Payments in 2016 must be filled out 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 No. 148n dated September 23, 2015. Most of the changes in payment orders since March 28, 2016.
Important in the article:
The Ministry of Finance has clearly defined how many characters to write in the TIN, KPP and KBK payment order from March 28, 2016.
In company payment orders TIN cannot exceed 10 characters, and in orders of individuals - 12 characters. The first and second characters cannot be zeros. That is, if 0057530474 is written in the order, then the bank will not miss the payment. All digits of the TIN of the payment order cannot be zero either. Similar rules are provided for checkpoints.
checkpoint payment order from March 28, 2016 must consist strictly of nine characters and cannot consist only 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 consists of five digits. At the same time, the code of a foreign organization is part of the TIN, from the 5th to the 9th character (Chapter 4 of Appendix 1 to the order of the Federal Tax Service of Russia dated 06/29/2012 No. MMV-7-6 / [email protected]). Therefore, if a foreign company has a code, then it must also have a TIN.
Number of digits specified for KBK (20), OKTMO(8 or 11) and a unique accrual identifier WIN(20 or 25).
UIN in the payment order since 2016 must be filled out if the company pays taxes and contributions 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 explanations were given by the Ministry of Finance in a letter dated 04/18/2014 No. 02-08-12 / 18188. Since March 28, 2016, this has been 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, then it is necessary to fill in the TIN.
New rules filling out payment orders in 2016 guarantee that the bank's program will not skip a payment with an incorrect number of characters or an obvious error. This means that taxes and contributions will be less likely to be lost.
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 Regulation No. 383-P dated June 19, 2012 by Order 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". Officials canceled the "Type of payment" attribute and allowed field 110 to be left empty in the payment order (order No. 126n dated October 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 December 30, 2014 No. 234-T). As a result, the bank relented and agreed that the zero in field 110 was no longer needed. The instruction of the Central Bank comes into force on March 28.
In field 107, enter:
The first two characters of the code characterize the frequency of tax payment. For example, if the tax is paid monthly, the first two characters will be "MS". The fourth and fifth characters are the number of the tax period. For example, if the tax is due for May, enter "05". Signs from the seventh to the tenth indicate the year in which the tax period is included. For example, 2016. Between themselves, these three groups of characters are separated by dots. Thus, when transferring, for example, the MET for May 2016, in field 107, you need to indicate "MS.05.2016".
For more information on generating tax period codes when filling out payment orders, seetable.
If the annual payment provides for more than one payment period and specific dates for the payment of the tax (fee) for each period are established, then indicate these dates in the indicator of the tax period. In addition, a specific date must be indicated when paying off the debt, for example, “09/04/2016”. Depending on the basis of payment, the dates may vary:
| Payment basis code (field 106) | What date to indicate in field 107 |
|---|---|
| TR | The deadline for payment established in the requirement of the tax inspectorate for the payment of tax |
| RS | Date of payment of a part of the installment tax amount in accordance with the established installment schedule |
| FROM | Deferral end date |
| RT | Date of payment of a part of the restructured debt in accordance with the restructuring schedule |
| PB | Date of completion of the procedure applied in the bankruptcy case |
| ETC | End date of suspension of collection |
| IN | Date of payment of part of the investment tax credit |
If the debt is repaid under the act (the basis for the payment of the AP) or the executive document (the basis for the payment of the AP), enter zero (“0”) in field 107.
In case of early tax payment, indicate the first upcoming tax period for which payment should be made.
An example of indicating the basis for payment in case of early payment of tax
In June 2016, Alfa transferred VAT for the II quarter of 2016 to the budget ahead of schedule. In the payment order, Alfa's accountant indicated the tax period code:
Q.02.2016.
If the tax arrears are revealed independently, in the payment order for the transfer of the arrears, indicate the period for which the tax is paid.
An example of indicating the basis for payment in case of self-identification of arrears
In April 2016, Alfa's accountant independently revealed the underpayment of VAT for the 2nd quarter of 2015. The accountant transferred the amount of debt in the same month. In the payment order, the accountant indicated the tax period code:
Q.02.2015.
In field 108, enter:
Depending on the basis of payment (field 106), the payment order may contain the numbers of tax claims, decisions on installment (deferred), arbitration awards, etc. Full list documents, the numbers of which can be indicated in field 108 when paying taxes, is given intable.
When filling in field 108, do not indicate the symbol "No".
When transferring current taxes (payment basis “TP”) and voluntary repayment of debts for past periods (payment basis “ZD”), enter the value “0” in field 108 (clause 9 of Appendix 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Important: entrepreneurs listing insurance premiums for themselves, in field 108 must indicate the identifier of information about 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).
In field 109, enter:
The date of the document must be written 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 that serves as the basis for payment, the payment order may indicate the dates of tax claims, decisions on installment (deferred), arbitration awards, etc. A complete list of documents, the dates of which can be indicated in field 109 when paying taxes given intable.
When transferring current taxes (the basis of payment "TP") in field 109, indicate the date of signing the tax declaration (calculation). In case of voluntary repayment of debts for the expired periods (the reason for payment is “ZD”), enter the value “0” in field 109. This procedure is provided for in paragraph 10 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
If an organization transfers tax before filing a declaration or finds it difficult to choose an indicator to fill in field 109, the value “0” is allowed. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated February 25, 2014 No. 02-08-12/7820.
From January 1, 2015, field 110 in payment orders does not need to be filled in. Previously, it indicated the type of payment - penalties, interest and other payments. Now there is no such requirement, leave field 110 empty. This follows from subparagraph “d” of paragraph 2 of the appendix 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 dated November 6, 2015 No. 3844-U.
In field 24 "Purpose of payment" indicate additional information related to the transfer of funds to the budget and off-budget funds.
For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or PFR) and the registration number of the organization.
If a tax is being transferred, indicate the name of the tax and for what period the payment is made. For example: “Paying VAT for the 1st quarter of 2016”, “Paying income tax for the 1st quarter of 2016”.
In this case, the total number of characters in the field "Purpose of payment" 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 field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the fund will direct the funds received to pay off this arrears.
If a payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which payment is made, then first of all the fund will credit contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments. Such instructions Pension Fund The Russian Federation gave its territorial branches in a letter dated June 5, 2014 No. NP-30-26/7052.
If the tax is transferred for the payer by his authorized representative, the payment order must indicate that he acts on behalf of the represented. In particular, this is possible when paying personal income tax or state duty. To do this, in field 24 "Purpose of payment" the representative indicates:
For example, Kondratiev A.S. have a power of attorney payment of personal income tax for Ivanov A.A. Field 24 of the payment order Kondratyev filled out as follows: “Individual income tax for 2015 for Andrey Andreevich Ivanov. By power of attorney dated February 15, 2016, the tax was transferred by Alexander Sergeevich Kondratiev.
An example of reflecting the basis of payment when transferring debt under an audit report
In 2016, the tax inspectorate conducted an audit of Alfa for 2015. Based on the results of the audit, Alfa was charged additional VAT for the 1st quarter of 2015 (Decision No. 250 dated June 2, 2016).
In June 2016, Alfa transfers the amount of additional VAT charged to the budget.
When compiling a payment order, the accountant indicated:
In the purpose of the payment, the accountant indicated: "Repayment of VAT arrears for the I quarter of 2015 according to the inspection report."
For the seal of the payer on paper payment orders, field 43 is allocated. In it, you need to put an imprint of the seal fixed in 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 relevant only if the organization has a seal.
For the signatures of persons authorized to sign payment documents, field 44 is allocated in the order. This field must be signed by a representative of an organization or an entrepreneur whose signature is recorded in a bank card with signature and seal samples (Appendix 1 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
An example of filling out a payment order when transferring VAT
On April 17, Alfa transferred 1/3 of VAT (KBK 18210301000011000110) to the budget for the first quarter in the amount of 17,000 rubles.
AT payment order
In field 109 "Document date" - the date of signing the declaration for the I quarter - 04/17/2016.
In field 107 " Taxable period» - the period for which the tax is paid - I quarter of 2016 (Q.01.2016).
An example of filling out a payment order when transferring an advance payment by transport tax
Moscow LLC Alfa (TIN 7708123456) has a car on its balance sheet, which is registered at the location of a separate subdivision in the city of Kursk. A separate subdivision of Alpha is registered with the Federal Tax Service of Russia for the city of Kursk.
Checkpoint of a separate division - 463201001.
On July 10, Alfa transferred to the budget advance payment for transport tax (KBK 18210604011021000110) for the II quarter in the amount of 400 rubles.
AT payment order in field 101 “Payer status”, the accountant indicated code 01.
In field 109 "Date of the document" - the value "0" (because the payment refers to the current period, and the calculation of the transport tax tax code not provided).
In field 107 "Tax period" - the period for which the tax is paid - the II quarter of 2016 (Q.02.2016).
An example of filling out a payment order when transferring the minimum tax during simplification
Alfa LLC (TIN 7708123456) is registered with the Federal Tax Service Inspectorate No. 43 for Moscow. The organization applies simplified taxation and pays a single tax on the difference between income and expenses. At the end of 2015, the amount of the accrued single tax turned out to be less than 1 percent of the amount of income. Therefore, the organization pays the minimum tax. Taking into account the advance payments transferred to the budget during the year, the amount of the minimum tax payable amounted to 14,000 rubles.
March 31, 2016 Alfa passed 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 - DG.00.2015. The BCC for the minimum tax for simplified taxation is 18210501050011000110.
An example of filling out a payment order when transferring a single tax with simplification (object of taxation "income")
Alpha (TIN 7708123456) is registered with the Federal Tax Service Inspectorate No. 43 for Moscow.
On April 25, Alfa transferred an advance payment to the budget for single tax with simplification (KBK 18210501011011000110) for the first quarter in the amount of 6,000 rubles.
When filling payment order in field 101 "Status of the payer" the accountant indicated code 01, in field 107 "Tax period" - the period for which the advance payment is paid - KV.01.2016.
An example of filling out a payment order when transferring penalties for minimum tax with simplification
Alfa LLC (TIN 7708123456) is registered with the Inspectorate of the Federal Tax Service of Russia No. 43 for Moscow. The object of taxation is "income".
On October 16, Alfa 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 CBC for the transfer of interest on the minimum tax (182 1 05 01011 01 2100 110), in field 106 - the code of the act tax audit AP, in field 107 - 0 (clause 8 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
An example of filling out a payment order when transferring personal income tax agent
Alpha (TIN 7708123456) is registered with the Federal Tax Service Inspectorate No. 43 for Moscow.
Alfa has account number 40702810400000001111 in JSCB Nadezhny, account number 30101810400000000222, BIC 044583222.
On April 5, Alfa transferred personal income tax (KBK 18210102010011000110) to the budget for March in the amount of 39,000 rubles.
When filling payment order in field 101 “Payer status”, the accountant indicated code 02.
An example of filling out a payment order when transferring personal income tax by an individual entrepreneur
A.A. Ivanov (TIN 771314996321), residing at the address: Moscow, st. Mikhalkovskaya, 20, apt. 41, registered with the Federal Tax Service Inspectorate No. 43 for Moscow.
On July 10, Ivanov transferred personal income tax (KBK 18210102020011000110) to the budget for 2015 in the amount of 30,000 rubles.
AT 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//.
In field 101 "Payer status" code 09 is indicated.
Field 60 "TIN of the payer" contains the 12-digit code of the TIN of Ivanov. 0 is indicated in field 102 "Payer's checkpoint".
An example of filling out a payment order when transferring income tax to a consolidated group of taxpayers. The tax is transferred by the responsible member of the consolidated group
Joint Stock Company Alfa (registered in Moscow) is a responsible member of the consolidated group of taxpayers. Other members of the consolidated group of taxpayers are "Hermes Trading Company" (registered in Moscow) and "Master Production Company" (registered in St. Petersburg). The members of the group do not have separate subdivisions.
When filling out payment orders, the field "Payer" contains the name of the responsible member of the group ("Alpha"). In the fields intended for specifying the TIN and KPP of the payer, 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 (300,000 rubles), Alfa's accountant made one payment order and transferred the tax at his location.
For the regional parts of the advance payment, the accountant of Alfa made up:
An example of filling out a payment order when transferring income tax to a consolidated group of taxpayers. For the responsible member, the tax is paid by another member of the group
Joint Stock Company Alfa (registered in Moscow) is a responsible member of the consolidated group of taxpayers. Other members of the consolidated group of taxpayers are OOO Torgovaya Firm Germes (registered in Moscow) and OOO Production Company Master (registered in St. Petersburg). The members of the group do not have separate subdivisions.
The amount of the advance payment due on April 28 amounted to 3,000,000 rubles, of which:
Under the terms of the agreement on the creation of a consolidated group of taxpayers, if the responsible participant fails to fulfill the obligation to pay income tax in a timely manner, the tax is transferred by another participant in the group. By April 28, Alfa did not have enough money on its current account to transfer the advance payment for income tax. The obligation to transfer the advance payment was assumed by Hermes.
When filling out a payment order, the name of the group member (LLC Trade Firm Germes) is indicated in the Payer field, and the name of the responsible group member (Alfa) is indicated in brackets next to it. At the same time, in the fields intended for specifying 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 made one payment order and remitted the tax at the location of the responsible group member ("Alpha").
For the regional parts of the advance payment, the Hermes accountant amounted to:
An example of filling out a payment order for an organization when transferring pension insurance contributions
On April 15, Alfa transferred insurance premiums to the mandatory pension insurance(KBK 39210202010061000160) for March in the amount of 275,000 rubles. 70 kop.
AT payment order
An example of filling out a payment order for an organization to transfer arrears, interest on contributions to health insurance in FFOMS
Joint Stock Company Alfa (TIN 7708123456, KPP 770801001) has a registration number in the Pension Fund of the Russian Federation - 087-108-044556.
On April 15, the PFR branch handed Alfa a demand dated April 15, 2016 No. 3 for the payment of arrears, interest on insurance premiums for compulsory health insurance in FFOMS budget. The amount of arrears for January of the current year is 275,000 rubles. 70 kopecks, penalties - 6050.02 rubles.
On the same day, Alfa independently transferred the arrears and penalties.
AT payment order for the transfer of arrears The accountant stated:
An example of filling out a payment order when transferring contributions to social insurance in case of temporary disability and in connection with motherhood
Joint Stock Company Alfa (TIN 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 motherhood (KBK 39310202090071000160) for June in the amount of 9,000 rubles. 32 kop.
AT 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 for an entrepreneur when transferring premiums for own insurance
I.I. Ivanova (TIN 770812345678, SNILS 150-223-667 19) lives at the address: Moscow, st. Lesnaya, d. 69, apt. 120.
When registering with extra-budgetary funds, the entrepreneur was assigned the following numbers: payment order for mandatory health insurance contributions to the FFOMS - 949.21 rubles.
In field 8 "Name of the payer" Ivanova indicated the following data:
Ivanova Irina Ivanovna (IP) // Mr. Moscow, st. Lesnaya, d. 69, apt. 120)//.
In field 101 "Status of the payer" code 24 is indicated.
Field 60 "Payer's TIN" contains the 12-digit TIN code of Ivanova. 0 is indicated in field 102 "Payer's checkpoint".
An example of filling out a payment order when transferring insurance premiums for an entrepreneur based on writ of execution
Alfa LLC withholds 50 percent of the salary of its employee - a former entrepreneur on the basis of a writ of execution for transfer to the account bailiffs(debt on contributions to pension insurance).
AT payment order in field 101 "Status of the payer", the accountant indicated the code "19". This code is indicated by organizations that deduct from the debtor's income and transfer the amount of debt to the budget on the basis of an executive document.
Since field 101 contains the code "19", "Alpha" must indicate the identifier of information about the individual in field 108, namely the designation of the passport code "01" and the employee's passport number without spaces - 01; 8009845678.
In field 22, "Alpha" put "0" instead of a unique accrual identifier, since the identifier must be set by the recipient of funds and communicated to the payer (clause 1.1 of the Bank of Russia Directive dated July 15, 2013 No. 3025-U).
In field 104, it is incorrect to indicate the BCC established for the transfer of insurance premiums to the Pension Fund of Russia, since the organization transfers the employee's debt to the account of the bailiffs. For such an operation, the BCC code is not set, so Alpha put a zero in field 104.
In field 105, "Alpha" indicated OKTMO at the location of the service - 45382000.
In fields 106, 107, 109, Alpha put down zeros (clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Field 110 does not need to be filled in (order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n).
An example of filling out a payment order when transferring state duty
Alfa LLC (TIN 7708123456, KPP 7708010011) is registered with the Federal Tax Service Inspectorate No. 43 for Moscow.
On April 21, Alfa transferred the state fee to the budget for consideration in the Arbitration Court of Moscow statement of claim to LLC “Trading firm “Germes”” on the recognition of the transaction as invalid (KBK 18210801000011000110) in the amount of 4,000 rubles. (conditionally).
AT payment order in field 101 “Payer status”, the accountant indicated code 01.
An example of filling out a payment order when transferring state duty by court decision
Alpha LLC (TIN 7708123456, KPP 7708010011) lost a lawsuit with the PFR Department No. 2 for Moscow and the Moscow Region. The subject of the dispute is a fine for violating the deadlines for submitting personalized accounting information.
The Arbitration Court satisfied the application of the Pension Fund of the Russian Federation and collected the state duty from Alfa for the consideration of the case. The executive document for the recovery of the state duty indicates the amount (2000 rubles) and the unique payment identifier (UIP) - 3713713713713311 (conditional values).
The presence of the UIP in the requirement for the payment of state duty does not exempt the organization from indicating other details identifying the payment to the budget (KPP and OKTMO).
The administrator of the state duty for consideration of cases in courts is tax service. The state duty is paid at the place of the legally significant action, that is, at the location arbitration court(Clause 3, Article 333.18 of the Tax Code of the Russian Federation). This procedure also applies if the executive document contains the details of the tax office at the location of the debtor (letter of the Treasury of Russia dated March 6, 2013 No. 42-7.4-05 / 9.3-132).
The Arbitration Court is located on the territory under the jurisdiction of the Federal Tax Service of Russia No. 43 for Moscow. Therefore, in payment order Alfa's accountant pointed out to the payment of the state duty:
An example of transferring the cost of a patent by an entrepreneur
Entrepreneur I.I. Ivanova is engaged in clothing repair activities in the Moscow Region and applies a patent taxation system for the type of activity “Repair and tailoring of clothing, fur and leather products” from April 1 to December 31.
On April 21, Ivanova paid the first part of the cost of the patent to the budget in the amount of 8908 rubles. (conditionally), by presenting to the bank payment order .
On October 19, Ivanova transferred the second part of the cost of the patent in the amount of 17,817 rubles. (conditionally), issuing payment order .
An example of filling out a payment order when transferring a sales tax in Moscow
Alfa LLC conducts retail trade in Moscow through a store with a sales area of 65 sq. The store is located in the Central Administrative District (the territory of the INFS of Russia No. 8 in Moscow).
The amount of the sales tax for the III quarter of 2016 is 60,750 rubles. On October 26, Alfa handed over to the bank payment order to transfer the sales tax to the Moscow budget.
Bank of Russia dated November 6, 2015 N 3844-U.
The main changes relate to the procedure for specifying information in settlement documents that identifies the payer (recipient of funds). Changes have also been made to the rules for specifying information identifying a payment.
Most of the amendments are of a technical nature and will not have a significant impact on the procedure for filling out payment orders.
The number of characters in the fields of the payment order has been established to indicate the TIN, KPP, KBK, OKTMO and UIN
(paragraphs 4, , 8 p. 1; pp. "b", "c", "e" p. 2; pp. "b", "c", "h" p. 3, pp. subparagraphs "b", "c", "e" paragraph 4 of the Appendix to order N 148n)
Information on the number of characters (digits) of TIN, KPP, KBK, OKTMO and UIN was previously contained only in regulatory legal acts that define the structure of these attributes. Now such information is also in the Rules for filling out payment orders.
At the same time, the additions made did not change either the order in which these details are indicated in the payment order, or the number of characters (numbers) in them.
As before, the value of the "TIN" attribute of the payer (field 60) consists of:
10 characters - for a legal entity;
12 characters - for an individual
The value of the "TIN" attribute of the recipient (field 61) consists of only 10 characters, since the recipient of tax payments, insurance premiums, penalties and fines is not an individual.
Details "KPP" of the payer (field 102), "KPP" of the recipient of funds (field 103) consists of 9 characters.
In this case, "INN" and "KPP" cannot begin with two zeros ("00"). That is, you cannot specify, for example, "0024876865".
Number of characters for:
UIN (field 22 "Code") is 20 or 25 characters;
- BCC (field 104) is 20 characters;
In this case, all characters of the KBK, OKTMO code or UIN cannot simultaneously take on the value "0".
If there is no UIN, the "Code" variable (field 22) shall contain the value zero ("0").
Clarified the rules for filling in field 60 "TIN" by foreign companies that do not have a TIN
(paragraph 6 p. 1 of the Appendix to order N 148n)
Such companies indicate in field 60 the code of a foreign organization (FIO) in accordance with the certificate of registration with the tax authority.
Unlike TIN, KIO consists of 5 characters (numbers). In this case, all signs of the KIO cannot simultaneously take on the value zero ("0").
The list of cases when individuals (with the exception of individual entrepreneurs, persons engaged in private practice, heads of peasant farms) may not fill out field 60 "TIN" has been expanded
(paragraph 10 p. 1 of the Appendix to order N 148n)
Prior to the entry into force of the changes, according to the Rules, individuals could not reflect their TIN in the payment order only if information about the individual was indicated in field 108 of the identifier. As such, for example, SNILS, the series and number of a passport or driver's license, as well as other data named in clause 6 of Appendix N 4 of the Rules are used.
From 03/28/2016, the TIN of the individual payer can also be omitted if the UIN is indicated in field 22 "Code".
In the absence of a UIN, it is necessary to indicate the address of registration at the place of residence of the payer - an individual (in the absence of a place of residence, the address at the place of residence of the person is indicated).
If there is neither TIN nor UIN, then field 108 must be filled in the payment order, which indicates the identifier of information about the individual in accordance with clause 6 of Appendix No. 4 to the Rules.
Added new types of identifiers for individuals
(clauses "d" clause 4 of the Appendix to order N 148n)
When transferring Money to off-budget funds in field 108 of the payment order, the identifier of information about the individual is indicated. This can be an individual insurance number in the Pension Fund of the Russian Federation (SNILS), a series and number of a passport or driver's license, etc.
Before the identifier, its type is indicated, for example, 14 - SNILS, 01 - passport of a citizen of the Russian Federation, 22 - driver's license etc.
After the amendments come into force, as identifiers of information about an individual, you can specify:
Hunting ticket (type "25");
Permission to keep and carry hunting weapons (type "26").
Cases of mandatory filling in field 60 "TIN" have been established individual entrepreneurs, persons engaged in private practice, heads of peasant farms
(clause "a" clause 2 of the Appendix to order N 148n)
The indicated persons fill in field 60 "TIN" in without fail, if one of the statuses from "09" to "14" is indicated in the "101" attribute of the payment order and at the same time there is no UIN in the "Code" attribute (field 22).
The status of the payer of persons engaged in private practice has been clarified when they transfer insurance premiums
(clause "c" clause 5 of the Appendix to order N 148n)
Notaries engaged in private practice, lawyers who have established a lawyer's office, as well as heads of peasant farms, when transferring insurance premiums, indicate "08" in the requisite "101" of the payment order.
Expanded list of values for payment grounds
(pp. "g", pp. "e" p. 3 of the Appendix to order N 148n)
The value of the basis of payment is indicated in the attribute "106". Codes for payment have been added to existing codes customs duties through terminals and ATMs:
Payment basis value |
|
Goods Declaration |
|
Customs receipt order |
Introduced new CBC for penalties. We have reviewed these changes in payment orders since 2016 in the article and provided sample payment orders for contributions for companies and entrepreneurs.
Changes in payment orders since 2016 are associated with new CCC. Until recently, it was not clear for which CCCs to transfer contributions in 2016. As you remember, the Ministry of Finance and the PFR argued for a long time whether to introduce two separate codes for pension contributions, which companies accrue from payments within and above the limit. We decided to leave a single old code. Different codes approved only for entrepreneurs. And they also introduced new KBK for penalties for everyone. The new codes have been in effect since 2016, so use them even for December contributions and penalties that you transfer in January. Take samples of contribution payments for companies and entrepreneurs with all relevant CCCs from this article.
Remember, at first, officials set two separate CCCs for contributions to the FIU for 2016. One is for contributions from payments within the limit, the other is for over-limit contributions (). But at the last moment we decided not to change anything (). Therefore, list pension contributions for employees at the basic rate, you need according to the previous rules, for a single BCC - 392 1 02 02010 06 1000 160. A sample is below.
Form payments for contributions to the FFOMS and the FSS of the Russian Federation, including contributions for injuries, form according to the rules of last year. The codes for these payouts have not changed. Samples are below. 
pension and social contributions transfer to the old BCC - with a value of 3000 in digits 14–17. Officials did not change it. Penalty on medical contributions too. But the penalties for all other contributions are already paid for the new CCC. Place 2100 in digits 14–17.
Important!
Since 2017, insurance premiums have been administered by the Federal Tax Service. In addition to contributions for injuries, they were left behind social insurance. Therefore, from 2017, payments for contributions will have to be filled out, as well as for taxes. So, the status of the payer of insurance premiums will be "01", as in tax payments. In the field "Payee" you will indicate your tax office. In field 106 "Basis of payment" - a two-digit payment code. It has not yet been approved for insurance premiums.
From 2017, third parties – representatives by proxy – will be able to pay taxes and fees for a businessman or company. For field 101 “Payer status”, the following codes will be entered:
