What document is used for the transfer of taxes to the budget. Execution of payment documents for the transfer of taxes and fees. Do I need to use CCP for cashless payments with individuals now?
Payments for insurance premiums in 2018-2019 must be filled out very carefully. Indeed, in the event of an error, the payment will fall into the unexplained ones, and sanctions will be applied to the taxpayer. In our article you will find information on changes in payment details for contributions, instructions for filling out payments for contributions and their samples.
If you do not have the opportunity to carefully study this material, we invite you to view our video on filling out payments for insurance premiums according to the updated rules.
What has changed in the details of the payment order for insurance premiums since 2017
Since 2017, in connection with the addition of section XI to the Tax Code of the Russian Federation, the function of control over the collection of contributions has been transferred from the Pension Fund of Russia to the Federal Tax Service. That is, the delivery of calculations and payment of contributions must be made to the tax authorities:
- by location of organizations and their segregations;
Do you want to know interesting story about how two entrepreneur friends were looking for OKTMO? Then welcome to read our adventure article. "OKTMO in a payment order (nuances)" .
KBK in payments for insurance premiums before 2017 and after
Care should be taken when choosing a KBC for contributions. So, since 2017, contributions must go to the Federal Tax Service, which means that instead of the previous first 3 digits "392", "393" and "394" in the KBK, we put the numbers "182", meaning that control over the collection of contributions is assigned to the tax service.
The rest of the figures remain unchanged only if contributions are paid in 2017 for periods up to the beginning of 2017 (up to December 2016 inclusive). If payments are made for periods that began later than 2016, then in terms of contributions sent to pension and social insurance, we indicate "1" in place of the 16th digit. And in terms of contributions for medical insurance, we put "3" in place of the 17th digit. These changes concern both insurance premiums calculated for payments to employees and insurance premiums paid in a fixed amount from the income of an individual entrepreneur.
And one more important innovation concerning payments of insurance premiums by entrepreneurs for themselves (the so-called fixed insurance premiums):
for the periods up to 2017, insurance premiums calculated from the income of an entrepreneur not exceeding the maximum amount of this income established by law, and insurance premiums calculated from income that exceeded the established limit, must be paid to different BCC: by 182 1 02 02 140 06 1100 160 and 182 1 02 02 140 06 1200 160, respectively.
But for the periods after 2016, fixed insurance premiums for pension insurance must be paid by entrepreneurs to the same CPC, regardless of the amount of income they were calculated from (more than 300,000 rubles or less): 182 1 02 02 140 06 1110 160 ...
In order to better imagine what has just been said, we propose to study the table of compared BCFs:
|
Payment period |
|||||
|
2017-2018 years |
|||||
|
1 02 02010 06 1000 160 |
Insurance premiums for compulsory pension insurance(OPS) (insurance part) |
1 02 02010 06 1000 160 |
Insurance premiums for MPT for periods up to 01.01.2017 |
||
|
1 02 02010 06 1010 160 |
GPT (insurance part) for the periods from January 2017 |
||||
|
1 02 02020 06 1000 160 |
1 02 02020 06 1000 160 |
Insurance premiums for GPT (accumulative part) |
|||
|
1 02 02090 07 1000 160 |
Insurance contributions for compulsory social insurance (MSS) in case of temporary disability and in connection with maternity |
1 02 02090 07 1000 160 |
Insurance premiums for OSS in case of incapacity for work and in connection with maternity for the periods up to 01.01.2017 |
||
|
1 02 02090 07 1010 160 |
Insurance premiums for OSS in case of incapacity for work and in connection with maternity for the periods from January 2017 |
||||
|
1 02 02101 08 1011 160 |
Insurance premiums for compulsory medical insurance (CHI) |
1 02 02101 08 1011 160 |
Insurance premiums for compulsory medical insurance for the periods before 01.01.2017 |
||
|
1 02 02103 08 1012 160 |
Insurance premiums for compulsory medical insurance for the periods before 01.01.2012 |
1 02 02101 08 1013 160 |
Insurance premiums for compulsory medical insurance for the periods from January 2017 |
||
|
1 02 02103 08 1011 160 |
Fixed contributions for compulsory health insurance transferred to the MHIF |
1 02 02103 08 1011 160 |
|||
|
1 02 02103 08 1013 160 |
|||||
|
1 02 02140 06 1100 160 |
Fixed contributions for MPI (insurance part) from the entrepreneur's income less than 300,000 rubles |
1 02 02140 06 1100 160 |
Fixed OPS contributions for an insurance pension from an entrepreneur's income below 300,000 rubles for periods before January 1, 2017 |
||
|
1 02 02140 06 1200 160 |
Fixed contributions to the MPI for insurance pension (from the entrepreneur's income received in excess of 300,000 rubles), transferred to the Pension Fund of the Russian Federation |
1 02 02140 06 1200 160 |
Fixed contributions for MPI (insurance part) from the income of an entrepreneur who has crossed the limit of 300,000 rubles for the periods before January 1, 2017 |
||
|
1 02 02140 06 1110 160 |
|||||
|
1 02 02150 06 1000 160 |
Fixed contributions of MPI (accumulative part) transferred to the FIU |
1 02 02150 06 1000 160 |
Fixed contributions for GPT (accumulative part) |
||
Have new KBKs on insurance premiums been introduced since 2019?
From 01/01/2019, the values of the BCF are regulated by order of the Ministry of Finance dated 06/08/2018 No. 132n. But despite the fact that the codes were approved by the new document, the main BCC for insurance premiums practically did not change. The main changes affected the KBK of penalties and fines in connection with the change in the gradation of contributions, depending on the results of labor assessment.
Thus, in 2019, the following KBKs for insurance premiums operate:
|
Type of insurance premium |
KBK |
|
182 1 02 02010 06 1010 160 |
|
|
182 1 02 02090 07 1010 160 |
|
|
182 1 02 02101 08 1013 160 |
|
|
for injuries |
393 1 02 02050 07 1000 160 |
|
for GPT in a fixed amount for individual entrepreneurs (including 1% contributions) |
182 1 02 02140 06 1110 160 |
|
on compulsory medical insurance in a fixed amount for individual entrepreneurs |
182 1 02 02103 08 1013 160 |
|
Additional payments for OPS (for employees working in hazardous conditions), if |
|
|
182 1 02 02131 06 1010 160 |
|
|
The tariff depends on the special price |
182 1 02 02131 06 1020 160 |
|
Additional payments for OPS (for workers working in difficult conditions), if |
|
|
The tariff does not depend on the special price |
182 1 02 02132 06 1010 160 |
|
The tariff depends on the special price |
182 1 02 02132 06 1020 160 |
Instructions for the execution of payment documents for the transfer of insurance premiums
So, we have familiarized ourselves with the rules for entering payment details into documents for payment of contributions. We turn to the explanations on how to fill out a payment order for insurance premiums quickly and without errors.
What errors tax authorities most often find in payments for contributions, see. .
To make our further explanations more understandable for you, we suggest studying the prepared example of filling out the payment for insurance premiums with pre-numbered parts.
Let's start with the header of our payment card.
The cells numbered "1" and "2" are intended for the marks of the banks, they do not need to be filled in by the payers of contributions.
In cell "3" we put the number of the payment assigned by the payer of contributions.
In cell "4" we enter the date of the payment order formation. The date must be presented strictly according to the template: DD.MM.YY, where DD is the day, MM is the month, YY is the year.
In cell "5" we put down the payment method:
- "Electronic" - when the payment will be made electronically, for example, through a client-bank;
- "Urgent" - when the payment needs to be made urgently;
- "By mail" - when making a payment by post.
In other cases, we leave this cell empty (for example, in the case when the payment is paid during a personal visit to the bank).
In cell "6" we indicate the status "01".
In cells "7" and "8" we write the payment amount in words and numbers, respectively.
In the part numbered “9”, we enter the following information about the payer of contributions:
- TIN (10 digits for organizations and 12 for individual entrepreneurs);
- KPP (if the payer is an individual entrepreneur, then we leave the box with the checkpoint blank);
- organization name (IP);
- the number of the account from which it is planned to make the payment of insurance premiums;
- the name of the bank in which the payer's account is registered, the BIK of the bank and its correspondent account.
We pass to the part marked with the number "10". Here we enter information about the recipient: the tax authority to which the contribution is to be transferred. In particular:
- the name of the bank in which the FTS account is listed;
- BIK bank;
- do not fill in the box for the correspondent account;
- the name of the tax authority and its bank account number.
In part "11" of our payment system, fill in the following cells:
- "Type of operation". We enter "01", which means the type of the document we are generating: " Payment order».
- "Order of payment". We put "5" (clause 2 of Art. 855 of the Civil Code of the Russian Federation).
- "Code" (or unique identificator payment). We put down "0".
We do not specify anything in the remaining fields.
We fill in the part under the number "12":
- OKTMO.
- Basis of payment. Here we put the letter combination we need:
- TP - current payments;
- ЗД - payments for the past settlement periods(used in case of additional payment according to refined calculations);
- АП - payment under the tax audit act;
- TR - payment at the request of the Federal Tax Service.
- Payment period. We indicate the period for which the fee is paid in one of the formats:
- MS.01.2019 - used for monthly installment payments;
- КВ.01.2019 - used in case of additional payment of contributions according to updated calculations;
- GD.00.2018 - applied in case of additional payment of contributions for revised calculations and decisions tax audits.
- Document Number. We indicate "0". If the payment is made according to a revised calculation or by decision of the Federal Tax Service, then we put the number of the revised calculation (or the number of the decision).
- Date of the document. We also indicate "0". But if the payment order is drawn up based on the results of the delivery of the revised calculation or additional charges for inspections, then we indicate the date of delivery of the revised calculation (or the date of the decision on the verification).
We do not fill in the last cell.
In cell "13" we enter the purpose of the payment, that is, we indicate the premium for which type of insurance and for what period we are going to pay.
In the final cell "14", electronic or handwritten signatures of persons who are entitled to sign payment orders are put. If the payment is sent to the bank for hard copy, then in place of the letters "M. NS." you need to put the seal of the organization (IP). If the payment is sent to in electronic format, then no printing is needed. Also, it is not placed in the event that the organization (IP) has refused it in voluntarily, guided by the provisions of the law "On the abolition of the obligation to print ..." dated 06.04.2015 No. 82-FZ (for LLC and JSC), paragraph 3 of Art. 23 of the Civil Code of the Russian Federation and Resolution of the FAS dated 12.09.2008 No. F03-A51 / 08-2 / 3390 (for individual entrepreneurs).
It should be borne in mind that when paying contributions to the IFTS in 2018-2019 for the same type of insurance, but for different periods, the information in the details will differ. Which ones - see the two examples of payments below.
An illustrative example of filling out a payment order for the payment of insurance premiums to the IFTS for the periods from 2017 (sample payment)
LLC Smailik is located in the Khoroshevsky municipality of Moscow and is serviced by the Federal Tax Service Inspectorate No. 14 in Moscow. Based on the results of its activities in January 2019, the company accrued contributions for OPS in the total amount of 76,530 rubles to be paid.
An example of payment of insurance premiums for 2018 filled out according to the above data is presented below.
How to fill out a payment document for payment of insurance premiums to the tax office for periods up to 2017 (sample payment)
Let's continue our example. In March 2019, Smileyk LLC revealed an error in the calculations of contributions for 2016. Based on the results of the formation of an updated calculation, it turned out that the company had underpaid in FIU contributions for pension insurance in the amount of 5,670 rubles.
Below is a sample payment for the payment of insurance premiums to the Federal Tax Service Inspectorate for 2016, drawn up according to the above example.
"Fill in a payment order". You will be shown the instruction pictures below how to fill out the payment order using this service.
Outcomes
In payments for the payment of insurance premiums from 2017, taking into account the changes, 3 details are filled in: KBK, information about the recipient and the payer's status number. The rest of the details of the payment document for contributions remained the same.
If you still have questions, go to our group in VK. We are just discussing
fields of settlement documents for the transfer of taxes, fees and other payments to budget system Russian Federation". Details for filling in the payment order fields. Rules for filling in the data of the payer's status, TIN of the recipient, KPP of the recipient, name tax office, KBK, OKATO, basis of payment, tax period, document number, document date, type of payment; Information about the requisites obtained from the tax authorities. Budget classification codes for taxes, penalties, interest. Samples of filling out payment orders for the transfer of taxes, fees and duties. The procedure for processing payment orders for the transfer of taxes, fees, duties. The use of programs for the execution of the "Taxpayer" payment order.
Determination of details and execution of payment orders for the transfer of taxes, fines and penalties to the budgetary system of the Russian Federation.
Section 2. Organization of settlements with extrabudgetary funds
Topic 2.1. Accounting for settlements with off-budget funds.
Essence, objects for calculation, procedure and terms for calculating insurance contributions to extra-budgetary funds. Organization of synthetic and analytical accounting settlements on account 69 "Settlements for social insurance and security." Accounting registers accounting for settlements and filling out a card for individual accounting insurance premiums. Calculation and transfer of contributions for insurance against industrial accidents and occupational diseases... Use of extra-budgetary funds. Accounting for payments at the expense of the Social Insurance Fund. Drawing up accounting correspondence on accounting for contributions to non-budgetary funds Calculation and execution accounting entries operations for the calculation and transfer of insurance premiums. Analytical accounting of settlements with off-budget funds. Solving situational tasks
Topic 2.2. Registration of payment orders for the transfer of insurance premiums.
Normative documents establishing General requirements to filling out payment orders: "Regulation on cashless payments"," Rules for specifying information in
fields of settlement documents for the transfer of taxes, fees and other payments to the budgetary system of the Russian Federation. Details for filling in the payment order fields. Rules for filling in the data of the payer's status, payee's INN, payee's KPP, payee's name, KBK, OKATO, payment grounds, payment period, document number, document date, type of payment.
Budget classification codes for the payment of premiums.
Samples of filling out payment orders for the transfer of insurance premiums
The procedure for processing payment orders for the transfer of insurance premiums to the FSS of Russia, the Pension Fund of the Russian Federation, FFOMS. Using programs for processing payment
assignments
Determination of details and execution of payment orders for the transfer of insurance premiums to the FSS of Russia.
Determination of details and execution of payment orders for the transfer of insurance contributions for compulsory pension insurance credited to Pension Fund RF
for the payment of the insurance and funded part of the labor pension.
Determination of details and execution of payment orders for the transfer of insurance premiums to the FFOMS.
main sources
1. Alexandrov I.M. Taxes and Taxation: Textbook. - M .: publishing and trade corporation "Dashkov and K 0", 2011.-318 p.
2. Bazilevich O.I., Dadashev A.Z. Taxes and taxation. Workshop: Tutorial... - M .: University textbook: INFRA-M, 2011.-285 p.
3. Brykova N.V. Taxes and Taxation: Workshop. OEC "Academy", 2012. - 128 p.
4. Belikova T.N. Self-study book on accounting and tax accounting and reporting: SPb .: Peter, 2011.-272 p.
5. Skvortsov OV Taxes and taxation. Workshop: textbook for SPO.-M .: Publishing Center "Academy", 2012.-208 p.
Additional sources
1. Tax Code of the Russian Federation. Part one of 07/31/1998 No. 146-FZ (as amended by subsequent laws), part two of 08/05/2000 No. 117-FZ (as amended by subsequent laws).
2. the federal law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation. Fund social insurance Russian Federation, Federal Obligatory Fund health insurance and territorial compulsory health insurance funds ”(with amendments and additions).
3. Kasyanova G.Yu. Property tax. Practice of application taking into account recent changes legislation. - M .: ABAK, 2013 .-- 128 p.
4. Kisilevich T.I. Practical work on tax calculations: Textbook - M .: Finance and statistics, INFRA-M, 2012.-312 p.
5. Kochergov D.S. Simplified taxation system: a practical guide.-M .: Publishing house "Omega-L", 2012.-115 p.
М №3 across Yamalo-Nenets Autonomous Okrug informs:
Telephone help desk (8349
М №3 in Yamalo-Nenets Autonomous Okrug informs, On the procedure for filling out payment documents for the transfer of taxes
Each organization pays a fee to the budget periodically. This can include taxes, duties, and transfer of rent if the landlord is state-financed organization who has a personal account with the Federal Treasury.
Settlement documents for transferring payments to the budget are drawn up in accordance with the requirements established by the following documents:
1 ... The rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 01.01.2001 N 106n.
07 - customs authority,
09 - taxpayer (payer of fees) - individual entrepreneur,
13 - taxpayer (payer of fees) - another individual - bank client (account holder),
item 1 item 1 of Art. 235 Tax Code R F),
15 - credit organisation that issued settlement document for the total amount for the transfer of taxes, fees and other payments to the budgetary system of the Russian Federation, paid individuals without opening a bank account
INN
recipient
(field 61)
Checkpoint
recipient
(field 103)
self-government, as well as the state (municipal) institution under its jurisdiction,
administering the payment in accordance with the legislation of the Russian Federation
Recipient (field 16)
Indicate the name in abbreviated form of the recipient of the payment (body of the Federal Treasury, body,
carrying out cash service execution of the budget of a constituent entity of the Russian Federation or a municipal formation) and in brackets - the abbreviated name of a tax, customs or other government body, local government body, as well as the state municipal institution under its jurisdiction that administers the payment in accordance with the legislation of the Russian Federation
Budget code
classification
(field 104)
The indicator of the budget classification code (BCC) is indicated in accordance with the classification of budget revenues of the Russian Federation. Instructions on the procedure for applying the budget classification of the Russian Federation were approved by Order of the Ministry of Finance of Russia dated 01.01.2001 N 74n
OKATO code
(field 105)
which mobilizes funds from the payment of tax (collection) to the budget system of the Russian Federation
Field name
settlement document
Field 106 - Base
payment(2 characters)
about taxes and fees
"TR" - debt repayment at the request of the tax
"PR" - repayment of debt, suspended for collection;
Field 107 -
tax
period
(10 characters)
"MC" - monthly payments;
"КВ" - quarterly payments;
"PL" - semi-annual payments;
"ГД" - annual payments.
half a year (01 or 02).
authority for the payment of taxes (fees);
Field 108 -
room
document
"VU" - the number of the case or material considered by the arbitration court;
"АП" - the number of the inspection report;
"AR" - the number of the executive document and.
When indicating the corresponding information in the indicator of the document number, the "N" sign is not put down. When paying current payments or voluntarily paying off debt in the absence of a tax authority's requirement to pay taxes (fees) (the indicator of the basis of payment has
the value "TP" or "ЗД") in the indicator of the document number zero ("0")
Field 109 -
date
document (10 characters)
The first two digits of the indicator denote a calendar day, they can have values from 01 to 31), the 4th and 5th digits are a month (values from 01 to 12), signs from 7th to 10th indicate the year, in the 3rd and 6-th characters as dividing points are put down ("."). At the same time, for current payments (the value of the indicator of the basis of payment is equal to "TP"), the indicator of the document date indicates the date of the declaration (calculation) submitted to the tax authority, namely the date of the signature of the declaration by the taxpayer (authorized person). In the case of voluntary repayment of debt for past tax periods in the absence of a requirement to pay taxes (fees) from the tax authority (the value of the indicator of the basis of payment is equal to "ЗД"), zero ("0") is entered in the indicator of the document date. For payments for which payment
is made in accordance with the requirement to pay taxes (fees) from the tax authority (the value of the indicator of the basis of payment is "TR"), the date of the requirement is entered in the date indicator of the document. When repayment in installments, deferred, including in connection with the introduction of external management, restructured or
debts suspended for collection, upon payment based on the results of tax audits, as well as upon
repayment of debt on the basis of executive documents in the indicator of the date of the document is indicated if the indicator of the basis of payment takes the value:
external management;
"AP" - the date of the inspection report;
excited on its basis enforcement proceedings
Field 110 -
payment type
"PL" - payment of payment;
"GP" - payment of a fee;
"ВЗ" - payment of the fee;
"AB" - payment of an advance payment or an advance payment;
"PE" - payment of interest;
"PC" - payment of interest;
"ASh" - administrative fines;
"ISH" - other fines established by the relevant legislative or other regulations
Field 24 - appointment
payment
It is allowed to indicate additional information required to identify the purpose of payment
If the employer transfers the withheld debt from his current account, then in the payment document, in accordance with the requirements of the order of the Ministry of Finance of the Russian Federation n "On approval of the Rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budgetary system of the Russian Federation" , in the formalized fields "TIN of the payer (60)", "KPP of the payer (102)" and "Payer (8)" the details of the employer are indicated. In the field "Basis of payment (106)" indicates - "AR" - repayment of debt on writ of execution... In the field "Document number (108)" - indicates the number of the executive document on the basis of which the enforcement proceedings were initiated. In the field "Date of document (109)" - the date of issuance of the court order on the basis of which the enforcement proceedings were initiated is entered. In the field "Purpose of payment (24)" - indicate the full name and TIN of the individual.
How to fix an error in a tax payment
Any accountant, even having calculated the tax correctly, can make a mistake when filling out a payment order for its transfer. Some of them are harmless, but others, despite the fact that the money went to the budget, entail the accrual of penalties. Therefore, it is important to know what to do if an error has crept into the payment system, and what errors can be corrected. Indeed, since 2007, taxpayers have been given the opportunity to clarify some details of the payment with the recalculation of the penalty already accrued on the day of payment<1>.
<1>Clause 7 of Art. 45 of the Tax Code of the Russian Federation.
How errors are found
It is not possible to identify an error in a payment order right away, because it was accepted and executed by the bank and the money was not returned to you. The most common option is that the tax authority finds the error and sends you a notification about the erroneous indication of information in the settlement documents when transferring taxes (fees) and other payments<2>, which contains the details of the payment order that require your clarification.
You can see the error yourself from the budget settlement card, which is maintained by the tax office. Let's say if you have access to the card in electronic form, or you received from, in which you see:
(or) the presence of arrears (arrears) for the tax that was paid by you, and the accrual of a penalty on this arrears;
(or) the presence in the card for a certain tax of debt on penalties or fines that were paid by you;
(or) the presence of an overpayment for any tax, which should not be.
And finally, the most unpleasant option - you get a claim to pay tax (fee, penalty, fine)<3>, which indicates the amounts that you have already paid.
<2>Clause 2 sec. V and Appendix No. 6 of the Recommendations on the procedure for maintaining the database "Calculations with the budget" in the tax authorities, approved. By order of the Federal Tax Service of Russia dated 01.01.2001 N MM-3-10 / [email protected]
<3>Article 69 of the Tax Code of the Russian Federation.
What to do if an error is encountered
First of all, you need to check the payment order yourself. If you do not see any errors in specifying the details, then you need to contact the IFTS with a request for the provision of KRSB to find out what the error is. As soon as the error is confirmed, you need to submit an application to the tax authority with a request to clarify the payment and, if necessary, cancel the penalties (in any form) and attach copies of the payment order with the bank's mark of execution and a bank statement confirming the transfer of the corresponding amounts to the budget.
Based on your application and the reconciliation statement, if any, the tax authority decides to clarify the payment<5>within 10 working days from the date of receipt of the application or from the date of signing the reconciliation act<6>... After that, the amount paid must be correctly reflected in your card for settlements with the budget, and the penalties accrued on the amount of arrears for the period from the date of the actual payment of tax until the day the decision is made to clarify the payment, are reversed<8>.
Attention! The same procedure for clarifying payments applies to interest and fines. It also applies to tax agents <7>.
<4>Paragraph 3, clause 7, Art. 45 of the Tax Code of the Russian Federation.
<5>In form, approved. By order of the Federal Tax Service of Russia dated 01.01.2001 N MM-3-10 / [email protected]
<6>Letter of the Ministry of Finance of Russia dated 01.01.2001 N / 1-324; clause 7 of Art. 6.1, paragraph 5 of Art. 78 of the Tax Code of the Russian Federation.
<7>Clause 8 of Art. 45 of the Tax Code of the Russian Federation.
<8>Letters of the Ministry of Finance of Russia dated 01.01.2001 N / 2-122, dated 01.01.2001 N / 2-3, dated 01.01.2001 N / 1-371.
Annex 1
┌───────┐
(──┤0401060│
______________________ ______________________ └───────┘
Access. to the bank of payments. Written off from the account. boards.
│ ┌─────┐
PAYMENT ORDER N (3) ______________ _______________ │ (101) │
Date Type of payment └─────┘
Sum │ (6)
in words │
─────────┴──────┬─────────────┬────────┬──────────────────────────
INN (60) │KPP (102) │Sum (7)
(8) ├────────┼─────────────────────────
│Count. N │ (9)
Payer │ │
──────────────────────────────┼────────┤
(10) │BIK │ (11)
├────────┤
│Count. N │ (12)
Payer's bank │ │
──────────────────────────────┼────────┼──────────────────────────
(13) │BIK │ (14)
├────────┤
│Count. N │ (15)
Beneficiary's bank │ │
────────────────┬─────────────┼────────┤
TIN (61) │KPP (103) │Count. N │ (17)
────────────────┴─────────────┤ │
(16) ├────────┼──────┬──────────┬───────
│View op. │ (18) │Payment term. │ (19)
├────────┤ ├───────────┤
│Naz. square (20) │Ocher. circuit board (21)
├────────┤ ├───────────┤
Recipient │Code │ (22) │Res. field │ (23)
──────────────┬──────┬─────┬──┴──────┬─┴──────┴──────┬────┴┬──────
(104) │ (105)│(106)│ (107) │ (108) │(109)│(110)
──────────────┴──────┴─────┴─────────┴───────────────┴─────┴──────
Purpose of payment
__________________________________________________________________
Bank signatures
_________________________
(43) _________________________
DESCRIPTION OF PAYMENT ORDER FIELDS
Name | Meaning |
|
Payment order | Title of the document |
|
Form number according to OKUD OK 011-93, class "Unified System of Banking Documentation" |
||
Payment order number. The number of the payment order is indicated in numbers. If the number consists of more than three digits, payment orders when making payments through the settlement network of the Bank of Russia are identified by the last three digits of the number, which must be different from "000" |
||
Date of preparation of the payment order. Indicate the day, month, year - in numbers (in the format DD.MM. YYYY) or the day - in numbers, month - in words, year - in numbers (in full) |
||
Payment type | In payment orders submitted to the institutions of the Bank of Russia for making a payment by post or telegraph, it is affixed by "mail" and "telegraph", respectively. In payment orders submitted for the implementation of electronic settlements, this field is entered "electronically" in accordance with regulations Bank of Russia, regulating electronic payments. Payment orders submitted for making urgent payments are marked "urgently" in accordance with the regulations of the Bank of Russia. In other cases, the field is not filled |
|
Suma in cuirsive | Indicated from the beginning of the line with a capital letter the amount of payment in words in rubles, while the word "ruble" ("rubles", "rubles") is not reduced, the kopecks are indicated in numbers, the word "kopeck" ("kopecks", "kopecks") is also not reduced ... If the payment amount can be omitted in words, the payment amount and the equal sign "=" are indicated in the "Amount" field |
|
The amount of payment is indicated in figures, rubles are separated from kopecks by a dash "-". If the amount of the payment is expressed in figures in whole rubles, then the pennies can be omitted, in this case the amount of the payment and the equal sign "=" are indicated, while the amount of the payment in whole rubles is indicated in the field "Amount in words" |
||
Payer | The name of the payer of funds is indicated. |
|
Payer's account number |
||
Payer's bank | ||
Bank identification code (BIC) of the payer's bank. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "RF BIC Reference Book" |
||
Payer's bank account number |
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payee's bank | The name and location of the credit institution are indicated |
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Bank identification code (BIC) of the payer's bank. |
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Beneficiary bank account number |
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Recipient | The name of the recipient of funds is indicated. |
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Beneficiary account number |
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Operation type. Code (01) is put in accordance with the accounting rules in The Bank of Russia or the rules of conduct accounting in credit institutions located on the territory of the Russian Federation |
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Payment term. | Payment term. Not completed until instructed by the Bank of Russia |
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The purpose of the payment is code. Not completed until instructed by the Bank of Russia |
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Ocher. boards. | Payment order |
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Not completed until instructed by the Bank of Russia |
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Res. field | Reserve field. To be filled in in the cases established regulations Bank of Russia |
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Purpose of payment | The purpose of the payment is indicated |
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Place for the stamp of the payer |
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Payer's signature |
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Bank marks | The stamp (s) of the credit institution are affixed |
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Access. to the bank of payments. | Received at the payer's bank. The date of receipt of the payment order to the payer's bank is indicated according to the rules established for the "Date" field |
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Written off from the account. Plat. | Charged off from the payer's account. The date of debiting funds from the payer's account is indicated according to the rules set for the "Date" field |
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TIN / KPP of the payer |
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The value of the TIN of a tax, customs or other state authority, local authority is indicated. |
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Status | Payer status indicator 2 digits 01 - taxpayer (payer of fees) 02 - tax agent 03 - collector of taxes and fees, 04 - tax authority, 05 - territorial bodies Federal Service bailiffs, 06 - participant in foreign economic activity, 07 - customs authority, 08 - a payer of other payments making transfers of payments to the budgetary system of the Russian Federation (except for payments administered by tax authorities) ("08"), 09 - taxpayer (payer of fees) - individual entrepreneur, 10 - taxpayer (payer of fees) - private notary, 11 - taxpayer (payer of fees) - a lawyer who has established a lawyer's office, 12 - taxpayer (payer of fees) - head of a peasant (farm) economy, 13 - taxpayer (payer of fees) - another individual - bank client (account holder), 14 - a taxpayer making payments to individuals ( item 1 item 1 of Art. 235 Of the Tax Code of the Russian Federation), 15 - a credit institution that issued a settlement document for a total amount of transfer of taxes, fees and other payments to the budgetary system of the Russian Federation, paid by individuals without opening a bank account |
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The value of the checkpoint of the tax, customs or other government authority, local authority is indicated. |
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Budget code | The indicator of the budget classification code (BCC) is indicated in accordance with the classification of budget revenues of the Russian Federation. Instructions on the procedure for applying the budget classification of the Russian Federation were approved by Order of the Ministry of Finance of Russia dated 01.01.2001 N 74n |
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OKATO code | The value of the OKATO code is indicated municipality in accordance with All-Russian classifier objects of administrative-territorial division, on the territory |
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Field name | Value of the field of the settlement document |
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base If a settlement document is entered in field 106 | "TP" - payments of the current year; |
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tax | The indicator is used to indicate the frequency of payment of a tax (collection) or a specific date of payment of a tax (collection) established by the legislation on taxes and fees - "day. Month. Year". |
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room When specifying the document number in the indicator of the corresponding | The indicator of the document number is indicated depending on the value of the indicator of the reason for payment: |
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date | The first two digits of the indicator denote a calendar day, they can have values from 01 to 31), the 4th and 5th digits are a month (values from 01 to 12), signs from 7th to 10th indicate the year, in the 3rd and 6-th characters as dividing points are put down ("."). In this case, for current payments (the value of the indicator of the basis of payment is equal to "TP"), the date of the declaration (calculation) submitted to the tax authority is indicated in the indicator of the document date, |
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payment type | "НС" - payment of tax or duty; |
Sample of filling out a payment document
LLC "Palmira" transfers taxes, fees and other payments to the budget of the budgetary system of the Russian Federation through the Bank Branch Orenburg, with which an agreement on settlement and cash services has been concluded.
Cashless settlements are carried out on payment orders.
The organization prepares payment orders in accordance with the requirements of Regulation No. 383-P "On the rules for transferring funds" dated June 19, 2012.
Features of filling in fields 104-110 of the payment order:
Field 104 is the budget classification code (BCC) in accordance with the classification of budget revenues of the Russian Federation. The budget classification code is twenty digits. The first three characters correspond to the number assigned to the chief administrator of budget revenues, in accordance with the legislation of the Russian Federation. Code 182 - Federal Tax Service of Russia. A block of four characters from the 14th to the 17th digits details the purpose of the payment. Enter 1000, 2000 or 3000 here, focusing on field 110 "Payment type": 1000 - advance payment or tax (collection); 2000 - payment interest; 3000 - amounts monetary penalties(penalties) for payment. In the requisite "104" of the order for the transfer of funds, the BCC value is indicated:
- - 18210602010021000110 tax on property of organizations;
- - 18210102000010000110 personal income tax;
- - 18210202010061000160 insurance contributions to the Pension Fund;
- - 18210202101081011160 insurance premiums to the MHIF.
The value of the OKATO code of the municipality, on the territory of which funds are mobilized from the payment of tax (collection) to the budgetary system of the Russian Federation in accordance with the All-Russian Classifier of Objects of Administrative and Territorial Division, is reflected in field 105.
The indicator of the reason for payment has two characters and is indicated in field 106. Main values:
TP - payments of the current year;
ЗД - voluntary repayment of arrears for past tax periods in the absence of a requirement to pay taxes (fees) from the tax authority;
TR - repayment of debt at the request of the tax authority for the payment of taxes (fees);
РС - repayment of debt in installments;
OT - repayment of deferred debt;
RT - repayment of the restructured debt;
AP - repayment of debt under the inspection certificate;
AR - repayment of debt under the executive document.
If zero is entered in field 106, the tax authorities, if it is impossible to unambiguously identify the payment, independently refer the received funds to one of the grounds.
The indicator of the tax period is used to reflect the frequency of payment of tax (collection) or a specific date of payment established by the legislation on taxes and fees. For the key figure for the tax period, field 107 is provided.
MS - monthly payments (for example: MS.02.2013 - payment for February 2013);
КВ - quarterly payments (for example: КВ.01.2013 - payment for the 1st quarter of 2013);
PL - semi-annual payments (for example: PL.01.2013 - payment for the 1st half of 2013);
ГД - annual payments (for example: ГД.00.2013 - payment for 2013).
Field 108 gives an indicator of the document number. It depends on the value of the indicator of the basis of payment.
The date of the document on the basis of which the payment is made is reflected in field 109 and consists of ten characters.
The type of payment is reflected in field 110. Possible values of this indicator:
Payment of tax or duty - NA;
Payment of payment - PL;
Payment of duty - GP;
Contribution payment - ВЗ;
Advance payment or prepayment - AB;
Payment of penalties - PE;
Tax sanctions established Tax Code Russian Federation - CA;
Administrative fines - ASh.
Before concluding a work contract or the purchase of building materials, in which, as a rule, very serious amounts appear, a thorough check of a potential counterparty for reliability and integrity is definitely necessary. The study and analysis of the extract from the Unified State Register of Legal Entities guarantees the safety of the planned transaction. The extract indicates the registration number and the date of registration of the original document, and not the date of issue of the extract and its number.
Under the text of the extract, indicate the position of the person who signed the document, his initials, surname. The personal signature of the official as part of the "signature" variable is not put in the statement.
In office work, extracts are considered to be a kind of copy of a document. Therefore, in order for the extract to acquire legal force, it must be certified. As well as for copies of documents, the need for certification with a seal of statements intended for use within an organization is usually fixed in an internal normative document... And when sending an extract to a third-party organization, it is certified with a seal.
An example of an organization's payment order is given in (Appendix B).
The indicator has 10 characters, eight of which have semantic meaning, and two are separators and are filled with dots (".").
It is used to indicate the frequency of payment of the tax (collection) or the specific date of payment of the tax (collection) established by the legislation on taxes and fees - "day. Month. Year".
The frequency of payment can be monthly, quarterly, semi-annual or annual.
1. The first two digits of the tax period indicator are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees, which is indicated as follows:
"MC" - monthly payments;
"KB" - quarterly payments;
"PL" - semi-annual payments;
"GD" - annual payments.
In the 4th and 5th digits of the tax period indicator for monthly payments, the number of the month of the current reporting year is put down, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half year.
The month number can take values from 01 to 12, the quarter number from 01 to 04, the half-year number - 01 or 02.
In the 3rd and 6th digits of the tax period indicator, dots (".") Are put down as separating signs.
In 7-10 digits of the tax period indicator, the year for which the tax is paid is indicated.
When paying tax once a year, the 4th and 5th digits of the tax period indicator are filled with zeros. If the legislation on taxes and fees for an annual payment provides for more than one term for the payment of a tax (fee) and specific dates for payment of the tax (fee) are set for each term, then these dates are indicated in the indicator of the tax period.
Samples of filling out the indicator of the tax period:
MS.02.2015; "KB.01.2015"; "PL.02.2015"; "GD.00.2014".
The tax period is indicated for payments of the current year, as well as in the case of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (due) for the past tax period in the absence of a requirement to pay taxes (fees) from the tax authority. In the indicator of the tax period, you should indicate the tax period for which the payment or additional payment of tax (collection) is carried out.
2. When paying a deferred, deferred, restructured debt, repayment of debt suspended for collection, repayment of debt on demand for the payment of taxes (fees) from a tax authority or repayment of debt in connection with the introduction of external management, in the indicator of the tax period in the format "day, month, year "a specific date is indicated (for example:" 09/05/2015 "), which is interconnected with the indicator of the basis of payment (paragraph 5 of these Rules) and may indicate, if the indicator of the basis of payment has the meaning:
"TR" - the payment deadline set in the claim for payment of taxes (fees) from the tax authority;
"PC" - the date of payment of a part of the tax by installments in accordance with the established schedule of installments;
"FROM" - the date of the end of the deferral;
"RT" - the date of payment of a part of the restructured debt in accordance with the restructuring schedule;
"PB" - repayment by the debtor of the debt in the course of the procedures used in the bankruptcy case;
"ПР" - the date of completion of the suspension of collection;
"IN" - repayment of the investment tax credit.
If the payment is made for the purpose of paying off the debt according to the act of the conducted audit ("AP") or the executive document ("AR"), then zero ("0") is entered in the indicator of the tax period.
In case of early payment of tax (due) by the taxpayer, the tax period indicator shall indicate the first forthcoming tax period for which the tax (due) must be paid.