For legal entities, banks, the full or abbreviated name is indicated; for individuals - full surname, 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 private practice in accordance with the procedure established by the legislation of the Russian Federation - full name. and an indication of the type of activity.

The payment request indicates (if any) the taxpayer identification number (hereinafter - TIN) or the code of the foreign organization (hereinafter - KIO) of the payer.

In the cases provided for in 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" ; 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 of the legal entity, the address of its location is indicated , 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.

When transferring funds through a bank account in the cases provided for in Article 7.2 of Federal Law N 115-FZ, the payer's INN (if any) of an individual, an individual entrepreneur or an individual engaged in private activities in accordance with the procedure established by the legislation of the Russian Federation practice, or in the requisite "Payer" after the 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 of the 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 any), 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 individual, 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 individual, symbol "//", a 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, name and location (abbreviated) of the servicing credit institution, 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 account of the interbranch settlements, while the account number of interbranch settlements of the branch is not indicated. A payment order for the total amount with the 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, shall indicate the name of the credit institution, the branch of the credit institution.

In a payment order for the total amount with the register, which indicates the payers served by one bank and 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 is indicated.

After specifying the relevant information established by this column in the requisite "Payer", it can be indicated in accordance with 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, for a monthly tax payment, the first two digits will be "MS". The fourth and fifth digits 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 tax period is included. For example, 2016. These three groups of characters are separated by dots. Thus, when transferring, 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, seetable.

If more than one payment deadline is provided for an annual payment and specific dates for payment of tax (collection) are set for each period, then indicate these dates in the indicator of the tax period. In addition, a specific date must be specified when paying off the debt, for example "09/04/2016". Depending on the basis of the payment, the dates may vary:

If the debt is being repaid under an act (basis for AP payment) or an executive document (basis for AP payment), in field 107, indicate zero ("0").

If you pay tax early, indicate the first upcoming tax period for which the payment is due.

An example of indicating the basis for payment in case of early payment of tax

In June 2016, Alfa transferred the VAT for the second quarter of 2016 to the budget ahead of schedule. In the payment order, the Alpha 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 indicating 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 reason for the payment (field 106), the payment order may contain the numbers of claims for payment of tax, decisions on installments (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 for payment "TP") and voluntary repayment of debt for past periods (basis for 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 who transfer 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 specified in field 109 upon payment taxes given intable.

When transferring current taxes (basis of payment "TP"), in field 109 indicate the date of signing the tax declaration (calculation). In case of voluntary repayment of debt for the past periods (the basis of payment is "ЗД"), in field 109, enter the value "0". 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".

In this case, the total number of 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 the payment order for the transfer of insurance premiums does not allow determining the purpose of the payment and the period for which the payment is made, then the fund will first of all credit the contributions towards repaying the debt that was formed earlier. And only after that the rest of the amount will be counted towards current payments. The Pension Fund of the Russian Federation gave such instructions to its territorial branches in a letter dated June 5, 2014 No. NP-30-26 / 7052.

If the tax for the payer is transferred by his authorized representative, the payment order must indicate 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 to pay personal income tax for A.A. Ivanov Field 24 of the payment order was filled in by Kondratyev as follows: “Personal income tax for 2015 for Andrei Andreevich Ivanov. By power of attorney dated February 15, 2016, the tax was transferred by Alexander Sergeevich Kondratyev. "

An example of reflecting the basis for 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 the amount of additional VAT charged to the budget.

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 the payment, the accountant indicated: "Repayment of VAT arrears for the I quarter of 2015 according to the audit act."

Printing

To print the payer on paper payment orders, field 43 is reserved. In it, you need to put down an imprint of the seal recorded in the 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.

IN 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 for transport tax

Moscow LLC "Alpha" (TIN 7708123456) has a car on its balance sheet, which is registered at the location of a separate division 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.

IN payment order in the 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 Tax Code does not provide for the preparation of a calculation for transport tax).

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 for simplified tax

Alpha LLC (INN 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 was 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 the single tax with simplification (KBK 18210501011011000110) for the first 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 penalties for the minimum tax under simplified taxation

Alpha LLC (TIN 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 the tax penalties for 2015 to the budget 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 AP tax audit act, 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 by a 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 the budget of personal income tax (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.

IN 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 the 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 of a consolidated group of 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 Firm" Hermes "(registered in Moscow) and" Manufacturing firm "Master" "(registered in St. Petersburg). Group members do not have separate divisions.

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 LLC "Trading Firm" Hermes "(registered in Moscow) and LLC" Production Firm "Master" (registered in St. Petersburg). Group members do not have separate divisions.

The amount of the advance payment by the due date of April 28 was 3,000,000 rubles, of which:

• payable to the 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 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.

Under 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 money in 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 Payer field, the name of the group member (LLC “Trading Firm“ Hermes ”) is indicated, and the name of the responsible group member (“ Alpha ”) in parentheses. 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

IN payment order

An example of filling out an organization's payment order for the transfer of arrears, penalties on contributions to 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.

IN 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 02101 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 social insurance contributions in case of temporary disability and in connection with maternity

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

IN payment order in field 101 “Payer status” the accountant indicated 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 with extra-budgetary 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 the field 60 "Tax ID of the payer" there is a 12-digit tax ID of Ivanova. In field 102 "Payer's KPP" 0 is indicated.

An example of filling out a payment order when transferring insurance premiums for an entrepreneur on the basis of a 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 to be transferred to the bailiffs account (arrears in pension insurance contributions).

IN 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 the code “19” is indicated in field 101, “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 down “0” instead of a unique identifier of accruals, since the identifier must be set by the recipient of funds and communicated to the payer (clause 1.1 of the Bank of Russia instructions No. 3025-U dated July 15, 2013).

In field 104, it is incorrect to indicate the BCC established for transferring insurance contributions to the Pension Fund of Russia, since the organization transfers the employee's debt to the account of bailiffs. 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 the consideration in the Moscow Arbitration Court of a statement of claim against OOO "Trading Firm" Hermes "on declaring the transaction invalid (KBK 18210801000011000110) in the amount of 4000 rubles. (conditionally).

IN payment order in the 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 considering the case. The executive document for the collection of the state duty indicates the amount (2000 rubles) and a unique payment identifier (UIP) - 3713713713713311 (conditional values).

The presence of the UIP in the requirement to pay 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 the tax service. The state duty is paid at the place where the legally significant action is committed, that is, at the location of the arbitration court (clause 3 of article 333.18 of the Tax Code of the Russian Federation). This procedure also applies if the executive document specifies the details of the tax inspection 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 of the Federal Tax Service of Russia No. 43 for Moscow. Therefore in payment order Alfa's accountant indicated on payment of the state duty:

• in field 22: the 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" - the details of the Federal Tax Service Inspectorate at the location of the court;
• in field 104 "KBK" - the code of the budget classification of the state duty with the indication of the administrator code 182 (tax service)

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 to the budget the first part of the cost of the patent 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

LLC "Alpha" conducts retail trade in Moscow through a store with a sales area of \u200b\u200b65 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 28 March 2016.

Important in the article:

• Filling in the TIN and KPP in the 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 28 March 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 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 are provided for the checkpoint.

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 putting 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 a foreign company has a code, then there must also be a TIN.

KBK, OKTMO and UIN in the payment order

Number of digits specified for KBK (20), OKTMO (8 or 11) and unique identifier of charges 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 2016guarantee that the bank's program will not miss a payment order with an incorrect number of characters or an obvious error. This means taxes and fees will be lost less often.

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". The Central Bank introduced amendments to the regulation dated June 19, 2012 No. 383-P by 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 dated 30.12.2014 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 rules for filling out payments indicate the length of these indicators: 10 characters (digits) are allocated for the organization's TIN, and 12 for the TIN of individuals. The checkpoint for all consists of 9 characters. In this case, the first two characters of the codes cannot simultaneously be zeros. 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 characters in a payment order cannot be zeros at the same time. Concerning OKTMO, there are also clarifications - the code must be of 8 or 11 characters (numbers), and all of them cannot be zeros.

UIN code

The unique accrual identifier (UIN) is indicated in the payment order if the tax or fine is paid according to the requirement set by the tax authorities. UIN consists of 20 or 25 characters that are not simultaneously zeros. If the payment is made without documents containing this identifier (for example, an advance or current tax payment based on the calculation), then enter zero in field 22 of the payment.

Changes in payment orders from 2016 (sample payment)

A 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 FIU, FSS and FFOMS.

Changes in payment orders from 2016

Amendments were 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 28. 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

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 December 30, 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 anew.

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;
• in electronic form in numbers in the format of a bank (day - two numbers, month - two numbers, year - four numbers).

In the props (5) one of the values \u200b\u200bis 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 “\u003d”.

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 "\u003d" 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 recipient's bank correspondent account is indicated.

In the props (16) the full or abbreviated name of the recipient organization is indicated (at the same time, 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 number 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 No. 3025-U dated 15.07.2013). 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, invoices) are indicated.

In the props (43) stamp 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) - 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 is 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 \u200b\u200bis 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 paragraph 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 paying other payments to the budgetary 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, it is necessary to follow 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 tax or fee paid 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, this field indicates the date of the request.