Payment order at the request of the IFS: features of filling. How to fill out a payment order for fines (nuances)
We have prepared for you a video tutorial on how to fill out a payment for fines.
Payment of fines by payment order in 2018-2019
First of all, we recall that through penalties, timely payment of mandatory payments is ensured. At the same time, a penalty is not a sanction, but an interim measure.
Read more about tax penalties in this article.
A payment order has a penalty for similarities with the payment for the main payment (it sets the same payer status, indicates the same details of the recipient, the same administrator of income), and differences. Let us dwell on the latter in more detail.
So, the difference is 1st - BSC (field 104). For tax penalties there is always a budget classification code, in the 14-17th category of which the income subtype code is 2100. A significant change in the completion of payment orders is associated with this code: since 2015, we no longer fill out the field 110 “Payment type” .
Earlier, when paying interest, it was marked with the code of interest penalties. Now we leave this field empty, and the fact that this is a fine can be understood just from the BSC.
ATTENTION! Since 2019, the procedure for determining BSC has been regulated by a new regulatory act - Order of the Ministry of Finance dated 06.06.2018 No. 132н. Order of July 1, 2013 No. 65n has lost force. But this will not affect the general procedure for assigning KBK to fines.
The basis of payment - the 2nd feature of the payment on interest
The second difference between the payment of interest is the basis of payment (field 106). For current payments, we put here TP. The following options are possible on penalties:
- We independently calculated penalties and pay them voluntarily. In this case, the basis of payment is most likely to have the code ZD, that is, voluntary repayment of arrears for the past tax, settlement (reporting) periods in the absence of the IFTS requirement, because we usually pay penalties not for the current period, but for the past.
- Payment of penalties at the request of the IFTS. In this case, the basis of payment will be TP.
- Transfer of penalties based on the act of verification. This is the basis of the AP payment.
Feature 3 - field 107 "Tax period"
Depending on what served as the basis for the payment, the filling of this field will also vary:
- In case of voluntary payment of fines (the basis of AP) here will be 0, because the interest does not have the frequency of payment, which is inherent in current payments. If you transfer penalties for any 1 specific period (month, quarter), it is worth specifying it, for example, MC.02.2019 - penalties for February 2019.
- Upon payment at the request of the tax authorities (TP basis) - the period specified in the request.
- When paying interest according to the verification act (the basis of AP), they also set 0.
How to indicate the number and date of the document - grounds for payment of interest
If you pay penalties yourself, in the fields 108 “Document number” and 109 “Date of document” put 0.
In all other cases, in field 108, indicate the number of the document - the reason for the payment (for example, a claim), and do not put the “No.” sign.
In field 109 indicate:
- date of claim of the Federal Tax Service Inspectorate - for the basis of payment of TR;
- the date of the decision on bringing (on refusal to bring) to tax liability - for the foundation of AP.
A sample of a payment order for the payment of interest in 2019 can be viewed and downloaded on our website:
If penalties - on installments
All the above features of interest payments today also apply to the payment of interest on insurance premiums (except for injuries), which have become tax payments since 2017.
Learn about the procedure for processing payment orders on insurance premiums from this material.
However, these changes did not apply to accident insurance contributions, and penalties for them, like these contributions themselves, are still paid in social security. When paying to the FSS both contributions and penalties on them in fields 106 “Grounds for payment”, 107 “Tax period”, 108 “Document number” and 109 “Date of document” put down 0 (paragraphs 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n). And if fines are paid at the request of the fund and according to the act of verification, their details are given in the purpose of payment.
Summary
A payment order for the payment of fines is issued similarly to a payment for the payment of taxes (the same status of the payer, the same details of the recipient and the same administrator of income are indicated).
Penalties for types of taxes and fees are paid by individual KBK, in the 14-17th ranks 14-17 which indicate the code of the subspecies of income - 2100. In a special order, separate payment fields for the transfer of penalties (“Basis of payment” and “Tax period”) are filled )
Send by mail
Sample of a payment order in 2017-2018 - penalties with its help will be able to pay those who overdue obligatory payments (taxes, fees, dues). In this article we will talk about the features of processing a payment for the payment of a penalty fee.
We have prepared for you a video tutorial on how to fill out a payment for fines.
Payment of fines by a payment order in 2017–2018
First of all, we recall that through penalties, timely payment of mandatory payments is ensured. At the same time, a penalty is not a sanction, but an interim measure.
Read more about tax penalties in this article.
A payment order has a penalty for similarities with the payment for the main payment (it sets the same payer status, indicates the same details of the recipient, the same administrator of income), and differences. Let us dwell on the latter in more detail.
So, the difference is 1st - BSC (field 104). For tax penalties there is always a budget classification code, in the 14-17th category of which the income subtype code is 2100. A significant change in the completion of payment orders is associated with this code: since 2015, we no longer fill out field 110 “Payment type” .
Earlier, when paying interest, it was marked with the code of interest penalties. Now we leave this field empty, and the fact that this is a fine can be understood just from the BSC.
In 2017-2018, the rules for filling in fines payment orders were not changed.
The basis of payment - the 2nd feature of the payment on interest
The second difference between the payment of interest is the basis of payment (field 106). For current payments, we put here TP. The following options are possible on penalties:
- We independently calculated penalties and pay them voluntarily. In this case, the basis of payment is most likely to have the code ZD, that is, voluntary repayment of arrears for the past tax, settlement (reporting) periods in the absence of the IFTS requirement, because we usually pay penalties not for the current period, but for the past.
- Payment of penalties at the request of the IFTS. In this case, the basis of payment will be TP.
- Transfer of penalties based on the act of verification. This is the basis of the AP payment.
Feature 3 - field 107 "Tax period"
Depending on what served as the basis for the payment, the filling of this field will also vary:
- In case of voluntary payment of fines (the basis of AP) here will be 0, because the interest does not have the frequency of payment, which is inherent in current payments. If you transfer penalties for any 1 specific period (month, quarter), you should indicate it, for example, MC.02.2018 - penalties for February 2018.
- Upon payment at the request of the tax authorities (TP basis) - the period specified in the request.
- When paying interest according to the verification act (the basis of AP), they also set 0.
How to indicate the number and date of the document - grounds for payment of interest
If you pay penalties yourself, in the fields 108 “Document number” and 109 “Date of document” put 0.
In all other cases, in field 108, indicate the number of the document - the reason for the payment (for example, a claim), and do not put the “No.” sign.
In field 109 indicate:
- date of claim of the Federal Tax Service Inspectorate - for the basis of payment of TR
- the date of the decision on bringing (on refusal to bring) to tax liability - for the foundation of AP.
A sample of a payment order for the payment of interest in 2018 can be viewed and downloaded on our website:
If penalties - on installments
All the above features of interest payments since 2017 apply to the payment of interest on insurance premiums, which have become a tax payment since this year.
Learn about the procedure for processing payment orders on insurance premiums from this material.
However, these changes did not apply to accident insurance contributions, and penalties for them, like these contributions themselves, are still paid in social security. When paying to the FSS both contributions and penalties on them in fields 106 “Grounds for payment”, 107 “Tax period”, 108 “Document number” and 109 “Date of document” put down 0 (paragraphs 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n). And if fines are paid at the request of the fund and according to the act of verification, their details are given in the purpose of payment.
A payment order for the payment of fines is issued similarly to a payment for the payment of taxes (the same status of the payer, the same details of the recipient and the same administrator of income are indicated).
Penalties for types of taxes and fees are paid by individual KBK, in the 14–17th ranks 14–17 of which a subspecies of income code of 2100 is indicated. Separate payment fields for transferring penalties (“Basis of payment” and “Tax period”) are filled out in a special manner. )
Be the first to know about important tax changes
How to fill in a sample payment for interest
The article will discuss the payment of interest. What you need to know, what a sample document looks like, and how to fill it out - next.
If the payment of any nature is past due, you will have to pay a penalty. To correctly fill out a receipt and calculate the penalty, you must have a general idea of \u200b\u200bthe document.
What you need to know ^
The Tax Code contains a time period during which a taxpayer must pay a fee. If the timing of the calculation is not met, then this is fraught with consequences in the form of payment of the penalty.
This clause is specified in the agreement or provided by law. It can be either fixed or dependent on the percentage for each overdue day.
The legislation does not allow a verbal agreement to pay a penalty. A written agreement is required.
During the calculation of penalties, the amount of debt, the accrual period, and the amount are taken into account.
The amount for which a penalty is charged is taken into account only the one that has not been paid. Signs of interest are:
- delayed application;
- daily accrual;
- percentage ratio.
Interest is charged as follows:
- The amount of debt is determined.
- The delay period is calculated.
- The penalty rate is set.
- Sumy penalty is determined in one day. In this case, the amount of debt must be multiplied by the rate.
- The total amount of interest is determined.
It has a penalty and features:
A notice of interest must be sent by the tax office or fund. You do not need to pay on your own, as the payment may remain unclear.
The principle by which the penalty will be calculated depends on the type of debt. With tax arrears, he is one, but for the bank - another. The size of the penalty may be specified in the agreement.
If this paragraph does not exist, then the calculation is based on article 395 of the Civil Code of the Russian Federation.
Definitions
Species classification
Penalty happens - legal and contractual. Depending on the ratio of the right to recover interest and the right to compensation for losses - credit, penalty, alternative and exclusive.
Legal - a penalty that is established by law for certain types of obligations. The size and conditions for calculating the penalty are stipulated by the regulatory act, and not by the parties to the obligations.
Collecting it is necessary. The contractual penalty is provided for in the contract of the parties. They agree on the size of the penalty, the conditions and terms of payment.
Set-off penalty is a type of penalty when losses are recovered in the part that the penalty does not cover. The penalty interest is assigned on top of the costs incurred.
In exceptional cases, only forfeit is recoverable, losses are not taken into account. When paying an alternative penalty, the creditor chooses on his own what to pay - forfeit or loss.
Normative base
According to article 75, paragraph 3 of the Tax Code penalties are charged for each overdue payment day. The same article contains a definition of the term “penalty”.
If the payment was not paid due to reasons beyond the control of the payer (for example, seizure of property), then he has the right not to pay a penalty - this is stated in article 330 (paragraph 2) of the Civil Code.
According to article 333 of the Civil Code, a reduction in the size of the penalty is possible in a number of cases:
- the penalty in size is greater than the consequences of default;
- if the court decides.
In accordance with the order of the Department of Finance No. 107n, adopted on November 12, 2013, the rules for filling in fines receipts were approved.
They concern taxpayers, tax agents, payers of other taxes. In accordance with Article 75 of the Tax Code:
- interest is charged for each late payment day;
- no penalty shall be accrued if the taxpayer was unable to make payment as a result of the seizure of property;
- interest is set as a percentage, its size - 1/300;
- a penalty shall be paid simultaneously with the payment of tax or after payment of another amount;
- may be enforced (through court).
According to article 113 of the Tax Code, the limitation period does not extend to a penalty.
What does a sample interest payment look like in 2018 ^
Starting in 2018, new rules for filling out a payment order have been adopted. It must be filled strictly according to the requirements of the Central Bank of the Russian Federation.
Instructions for filling
Filling Rules:
Particular attention must be paid to filling out the fields. If you specify the wrong details, the payment will not pass.
An order for payment of a penalty differs from a regular payment:
Emerging nuances
If the payment order contains errors - an incorrectly indicated account or KBK, the wrong name of the bank, then the payment will be considered not made. After accruing interest, it is necessary to display this with postings in the accounting reports.
When applying KBK 0000000000000130 in a payment, read here.
It looks as follows - D99 K68. a penalty is transferred indicating the same BCC as VAT (for which arrears were formed).
If in the FIU
If the deadline for the payment of the contribution to the Pension Fund is violated, a penalty is imposed. The payment order must specify the code KBK - 2000.
If employees are paid income, then the organization is considered a tax agent. She must correctly and timely calculate and withhold tax from individuals in order to pay it to the budget.
You can withhold income at the expense of any amount - which is paid to the taxpayer or through third parties. At the place of registration, tax is paid to the budget. It happens that personal income tax is impossible to keep.
What to do in such a situation? A tax payer is required to report this to the tax office. This must be done before the tax period is over.
After notification, the tax withholding obligation is suspended. If the taxpayer meets the deadlines, no penalty will be charged. If the period ends and the tax service is not notified, the penalty is charged without fail.
During the formation of the payment you must specify the following details:
- kBK code;
- status;
- priority;
- OKKMO;
- the basis for the operation;
- taxable period;
- form number;
- date of compilation;
- type of payment.
The document must be prepared in 4 copies, which are submitted to the bank of the tax payer, 2 pieces to government agencies and one remains with the payer.
If tax arrears were paid voluntarily, it is better to pay a penalty immediately.
The code for the budget classification for the payment of interest under the simplified regime in 2018 remained the same. The penalty is not inscribed in the book of expenses under the simplified tax system, therefore it is not necessary to display it in the financial statements.
The penalty is calculated in the following way - the amount that is not paid is multiplied by the number of days of delay. Further multiplied by 1/300 and the current rate.
The accounting reports are displayed as follows:
The calculation of penalties for the simplified regime has features. If there is a delay in payment, no penalty will be charged, only a penalty.
The procedure for filling in a payment depends on the type of basis used to calculate the interest. In case of voluntary repayment, indicate - ЗД.
Other details:
If the tax is not paid or paid at the wrong time, you will have to pay a penalty. The penalty starts to be charged from the next day when it was necessary to pay tax.
For example, for the 3rd quarter, you must pay tax before December 25th. If this did not happen, then from December 26 a penalty begins to accrue.
The following indicators affect the size of the penalty interest on value added tax:
- the amount of tax that is not received in the budget;
- delay period;
- refinanced rate that was in effect during this period.
Formula for calculating interest - you need to multiply the amount of unpaid tax by the number of days overdue. Then divide the bet by 300 and multiply by the received number - the amount * number of days.
The procedure for filling out a payment, read here.
Sample UIN in the payment, see here.
You can calculate the size of the penalty both independently and wait for the notice from the tax office. In 2018, the rules for calculating interest are the same. Only the rate has changed; in the current year it is already not 8.25%, but 11%.
Algorithm of actions:
- Determine the amount of VAT that has not been paid.
- Identify the date when the arrears occurred. The next day will be the date on which interest is charged.
- Decide on the day when the debt will be repaid.
- Set current rates at the time the penalty arises.
- Calculate the size of the penalty.
Document example
For example, an organization did not pay an invoice of 150,000 rubles. The delay is 20 days, the rate is 11%. Thus - 150,000 * 20 * (11/100) / 300 \u003d 110 rubles.
In order not to make mistakes in the calculations, you can use the online calculator. It is necessary to know with accuracy:
- full amount of debt;
- taxation percentage (existing types - 18%, 10% and for those who do not pay taxes - 0%);
- first day of delay (date);
- date of payment;
- refinancing rate (set by the Central Bank).
Thus, in case of untimely payment of taxes a penalty is imposed, which is mandatory for payment. It is calculated on the basis of the basis that served as the reason.
The penalty is paid after full repayment of the debt, the taxpayer is not exempt from this. To avoid problems, it is better to pay fees and taxes on time.
Payment order for the payment of a fine in the PFR 2018 sample
Payment order to the FIU in 2018: sample
Contributions must be paid to the Federal Tax Service, so we prepared a sample order for you in the FIU in 2018. The article is about how to fill out a payment order, and when the amendments will enter into force. In 2018, the form of a payment order in the FIU in 2018 does not change. We provided a sample below. But the order of filling in some fields has changed. In connection with the amendments to the Tax Code of the Russian Federation regarding insurance premiums, it is necessary to draw up a payment plan in a different way. Since 2018, significant changes will occur in the work of the accountant: it will be necessary to pay contributions to the INFS for the new KBK, there will be more reporting, the deadlines for its delivery and much more will change.
Ready samples of payment orders for 2018
- Contributions for the months of 2018 are paid to the details of your IFTS. At the same time, injuries are paid to the details and to the FSC FSC.
- Contributions for periods prior to January 1, 2018 are also paid to the details of your IFTS, but to special KBK.
When preparing a sample for filling out a payment order in 2018, remember that in the letter dated 01.12.2018 No. ЗН-4-1 / Federal Tax Service said that from January 1, new details should be indicated in fields 61, 62, 16 and 104 of the payment installments for contributions.
The budget classification code (field 104) - the value of the BCC of 20 characters, with the first three characters having the value “182”: payment administrator code - Federal Tax Service Payer status (field 101).
Arrears, fine, penalties for tax
To transfer arrears (debts), fines or penalties to tax, including insurance premiums. need to generate a payment order. This can be done in the service or in the bank system. After the formation of the payment order in the service, it must be downloaded to the bank system and make a payment. 1. You can create a payment order for the payment of arrears, fines or penalties for taxes (penalties, fines) in the "Money" tab.
Samples of filling in payment orders 2018
From November 30, 2018, “a different person” (that is, anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid. By payment order or payment - a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for goods or services, pay taxes or insurance premiums, transfer money to an IP account or pay the founder’s dividend, transfer wages to employees, etc. P.
In two accounts: how to draw up a payment order for the payment of fines and penalties
You did not submit your tax return on time? Or forgot to pay tax? Has the tax inspectorate sent a claim for interest and fines? We will help you draw up a payment order for the payment of penalties and fines to the tax office or extra-budgetary fund. Fine and penalties are paid at the details of the tax office, to the same place where you pay taxes. The sequence of payment is the same as when paying taxes - 5th. If a request for payment of a fine or penalty has been received, it may contain the PIN (unique identifier of charges), it must be indicated in the "Code" field.
Payment of interest in the FIU: sample payment 2018
Individual entrepreneurs, regardless of the applicable tax system, are obliged to pay contributions for themselves to the OPS and CHI. The tax service recalled the main provisions related to the calculation of such contributions. Finally, the uncertainty regarding the completion and deadline for submitting documents to confirm the main type of activity for “injury” contributions for 2018 has been eliminated.
Samples of payment orders for contributions for January 2018
Purpose of payment (field 24). In the type of payment, mark the type of contributions and the period for which they are transferred (for example, “for January”). Please note that unlike last year’s paychecks in the PFR and the FSS, the purpose of the payment does not require the registration number of the policyholder who assigned the funds when registering. There is a question. Among the new BSC there are no separate codes for additional pension contributions for 2018.
Penalty payment order in 2018
Sample of a payment order in 2018 - penalties with its help will be able to pay those who overdue obligatory payments (taxes, fees, fees). Fee payment has certain features. We will talk about them in this article. First of all, we recall that through penalties, timely payment of mandatory payments is ensured. At the same time, a penalty is not a sanction, but an interim measure.
The payment order for penalties has both similarities with the payment for the main payment (it sets the same payer status, indicates the same details of the recipient, the same administrator of income), and differences.
Bailiff billing sample 2018
How to fill in field 101 - Payer status - in a payment order?
Often there are misunderstandings with the bank regarding payments to the bailiff service - bank employees require you to indicate the KBC in the payment
Payment orders are returned without execution, while the KBK bailiffs themselves do not provide transfers, citing the fact that payments are not made to the budget, but to the deposit account of the bailiff service When paying arrears of taxes and contributions through bailiffs by bank transfer, first arrive at the special account of the UFSSP.
The new status of the payer in the payment order in 2018 (field 101)
Set new statuses in payments on contributions and taxes. In the field 101 of the payment order in 2018, the status of the payer is indicated. It is indicated by a two-digit code in accordance with Appendix 5 to Order No. Ministry of Finance of November 12, 2013 No. 107н.
For example, if on behalf of the organization you are transferring taxes from your own activities, indicate in field 101 code 01 “Taxpayer (payer of fees) - legal entity”.
Payer status in a payment order in 2018
What to do if banks do not miss payments due to their status, read this article.
In the field 101 “Payer Status”, the organization sets the code “01” if it is a tax payer. If you transfer the tax as a tax agent, you must put the code "02". Taxpayers - individual entrepreneurs put the code "09" in the field (Appendix 5 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n), for example, when paying the minimum tax for the STS.
Bailiff payment order - sample 2018
Payment order for personal income tax in 2018: sample
We presented 14 samples of the personal income tax payment order in 2018 - for all cases. And they separately talked about paychecks for salaries, benefits and dividends. Another important requisite is the KBK code, in the payment for this you need to fill in a special requisite - field 104.
In 2018, you will need the KBK code for personal income tax 18210102010 011000110.
KBK penalties for VAT for legal entities
If you enter any details in the payment documents, incorrect filling out of declarations and receipts, inaccuracy in one digit can lead to serious problems.
ruslanhasanov.ru
How to fill out a payment order for fines in 2018
Having missed the tax payment deadline, the company will have to pay penalties. To do this, it will be necessary to draw up a payment order for fines in 2018. The sample we provided for you will help you do it right.
Calculate your salary online
Urgently! Courts against vacation pay 3 days before vacation
Step 1: determine the amount of interest
Before making up penalty payment order in 2018, sample which is presented below, the organization must determine the size of interest.
Penalty payment order in 2017 download sample \u003e\u003e\u003e
SP \u003d N x Cd x 1/300 x SR,
where Joint venture - amount of interest;
N - amount of unpaid tax on time;
Cd - the number of days of delay;
SR - refinancing rate in force during the period of delay.
Moreover, the number of days of delay is considered to be from the day following the day when the tax should be transferred to the budget. And ends with the day of actual payment of the arrears.
If the arrears arose after October 1, 2017 and later, in particular, in 2018, then for the first 30 days late interest is calculated according to the above formula. And for the subsequent ones (the 31st day and further), instead of the 1/300 coefficient, an increased one is taken - 1/150.
For example, on February 6, a company paid salaries for January 2017. And personal income tax from her in the amount of 25 800 rubles. paid to the budget only on February 27th. The delay is 20 days. Since it was necessary to transfer the tax to the budget the day after the payment of salaries (Clause 6, Article 226 of the Tax Code of the Russian Federation).
The refinancing rate these days was 10%. Thus, the size of the interest will be 172 rubles. (25 800 rub. X 20 days. X 1/300 x 10%).
The employee from 1 to 15 was ill. Does he need to pay an advance?
Having missed the tax payment deadline, the company will have to pay penalties. To do this, you need to draw up a payment order for penalties in 2019. The sample we provided for you will help you do it right.
Step 1: determine the amount of interest
Before making up penalty payment order in 2019, sample which is presented below, the organization must determine the size of interest.
SP \u003d N x Cd x 1/300 x SR,
where Joint venture - amount of interest;
N - amount of unpaid tax on time;
Cd - the number of days of delay;
SR- refinancing rate in force during the period of delay.
Moreover, the number of days of delay is considered to be from the day following the day when the tax should be transferred to the budget. And ends with the day of actual payment of the arrears.
If the arrears arose after October 1, 2017 and later, in particular, in 2018, then for the first 30 days late interest is calculated according to the above formula. And for the subsequent ones (the 31st day and further), instead of the 1/300 coefficient, an increased one is taken - 1/150.
For example, on February 6, a company paid salaries for January 2017. And personal income tax from her in the amount of 25 800 rubles. paid to the budget only on February 27th. The delay is 20 days. Since it was necessary to transfer the tax to the budget the day after the payment of salaries (Clause 6, Article 226 of the Tax Code of the Russian Federation).
The refinancing rate these days was 10%. Thus, the size of the interest will be 172 rubles. (25 800 rub. X 20 days. X 1/300 x 10%).
See what companies are facing.
Step 2: fill out a payment order in penalties
To fill out a payment order for fines in 2019, some details can be taken from a tax payment. The following data will be identical:
- payer status (field 101);
- name of the organization, its TIN and KPP (fields 8, 60 and 102);
- organization bank details (fields 10, 9, 11 and 12);
- the name of the recipient, his TIN and KPP (fields 16, 61 and 103);
- beneficiary's bank details (fields 13, 14, 15 and 17);
- priority of payment (field 21);
- OKTMO (field 105).
Now we will tell about those details which differ.
BSC (field 104).CSC for tax and CSC for interest on this tax are similar. Only the code of the subspecies of income is different (14-17 bits of the BSC). For tax, this is 1000, and for penalties - 2100. For example, the BCC for the payment of personal income tax by a tax agent is 182 101 02010 01 1000 110, and CSC for the payment of interest on personal income tax - 182 101 02010 01 2100 110.
Basis of payment (field 106).Paying tax, the company will put TP in this field. When paying interest, it will have one of the following values:
- ЗД - in case of voluntary payment of fines;
- TR - upon payment of penalties at the request of the IFTS;
- AP - in case of payment of penalties under the act of verification.
The tax period (field 107). When paying penalties of one’s own free will (basis for AP), 0 is indicated in field 107. The same should be done if the penalties are paid off according to the inspection report (basis for AP). If penalties for a specific period are listed, then it should be reflected in field 107. So, when paying penalties for January 2018, MC 01.01.2018 should be put in field 107. When penalties are transferred at the request of the IFTS (foundation TR), the period from the requirement is entered in field 107.
Document number and date (fields 108 and 109). When paying penalties on your own, zeros are written in these fields. If the fines are enforced, then field 108 shall indicate the number of the claim or decision to hold liable. And in the field 109 is entered the date of the request or decision to attract.
All that we said above applies to tax penalties. Penalty payment order in 2019 insurance premiums will be slightly different. When paying interest on contributions in fields 106 “Basis of payment”, 107 “Tax period”, 108 “Document number” and 109 “Date of document” zeros are entered. If the payment is drawn up according to the requirement or the act, then the details of these documents should be given in the purpose of payment.
Also keep in mind that in 2018, the CPC was renewed in penalties (and fines) on pension insurance contributions accrued according to the additional rate. These codes vary depending on the results of the special assessment of working conditions.
It is no secret that the details of the payment order must be filled in very carefully. After all, if you make a mistake, your tax will be considered unpaid. Accordingly, it is necessary to re-transfer the amount of tax to the budget. And if you find an error after the deadline for payment, you will also have to pay a penalty. The editors are ready to talk about the intricacies of processing a payment order for personal income tax.
Personal income tax payment sample 2019
In order for the money to get to the destination, you must correctly fill out the payment order for the transfer of the required payment. Payment order form approved regulation of the Central Bank of the Russian Federation of 19.06.2012 N 383-P “Regulation on the rules for the transfer of funds” (hereinafter Regulation 383-P).
The procedure for filling in tax payments is established by Order of the Ministry of Finance of Russia dated 12.11.2013 N 107n “On approval of the Rules for indicating information in the details of orders on the transfer of funds for payment to the budget system of the Russian Federation”.
Key Points
The tax can be paid by the taxpayer independently or by another person for it (paragraph 1 article 45 of the Tax Code) Tax is paid in the currency of the Russian Federation (Clause 5, Article 45 of the Tax Code of the Russian Federation).
In case of non-payment or incomplete payment of tax by the due date, tax is collected in the manner prescribed by the articles,, 48 of the Tax Code.
Filling Rules
The payment order is divided into fields, each of which has its own number. Unique numbers are enshrined in Regulation 383-P.
Consider the values \u200b\u200bof the main fields of this document, which most often cause questions in the filling.
- Field number 16. The name of the recipient. When the payment is intended for the Federal Tax Service, in addition to the name of the branch or branch of the controlling body, the abbreviated name of the Federal Treasury body should be indicated.
- Field No. 18. The type of transaction is indicated - in the case of payments, the transaction is understood as the transfer of money on the basis of an order and the code “01” should always be set.
- Fields No. 19, No. 20 and No. 23. The value of the attribute is not indicated if the bank does not have special requirements for filling.
- Field No. 21. Here you should indicate the order of payment in accordance with the norms art. 855 of the Civil Code. When paying personal income tax, code 5 “Other payments not specified in the paragraphs above” is affixed.
- Field No. 22. Designed to indicate the UIP code. Almost always set to "0". It will be necessary to fill in with a specific digital value only if the Federal Tax Service indicates the UIP in its tax transfer requirement.
- Field number 101. Characterizes the status of the payer. There are more than 20 of them, but when paying personal income tax, they use: “01” - if the tax is paid by the legal entity; “09” - if the tax is paid by individual entrepreneurs; “02” - if the tax is paid by the organization / individual entrepreneur as a tax agent.
- Field number 102. Payer checkpoint. Organizations that have separate divisions list the calculated and withheld amounts of tax on personal income, both at their location and at the location of each of their separate divisions (paragraph 7). Specialists of the Federal Tax Service (letter No. BS-4-11 / of 10/14/16) note that when a separate checkpoint is assigned to each separate division of the organization, a payment order for the payment of personal income tax with the indication of this code must be issued for each such separate division. Moreover, this procedure is also valid in the case when the registration of several separate units is carried out in accordance with paragraph 4 of Art. 83 of the Tax Code of the Russian Federation at the location of one of them.
- Field No. 104. Indicated by BSC. This field must be approached with special attention, because if you make a mistake in this code, taxes (penalties and fines) can be credited to a completely different type of payment.
Name of tax |
|
Personal income tax on income generated by a tax agent |
182 1 01 02010 01 1000 110 |
Personal income tax (FE "for yourself") |
182 1 01 02020 01 1000 110 |
Personal income tax (individual) |
182 1 01 02030 01 1000 110 |
Penalties on personal income tax on income generated by a tax agent |
182 1 01 02010 01 2100 110 |
Penalties for personal income tax (FE "for yourself") |
182 1 01 02020 01 2100 110 |
Penalties for personal income tax (not individual) |
182 1 01 02030 01 2100 110 |
Penalties for non-payment of personal income tax by a tax agent: |
182 1 01 02010 01 3000 110 |
Fine on personal income tax (FE "for yourself") |
182 1 01 02020 01 3000 110 |
Personal Income Tax (individual) |
182 1 01 02030 01 3000 110 |
- Field No. 105. The value of the code assigned to the territory of the municipality (inter-settlement territory) is indicated in accordance with the All-Russian Classifier of Territories of Municipalities (OKTMO). If the payment is made on the basis of the declaration, you can take the code directly from it.
- Field No. 106. Basis of payment. A complete list of possible designations is prescribed in paragraph 7 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107N.
- Field No. 107. In this field, the payer indicates the period for which taxes are paid. A complete list of possible designations is prescribed in paragraph 8 of Appendix No. 2 to the Order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107N. If it is not possible to determine the period, “0” is set.
In this case, the taxpayer will have to create several separate accounting documents with different indicators of the tax period, in a situation where the legislation on taxes and fees stipulates more than one tax payment deadline and specific tax payment dates are established for each tax term.
For example, in accordance with paragraph 6 of Art. 226 of the Tax Code for personal income tax the following payment deadlines are established:
- Not later than the last day of the month in which the payments were made - upon payment of income to the taxpayer in the form of temporary disability benefits (including the allowance for caring for a sick child) and in the form of vacation pay.
- Not later than the day following the day of payment of income to the taxpayer - upon payment of all other income, including wages, income in kind.
- Field No. 108. In this field, indicate the number of the claim of the Federal Tax Service, for which tax or penalty is paid. If the payment is made voluntarily or in connection with the due date of payment, "0" is set.
- Field No. 109. The date of signing the document on the basis of which the payment is made should be included in the indicated field (paragraph 10 of Appendix No. 2 to the Order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107Н). The value here may also be zero.
- Field No. 110. This field is not filled.
Sample personal income tax payment 2019
Sample interest payment on personal income tax 2019
Errors in the payment order for personal income tax
The details of the payment order must be filled in very carefully. After all, if you make a mistake in them, your tax will be considered unpaid. Accordingly, you will have to re-transfer the amount of tax to the budget, as well as pay penalties (if you find an error after the deadline is paid).
The most important details include (subparagraph 4, paragraph 4, article 45 of the Tax Code of the Russian Federation):
- federal Treasury Account Number;
- name of beneficiary's bank.
Errors in other details are not critical, because the money will go to the budget anyway. The error can be corrected by clarifying the payment (paragraph 7 of article 45 of the Tax Code of the Russian Federation).
The procedure for paying insurance premiums in 2017 underwent major changes. The main thing is that now it is regulated by the new administrator - the tax service. However, not all contributions fell under the control of the Federal Tax Service, injuries payments are still under the control of social insurance, and that is where it is necessary to pay them and submit reports.
In connection with these changes, there is an unclear picture regarding the attitude of the FSS - do they need to be formalized according to the new rules established by the tax authorities, or should the old order be kept?
Types of payment systems in the FSS and their legal regulation
Social insurance transferred contributions to motherhood and disability to the Federal Tax Service, leaving only contributions from accidents and occupational diseases (NS and PZ). Chapter 34, introduced in 2017 in the Tax Code of the Russian Federation, regulates only those types of payments that have come under the control of the tax authorities, and injuries are still regulated by law No. 125FZ of July 24, 1998. It spells out the procedure for compulsory social insurance from NS and PZ, in particular, the rights and obligations of the insured and the insured, types of insured events, tariffs and the method of calculating the sum insured.
Art. 22.1 of Law No. 125FZ sets the deadlines for the payment of insurance premiums:
- payment is made for each month, within 15 days after its completion;
- when the last day of payment coincides with the weekend or holidays, it moves to the next business date.
The form of the payment order was approved by the Regulation of the Central Bank No. 383-P of 06/19/12, and the rules for processing it to make payments to the budget were established by Order of the Ministry of Finance No. 107 of 12/11/2013.
In case of untimely or incomplete repayment of obligations, the payer forms an arrears. After its discovery, the payer is sent a request for repayment of the debt, and interest is also calculated on the debt. On demand repayment, 10 days are given, unless otherwise indicated in the document. The payment of a penalty fee must be made by a separate payment system, which will differ specially designed for this type of payment by the KSC (details of the completion of the order will be discussed later).
4-FSS and its delivery are described in this video:
Payment Order Structure
FSS payment contains the following required details:
- Number and date of the document.
- Payer status (listed in Appendix No. 5 of Order No. 107n).
- Type of payment (order has code 01).
- Priority of payment. Voluntary transfers to the budget have priority 5.
- OKTMO (at the place of residence).
- The tax period in the format MS.number of the month.year. (at current payment is not indicated).
- The number and date of the document serving as the basis for the payment. Fill out only when paid on demand, in other cases, zeros are put in the fields.
- Purpose of payment. The type of insurance premiums, the payment period, the registration number of the policyholder are indicated.
- Sum in two formats (in numbers and in words).
- Information about the sender and the recipient (name, TIN, KPP, details).
Payments for injuries, unlike other types of insurance premiums, remained under the control of the Social Insurance Fund, so there were no changes in the recipient's details in 2017.
This video shows how to make a payment order in the FSS using a special program:
Filling algorithm
General rules
The completion of the order begins with the assignment of a serial number and an indication of the date. Further information about the payer is entered:
- or name of the entrepreneur;
- PPC (IP set 0);
- bank details (, correspondent account,);
- the status of the payer (for contributions from the National Assembly and the PP, it remained unchanged - 08).
Then the recipient information is entered. The details of your social insurance department are indicated (where reports are submitted). You can find them directly in the department, or on the official website of the FSS.
- The BCC for contributions from the National Assembly and the PP remained unchanged - 393 1 02 02050 07 1000 160.
- For penalties, there is a separate KBK 393 1 02 02050 07 2100 160.
Further it is necessary to specify OKTMO - a code of 8 characters assigned to the municipality. You can find it on the website of the Federal Tax Service using the service "", for which you will need to enter the name of the municipality or.
After that, payment information is entered:
- priority (5);
- appointment;
- amount
- payment code (0 or with a requirement).
The final stage is the signing of the payment order. Signatures are put by those persons who are entitled. The document is also certified, if available.
For a holistic view of filling out an FSS payment, check it out.
Sample payment
Online Filling
You can avoid mistakes during the execution of the order and reduce the time for this procedure using specialized online services. In order to pay taxes and insurance contributions for incapacity for work and motherhood, it is easiest to form payments on the tax service website, where after choosing the tax to be paid or the contribution, all details of the recipient and the BCC are filled in automatically. But contributions for injuries are paid to the FSS, so they will have to use a third-party service.
One of the most popular of them is the service Formz.ru. It is convenient in that it allows you to automatically fill in the details of the payer and recipient by BIC. Due to this, the most serious error in filling out the order can be avoided, because errors in the account number or the name of the recipient are the basis for the recognition of contributions unpaid.
Using the service is simple - in the menu on the main page of the site, select “Payment (tax)”, and then fill in the form that opens, enter all the necessary data. Filling is simplified due to the presence in the fields of prompts and the choice of possible options for entering indicators. At the end of the payment, you can check for empty fields, and then save or send for printing.