status in payment order in 2019 - this is information about the payer to the budget of the Russian Federation. The accountant is obliged to fill in field 101 without errors for the correct transfer of money. From October 2, 2017, new requirements apply, which you can learn about in the article.
The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The specialist is obliged to indicate it accurately for the correct transfer of money. If the requisite is erroneously indicated, the payment by the Treasury will be attributed to not clarified, and it will take time to clarify it. Last changes to this order, which entered into force on October 2, 2017, was introduced order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n"About amendments to Order of the Ministry of Finance dated November 12, 2013 No. 107n". The document amended the procedure for filling out payment orders when transferring money to the budget.
The status of the drafter of the document in the payment order 2019 is filled in based on the new requirements of the Ministry of Finance, which have changed order No. 107n.
The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for contributions "for injuries", to the Federal Tax Service, from October 2, 2017, the specialist needs to pay attention to the change in the payment codes of insurance premiums administered by the tax. The Ministry of Finance determined that when transferring payments of insurance premiums with the administrator code "182" (Tax), the following values of field 101 are indicated:
The code "14" was excluded by the officials, because. banking system payments need to be improved Letter of the Federal Tax Service of Russia dated February 3, 2017 No. ЗН-4-1/ [email protected] ).
The originator status in the 2019 payment order may vary as follows:
A sample of filling out a payment order-2017 can be downloaded.
Details of the IFTS in the payment order:
Important! Field 101 and insurance premiums-2017 According to the new rules, when transferring insurance premiums for their employees, companies must put down the payer status “01” in field 101. Before order No. 58n was issued, tax officials said to put down the code “14”. Forget about it when transferring insurance premiums.
An individual entrepreneur, paying contributions both for himself and for the staff, will put code 09 in field 101. To transfer contributions for "injuries", code 08 must be used.
How to specify the details of the organization in the payment order-2017:
Important! KBK and OKTMO BCF in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The territorial code of OKTMO (field 105) consists of 8. All of them cannot be zero. In the TIN, the first two characters cannot contain zeros - these are changes in the rules for filling out payment orders in 2016.
From 1 October In 2017, many things change again in the work of accountants: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them major changes.
From 10/01/2017, taxpayers will have to apply new forms of invoices, accounting journal, purchase book and sales book.
New form approved by order of the FSS of Russia dated September 26, 2016 No. 381 (taking into account the order of the FSS of Russia dated June 7, 2017 No. 275) and is valid starting from a report for 9 months.
We set two new values for field 107 in payments for the transfer of customs payments:
"PD" - if you pay according to the passenger customs receipt;
"KV" - if you pay according to the receipt of the recipient of the international postal item.
At the same time, in field 108, enter the last seven digits from the number customs declaration(serial number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses "03", "16", "19" and "20".
In field 108, continue to indicate the code of the identifier of information about an individual, if in field 101 the status is "03," 19 "," 20 "or" 24 ". This rule is for payments to the budget that are not related to the payment of tax or customs payments. Here are three new indicators for field 108 of payments to the budget for such situations:
"28" - a foreign passport of a citizen of Russia;
"29" - certificate of temporary asylum in Russia;
"30" - certificate of consideration of the petition on the merits.
Indicate the code "28" in field 101 of the payment order if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use the code "06" in this case.
If the arrears are 30 days or less, then the amount of penalties will be 1/300 of the refinancing rate. If the delay is already 31 days or more, penalties from 31 days will be in double size– based on 1/150 refinancing rate.
From October 1, all merchants are required to accept national payment cards for payment if the proceeds for last year exceeds 40 million rubles.
A new obligation for sellers was introduced by the Law of May 1, 2017 No. 88-FZ. If the organization refuses to accept Mir cards, then it can be fined 50,000 rubles. (part 4 of article 14.8 of the Code of Administrative Offenses of the Russian Federation).
The current sample of the 2019 payment order in Word format can be downloaded in the article. Please note that payments for taxes and contributions differ in the order in which they are filled out. Errors in the document can lead to penalties and fines, and some shortcomings cannot be corrected.
The general rules for processing payment orders are recorded in Appendix 1 to the Regulation of the Bank of Russia dated September 19, 2012 No. 383-P. This document contains a list and description of the details in the payment order, as well as a standard payment form.
Filling in payment orders for taxes and insurance premiums has a number of features. You can’t make a mistake, otherwise the payment will not go to the budget on time and the organization will have to pay penalties. Pick up finished sample you can pay for taxes and contributions using the service. And to be sure that the payment was issued correctly, check if there are any errors in it.
To fill out a standard payment order form when paying taxes and contributions to the budget, you need to use the special rules that are recorded in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
What to consider tax agents when filling out the payment order, experts will tell you in the course "" of the program "".
A table with instructions for filling out will help you fill in the code fields in the payment order for taxes and insurance premiums.
The Federal Tax Service on its website told about the errors in payment orders that cause money to settle on unexplained payments and do not reach their destination. What are these mistakes, how to avoid them and what to do
When filling in the details of payment orders, errors are not ruled out. Some can be clarified, corrected, and then you will not have to transfer the payment again. And there are some errors that cannot be corrected. Payments can be clarified both by the payers themselves and by other persons who transfer taxes on their behalf.
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How to fix |
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Incorrect beneficiary's bank details Risk: high |
Pay tax again. To return the money, please contact:
Apply to the tax office for a set-off, refund of overpayments on insurance premiums only for calculations that have been submitted to the tax office since 2017. The offset and refund of these contributions is subject to the rules of tax overpayment. |
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Incorrectly stated:
At the same time, the money was transferred to the required account of the Treasury of Russia Risk: medium |
Check payment. To do this, submit an application with the correct details:
In addition, you can order reconciliation of calculations. Here are sample statements for this:
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Transferred an excess amount of tax or contributions to the budget Risk: low |
Option 1. Set off the overpayment against arrears or upcoming payments. Option 2. Refund the overpayment. To return the overpayment of tax to the current account, submit an application. Before offsetting or returning, the Federal Tax Service of Russia may appoint a reconciliation of settlements. |
Decree of the Government of the Russian Federation of August 19, 2017 No. 981 affected the rules for filling out invoices, purchase and sales books.
A new column "Product type code" was added to it. It is filled out only when selling goods exported outside the territory of Russia to the territory of a state - a member of the Eurasian Economic Union. In the absence of data in the column, a dash is affixed.
In addition, the name of column 11 has been changed. Instead of the name “Customs Declaration Number”, it will be “Customs Declaration Registration Number”.
At the same time, the essence will not change: the number that was previously indicated in this column was the registration number (it looked like XXXXXXXX/XXXXXX/XXXXXXX).
This is what the invoice looks like from October 1, 2017. Click on the image, it will enlarge.
As expert Stepan Frolov from , one can also find advantages in the adopted changes: “Changes in the books of purchases and sales, as well as in invoices, attract special attention. It is not entirely clear what intent our officials are pursuing when they make such changes. As practice shows, it is minor changes in the documentation that become the causes of gross errors. I would like to hope that this will not happen to our colleagues.
The only thing that can please us, as taxpayers, is that in the Decree of the Government of the Russian Federation No. 981 of August 19, 2017, parliamentarians took into account many aspects of the issue. In particular, the requirement to seal the books of purchases and sales compiled on paper in general and additional sheets to them is excluded - it's a plus. Difficulties in filling out books of purchases and sales are excluded - this is also a big plus. And yet, these are not so fundamental amendments and mistakes "through inattention", I'm afraid, they will still be.
Of course, it is pleasing that the instructions from the letter of the Ministry of Finance dated November 26, 2014 No. 03‑07‑11 / 60221, regarding column 7 of the book of purchases and sales, can now be fully taken as a guideline in work. I am sure that this problem haunted more than one hundred specialists».
From October 1, 2017, the procedure for calculating penalties for non-payment of tax in relation to organizations has changed. Changes made to paragraph 4 of Article 75 of the Tax Code federal law dated November 30, 2016 No. 401-FZ.
In case of delay in payment of up to 30 calendar days, the penalty will be calculated as usual - based on one three hundredth of the refinancing rate of the Bank of Russia. According to the new rule, starting from the 31st day, the penalty will be one hundred and fiftieth of the discount rate.
The refinancing rate is now 8.5% per annum.
The changes concern only legal entities. For individuals, including individual entrepreneurs, everything remains the same.
When filling out payment documents, two new statuses:
The changes apply only to credit institutions, Russian Post and recipients of international mail.
Besides, for customs payments, two new values will be added to the requisite "106":
On October 1, amendments to the law on the protection of consumer rights came into force, according to which sellers (executors) are required to ensure the acceptance of Mir cards if their sales revenue for the previous year exceeds 40 million rubles.
Until this date, accept cards of the national payment system are obliged to trade organizations with an income of 120 million rubles a year. Taking into account that the income limit under the simplified plan in 2016 was 79.740 million rubles, such taxpayers until 01.10.17 were not subject to this provision for equipping the outlet with equipment for accepting Mir cards.
From October 1, USN payers with a revenue of more than 40 million rubles will have to ensure the acceptance of national cards in their stores. Companies violating this rule face administrative penalty up to 50 thousand rubles.
