expenses. At the end of 2015, the amount of the accrued single tax turned out to be less than 1 percent of the amount of income. Therefore, the organization pays the minimum tax. Taking into account the advance payments transferred to the budget during the year, the amount of the minimum tax to be paid was 14,000 rubles.
On March 31, 2016, Alpha filed a tax return and transferred the minimum tax to the budget. When filling payment order in field 101 "Payer status" the accountant indicated code 01, in field 107 "Tax period" - the period for which the minimum tax is paid - ГД.00.2015. The KBK for the minimum tax under simplified taxation is 18210501050011000110.
An example of filling out a payment order when transferring a single tax under simplified taxation (object of taxation "income")
Alpha (TIN 7708123456) is registered with the Federal Tax Service Inspectorate No. 43 in Moscow.
On April 25, Alpha transferred to the budget an advance payment for single tax with simplification (KBK 18210501011011000110) for the I quarter in the amount of 6,000 rubles.
When filling payment order in field 101 "Payer status" the accountant indicated code 01, in field 107 "Tax period" - the period for which the advance payment is paid - КВ.01.2016.
An example of filling out a payment order when transferring interest on minimum tax with simplification
Alpha LLC (INN 7708123456) is registered with the Inspectorate of the Federal Tax Service of Russia No. 43 in Moscow. The object of taxation is “income”.
On October 16, Alpha transfers to the budget the tax penalties for 2015 on the basis of the tax inspection report dated October 1, 2016.
When filling payment order in field 104, the accountant indicated the KBK for transferring penalties for the minimum tax (182 1 05 01011 01 2100 110), in field 106 - the code of the act tax audit AP, in field 107 - 0 (clause 8 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
An example of filling out a payment order when transferring Personal income tax agent
Alpha (TIN 7708123456) is registered with the Federal Tax Service Inspectorate No. 43 in Moscow.
"Alpha" has account 40702810400000001111 in Nadezhny JSCB, account 30101810400000000222, BIK 044583222.
On April 5, Alpha transferred to personal income tax budget(KBK 18210102010011000110) for March in the amount of 39,000 rubles.
When filling payment order in field 101 "Payer status" the accountant indicated the code 02.
An example of filling out a payment order when transferring personal income tax by an individual entrepreneur
A.A. Ivanov (INN 771314996321), residing at the address: Moscow, st. Mikhalkovskaya, 20, apt. 41, registered with the Federal Tax Service Inspectorate No. 43 in Moscow.
On July 10, Ivanov transferred to the budget of personal income tax (KBK 18210102020011000110) for 2015 in the amount of 30,000 rubles.
V payment order in field 8 "Name of the payer" Ivanov indicated the following data:
Ivanov Andrey Andreevich (IP) // g. Moscow, st. Mikhalkovskaya, 20, apt. 41 //.
Code 09 is indicated in field 101 “Payer status”.
In field 60 "Payer's INN" there is a 12-digit TIN code of Ivanov. In field 102 "Payer's KPP" 0 is indicated.
An example of filling out a payment order when transferring income tax consolidated group taxpayers. The tax is paid by the responsible member of the consolidated group
Joint Stock Company "Alpha" (registered in Moscow) is a responsible member of the consolidated group of taxpayers. Other members of the consolidated group of taxpayers are "Trading company" Hermes "(registered in Moscow) and" Production company "Master" "(registered in St. Petersburg). Separate subdivisions the members of the group do not.
When filling out payment orders, the name of the responsible group member (“Alpha”) is indicated in the “Payer” field. In the fields intended to indicate the payer's TIN and KPP, the TIN and KPP of the responsible group member ("Alpha") are also indicated.
In field 101 "Payer status" the accountant indicated code 21.
For the federal part of the advance payment (RUB 300,000), Alpha's accountant amounted to one payment order and transferred the tax to his location.
For the regional parts of the advance payment, Alpha's accountant made:
- payment order
- payment order in the amount of 1,000,000 rubles. for the transfer of tax at the location of "Hermes";
- payment order
An example of filling out a payment order when transferring income tax of a consolidated group of taxpayers. For the responsible member, the tax is paid by another member of the group.
Joint Stock Company "Alpha" (registered in Moscow) is a responsible member of the consolidated group of taxpayers. Other members of the consolidated group of taxpayers are OOO Trading Firm Hermes (registered in Moscow) and OOO Production Company Master (registered in St. Petersburg). Group members have no separate subdivisions.
The amount of the advance payment due on April 28 was 3,000,000 rubles, of which:
- payable in federal budget- 300,000 rubles;
- payable to regional budgets - 2,700,000 rubles, including:
- to the budget of Moscow at the location of "Alpha" - 1,000,000 rubles;
- to the budget of the city of Moscow at the location of "Hermes" - 1,000,000 rubles;
- to the budget of St. Petersburg at the location of the "Master" - 700,000 rubles.
According to the terms of the agreement on the creation of a consolidated group of taxpayers, if the responsible participant cannot timely fulfill the obligation to pay income tax, the tax is transferred by another member of the group. By April 28, "Alpha" did not have enough on its current account to transfer the advance payment of income tax. The obligation to transfer the advance payment was assumed by Hermes.
When filling out a payment order in the field "Payer" the name of the group member (LLC "Trading Firm" Hermes ") is indicated and next in brackets is the name of the responsible member of the group (" Alpha "). At the same time, in the fields intended to indicate the TIN and KPP of the payer, the TIN and KPP of the responsible group member ("Alpha") are indicated.
In field 101 "Payer status" the accountant put code 22.
For the federal part of the advance payment (300,000 rubles), the Hermes accountant amounted to one payment order and transferred the tax to the location of the group member in charge ("Alpha").
For the regional parts of the advance payment, the Hermes accountant made:
- payment order in the amount of 1,000,000 rubles. to transfer tax at their location;
- payment order in the amount of 1,000,000 rubles. for the transfer of tax at the location of "Alpha";
- payment order in the amount of 700,000 rubles. for the transfer of tax at the location of the "Master".
An example of filling out a payment order of an organization when transferring pension insurance contributions
On April 15, Alpha transferred insurance premiums for compulsory pension insurance (KBK 39210202010061000160) for March in the amount of 275,000 rubles. 70 kopecks
V payment order
An example of filling out a payment order of an organization for the transfer of arrears, penalties on contributions for health insurance in FFOMS
Joint Stock Company "Alpha" (INN 7708123456, KPP 770801001) has a registration number with the Pension Fund - 087-108-044556.
On April 15, the PFR branch handed Alfa a claim dated April 15, 2016 No. 3 for payment of arrears, penalties on insurance premiums for compulsory health insurance to the FFOMS budget. The amount of arrears in January of the current year - 275,000 rubles. 70 kopecks, penalty interest - 6050.02 rubles.
On the same day, "Alpha" independently transferred the arrears and interest.
V payment order for the transfer of arrears the accountant indicated:
- KBK (field 104) - 392 1 02 02101 08 1011 160;
- KBK (field 104) - 392 1 02 02 101 08 2011 160;
- payer status (field 101) - 08;
- document date (field 109) - 0;
- tax period (field 107) - 0;
- order of payment (field 21) - 5.
An example of filling out a payment order when transferring contributions to social insurance in case of temporary disability and in connection with motherhood
Joint Stock Company "Alpha" (INN 7708123456, KPP 770801001) has a registration number in the FSS of Russia -7712345678.
On July 2, Alpha transferred insurance premiums in case of temporary disability and in connection with maternity (KBK 39310202090071000160) for June in the amount of 9,000 rubles. 32 kopecks
V payment order in field 101 "Payer status" the accountant indicated the code 08.
In fields 109 "Document date" and 107 "Tax period" the accountant indicated 0.
An example of filling out payment orders of an entrepreneur when transferring contributions for his own insurance
I.I. Ivanova (INN 770812345678, SNILS 150-223-667 19) lives at the address: Moscow, st. Lesnaya, 69, apt. 120.
When registering in extrabudgetary funds the entrepreneur was assigned numbers: payment order for contributions to compulsory health insurance in FFOMS - 949.21 rubles.
In field 8 "Name of the payer" Ivanova indicated the following data:
Ivanova Irina Ivanovna (IP) // Moscow, st. Lesnaya, 69, apt. 120) //.
Code 24 is indicated in field 101 “Payer status”.
In field 60 "Payer's INN", Ivanova's 12-digit TIN code is indicated. In field 102 "Payer's KPP" 0 is indicated.
An example of filling out a payment order when transferring insurance premiums for an entrepreneur based on writ of execution
Alpha LLC withholds 50 percent of the salary of its employee - a former entrepreneur on the basis of a writ of execution for transfer to the account bailiffs(arrears of contributions to pension insurance).
V payment order in field 101 "Payer status" the accountant indicated the code "19". This code is indicated by organizations that withhold from the debtor's income and transfer to the budget the amount of debt on the basis of an executive document.
Since field 101 contains the code "19", "Alpha" must indicate the identifier of information about the individual in field 108, namely the designation of the passport code "01" and the employee's passport number without spaces - 01; 8009845678.
In field 22, "Alpha" put "0" instead of unique identifier accruals, since the identifier must be established by the recipient of funds and communicated to the payer (clause 1.1 of the instructions of the Bank of Russia dated July 15, 2013 No. 3025-U).
In field 104, it is incorrect to indicate the BCC established for the transfer of insurance contributions to the Pension Fund of Russia, since the organization transfers the employee's debt to the bailiffs account. For such an operation, the KBK code has not been set, so "Alpha" put zero in field 104.
In field 105, "Alpha" indicated OKTMO at the location of the service - 45382000.
In fields 106, 107, 109, "Alpha" put zeros (clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). You do not need to fill in field 110 (order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n).
An example of filling out a payment order when transferring a state duty
Alpha LLC (INN 7708123456, KPP 7708010011) is registered with the Federal Tax Service Inspectorate No. 43 in Moscow.
On April 21, Alpha transferred to the budget the state duty for consideration in the Arbitration Court of Moscow statement of claim to LLC "Trading Firm" Hermes "" on the recognition of the transaction invalid (KBK 18210801000011000110) in the amount of 4000 rubles. (conditionally).
V payment order in field 101 “Payer status” the accountant indicated the code 01.
An example of filling out a payment order when transferring a state duty by a court decision
Alpha LLC (INN 7708123456, KPP 7708010011) lost a legal dispute with the Pension Fund No. 2 in Moscow and the Moscow Region. The subject of the dispute is a fine for violation of the terms for submitting personalized accounting information.
The arbitration court satisfied the application of the Pension Fund of Russia and collected a state duty from Alpha for the consideration of the case. V executive document for the collection of the state duty, the amount (2000 rubles) and the unique payment identifier (UIP) - 3713713713713311 (conditional values) are indicated.
The presence of the UIP in the requirement for payment of the state duty does not exempt the organization from specifying other details that identify the payment to the budget (KPP and OKTMO).
The administrator of the state duty for considering cases in courts is tax office... The state duty is paid at the place of commission legally meaningful action, that is, by location arbitration court(Clause 3, Article 333.18 of the Tax Code of the Russian Federation). This procedure also applies if the executive document indicates the details of the tax office at the location of the debtor (letter from the Treasury of Russia dated March 6, 2013 No. 42-7.4-05 / 9.3-132).
The arbitration court is located on the territory under the jurisdiction of the Federal Tax Service Inspectorate of Russia No. 43 for the city of Moscow. Therefore, in payment order On payment of the state duty, the accountant of "Alpha" indicated:
- in field 22: 16-digit UIP code (clause 2 of the Procedure approved by the Bank of Russia dated June 19, 2012 No. 383-P);
- in fields 16 "Recipient" and 105 "OKTMO code" - details of the Federal Tax Service Inspectorate at the location of the court;
- in field 104 "KBK" - code budget classification state duty with an indication of the administrator code 182 (tax office).
An example of an entrepreneur transferring the value of a patent
Entrepreneur I.I. Ivanova is engaged in clothing repair activities on the territory of the Moscow Region and applies the patent taxation system for the type of activity "Repair and sewing of garments, fur and leather products" from April 1 to December 31.
On April 21, Ivanova paid the first part of the cost of the patent to the budget in the amount of 8908 rubles. (conditionally) by submitting to the bank payment order .
On October 19, Ivanova transferred the second part of the cost of the patent in the amount of RUB 17,817. (conditionally) by issuing payment order .
An example of filling out a payment order when transferring a trade fee in Moscow
Alpha LLC conducts in Moscow retail trade through a store with a sales area of 65 sq. m. The store is located in the Central Administrative District (the territory of the INFS of Russia No. 8 in Moscow).
The amount of the trade fee for the III quarter of 2016 is 60,750 rubles. On October 26, Alpha transferred to the bank payment order to transfer the trade tax to the Moscow budget.
It is necessary to fill in payment orders in 2016 according to the new rules. The main changes in payment orders come into force on March 28, 2016.
New rules for filling out payment orders in 2016 were introduced by the Ministry of Finance of Russia by order of September 23, 2015 No. 148n. Most of the changes in payment orders from March 28, 2016.
Important in the article:
- Filling in TIN and KPP in a payment order in 2016
- KBK, OKTMO and UIN in a payment order in 2016
- Field 110 in a payment order in 2016
- Sample of filling out a payment order in 2016
Changes in payment orders from March 28, 2016
TIN and KPP in the payment order
The Ministry of Finance has clearly defined how many characters to write in the INN, KPP and KBK payment order from March 28, 2016.
In the payment orders of the company INN cannot exceed 10 characters, and in the instructions of individuals - 12 characters. The first and second characters cannot be zeros. That is, if the order contains 0057530474, then the bank will not let the payment pass. All TIN digits of the payment order also cannot be zeros. Similar rules apply to checkpoints.
Checkpoint a payment order from March 28, 2016 must consist of strictly nine characters and cannot only consist of zeros. If the company does not have a TIN and KPP, the new rules allow to put the code of a foreign organization from the certificate of registration. It has five digits. At the same time, the code of a foreign organization is part of the TIN, from the 5th to the 9th digit (Chapter 4 of Appendix 1 to the order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6 / [email protected]). Therefore, if foreign company there is a code, then there must also be an INN.
KBK, OKTMO and UIN in the payment order
The number of digits has been specified for KBK (20), OKTMO(8 or 11) and unique identifier of accruals WIN(20 or 25).
The UIN in the payment order from 2016 must be filled out if the company pays taxes and fees on demand. After all, it is from this document that you can take the code. In other cases, field 22 must be set to "0". Previously, such clarifications were given by the Ministry of Finance in a letter dated April 18, 2014 No. 02-08-12 / 18188. From March 28, 2016, this is clearly spelled out in the rules for filling out payment orders.
If an entrepreneur pays taxes or contributions (payer status 09-14 in field 101) and there is no UIN in the payment order, then it is necessary to fill in the INN.
New rules filling in payment orders in 2016 guarantee that the bank's program will not miss a payment order with an incorrect number of characters or an obvious error. This means that taxes and contributions will be less likely to be lost.
Field 110 in the payment order
Another change in payment orders from March 28, 2016 - you no longer need to fill in field 110 "Payment type". Amendments to the Regulation No. 383-P of June 19, 2012, The Central Bank introduced the Ordinance No. 3844-U dated November 6, 2015.
In 2015, the Ministry of Finance and the Central Bank "argued" how to fill in field 110 "Payment type". The officials canceled the "Payment type" requisite and allowed to leave field 110 in the payment order empty (order No. 126n dated 10.30.2014). But the Central Bank was outraged that the decision was made without him, and ordered to put zero in field 110 (letter of 12/30/2014 No. 234-T). As a result, the bank conceded and agreed that the zero in field 110 was no longer needed. The Central Bank's directive comes into force on March 28.
Changes in payment orders from 2016
Since March 28, 2016, the rules for filling out payments for taxes and fees have been adjusted. Consider the changes in payment orders from 2016.
TIN and KPP codes
TIN and KPP are taken from the registration certificate. The length of these indicators is indicated in the Rules for filling out payments: 10 characters (digits) are allocated for the TIN of the organization, for the TIN of individuals - 12. The checkpoint for all consists of 9 characters. In this case, the first two characters of the codes cannot be zeros at the same time. After all, these signs indicate the number of the region in which the taxpayer is registered, and the region code "00" does not exist.
KBK and OKTMO codes
The budget classification code (BCC) consists of 20 characters. All BCC signs in a payment order cannot be zeros at the same time. Concerning OKTMO, there are also clarifications - the code must be 8 or 11 characters (numbers), and all of them cannot be zeros.
UIN code
The unique accrual identifier (UIN) is indicated in the payment if the tax or penalty is paid according to the requirement set by the tax authorities. UIN consists of 20 or 25 characters, which are not simultaneously zeros. If the payment is made without documents containing this identifier (for example, advance or current payment for tax based on the calculation), then enter zero in field 22 of the payment order.
Changes in payment orders from 2016 (sample payment)
votes: 9A sample of filling out a payment order in 2016 will be useful to all accountants when paying insurance premiums, personal income tax and other taxes.
The article explains in detail how to fill out each field of the payment order in 2016, including the payer's status, UIN, order of payments, basis of payment, purpose of payment, etc. Provides examples of filling out a payment order for income tax and personal income tax, as well as for insurance contributions to the Pension Fund, FSS and FFOMS.
Changes in payment orders from 2016
Amendments have been made to the rules for filling out a payment order in 2016. Namely: the officials clarified how many characters should be in the INN, KBK, KPP, OKTMO, UIN (order of the Ministry of Finance of Russia dated 09.23.2015 No. 148n). The changes took effect on March 28th. For convenience, the new rules for filling out payment orders in 2016 are presented in the form of a table.
Rules for filling out a payment order in 2016 for taxes and contributions
Field number | Field name | What to indicate |
---|---|---|
101 | Payer status | 01 - if the company pays tax for itself, 02 - if the company pays tax as tax agent 08 - if the company pays insurance premiums |
60 | Payer's TIN | TIN of the organization |
102 | Payer's checkpoint | - organizations - CPR of the organization; - real estate- the checkpoint assigned to the organization at the location of this property |
8 | Payer | Full or abbreviated name of the organization |
61 | Recipient's TIN | TIN of the IFTS (fund), to which reporting on the transferred tax (contribution) is submitted |
103 | Recipient's checkpoint | KPP IFTS (fund), to which reporting on the transferred tax is submitted |
16 | Recipient | - when paying tax - the UFK of the Ministry of Finance of the Russian Federation on ______ (indicate the name of the subject of the Russian Federation in which the tax is paid), and then in brackets - the name of the IFTS. For example, "UFK MF RF in Moscow (IFTS N 27 in Moscow)"; - when paying a fee - UFK at __________ (indicate the name of the constituent entity of the Russian Federation in which the contributions are paid), then in brackets the name of the branch of the PFR or FSS for the constituent entity of the Russian Federation in which the contributions are paid. For example, UFK in Moscow (GU - PFR Branch in Moscow and the Moscow Region) |
21 | Payment order | 5 |
22 | Code | - when paying current payments - "0"; - about payment of arrears, penalties, fines at the request of the fund - UIN |
104 | KBK | BCC for 2016 for payment of the corresponding tax |
105 | OKTMO | When paying tax (contribution) at the location: - organizations - OKTMO at the location of the organization; - real estate - OKTMO at the location of this property |
106 | Basis of payment | - upon payment of current tax payments- TP; - tax arrears on their own - ЗД; - tax arrears at the request of the IFTS - TR; - upon payment of contributions - 0 |
107 | Taxable period | If TP is indicated in field 106 - the date of payment of tax on demand When paying contributions, this field is set to 0 |
108 | Document Number | If TP or ЗД is indicated in field 106 - 0 When paying contributions, 0 is entered |
109 | Document date | If TP is indicated in field 106 - the date of signing the declaration on which the tax is paid. If the tax is paid before the submission of the declaration, 0 is indicated in field 109; ZD - 0 When paying contributions, 0 is put |
110 | Payment type | Not filled in according to the order of the Ministry of Finance dated 10.30.2014 No. 126n |
24 | Purpose of payment | Text explanations for the payment (for example, Advance payment for income tax for the 1st quarter of 2016) |
In the props (1) the name of the document is indicated.
In the props (2) the number of the form is indicated according to the All-Russian Classifier of Management Documentation, OK 011-93 (approved by the decree of the State Standard of Russia dated 30.12.1993 No. 299).
In the props (3) the number of the payment order is affixed in numbers. Each year the numbering of payment orders starts over.
In the props (4) the date of the order is indicated:
- on paper - the day, month, year are entered in figures in the format DD.MM.YYYY;
- v in electronic format digits in bank format (day - two digits, month - two digits, year - four digits).
In the props (5) one of the values is indicated:
- "urgently";
- By "telegraph";
- "By mail";
- another value set by the bank.
The value can be omitted if it is set by the bank. In electronic form, the value must be indicated in the form of a code set by the bank.
In the props (6) the amount of the payment is indicated. Whole rubles - in words with a capital letter, and kopecks - in numbers. In this case, the words "ruble", "kopeck" are not reduced. If the payment amount is expressed in words in whole rubles, then the kopecks can be omitted, and in the “Amount” field, enter the payment amount and the equal sign “=”.
In the props (7) the amount of payment is indicated in figures. Rubles are separated from kopecks by a dash "-". If kopecks are not indicated, the payment amount and the equal sign "=" are indicated.
In the props (8) the name of the payer is indicated.
In the props (9) the number of the payer's account in the bank is entered.
In the props (10) the payer's bank (name and location) is indicated.
In the props (11) the bank identification code (BIC) of the payer's bank is indicated.
In the props (12) the number of the correspondent account of the payer's bank is indicated.
In the props (13) the beneficiary's bank is indicated.
In the props (14) the bank identification code (BIC) of the beneficiary's bank is indicated.
In the props (15) the number of the correspondent account of the beneficiary's bank is indicated.
In the props (16) the full or abbreviated name of the recipient organization is indicated (in this case, for the individual entrepreneur, his full name and legal status are indicated, for citizens who are not individual entrepreneurs - the full name).
In the props (17) the beneficiary's bank account number is indicated.
In the props (18) cipher 01 is indicated.
In the props (19) "Payment term" value is not indicated, unless another procedure is established by the bank.
In the props (20) "Payment purpose code" value is not indicated, unless another procedure is established by the bank.
In the props (21) the order of payment is indicated by a figure in accordance with the law.
In the props (22) you need to specify the unique payment identifier (UIP) code. This code is reflected in payment orders only if it is established by the recipient of funds and communicated to the payer (clause 1.1 of the instructions of the Bank of Russia dated July 15, 2013 No. 3025-U). When paying current taxes, fees, insurance premiums calculated by the payers independently, the UIP is not established. Recipients of funds will continue to identify incoming payments based on TIN, KPP, KBK, OKATO and other payment details. Therefore, in the field "Code" when listing current taxes and contributions, it is enough to indicate the value "0".
In the props (23) The "reserve field" value is not indicated, unless another procedure is established by the bank.
In the props (24) the purpose of the payment, the name of the goods, works, services, the number and date of the basis documents according to which the payment is made (for example, contracts, acts, consignment notes) are indicated.
In the props (43) the seal is put.
In the props (44) an authorized representative of the organization (for example, a manager) must put his signature in accordance with the samples declared to the bank in the card.
In the props (45) the payer's bank will put a mark (stamp), and his authorized representative will put his signature.
In the props (60) the payer's TIN (if any) is indicated.
In the props (61) the recipient's TIN is indicated.
In the props (62) the bank employee will put the date of receipt of the order in the payer's bank.
In the props (71) the bank employee will indicate the date of debiting funds from the payer's account.
In the props (101) the status of the organization is indicated. In particular:
- 01 - taxpayer (payer of fees) - a legal entity;
- 02 - tax agent;
- 08 - payer - an institution that pays insurance premiums and other payments to the budgetary system of the Russian Federation;
- 14 - a taxpayer making payments to individuals.
In the props (102) the payer's KPP is indicated.
In the props (103) the recipient's KPP is indicated.
In the props (104) the KBK value is indicated.
In the props (105) the OKTMO code is indicated (when paying tax on the basis of a tax declaration or calculation, the OKTMO code is the same as in the declaration, calculation).
In the props (106) when paying tax and customs payments, the value of the basis of payment shall be indicated. In particular:
- TP - payments of the current year;
- ЗД - voluntary repayment of arrears for expired tax (settlement, reporting) periods in the absence of a tax inspection request for payment.
A complete list of values is given in clause 7 of Appendix 2 and clause 7 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. If it is impossible to indicate a specific value of the indicator, "0" is put (clause 4 of Appendix 2 and clause 5 of Appendix 4 to the order of the Ministry of Finance No. 107n).
In the props (107) :
- when paying tax payments, the tax period is indicated (for example, MS.02.2016). The procedure for indicating the value is established in clause 8 of Appendix 2 to the order of the Ministry of Finance No. 107n;
- when paying customs duties, the identification code of the customs authority is indicated. This procedure is established in paragraph 8 of Appendix 3 to the order of the Ministry of Finance No. 107n;
- when other payments are made to the budget system, as well as when it is impossible to indicate a specific value of the indicator, "0" is put (clause 4 of Appendix 2 and clause 5 of Appendix 4 to the order of the Ministry of Finance No. 107n).
In the props (108) zero is put. The exception is cases of debt repayment at the request of the tax authorities. then in field 108 you need to put the number of the tax authorities' demand for the payment of debt.
When paying customs duties, you must be guided by the procedure for filling in the requisite given in paragraph 9 of Appendix 3 to the order of the Ministry of Finance No. 107n.
In the props (109) the date of signing the declaration on the paid tax or fee is indicated in the format DD.MM.YYYY, or zero, if the tax or fee to the budget is transferred to the budget before the deadline for submitting the declaration. In case of repayment of debt at the request of tax (customs) authorities, the date of the request is indicated in this field.