In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields new payment order- payments - for the transfer of personal income tax, UTII, USN and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.
When paying taxes and insurance premiums to the budget, use standard payment forms. The form and fields of the payment order, the numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.
What kind of budget item should be filled in the payment? The rules for filling out new payment orders in 2020 when transferring taxes to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:
The actions of the organization depend on the reason why the inspection froze the account. For example, if accounts are blocked due to non-filing tax return, then it must be submitted or confirmed that it was submitted earlier.
We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On National payment system". This is for example:
CCP is used when receiving or paying Money using cash and (or) electronic means of payment for goods sold, work performed, services rendered ...
It becameCash registers are used when accepting (receiving) and paying out cash and (or) non-cash for goods, works, services ...
From July 3, 2018, the law requires the use of cash registers for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But in addition, checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash registers until July 1, 2019 (clause 4, article 4 of Law No. 192-FZ of July 3, 2018).
FAQYes need. From July 1, 2018, it is necessary to apply CCP, but only for settlements using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods, there is a delay until July 1, 2019. That is, when paying receipts and payment orders through an operator in a bank, CCP will need to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.
No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when paying with a card. If settlements go through the "Client-Bank" system, then CCP is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.
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From June 1, 2020 new codes
The Central Bank of the Russian Federation approved codes for the type of income that will need to be indicated in payment documents for the payment of salaries and benefits to employees. The Bank of Russia has approved the following codes for various types of income:
- "1" - when translating wages and other income in respect of which restrictions on the amount of withholding are established;
- "2" - when transferring funds that cannot be levied;
- "3" - when transferring funds to which restrictions do not apply.
The code of the type of income is not indicated when transferring funds that are not income, in respect of which restrictions are established and (or) which cannot be levied.
The code is indicated in the requisite 20 “Naz. sq. " payment order.
Note :
According to the new rules, the bank cannot ask the client to clarify the content of the payment order. This means that from June 1, 2020, the bank has the formal right to refuse due to any error in the payment (). The error can be corrected only if there is internal instruction bank, which allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the IFTS - penalties.
New rules for filling out payment orders for personal income tax from August 1, 2016
As explained by the Federal Tax Service, if the legislation provides for more than one deadline for tax payment and, at the same time, specific dates for transferring the payment are set for each of the deadlines, the taxpayer must form a separate payment for each of the deadlines. After all, the deadline for transferring tax established by law should be indicated in the payment order.
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In new payment orders 2020 on payment of taxes and insurance premiums The budget should include:
When paying insurance premiums in field 101 indicate status 01 for employers and 09 for individual entrepreneurs (previously it was 08).
In field 104 the BCF value is indicated.
In field 105 OKTMO code is written. The code size has 8 characters (for municipalities and inter-populated areas) or 11 characters (for settlements).
In field 110 when transferring taxes from 2015, it will not be necessary to fill in the “110” field and indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.
Payment amount in words field 6 it is indicated only in paper payments; in the electronic version, the amount is not written in words.
In field 20 the code purpose of the payment of the payment order is indicated. For example, an employee who needs to be specified from June 1, 2020.
In field 21
" " you need to write a number 5
, and before it was 3.
Note: Changes made to . The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06/64623)
In field 22
props" The code"instructions for the transfer of funds, a unique accrual identifier is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.
The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.
Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.
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From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and natural). The FTS said.
Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the company's tax liabilities at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.
Note: The Federal Tax Service of Russia, in a letter dated 01/25/18, told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.
Filling in the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.
For example, when paying insurance premiums in this field, you can specify 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 2017", "Paying income tax for the 1st quarter of 2017".
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).
Note
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 tax authorities will direct the funds received to pay off this arrears.
If the 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 the 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.
Individual Entrepreneurs (IP) when filling out a payment order, new payment orders 2020 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".
In field 8 the entrepreneur fills in the payment order with the last name, first name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".
Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//
Set the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax
letter Federal Treasury the time from 01/01/2014 to 03/31/2014 is designated as a transitional period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.
Number of characters in fields 8 and 16: "payer" and "recipient" should not be more than 160.
It is not enough to have money for current account and desire to translate them. It is important to know exactly how to order this.
It's good to be a physicist. E will always be equal to mc² - understood once, so you will always understand. Unfortunately, this cannot be said about accounting skills. In any case, in Russia. There was one rule, there was another rule ... I mixed up the rules - a fine. But today we will protect you from mistakes in another area that is important for accountants.
Should I start this article by defining what a payment order is and listing the cases when you will need to fill it out correctly? It is unlikely - after all, you are already professionals and you know all this very well. However, just in case, let's take a look in brief - suddenly someone needs it.
Payment order- a document that you submit to the bank when you need to transfer money from your current account somewhere - including when paying taxes. You must be careful and follow prescribed form when filling out payment orders, because otherwise the payment may be considered unclear or completely lost.
Do you need it? I also don't think it's necessary. So let's figure it out.
Maximum six digits. Start counting from the new year, keep the numbering in a row - with one exception. If the number has more than three digits, the last three must never be zeros. That is, the number 999, for example, will be immediately followed by 1001.
Just the date of the order, presented in the format DD.MM.YYYY.
This field is filled in only if the payment is made through the "client-bank" system. Its meaning is "electronic". Otherwise, the field is left blank.
There is subtlety here. The number of rubles is indeed written in words, but the number of kopecks is written in numbers. The words "rubles" and "kopecks" are not reduced. And the whole structure is written with a capital letter. Examples: “One thousand two hundred thirty-four rubles 56 kopecks” or “Seven thousand eight hundred ninety rubles” if zero kopecks.
Here, too, there is subtlety. A dash is placed between rubles and kopecks, but if kopecks are not expected, an equal sign is put after the number of rubles. Examples: "1234-56" and "7890=".
Company name - can be both full and abbreviated - and its address. Please note - before the beginning and after the end of the address, the signs "//" must be placed.
Payer account number - everything is simple here.
Enter the BIC of the payer's bank here.
Correspondent account number of the payer's bank.
In this field, you should indicate not only the full name of the bank, but also the city in which it is located.
Enter the BIC of the beneficiary's bank here.
Correspondent account number of the beneficiary's bank. If the recipient is served by the Bank of Russia itself, then the field is simply not filled out.
Beneficiary's account number.
Transaction type code. For payment orders, this code is "01".
Not filled in by the company.
Not filled in by the company
Choose the required number:
Unique accrual identifier - in the vast majority of cases, "0" is entered in this field. The only exception is if the inspectorate indicated the UIN for this payment in the demand for payment of taxes. After the 20- or 25-digit numeric code, you must put the sign "///".
It should be filled in in those rare cases that are specifically stipulated in the resolutions of the Bank of Russia.
Additional information that may help identify the payment. For example, the numbers of executive documents on the basis of which the payment is made, their names, dates of issuance, the terms of payment indicated in them.
If a legal entity has officially refused to print, the inscription “b / p” made by a pen is left in this field.
Signatures of only those persons who are listed in the bank card can be used.
You don't have to worry about this field.
Please note that the first two characters of the TIN in this field cannot be zeros.
When paying taxes on business income, “01” is indicated, for taxes that you remit as tax agent- "02", when paying contributions - "08".
Please note that the first two characters of the KPP in this field cannot be zeros.
20 characters of approved code budget classification payment. Please note that all characters of the code cannot be zero at the same time.
OKTMO code meaning municipality or the locality where the payment is made.
For example, "TP" for paying current taxes and "TR" for paying off tax debts at the request of the inspectorate.
This field must contain ten characters. The first two characters indicate the frequency of the tax levied: "MS" for monthly payments, "KV" for quarterly, "PL" for semi-annual and "GD" for annual. The third character is the separator point.
The fourth and fifth digits are the period number. "01" - "12" with "MS", "01" - "04" with "KV", "01" or "02" with "PL" and "00" with "DG". The sixth character is again a separator point.
And finally, the last four characters are the year for which the tax is paid.
If you pay additional tax on a special request of the Federal Tax Service, indicate the number of this request in this field. If not, just put "0".
Date of signing of the tax return. If the declaration has not yet been submitted, put "0" in this field. If the tax is paid on demand, indicate the date of the demand.
You can leave this field blank - the inspectors themselves must determine the type of payment for the CCC.
Excellent. Now you are ready to confidently fill in the payment order of the current sample without errors. The case is small - you need a form. You can download this form right here.
We repeatedly asked accountants and businessmen who do their own bookkeeping about how it is more convenient for them to receive reporting forms. It turned out that the preferred option is email. Because in this way the form cannot be lost in a pile of documents on a computer, and at the same time it is available from any device.
What sample payment orders look like in 2017. What has changed is the new requirements for filling out payment orders.
Samples are presented for payment orders relating to personal income tax, simplified tax system, and other contributions deducted to state funds
A payment order created to form and reflect the amount due for the payment of taxes, fees and contributions for the purpose of insuring the employees of the enterprise is carried out on the form 0401060. Each field has a separate number. It is necessary to fill out the document, guided by the BCC for the payment of tax deductions and contributions, which is made in 2017.
At the same time, in 2017, the following features should be taken into account:
It is impossible to apply the CCC in force in 2016, for example, the CCC for contributions to the PFR are outdated.
The data for line 110 in the FPR has also changed.
In 2017, the information filled in for contributions and tax amounts is the same:
1. Item 1 describes the name of the organization.
3. In column 3, the number of the payment is entered, which is written not in words, but in numbers.
4. Item 4 consists of the date the notice was completed. Here you need to follow these rules:
if the document is submitted on paper, the full date is put down, adhering to the format DD.MM.YYYY;
the electronic version involves recording the date in the format of a credit institution. The day is indicated by 2 digits, the month by two, and the year by four.
5. In paragraph 5, fix one of the values: "urgent", "telegraph", "mail" or another indicator determined by the bank. You can leave the column empty if the bank allows.
6. In paragraph 6, write the amount of the payment. At the same time, rubles are written in words, and kopecks are listed in numbers. Rubles and kopecks are not reduced or rounded. If the amount payable is whole and does not have small money, then pennies separated by commas can not be fixed. In the "Amount" line, the amount is set, and then the equal sign "=".
7. Clause 7 contains the amount to be paid in figures. Rubles are separated from small change with a dash "-". If the number is an integer, then the equal sign "=" is placed after it.
8. Item "8" contains the name of the payer, if it is a legal entity, you need to write the name in full, without abbreviations and abbreviations.
9. In paragraph 9, enter the numbering of the payer's account registered with a banking institution.
11. Item 11 shows the bank code that identifies the institution where the payer of taxes and contributions is served.
12. Item 12 consists of the number of the correspondent account of the taxpayer's bank.
13. Paragraph 13 determines the bank that will receive the transferred funds. Since 2014, the names of the branches of the Bank of Russia have changed, so read this question on the official website of the financial institution.
14. Item 14 consists of the bank identification code of the institution receiving the money.
15. In column 15, you should write down the number of the corresponding bank account where the contributions are transferred.
16. Line 16 contains the full or abbreviated name of the enterprise receiving the funds. If this individual entrepreneur- write down the full last name, first name and patronymic, as well as legal status. If this is not an individual entrepreneur, it is enough to indicate the full name of the citizen.
17. In column 17, the account number of the financial institution receiving the money is recorded.
18. Requisite 18 always contains the encryption "01".
19. With regard to requisite 19, nothing is recorded here unless the bank has decided otherwise.
20. 20 props also remain empty.
21. Line 21 requires to determine the order of the amount payable by the figure corresponding to the legislative documents.
22. Requisite 22 assumes the classifier code of the amount payable, whether it be contributions or deductions for taxes. The code can consist of both 20 and 25 digits. The requisite has a place to be if it is fixed by the recipient of money and is known to the taxpayer. If an entrepreneur independently calculates how much money he must transfer, there is no need to use a unique identifier. The institution receiving the money determines the payments based on the numbering of the TIN, KPP, KBK, OKATO. Therefore, we indicate the code "0" in the line. The requirement of a credit institution is considered illegal if, when fixing the TIN, you need to additionally write information on the code.
23. Leave field 23 blank.
24. In field 24, describe the purposes for which the payment is made, its purpose. It also necessarily indicates the name of goods, works, services, numbering and numbers, according to which the documents pass, according to which the payment is assigned. These can be agreements, acts, invoices for goods.
25. Requisite 43 includes affixing the IP seal.
26. Field 44 consists of the signature of an authorized employee of the organization, the head or the appropriate authorized person. In order to avoid misunderstanding, the authorized person must be entered in the bank card.
27. Line 45 contains a stamp, if the document is certified by a trustee, his signature is sufficient.
28. Requisite 60 fixes the TIN of the taxpayer, if it is available. Also, information can be entered in this line by those who recorded SNILS in line 108 or an identifier in field 22.
29. The TIN of the recipient is determined in requisite 61.
30. In line 62, the employee banking institution affixes the date on which the notice was filed with the financial institution related to the payer.
31. Field 71 contains the date when money is debited from the taxpayer's account.
32. Field 101 fixes the status of the payer. If the organization is a legal entity, write down 01. If you are a tax agent, enter 02. Code 14 refers to payers who settle liabilities with individuals. This is only a small list of statuses, a more complete one can be found in Appendix 5 to the order of the Ministry of Finance of Russia, which was issued in November 2013 and registered in the register under number 107n.
33. Field 102 consists of the KPP of the payer of contributions and taxes. The combination includes 9 digits, the first of which are zeros.
34. Field 103 - KPP of the recipient of funds.
35. Line 104 indicates the BCF indicator, consisting of 20 consecutive digits.
36. Requisite 105 shows the OKTMO code - 8 or 11 digits, they can be recorded in the tax return.
37. In requisite 106, when making customs and tax payments, record the basis for payment. TP is indicated if the payment concerns the current reporting period (year). ZD means the voluntary contribution of money for obligations that pass over the past reporting periods, if there are no requirements from the tax authorities for payment.
Where can I get a complete list of possible values? In paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to the order of the Ministry of Finance of Russia, issued in 2013.
If other deductions are made or it is not possible to fix a specific indicator, write "0".
38. Requisite 107 is filled in in accordance with the purpose of the payment:
if taxes are paid, fixed taxable period, for example, MS 02.2014;
if contributions are made for customs payments, the identification code of the customs unit is indicated;
you need to deposit money in relation to other contributions - write "0".
39. Payment of tax deductions provides for the entry of the paper number, which acts as the basis for payment.
40. What data is recorded in field 109?
if you have to pay tax revenues and deductions to the customs authorities, determine the date of the paper that is the basis for the payment, pay attention to the presence of 10 digits in the encoding (a complete list of indicators can be found in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia, registered in November 2013);
if other money is transferred to state budget funds, write down "0".
In field 110, it is no longer necessary to fill in the type of deductions.
Accountants are interested in what subtleties the filling of line 107, located in payment document in 2017. Requisite 107 indicates the tax period when the contribution or tax is paid. If it is not possible to determine the tax period, "0" is entered in column 107.
What components does the indicator of the tax period consist of and what does it indicate, experts shared:
8 digits of the combination differ in semantic meaning;
2 digits are considered separating, and therefore separated by a dot.
The value of attribute 107 determines the frequency of making a payment:
monthly regularity (MS);
quarterly (Q);
semi-annual (PL);
annual (GP).
The first 2 characters indicate the frequency of payment of money.
Characters 4-5 provide information on the number of the month of the reporting period, if we are talking about quarterly payments, the number of the quarter is fixed, for semi-annual deductions, the number of the half year is valid. As for the month designation, it can be an indicator from 01 to 12. The quarter number consists of the values 01-04. The half-year number is fixed as 01–02.
3-6 characters of props 107 are always separated by dots.
7-10 characters contain the year in which the payment of deductions is made.
If the payment is made only once a year, then the 4th and 5th digits are represented by "0".
How might the samples of compiling field 107 in the payment order for 2017 look like? Examples are shown below:
The tax period is fixed in payments in 3 cases:
if payments are made in the current accounting period;
if the accountable person independently discovers erroneously indicated data to the tax return;
upon voluntary payment of additional tax amounts for the past reporting period if no request has yet been received from tax authority about the need to pay fees;
The value of the tax period for which additional funds are paid or additionally paid is recorded.
If any type of debt that has arisen is repaid, whether it is an installment debt, deferred or restructuring, as well as a bankruptcy case is being considered for an enterprise with debts or an outstanding loan, a specific number must be recorded indicating the day when the amount of money was paid. The due date for payment is as follows:
TR - fixes the payment period, which is defined in the notification received from the tax authority to pay the required amount;
RS - the date when a part of the installment debt in relation to tax contributions is paid, taking into account the installment schedule;
FROM - focuses on the end date of the grace period.
RT is the date when a certain share of the restructured debt is paid, which corresponds to the schedule.
PB - the number when the procedure comes to an end, it takes place during the bankruptcy of the organization.
PR - the date when the suspension of debt collection ends.
Ying - fixes the date of payment of the share investment loan on taxes.
If the payment intends to pay off the debt and passes in accordance with the act of verification or in accordance with the executive paper, "0" is fixed in the value of the tax reporting period. If the tax amount is transferred before the due date, then the head of the enterprise fixes the future tax period in which it is planned to pay fees and tax deductions.
What order the payer adheres to is reflected in the payment order, namely, in column 21. What is the order of the deducted amounts? This is the sequence of debiting money that a financial institution adheres to when processing requests from a client. The issue of spying on the queue is settled by the bank, however, the accountant should not completely rely on outsiders, supervise this process on their own.
In each payment order, in field 21, write down the order from 1 to 5. To which order can the current deductions be attributed? Not otherwise than the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control authorities, they are classified as the third priority. That is, in field 21 you need to write 3.
The current earnings accrued to the employees of the organization is also a third priority payment. Experts told about the sequence of payments in more detail:
The first priority was assigned to payments made under enforcement papers that provide for payment for compensation for damage that caused deterioration in health and life. This also includes the transfer of money for the recovery of maintenance payments.
In the second place, payments related to severance pay and salaries to former and current employees, remuneration to authors of intellectual activity are recorded.
The third priority is valid for deductions on account of wages issued to employees. Also, in the third place, it is allowed to write off the debt formed in relation to the payment of taxes and fees in connection with the notification received from tax service. Insurance premiums, paid on behalf of the controlling and auditing authorities, also occupy the third place.
Other monetary claims are distributed in the fourth priority.
The remaining deductions adhere to the calendar queue - the current amounts of deductions that are directly related to taxes and contributions.
Column 101 of the payment order contains information about the status of the payer of funds. You can determine the status based on the information specified in Appendix 5 to the order of the Ministry of Finance, registered under the number 107n. We have already talked about the main statuses above, the rest are reflected in the following table:
| Status number (enter in field 101) | The value of payer status in 2017 |
| 01 | taxpayer (payer of fees) - a legal entity |
| 02 | tax agent |
| 03 | organization of the federal postal service that issued the order on the transfer of funds for each payment of an individual |
| 04 | tax authority |
| 05 | federal Service bailiffs and its local authorities |
| 06 | participant of foreign economic activity - legal entity |
| 07 | customs Department |
| 08 | payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) that transfers funds to pay insurance premiums and other payments to the budget |
| 09 | taxpayer - individual entrepreneur |
| 10 | taxpayer - notary in private practice |
| 11 | taxpayer - a lawyer who has established a law office |
| 12 | taxpayer - head of a peasant (farm) economy |
| 13 | taxpayer - other natural person - bank client (account holder) |
| 14 | taxpayer making payments to individuals |
| 15 | credit institution (branch credit institution), paying agent, organization of the federal postal service, who drew up a payment order on total amount with a register for the transfer of funds received from payers - individuals |
| 16 | participant in foreign economic activity - an individual |
| 17 | participant of foreign economic activity - individual entrepreneur |
| 18 | payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments |
| 19 | organizations and their branches transferring funds withheld from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document |
| 20 | credit institution (branch of a credit institution), paying agent who issued the order to transfer funds for each payment of an individual |
| 21 | responsible member of the consolidated group of taxpayers |
| 22 | member of a consolidated group of taxpayers |
| 23 | bodies controlling the payment of insurance premiums |
| 24 | payer - physical a person transferring funds to pay insurance premiums and other payments to the budget |
| 25 | banks - guarantors that drew up an order to transfer funds to the budget system Russian Federation upon refund of value added tax, excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions for the sale of excisable goods outside the territory of the Russian Federation, and excise taxes on alcoholic and (or) excisable alcohol-containing products |
| 26 |
A sample of how to correctly fill out all lines of a payment order in 2017 is presented below.
Let's say a limited liability company with the name "Success" uses a simplified taxation system and operates in the Elninsky district of the Smolensk region. The final indicators of the 1st quarter of 2017 reflected the company's revenue in the range of 350,000 rubles. Preferential tax rates for the income share in the region are not provided.
Therefore, the advance amount passing through the simplified tax system, due for transfer on the completion of the organization's activities in the 1st quarter of 2017, is:
350,000 * 6% = 21,000 rubles.
This means that in the payment order registered under number 71 on April 14, 2017, we will talk about transferring money to the tax authority in the form of an advance payment under the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. An accountant or other accountable person must correctly fill out a payment order for this amount.
So, in accordance with the transfer of tax in field 21, the fifth order of payment of tax deductions, insurance premiums and other types of payments is entered.
In line 101, record 01, because the company transfers tax revenues. In field 104, set the BCC for paying tax amounts according to the simplified taxation format for income - 18210501011011000110. In line number 105 we write - OKTMO of the Elninsky district of the Smolensk region - 66619000. In line 106, record the TP, and in column 07 - KV 01.2017, which means movement funds for the 1st quarter of 2017. In section 108, set "0", in field 109 - also "0".
Line 22 indicates the LLC's payment of current tax deductions and contributions that the company calculated on its own, so we write "0". UIN in this case is not fixed. On line 24, enter additional information by money transfer.
A clear example of the correct from the point of view tax accounting and reflecting the cash flow of the enterprise is given below. In a green tint are the line numbers of the payment order.
The organization deducts taxes and insurance premiums, guided by the same filling rules, which come into force on January 1, 2017. The changes affected the filling of fields 107-110.
Another important change is that the BCC related to insurance premiums has undergone adjustments. The new BCCs start operating in December 2016.
Below is a sample of filling out a payment form regarding the payment of insurance premiums in 2017. In the payment order, you must indicate the details of your tax office, but not the PFR or the Social Insurance Fund (as before).
The rules for filling out payment orders when transferring payments to the budget in 2017 are determined by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:
The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments are received as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it is recommended to pay attention to the table, which contains the decoding of the fields of the payment order and gives recommendations on the compilation and completion of individual codes. The table already takes into account all the changes that came into force on January 1, 2017.
| Payment field | filling | |
| Information about the payer | ||
| TIN | Enter the TIN of the payer of payments in the budget (including the tax agent). In this case, the first and second sign cannot be zero at once. The field can be left blank individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, it is imperative to indicate the TIN. | |
| checkpoint | Specify the checkpoint of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals in this field indicate zero ("0"). For organizations, the first and second characters cannot be zero at the same time | |
| Payer | Organizations (separate subdivisions) indicate their name of the organization | |
| Individual entrepreneurs indicate the last name, first name, patronymic (if any) and in brackets - "SP", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, address of registration at the place of residence or address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| Lawyers who have established lawyer offices indicate the last name, first name, patronymic (if any) and in brackets - “lawyer”, address of registration at the place of residence or address of registration at the place of residence (if there is no place of residence). Before and after the address information, indicate the sign "//" | ||
| The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - "KFH", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| Information about the payer (when taxes are paid by the responsible member of the consolidated group of taxpayers) | ||
| TIN | Enter the TIN of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time. | |
| If the payment order is made by a member of the consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group whose obligation to pay tax is fulfilled | ||
| checkpoint | Specify the KPP of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time. | |
| If the payment order is made by a member of the consolidated group, the field shall indicate the checkpoint of the responsible member of the consolidated group, whose duty to pay tax is fulfilled | ||
| Payer | Specify the name of the responsible member of the consolidated taxpayer group. | |
| Field number | Field code | Field code value |
| Payer status | ||
| 101 | 1 | Taxpayer (payer of fees) - a legal entity |
| 2 | Tax agent | |
| 6 | Participant of foreign economic activity - legal entity | |
| 8 | An organization (individual entrepreneur) that transfers other obligatory payments to the budget | |
| 9 | The taxpayer (payer of fees) is an individual entrepreneur | |
| 10 | Taxpayer (payer of fees) - a notary engaged in private practice | |
| 11 | Taxpayer (payer of fees) - a lawyer who has established a law office | |
| 12 | The taxpayer (payer of fees) is the head of the peasant (farm) economy | |
| 13 | Taxpayer (fee payer) - other individual - bank client (account holder) | |
| 14 | Taxpayer making payments to individuals | |
| 16 | Participant of foreign economic activity - an individual | |
| 17 | Participant of foreign economic activity - individual entrepreneur | |
| 18 | Payer of customs payments, who is not a declarant, who is obliged by the legislation of Russia to pay customs payments | |
| 19 | Organizations and their branches that withheld funds from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document | |
| 21 | Responsible member of the consolidated group of taxpayers | |
| 22 | Member of a consolidated group of taxpayers | |
| 24 | Payer - an individual who transfers other obligatory payments to the budget | |
| 26 | Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in a bankruptcy case | |
| 27 | Credit institutions (branches of credit institutions) that have drawn up an order for the transfer of funds transferred from budget system, not credited to the recipient and subject to return to the budget system | |
| 28 | Legal or authorized representative of the taxpayer | |
| 29 | Other organizations | |
| 30 | Other individuals | |
| KBK | ||
| 104 | Budget classification code (20 digits) | |
| OKTMO | ||
| 105 | In the payment order, the organization must indicate OKTMO in accordance with All-Russian classifier, approved by the order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits) | |
| Reason for payment | ||
| 106 | 0 | Contributions for injuries |
| TP | Tax payments (insurance contributions) of the current year | |
| ZD | Voluntary repayment of debts for expired tax periods in the absence of a demand from the tax inspectorate for the payment of taxes (fees) | |
| TR | Repayment of debts at the request of the tax inspectorate | |
| RS | Repayment of deferred debt | |
| FROM | Repayment of deferred debt | |
| RT | Repayment of restructuring debt | |
| WU | Repayment of deferred debt due to the introduction of external management | |
| ETC | Repayment of debt suspended for collection | |
| AP | Repayment of debt under the act of verification | |
| AR | Repayment of debt under an executive document | |
| IN | Repayment of the investment tax credit | |
| TL | Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt in the course of bankruptcy | |
| RK | Repayment by the debtor of the debt included in the register of creditors' claims in the course of bankruptcy | |
| ST | Repayment during the specified procedures of the current debt | |
| Tax period and document number | ||
| The value of field 106 "Basis of payment" | The value that must be indicated in field 107 "Indicator of the tax period" | The value to be entered in field 108 "Document number" |
| When filling in the field, do not put down the “No” sign | ||
| TP, ZD | See table below | 0 |
| TR | The deadline for payment established in the claim for the payment of taxes (fees). Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of claim for payment of taxes (insurance premium, fees) |
| RS | The date of payment of a part of the installment tax amount in accordance with the established installment schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | installment decision number |
| FROM | Deferral end date. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Postponement number |
| RT | Date of payment of a part of the restructured debt in accordance with the restructuring schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Restructuring decision number |
| PB | Date of completion of the bankruptcy proceedings. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | |
| ETC | The end date of the suspension of collection. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of decision on suspension of recovery |
| IN | Date of payment of part of the investment tax credit. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of the decision to grant an investment tax credit |
| WU | The end date of outsourced management. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of the case or material considered by the arbitration court |
| AP | 0 | Inspection report number |
| AR | 0 | The number of the executive document and the enforcement proceedings initiated on the basis of its |
| 0 | 0 | 0 |
| Tax period, if the basis of payment is "TP, ZD" | ||
| Description | ||
| The first two signs of the indicator are intended to determine the frequency of payment of the tax (insurance fee, fee) established by the legislation on taxes and fees. | ||
| MS | Monthly payments | |
| HF | Quarterly payments | |
| DG | Annual payments | |
| In 4 and 5 digits of the indicator of the tax period, put down the number: | ||
| from 01 to 12 | Month | |
| from 01 to 04 | Quarter | |
| 01 or 02 | half a year | |
| In 3 and 6 digits of the tax period indicator, put dots as separators | ||
| 7–10 digits of the tax period indicator indicate the year for which the tax is transferred | ||
| When paying tax once a year, put zeros in 4 and 5 digits of the tax period indicator | ||
| If the annual payment provides for more than one deadline for the payment of tax (fee) and specific dates for the payment of tax (fee) are established for each term, then indicate these dates in the indicator of the tax period | ||
| For example, an indicator of the frequency of payment of a payment is indicated as follows: | ||
| "MS.03.2017"; "Q.01.2017"; "PL.02.2017"; "GD.00.2017" | ||
| Date of the payment basis document | ||
| Payment basis code (field 106) | What date is put in field 109 | |
| TP | date of signing the tax declaration (calculation) | |
| ZD | «0» | |
| TR | date of the tax authority's request for payment of tax (insurance contribution, fee) | |
| RS | installment decision date | |
| FROM | date of the postponement | |
| RT | date of decision on restructuring | |
| PB | date of adoption by the arbitration court of the decision on the introduction of bankruptcy proceedings | |
| ETC | date of decision to suspend collection | |
| AP | date of the decision to prosecute for committing tax offense or on refusal to bring to responsibility for committing a tax offense | |
| AR | date of the executive document and the enforcement proceedings initiated on its basis | |
| IN | date of the decision to grant an investment tax credit | |
| TL | date of determination arbitration court on satisfaction of the statement of intent to extinguish claims against the debtor | |
| Order of payment | ||
| Field number | The value that the field takes | Grounds for debiting funds |
| 21 | 3 | When transferring taxes and mandatory insurance contributions (as well as penalties and fines on these payments), field 21 “Priority of payment” may contain the values “3” and “5”. These values determine in what order the bank will make payments if there are not enough funds in the organization's account. The value "3" is indicated in payment documents issued by tax inspectorates and branches off-budget funds for forced collection of debts. The value "5" is indicated in the payment documents that organizations draw up on their own. Thus, ceteris paribus, the orders of organizations for the transfer of current tax payments will be executed later than the requirements of regulatory agencies for the repayment of arrears. This follows from the provisions of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603 |
| 5 | ||
| Unique Payment Identifier (UII) | ||
| prop number | Props value | |
| 22 | The "Code" field must contain a unique payment identifier (UIP). It's 20 or 25 characters. The PIS should be reflected in the payment order only if it is established by the recipient of the funds. The payers must also be informed of the values of the UIP by the recipients of the funds. This is stated in paragraph 1.1 of the instruction of the Bank of Russia dated July 15, 2013 No. 3025-U. | |
| When paying current taxes, fees, insurance premiums calculated by payers on their own, additional identification of payments is not required - identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, it is enough to enter the value "0" in the "Code" field. Banks are obliged to execute such instructions and are not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia dated April 8, 2016 No. ЗН-4-1 / 6133). | ||
| If the payment of taxes, fees, insurance premiums is made at the request of the regulatory authorities, the value of the UIP must be indicated directly in the requirement issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the FSS of Russia dated February 21, 2014 No. 17-03-11 / 14-2337 | ||
Based on materials: taxpravo.ru, buhguru.com
In the current domestic system of cashless payments, it is difficult to overestimate the role of a payment order. However, there are often difficulties with filling in certain fields of this form, which in turn can lead to problems with making and enrolling a payment. To simplify the procedure for generating a document, you can familiarize yourself with the sample fields of a payment order in 2017 by clicking on the link.
The official form of the payment order is approved by the Central Bank of Russia in the Regulation of 06/19/2012 N 383-P. You can download it, including using the legal reference system "Consultant Plus".
In addition to the form itself, the Central Bank of Russia in the same Explanations developed and described the fields of the payment order.
Before starting to draw up an order form, you should study the requirements for the content of its sections set out in Appendix No. 1 to the Clarifications of the Central Bank. You also need to remember the recommendations of the Ministry of Finance of Russia on the need to fill in all the columns that serve to identify the transfer.
Appendix No. 3 to the above act of the Central Bank of Russia contains a form of payment order with field numbers.
It should be noted that the Central Bank of Russia assigned a specific code to each section and details of the payment order, and also described the requirements for its content.
The abbreviated notation is as follows:
When making payments in favor of the budget system, the following fields must also be completed:
In conclusion, we provide for review a sample payment order with fields for 2017. It is available via the link.
sample payment order with field numbers
New details in payments for insurance premiums in 2017 are due to the fact that now control over the payment of insurance premiums to the Pension Fund of the Russian Federation, to the FFOMS, the FSS has been transferred to the tax inspectorate, which is located:
Therefore, in the payment order, payers of contributions need to enter the data of the bank of the territorial branch of the Federal Tax Service (see the sample below).
Another new requisite of the payment for the payment of insurance premiums is field 101, which indicates the status of the payer. When filling out a payment order in 2017, the rules for specifying information in this field have changed.
We note right away that the code “08”, which was in effect in 2016, is not accepted by the tax authorities. The status in payments in field 101 indicate the following:
Another innovation is the new KBK. This requisite, when filling out the payment for insurance premiums, should be indicated in field 104 (see the sample below).
In 2017, when filling out a payment order for paying contributions, you should use the CBC approved by order of the Ministry of Finance of Russia dated 07.12.16 No. 230n.
Important! The first three digits of the BCC, which indicate the code of the chief administrator of budget revenues, from 2017 for insurance premiums should take the value 182. Clarifications are contained in the letter of the Federal Tax Service dated 01.12.16 No. ZN-4-1 / 22860
For all contributions, without exception, "transitional" codes are provided. They are indicated when paying in 2017 contributions that accrued in 2016 and earlier.
Be careful! Some regions have also changed Bank details. So, from February 6, 2017, the details for transferring taxes and contributions in Moscow and the Moscow Region have changed. Letter of the Federal Tax Service No. ЗН-4-1/21026 dated 07.11.16.
We will present the procedure for filling out insurance premiums in the form of a table with a description of the fields to be filled in and possible values.
Field name |
What to indicate |
|---|---|
|
Payer status (101) |
"01" - when paying fees by a legal entity "09" - if the contributions are paid by the individual entrepreneur (it does not matter whether the contributions are paid as an employer or the contributions are transferred for themselves). when paying contributions, it is necessary to indicate precisely these statuses (Letter of the Federal Tax Service of 03.02.2017 No. ЗН-4-1 / 1931) |
|
TIN of the payer (60) |
TIN of the payer or organization |
|
Payer checkpoint (102) |
Checkpoint, which the organization has in the IFTS, to which contributions are paid. If the contributions are paid by the individual entrepreneur, then it is necessary to put: "0" |
|
Payer (8) |
Short name of the organization or full name IP |
|
TIN of the recipient (61) |
TIN of the IFTS to which contributions will be paid |
|
Receiver's checkpoint (103) |
Checkpoint of the IFTS to which contributions will be paid |
|
Recipient (16) |
UFK by _____ (the name of the region in which contributions are paid), and in brackets is the name of the Federal Tax Service to which contributions are paid. Example: "UFK in Moscow (IFTS of Russia No. 20 in Moscow)" |
|
Priority of payment (21) |
The order of payment is set. When paying taxes, the order of payment will be 5 (Article 855 of the Civil Code of the Russian Federation). |
|
Budget classification code corresponding to the contribution paid and the period for which the contribution is paid. In 2017, new CBCs are in operation. Each BCC consists of 20 characters. Example: 18210301000011000110 |
|
|
OKTMO (105) |
OKTMO code at the location of the organization or at the place of residence of the individual entrepreneur |
|
Reason for payment (106) |
The reason for the payment is indicated The field can take the following values:
|
|
Period for which the contribution is paid (107) |
The tax payment period indicator consists of 10 digits. The first two characters indicate the frequency: MS - monthly payments; KV - quarterly payments; PL - semi-annual payments; GD - annual payments. In the 4th and 5th digits for monthly payments, the number of the month (from 01 to 12) is entered, for quarterly payments - the number of the quarter (from 01 to 04), for semi-annual payments - the number of the half year (01 or 02), for annual payments - 00. The 7-10th digits reflect the year for which the tax, due or other payment is made. In the 3rd and 6th characters, dots are used as separators. For example, when paying VAT for the 2nd quarter of 2017, in field 107 of the payment order, you should indicate KV.02.2017, and when payment of personal income tax from the wages of employees for October 2017 - MS.10.2017. Please note: if the TR code is indicated in field 106, then in field 107 you should enter the payment deadline set in the request, and if AP - 0 Example: QF.03.2017 |
|
Document number (108) |
The document number is indicated |
|
Document date (109) |
Specifies the date of the document |
|
Type of payment (field 110) |
"0" or UIN |
|
Purpose of payment (24) |
Brief explanation of the payment, Example: "Insurance contributions for mandatory social insurance in case of temporary disability and in connection with motherhood (for September 2017)" Here it is also permissible to indicate your registration number in the FIU |
Since filling in some fields of the payment order is still controversial to this day, we will dwell on them separately.
Field 110 in the payment order for a long time caused numerous disputes. Some departments demanded that this column be filled out, others wrote that it was not necessary.
Since 2017, this dispute has finally come to an end. According to the instruction of the Bank of Russia dated November 6, 2015 No. 3844-U, this field can be left blank. The controllers must now determine the type of payment themselves according to the CCC.
You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.
