How to find out the wine for payment. Unique accrual identifier (UIN): new requisite for payment orders
Filling out the receipt is a responsible matter. Due to one mistake, typo, typo, the payment may not go through or the funds will be sent to another address. Fixing this is long and tedious. Therefore, when filling out all the points of the form, they should immediately be clear to the payer. One of the incomprehensible moments for many is the UIN on the receipt. What's this? We will answer this question and a number of equally important others below.
What is it - UIN in the receipt
The abbreviation UIN stands for: unique identificator charges. Usually this is a digital combination of 20-25 numbers. It became mandatory not so long ago - in 2014. After the Decree of the Ministry of Finance of the Russian Federation, UIN became a mandatory component of receipts of form 0504510.
What is it for? Both for the accurate and fast sending of the payment itself, and for the identification of the payer. UIN significantly simplifies the money transfer system. After its introduction, the number of outstanding payments decreased markedly: fines, customs, tax collection and so on.
UIN is used only by institutions that receive a large number of money transfers of various plans. These are the traffic police, the Federal Tax Service, large educational institutions, and so on. For example, in universities, schools, he defines each student, student.
UIN is intended more for private shipments. For individual entrepreneurs, LLC when transferring tax payments it is not necessary to look for this number in the state budget and indicate it.
Identifier structure
What is the UIN on the receipt? The identifier is not a random set of numbers - each character (or group of characters) in it performs a specific role.
For example, let's analyze the UIN structure for a common payment - a traffic police fine:
- The first three digits are the code assigned to the manager. For the traffic police, for example, this number is 188.
- The fourth character identifies the organization accepting the payment. In the case of the road inspection - 1.
- The fifth digit is the purpose of the payment. For example, the penalty will be denoted by one.
- The sixth-seventh characters are the number when the protocol was drawn up.
- The remaining digits are the serial number of the issued protocol, resolution.
- The last character is the check number.
Thus, the whole combination allows you to learn a lot about the payment, direct it to the right flow.
Where required and where not
What is the UIN in the receipt for payment, we all know. Now let's find out when it should be indicated, and when it should not be.
There are a number of exceptions to the table. Let's consider them further.
Exceptions and particulars
Having learned that this is the UIN on the receipt, let's move on to discussing private points:
Document index
If you pay the state duty, then the UIN will be equivalent to the "Document Index" section of the receipt - both in terms of the number of characters and the value.
The formation of an index combination follows the same principle as a unique identifier:
Where to find the ID
UIN receipt number - where to find it? Usually this information is immediately indicated in the document that is provided to the payer for payment. As for the receipt, this is a special section - "Document Index". You should look for it at the very top of the standard payment form.
Consider special cases:
- For those who pay a fine from the traffic police, the UIN digital combination is indicated in the decision. Check - it's always a 20-digit code.
- Budget organizations indicate it strictly in the 22nd column of their payment documents.
If you have any doubts about the UIN in the receipt for Kindergarten, "payment" for medical services, then it is best to contact the addressee organization itself in order to find out the incomprehensible moment. In particular, the answer will be announced to you in the accounting department.
But employees of banks and other credit organizations that accept payments with UIN do not have any information about the accrual identifier. After all, it is formed only in the institutions where you are going to transfer the payment. So we should go to the cashier already armed with this information.
Where to put this number
If you prescribe a UIN in a tax receipt, payment order, then the identifier must be indicated in the "Purpose of payment" column. However, not only numbers are written. First, the abbreviation UIN, followed by a 20-digit numeric combination without spaces.
If you do not know the combination of digits of the identifier, do not leave the field for it empty! In this case, your payment may simply get lost, not reach the addressee. Therefore, if you do not know the UIN or you doubt its correctness, it would be most correct to put 0 (zero) in the line for the identifier.
If something is wrong...
Consider the cases when some problems are associated with the UIN number in the receipt:
- The document with data for payment is lost. If you do not have a form with information about the UIN, then when filling out the payment order in the "Code" line, put "0" (zero) yourself or ask the cashier about it.
- Invalid number specified. In this case, you need to write a letter, an application indicating the correct details, which should be sent to the organization that accepted your payment. If it really did not reach the addressee (and a check will be carried out on this occasion), then there is only one solution - return to you Money. However, in the case of a state duty, you will have to transfer this amount again. Only after that you will be returned the erroneous departure.
- The code is not identified by the system when sending the payment. In this case, you should check the correctness of the entered UIN. If everything is correct, then contact the organization that provided you with the details for the receipt for an explanation of the problem.
UIN - a specific digital combination for quick payment identification. Such numbers are used by organizations that receive a large number of a wide variety of money transfers. These institutions are obliged to provide the UIN to their payers.
The unique accrual identifier in the 2018 payment order is a special attribute used in payment orders. The value of the UIN should be affixed only when paying the debt at the request of the inspection authorities. What is UIN and where to get it, find out in the material below.
Unique accrual identifier in the payment order in 2018
Changes to the rules for filling out payment orders were made by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The obligation of taxpayers to indicate the accrual identifier in the payment order became relevant from 03/31/2014.
However, this provision does not affect all payments. For example, the voluntary transfer of tax based on the calculated data of the declarations does not require the indication of the UIN. Such a payment is determined on the basis of the CCC, and the details of the payer, whether it be an individual or a legal entity, are identified using the TIN and KPP. The same applies to other transfers of funds. The identifier is also not used in such cases.
To be sure of the full repayment of obligations to the state, you should periodically check with the Federal Tax Service.
About the form in which the reconciliation act has been drawn up since 2017, read the article .
UIP - what is it
UIP is a code assigned by the payee that is not related to budgetary transfers. In some cases, a unique identifier is affixed to payment documents in without fail in field 22 "Code". It is necessary to indicate it only when assigning a code to a non-budget payee. In other cases, the value 0 is entered in the field. This procedure is fixed by the above order No. 107n.
UIN code in the payment order
UIN (Unique Accrual Identifier) consists of 20 or 25 digits and has the same meaning as UIP, but is used when compiling payment orders to the budget or extra-budgetary fund.
If the subject economic activity carries out the usual current payment on tax liabilities, UIN is not needed.
About what it is enough to indicate in the usual payment document on taxes, read the materials , .
On the contrary, in cases of payment of penalties, fines, tax debt at the request of the inspection or other funds interested in receiving funds, a UIN code may be assigned, which must be reflected in the payment document (in field 22). In the absence of such data, this field is set to 0. It should not be empty, since the payment may simply not go through when processing the document.
Read about filling in field 22 "Code" of the payment order in the articles:
- ;
Use of a unique payment identifier by individuals
When a tax debt is formed, citizens may receive a receipt from the Federal Tax Service with the payment amount due. UIN in such cases is already present in the document in the form of an index. You can also generate a receipt for payment yourself on the website of the Federal Tax Service - then the index in the document will be reflected automatically.
If it is decided to pay off the debt through the bank, filling in the details on your own, individuals do not need to enter data on the UIN and document index. It is enough to indicate the full name of the payer and the address of registration.
Results
The need to indicate the UIN in payment orders arises in the event of payment of arrears, penalties or fines on the basis of a requirement issued by a tax authority or an off-budget fund. The value of the UIN for inclusion in this document is taken from the text of the request of the relevant authority for payment.
In 2014, the Ministry of Finance of the Russian Federation introduced the UIN code into payment orders. This ID is required for payment mandatory contributions to the budget and various taxes and fees.
What is the UIN code in the payment order?
The presented abbreviation stands for unique accrual identifier. Its main function is to simplify the identification of funds transferred to the state budget. The affixing of the UIN is designed to solve two problems:
- Reduce the number of uncertain payments sent to the treasury.
- Reduce the risk of such occurrences.
UIN in payments allows banks to provide information government bodies on the type of transactions performed.
In what documents can you find the UIN code?
The identifier is found in all documents intended for settlements of legal entities or individuals and ordinary citizens with the state. For example, this:
- land tax;
- traffic fines;
- pension and insurance contributions;
- state duty for registration of rights to housing.
Summing up
The identifier is used only for making payments in the state budget. In case of errors in filling, penalties and fines are likely to accrue. As a rule, they are calculated taking into account.
Ordinary citizens with a UIN code and the need to obtain information about it usually do not encounter. The rules for filling field 22 are important for legal entities and individual entrepreneurs.
Currently, some banks want to see UIN in payment orders. What is it and why is it needed? Have the requirements for filling out a payment order changed? Read about it in the proposed material.
Today, accountants have begun to face a situation where bank employees ask them to reflect in the payment order in the field "Purpose of payment" additional information, namely UIN and a 20-digit code. Naturally, the question arises of what it is and why it should be indicated.
Let us say right away that at present the Order of the Ministry of Finance of the Russian Federation of November 24, 2004 No. 106n “On approval of the Rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system” is still in force. Russian Federation"(hereinafter - Order of the Ministry of Finance of the Russian Federation No. 106n).
Details, form (for a payment order on paper), numbers of details of a payment order are set out in Appendixes 1 - 3 to the Regulation on the rules for the transfer of funds, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P (hereinafter - Regulation No. 383-P) .
At the same time, on a single portal for disclosing information on the preparation federal authorities executive branch of draft regulatory legal acts and the results of their public discussion (regulation.gov.ru) submitted a draft order of the Ministry of Finance "On approval of the Rules for specifying information in the details of orders on the transfer of funds for taxes, fees and other payments to the budget system of the Russian Federation" ( hereinafter - the draft order of the Ministry of Finance). At the time of preparation of this material, the document is at the stage of “Completion of preparation”, the next stage is “Adoption of the act”.
Accordingly, at the same time it is planned to invalidate the Order of the Ministry of Finance of the Russian Federation No. 106n.
It is assumed that this order will come into force on January 1, 2014, with the exception of the provisions on indicating the "Code" requisite in the order for the transfer of funds, which will come into force on March 31, 2014. There are transitional provisions that will be in effect until March 31, 2014. We will talk about them further.
Thus, changes are really being prepared in the procedure for filling out a payment order. Let's try to figure out what these innovations are connected with and what documents are already in force, and which ones are planned to be adopted in the near future.
Historical digression, or What is GIS GMF?
By Decree of the Government of the Russian Federation No. 1789-r dated October 25, 2005, the Concept of Administrative Reform in the Russian Federation in 2006-2010 and the Action Plan for Administrative Reform in the Russian Federation in 2006-2010 were approved.In accordance with paragraph 2.2.2 of the Action Plan for the implementation of administrative reform in the Russian Federation in 2006 - 2010, Federal Law No. 210-FZ of July 27, 2010 "On the organization of the provision of state and municipal services" was developed and adopted (hereinafter - the Federal Law No. 210-FZ) (clause 1 of the List of regulatory legal acts aimed at regulating the provision of state and municipal services, including the provision of such services in in electronic format, approved by the Minutes of the meeting of the Government Commission for the implementation of administrative reform dated 08.04.2009 No. 88 (section VIII)).
Federal Law No. 210-FZ entered into force on July 30, 2010, with the exception of certain provisions. This law regulates relations arising in connection with the provision of state and municipal services by federal executive bodies, state bodies off-budget funds, executive bodies of state power of the constituent entities of the Russian Federation, as well as local administrations and other bodies local government exercising executive powers.
federal law dated June 27, 2011 No. 162-FZ “On amendments to certain legislative acts Russian Federation in connection with the adoption of the Federal Law "On National payment system» Amendments were made to Federal Law No. 210-FZ, which came into force on January 1, 2013. Thus, Art. 21.3 "State Information System on State and Municipal Payments" of Federal Law No. 210-FZ.
According to these innovations state information system on state and municipal payments (GIS GMP) is an information system designed to place and receive information on the payment by individuals and legal entities of the following payments (hereinafter referred to as state and municipal services and payments):
- payments for the provision of state and municipal services, services indicated in paragraph 3 of Art. 1 and paragraph 1 of Art. 9 of Federal Law No. 210-FZ;
- payments that are sources of income generation for the budgets of the budget system of the Russian Federation;
- other payments in cases stipulated by federal laws.
on services provided by state and municipal institutions and other organizations in which a state task (order) or a municipal task (order) is placed, subject to inclusion in the register of state or municipal services and provided in electronic form in accordance with Federal Law No. 210-FZ, if these services are included in the list established by the Government of the Russian Federation (clause 3, article 1 of Federal Law No. 210-FZ);
on services that are necessary and mandatory for the provision of state and municipal services and are provided by organizations participating in the provision of state and municipal services provided for by Federal Law No. 210-FZ, the list of which is approved:
1) by a decree of the Government of the Russian Federation - in relation to services provided for the purpose of providing public services by federal executive bodies;
2) regulatory legal act a constituent entity of the Russian Federation - in relation to services provided for the purpose of providing public services by the executive bodies of state power of a constituent entity of the Russian Federation;
3) a regulatory legal act of a representative body of local self-government - in relation to services provided for the purpose of providing municipal services by local self-government bodies (clause 1, article 9 of Federal Law No. 210-FZ).
The Treasury of the Russian Federation is responsible for the creation, maintenance, development and maintenance of the GIS GMP. It also establishes the procedure for maintaining this system in agreement with the Central Bank of the Russian Federation.
Bank, other credit organization, an organization of the federal postal service, territorial body The Treasury of the Russian Federation (another body that opens and maintains personal accounts in accordance with the budgetary legislation of the Russian Federation), including those that make payments in electronic form, as well as other bodies or organizations through which funds are transferred by the applicant for the above services and payments, are obliged immediately send information about their payment to the GIS GMP.
State and municipal institutions after accruing the amount payable by the applicant for the services provided, as well as other payments in cases provided for by federal laws, are obliged to immediately send the information necessary for their payment to the GIS GMP.
Note:
In the GIS GMP, data should converge both on the accrual of amounts payable and on their payment.
At the same time, from January 1, 2013, paras. 2 p. 1 art. 7 of Federal Law No. 210-FZ, according to which the bodies providing public services and the bodies providing municipal services, not entitled to demand from the applicant submission of documents and information, including those confirming the payment by the applicant for the provision of state and municipal services, including the payment state duty for their provision. They must take the relevant data from the GIS GMF. At the same time, the applicant has the right to submit these documents and information to the bodies providing public services, and the bodies providing municipal services, on their own initiative.
Why is a UIN needed?
To implement the tasks set by Federal Law No. 210-FZ, from January 1, 2013, the Procedure for Maintaining the State Information System on State and Municipal Payments, approved by Order of the Treasury of the Russian Federation No. 19n dated November 30, 2012 (hereinafter referred to as the Procedure), came into force.The order determines:
- rules of access to GIS GMF;
- a list of information necessary for paying for state and municipal services and making payments, the procedure for obtaining and providing it;
- a list of information on payment for state and municipal services and making payments, the procedure for obtaining and providing it.
- money transfer operator;
- organization of the federal postal service;
- a territorial body of the Treasury of the Russian Federation, another body that opens and maintains personal accounts in accordance with the budgetary legislation of the Russian Federation;
- local administration;
- bank payment agent;
- bank payment subagent;
- payment agent;
- payment subagent;
- operator single portal state and municipal services (functions);
- operator of the regional portal of state and municipal services (functions);
- multifunctional center for the provision of state and municipal services;
- administrator of budget revenues, state (municipal) budgetary or autonomous institution (administrator of accruals);
- the chief administrator of budget revenues, including being the administrator of budget revenues, having administrators of budget revenues in his charge and (or) exercising the powers of the founder in relation to administrators of charges - state (municipal) budget and autonomous institutions, as well as the state authority of the subject of the Russian Federation (local government body) determined by the subject of the Russian Federation, which provides information interaction between the operator of the GIS GMP and the administrators of charges.
The GMP GIS uses two types of identifiers:
- payer identifier (IP);
- unique accrual identifier (UIN).
Payer ID (IP). A notice of accrual, a notice of cancellation of an accrual, a notice of clarification of the accrual sent by the participant to the operator of the GIS GMP must contain an IP.
A notice of acceptance for execution of an order, a notice of cancellation of information on acceptance for execution of an order, a notice of clarification of information on acceptance for execution of an order sent by the participant to the operator of the GMS GIS, must contain the IP, if available. In the absence of IP at the disposal, zeros ("0") are put down in the corresponding fields of these notices.
The IP includes an identifier of information about an individual or an identifier of information about a legal entity.
The following are used as identifiers of information about an individual:
- insurance number of the individual personal account of the insured person in the PFR personalized accounting system (SNILS);
- taxpayer identification number (TIN);
- series and number of the identity document;
- series and number of the driver's license;
- series and number of registration certificate vehicle in the bodies of the Ministry of Internal Affairs;
- registration code of the Federal Migration Service;
- other identifiers of information about an individual, used in accordance with the legislation of the Russian Federation.
- taxpayer identification number (TIN) together with the code of the reason for registration with the tax authority (CAT) of the legal entity;
- the code foreign organization(KIO) together with the code of the reason for registration with the tax authority (KPP) of a legal entity.
A notice of acceptance for execution of an order, a notice of cancellation of information on acceptance for execution of an order, a notice of clarification of information on acceptance for execution of an order sent by a participant to the operator of the GMS GIS must contain a UIN (if available). If the UIN is not available, zeros (“0”) are entered in the corresponding fields of the indicated notices.
Application of identifiers. The corresponding explanations are given in the Letter of the Ministry of Finance of the Russian Federation No. 02-04-05 / 7491, the Treasury of the Russian Federation No. 42-7.4-05 / 5.4-147 of March 12, 2013 “On the State Information System on State and Municipal Payments”.
For payers - legal entities identifiers are recommended to be specified with the following in mind.
As for individual entrepreneurs, the taxpayer identification number (TIN) together with the reason code for registration with the tax authority (KPP) or the code of a foreign organization (CIO) together with the reason code for registration with the tax authority (KPP) is indicated in the details of the order "INN" and "KPP" of the payer.
UIN (if the payer has it) is indicated in the details of the order "Purpose of payment" after indicating the text information provided for by Regulation No. 383-P.
It is recommended to reflect the UIN in the requisite "Purpose of payment" of the order, taking into account the following features:
- to highlight information about the UIN after indicating the textual information provided for by Regulation No. 383-P, the symbol "///" is used;
- UIN is indicated without spaces in next order: “UINX…X”, where X…X is the value of the UIN (20 characters);
- if the compiler of the order does not have information about the UIN, the value “0” is entered, for example: “/// UIN0”.
IP is applied as follows:
- if the payer indicates the taxpayer identification number (TIN), the individual entrepreneur is indicated in the requisite "TIN" of the payer of the order;
- if the value of the payer's "INN" requisite is not filled in the order, it is recommended to reflect the other IP provided for by the Procedure in the requisite "Purpose of payment" of the order after specifying the textual information established by Regulation No. 383-P.
- UIN (if the payer has it) is indicated in the requisite "Purpose of payment" of the order after indicating the textual information defined by Regulation No. 383-P.
- to highlight information about identifiers after reflecting the text information provided for by Regulation No. 383-P, the symbol "///" is used;
- a semicolon (";") is used as a separator between UIN and IP, for example: "UIN ...; IP ...";
- identifiers are indicated without spaces in the following sequence: “UINX…X;IPZZ;Y…Y”, where X…X is the value of the UIN (20 characters), ZZ can take one of the values given in the table below (shown in abbreviated form), and Y…Y is the IP value (the number of characters in the corresponding document, but not more than 20 characters).
- a semicolon (";") is used as a separator between the value of the document type (in accordance with the table above) and the series and number of the document, for example: "IPZZ;Y ... Y";
- in IP, the series and number of the document (for example, 01 - a passport of a citizen of the Russian Federation) are indicated without a space, for example: “/// UIN0; IP01;0201251245";
- if the compiler of the order does not have information about any of the identifiers, the value “0” is indicated instead of the missing identifier, for example: “///UIN0;IPZZ;Y…Y”, “UINX…X;IP0”;
- if the order contains the value of the payer's "INN" requisite, the individual entrepreneur is not indicated, for example: "UINX ... X" or
- "///UIN0";
- if the value of the payer's "INN" requisite is not filled in the order and the originator of the order does not indicate information about any of the identifiers, the value "0" is entered, for example: "///UIN0;IP0".
New rules for filling out a payment order
Before proceeding to the consideration of the draft new rules for filling out a payment order, let's talk about one more document.Starting March 31, 2014, the amendments made to Regulation No. 383-P by Instruction of the Central Bank of the Russian Federation of July 15, 2013 No. 3025-U (hereinafter - Instruction No. 3025-U) will come into effect.
Regulation No. 383-P will be supplemented with a new rule (clause 1.21.1), according to which the orders will indicate a unique payment identifier if it is assigned by the recipient of funds. The unique payment identifier will have to be communicated by the recipient of funds to the payer in accordance with the agreement. The beneficiary's bank will control the unique payment identifier in the cases and in the manner established by the agreement concluded with the beneficiary.
Orders to transfer funds to the Russian budget system will contain a unique payment identifier in accordance with the requirements of regulatory legal acts adopted jointly by the federal executive authorities or in agreement with the Central Bank of the Russian Federation.
In addition, field 22 "Code" today, as a rule, is not filled out. Regulation No. 383-P says that the value of the requisite is not indicated, unless otherwise established by the Central Bank of the Russian Federation. From March 31, 2014, this field will reflect the unique payment identifier in cases provided for in clause 1.21.1 of Regulation No. 383-P. When compiling, reproducing an instruction on paper, it is allowed to indicate a unique payment identifier in the "Code" variable in two or more lines. The maximum number of characters is 25.
Now it has become more clear why it became necessary to adopt a new procedure for filling out a payment order.
The draft order of the Ministry of Finance in accordance with paragraph 7 of Art. 45 of the Tax Code of the Russian Federation and in order to improve the authorities of the Treasury of the Russian Federation, tax authorities, customs authorities and other administrators of budget revenues, state (municipal) institutions of automated procedures for processing information contained in the orders of payers of taxes, fees and other payments to the budget system of the Russian Federation, as well as payments for state and municipal services and services that are necessary and mandatory for the provision of state and municipal services, it is supposed to approve the rules for specifying information:
- identifying the payer, recipient of funds, in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation (Appendix 1);
- identifying the payment, in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by the tax authorities (Appendix 2);
- identifying the payment, in orders for the transfer of funds in payment of customs and other payments from foreign economic activity(Appendix 3);
- identifying the payment, in instructions on the transfer of funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation (Appendix 4);
- identifying the person or body that issued the order to transfer funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation (Appendix 5).
We remind you that the form and details of the payment order do not change. Only the order of its filling will be new. At the same time, there will be no fundamental innovations, basically all changes are of a clarifying nature, and field 22 “Code” will also be filled in.
In Appendix 2, field 105 of the order will indicate the value of the code assigned to the territory of the municipality or locality, which is part of the municipality, in accordance with All-Russian classifier territories municipalities(hereinafter - OKTMO). At the same time, the OKTMO code of the territory where funds are mobilized from the payment of taxes, fees and other payments is indicated. When paying a tax payment on the basis of tax return(calculation) in field 105, the OKTMO code is indicated in accordance with this declaration (calculation). Recall that today this field reflects the value of the OKATO code.
In field 106 of the order, the value of the basis of payment is indicated. Just like now this indicator will have two characters, but will be able to take, in addition to the usual values (for example, "TP" - payments of the current year, etc.), also the following:
- "IN" - repayment of the investment tax credit;
- "TL" - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party of the debt in the course of the procedures applied in the bankruptcy case;
- "RK" - repayment by the debtor of the debt included in the register of creditors' claims in the course of the procedures applied in the bankruptcy case;
- "ZT" - repayment of the current debt in the course of the procedures applied in the bankruptcy case.
- A new value has appeared, which is indicated in field 107 - the value of the indicator tax period("IN" - the date of payment of a part of the investment tax credit).
- Also, new values have been added for field 108, which reflects the document number:
- "IN" - the number of the decision to grant an investment tax credit;
- "TL" - definition number arbitration court on satisfaction of the statement of intent to extinguish claims against the debtor;
- "RK" - the number of the register of the bankruptcy case.
- Added options for filling field 109 of the order:
- "IN" - the date of the decision to grant an investment tax credit;
- "TL" - the date of the decision of the arbitration court to satisfy the statement of intent to pay off the claims against the debtor;
- "RK" - the date of the register of creditors' claims.
- "NS" - payment of a tax or fee;
- "PL" - payment of a payment;
- "GP" - payment of duty;
- "VZ" - payment of the fee;
- "AB" - advance payment or prepayment;
- "PE" - payment of a penalty;
- "PC" - payment of interest;
- "SA" - tax sanctions established by the Tax Code of the Russian Federation;
- "ASH" - payment of an administrative fine;
- "ISH" - payment of another fine provided for by the relevant legislative or other regulatory acts.
- "PE" - payment of a penalty;
- "PC" - payment of interest.
As we said above, according to Instruction No. 3025-U, the UIN is reflected in the "Code" variable of the order.
In the requisite "Purpose of payment" of the order, after the information established by Regulation No. 383-P, additional information necessary to identify the purpose of the payment will be indicated.
Fundamentally new is Appendix 4 "Rules for specifying information identifying a payment in orders for the transfer of funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation." The current document does not contain separate rules for the payment of insurance premiums, therefore, after the approval of a new procedure for filling out a payment order, it is necessary to pay close attention to this issue.
It is planned that new order processing of payment orders will come into force on January 1, 2014. At the same time, Ordinance No. 3025-U, which amends Regulation No. 383-P, will come into force on March 31, 2014. The draft order of the Ministry of Finance provides for the following transitional provisions.
Until March 31, 2014, in the orders for the transfer of funds, the form of which is established by Regulation No. 383-P, in the requisite "Purpose of payment" shall be indicated the UIN or the index of the document from the notification of an individual filled out for the payer of tax payments by the tax authority and consisting
of 20 characters, textual information provided for by Regulation No. 383-P, as well as other information necessary to identify the payment.
UIN is indicated first in the "Purpose of payment" variable. It consists of 23 characters: the first three characters take the value "UIN", the characters from the 4th to the 23rd correspond to the value of the UIN.
To highlight information about UIN after the unique accrual identifier, the symbol "///" is used, for example: "UIN12345678901234567890///".
The compiler of the order on the transfer of funds in payment of payments by individuals, including for state and municipal services, indicates the UIN in the corresponding details of the order.
Credit institutions, payment agents, organizations of the federal postal service when drawing up payment orders for total amount with the register in payment of payments, including for state and municipal services, produced individuals, in the field "Purpose of payment" indicate information in accordance with Regulation No. 383-P. The UIN is reflected in the corresponding requisite of the register generated for the payment order for the total amount with the register.
The unique accrual identifier (UIN) is a code that must be placed in field "22" of the payment order for the transfer of taxes and fees. This requisite makes it easier for the fiscal authorities to recognize payers.
In order to understand whether your organization specifically needs to use this code in a payment order, consider 2 types of payment to the budget system:
- When you, on the basis of independent calculations, transfer funds as a payment of current taxes.
Then there is no need to specify . All important information about the payer will be reported required props- individual tax number(TIN), and about payment - code budget classification ().
This also includes the payment option when you pay the arrears (penalty, fine), calculated independently, not on the basis of the requirements of the Federal Tax Service, Pension Fund and the Social Insurance Fund.
Field "22" cannot be left blank. Order Ministry of Finance of the Russian Federation No107n dated November 12, 2013 approves the basic rules for specifying data in details, according to which all data must be filled in without fail. In the case when it is not possible to use the UIN code, it is necessary to put 0 (zero) in the field. An empty cell gives the bank a reason to refuse to transfer funds and return the payment order.
- When you transfer funds to fulfill the requirements of the fiscal authorities to pay fines and arrears.
In this case, the tax authority in the request assigns a UIN to the payment. And you will need to accurately transfer it to the payment order.
Where can I get UIN?
The basis for the transfer of funds in quality, fees and arrears is the receipt of an official requirement. In it, the IFTS, PFR or FSS independently indicates a code consisting of 20 - 25 characters, which in the future you need to transfer to the payment order in the "22" field.
This code will be different every time, because its important characteristic is uniqueness. Accordingly, it is impossible to find this value in any other place, except in the demand for payment.
UIN and individuals
If the basis for the payment of taxes by individuals are notifications and payment documents attached to them, then the required fields are filled in exclusively by the tax authorities.
The taxpayer must himself form a payment order using electronic services website of the Federal Tax Service of Russia, if he wishes to commit without notice. In this case, the service automatically assigns a UIN to the document.
When paying taxes with the help of the "" UIN organization, the payment is not assigned and not indicated, which means that zero is set in the "22" field. When issuing a payment order in another organization that has the right to do so, either zero or the value of the code, if any, is indicated.
According to the rules approved by the Ministry of Finance of the Russian Federation, when individuals transfer funds to the budget system of the Russian Federation, it is necessary to indicate the TIN or UIN, therefore, there is no need to have these two details at the same time. However, the indication of the UIN will allow tax authority identify and record the payment as quickly as possible.
Wrong UIN?
UIN allows the GIS GMF system ( State Information system about State and Municipal Payments) automatically post payments. If a mistake is made in it, then the payment is not correctly identified, and, accordingly, the organization will remain obliged to pay a fine, and it is also possible to charge a penalty.
To resolve this error, you will need:
- Contact the fiscal authority to clarify the payment.
- Possible to re-run payment order to eliminate debt and charge a penny.
Thus, the actions with the UIN index are quite simple. If you pay any tax deductions as a result of self-calculation of their amounts, then you simply have nowhere to get this code from.
Therefore, put zero in the "22" field, do not leave it empty, otherwise it will refuse to complete the operation. If payment occurs at the request of the fiscal authorities, then they are obliged to provide you with a UIN.