Order of the Ministry of Finance 58 of 05.04. The rules for filling out payments for paying taxes and contributions have been changed. Ministry of Finance of the Russian Federation
Made changes to the rules for filling out payments, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Now the regulatory legal act establishes that when transferring insurance premiums to the IFTS, organizations must put in field 101 the code "01", and entrepreneurs (when paying contributions both for employees and "for themselves") - "09". The amendments also affected the rules for processing payments when transferring taxes and contributions by third parties.
Field 101
Until now, it was not completely clear how to fill in field 101 of payment orders when paying insurance premiums. Recall that in this requisite you need to indicate the status of the organization or individual entrepreneur that transfer funds to the budget.
We wrote about the options for filling in this requisites in the article "". Some leading banks have recommended that field 101 indicate the status "08". According to the order of the Ministry of Finance dated November 12, 2013 No. 107n, this code is intended for payers (both organizations and individual entrepreneurs) who transfer funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation.
However, the tax authorities did not share this position. Recall that at the beginning of this year, the FTS announced that if the employer (organization or individual entrepreneur) transfers insurance premiums from payments to employees, then in field 101 "Payer status" of the payment order, the status "14" should be indicated.
Later, the FTS stated the opposite: organizations must indicate the code "01", and entrepreneurs - "09". At the same time, according to the current rules, these values are intended for taxpayers - legal entities and taxpayers-entrepreneurs (IE). And, as you know, in the Tax Code, the concepts of "taxpayer" and "payer of insurance contributions" are separated.
As a result, the Ministry of Finance has finally corrected the names of the statuses of the payers. According to the amendments, which will come into force on April 25, in field 101 “Payer's status, one of the following status values is indicated:
- "01" - a taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a legal entity;
- "09" - a taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - an individual entrepreneur.
Code "08" is now used when transferring payments to the budget that are not taxes, fees, insurance premiums or other payments administered by tax authorities. And the code "14" has been removed altogether.
Thus, if the organization transfers insurance premiums for employees, then in the field it must clearly indicate the code "01". If the individual entrepreneur pays insurance premiums (both for employees and “for himself”), then he should put down the code “09”.
Automatic generation of bills allows you to avoid errors when filling them out. Some web services for submitting reports (for example, "") allow you to generate a payment in 1 click based on the data from the declaration (calculation) or the request for payment of tax (contribution) sent by the inspections. All necessary updates - the recipient's details, current BCC, codes for the payer's status - are promptly installed in the service without the user's participation. When filling out the payment order, all actual values are substituted automatically.
Payment of taxes and contributions by other persons
Recently, another person can pay taxes and fees for the organization and the entrepreneur (see ""). In this regard, the Ministry of Finance approved the procedure for filling in the details by a legal and authorized representative of the payer. So, a payment order for the payment of taxes and contributions transferred by another person must be filled in as follows.
In the "TIN" field, the value of the TIN of the payer is indicated, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled.
If the payer-individual does not have a TIN, then zero ("0") is entered, and the Unique identifier of the accrual (document index) is indicated in the "Code" field;
In the "KPP" field (filled in when paying tax for a legal entity) - the value of the KPP of the payer whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled. When fulfilling the obligation to pay payments for individuals, zero ("0") is indicated in the "KPP" variable;
In the "Payer" field - information about the payer - a legal, authorized representative or another person making the payment.
In the "Purpose of payment" field, the TIN and KPP (for individuals, only TIN) of the person making the payment are indicated, then the separating symbol "//" is put, and then the name of the taxpayer (payer of contributions) whose obligation to the budget is fulfilled;
Field 101 "Payer status" indicates the status of the person for whom the tax or contributions are paid. For example, the code "01" - for legal entities, "09" - for individual entrepreneurs, 13 - for "individuals".
From April 25, 2017, payment orders must be filled out according to the new rules. Changes are due to the entry from the specified date. We must say right away that the new procedure for filling out "payments" applies to all organizations and individual entrepreneurs, so we recommend that you read this article as carefully as possible. In it, we gave examples of filling out payment orders according to the new rules, and also told in detail what the amendments were about.
What changes are we talking about
In order to pay taxes and insurance premiums to the budgetary system of the organization, individual entrepreneurs and individuals use payment order forms, the form of which is given in Appendix No. 3 to the Regulation, approved. The Bank of Russia dated June 19, 2012 No. 383-P.
The rules for filling out payment orders were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules were amended by Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n. The amendments enter into force on April 25, 2017. Consequently, from this date, in fact, new rules for filling out payment orders will come into effect.
The commented amendments resolve two rather serious issues, namely:
- from April 25, 2017, a disputable situation was resolved with the completion of field 101 of the payment order "Payer status";
- Since April 25, 2017, it has been officially fixed how exactly to fill out payment orders when transferring taxes or insurance premiums by third parties.
How to fill in field 101: resolved a controversial issue
Since the beginning of 2017, disputes related to filling in field 101 of payment orders when paying insurance premiums have not subsided. In this field, recall, it is required to indicate the status of the organization or individual entrepreneur that transfer funds to the budget. "Payer statuses" must be indicated by a two-digit code in accordance with Appendix 5 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n. Since 2017, organizations and entrepreneurs pay insurance premiums according to the details of the tax authorities. In this regard, the accountants had a question about which code to indicate when paying contributions.
Later, the Federal Tax Service changed its position: in the Letter of the Federal Tax Service of Russia dated 03.02.2017 No. ЗН-4-1 / 1931, it was reported that organizations that transfer contributions for employees must indicate code 01 in field 101 of the payment. , - code 09. As a result, confusion arose. It seemed that no one already knew which code was correct. We examined this controversial situation in detail in the article "";
Since April 25, 2017, the list of payer status codes for field 101 of the payment order has been updated. From this date, it has been officially stated that in order to transfer insurance premiums according to the details of the Federal Tax Service Inspectorate, you must specify the code:
- 01 - if insurance premiums for employees are paid by the organization;
- 09 - if insurance premiums are paid by the individual entrepreneur (both for employees and "for himself").
Use code 08 from April 25, 2017 when transferring non-tax payments to the budget that are administered by the Federal Tax Service Inspectorate. Earlier, we recall that code 08 was proposed to be used by organizations and entrepreneurs when transferring to the FSS contributions for "injuries" for employees.
If organizations and entrepreneurs transfer taxes as a tax agent, including personal income tax for employees, then code 02 must be indicated in field 101 "Payer status" of the payment. Since April 25, 2017, nothing has changed in this part.
Suppose that the organization transfers pension insurance contributions for its employees for April 2017. In field 101, now it is absolutely necessary to indicate the code 01 ... With a different code, the bank will simply not process the payment order and will return it to the payer. A sample payment for the payment of insurance premiums, taking into account the new filling rules, will look like this:
If, for example, in 2017, insurance premiums "for themselves" or for their employees will be transferred by an individual entrepreneur, then in field 101, the code "09" must now be officially shown. For clarity, we will give an example of a payment order when an individual entrepreneur in 2017 makes a payment for insurance premiums from income within 300,000 rubles.
Filling in orders when paying taxes and fees for others
From November 30, 2016, taxes for an organization can be officially paid by its founder, director or another company or an individual. From January 1, 2017, insurance premiums can also be transferred for third parties. We have studied this topic in detail in the article “See. "".
Note: In this article, we suggested that in 2017 it would be logical to adjust the rules for filling out payments and provide for a special procedure for filling out payment orders for the transfer of taxes and contributions by third parties.
The corresponding changes have indeed been made to the procedure for filling out bills. The amendments will also take effect from April 25, 2017. From this date, when paying taxes and contributions for others, the following rules must be adhered to:
- in the fields "Tax ID of the payer" and "KPP of the payer" of the payment, you need to show the details of the person for whom the payment is made. If money is transferred for an individual who does not have a TIN, then in the corresponding field put "0", and in the field "Code" - UIN;
- in the "Payer" field, you should specify information about the representative who actually transfers the money;
- in the field "Purpose of payment" mark the TIN and KPP (for individuals only TIN) of the person making the payment, and then put the sign "//" and indicate the name of the payer of taxes or contributions;
- in field 101 "Payer status" - show the status of the person for whom the payment is made (01 - for organizations, 09 - for individual entrepreneurs and 13 - for individuals).
- Application. Prices not lower than which the purchase (excluding imports), deliveries (excluding exports) and retail sale of vodka, alcoholic beverages and other alcoholic products with a strength of over 28 percent (excluding cognac, brandy and other alcoholic beverages made from wine, grape, fruit, cognac, calvados, whiskey distillates), for 0.5 liters of finished product
Order of the Ministry of Finance of Russia of May 11, 2016 N 58n
"On the establishment of prices not lower than which purchases (excluding imports), supplies (excluding exports) and retail sale of alcoholic beverages with a strength of over 28 percent are carried out"
With changes and additions from:
In accordance with the second paragraph of Article 5 of the Federal Law of November 22, 1995 N 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" (Collected Legislation of the Russian Federation, 1995 , No. 48, Art. 4553; 1999, No. 2, Art. 245; 2001, No. 53, Art. 5022; 2005, No. 30, Art. 3113; 2009, No. 1, Art. 21; 2011, No. 30, Art. 4566; 2012, N 53, 7611; 2013, N 30, Art. 4065; 2015, N 1, Art. 43) and on the basis of clause 1 of the Decree of the President of the Russian Federation of January 15, 2016 N 12 "Issues of the Ministry of Finance of the Russian Federation "(Collected Legislation of the Russian Federation, 2016, No. 3, Art. 473) I order:
1. Install:
a) the price of vodka, alcoholic beverages and other alcoholic products with a strength of more than 28 percent (with the exception of cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, calvados, whiskey distillates) for 0.5 liters of finished products, not below which the purchase (with the exception of import) of alcoholic beverages is carried out from an organization supplying such products on the basis of a license for the production, storage and supply of produced alcoholic beverages, and delivery (except for export) of alcoholic beverages by the organization on the basis of a license for the production, storage and delivery of produced alcoholic beverages, in the amount according to the Appendix to this order;
b) the price not lower than which the purchase (with the exception of import) of alcoholic beverages is carried out from an organization supplying such products on the basis of a license for the production, storage and supply of produced alcoholic products, and the supply (except for export) of alcoholic beverages by the organization on the basis of a production license , storage and delivery of produced alcoholic beverages, in the amount of:
for brandy and other alcoholic beverages made from wine, grape, fruit, cognac, calvados, whiskey distillates, with the exception of cognac - 239 rubles per 0.5 liter of finished product;
for cognac - 329 rubles for 0.5 liters of finished products;
c) the price of vodka, alcoholic beverages and other alcoholic products with a strength of over 28 percent (with the exception of cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, calvados, whiskey distillates) for 0.5 liters of finished products, not below which the purchase (except for import) of alcoholic beverages is carried out from an organization supplying such products on the basis of a license for the purchase, storage and supply of alcoholic beverages, and delivery (except for export) of alcoholic beverages by the organization that purchases it from another organization, in the amount in accordance with Appendix to this order;
d) the price not lower than which the purchase (with the exception of import) of alcoholic beverages is carried out from an organization supplying such products on the basis of a license for the purchase, storage and supply of alcoholic beverages, and the supply (except for export) of alcoholic beverages by an organization that purchases it from another organizations, in the amount of:
for brandy and other alcoholic beverages made from wine, grape, fruit, cognac, calvados, whiskey distillates, with the exception of cognac - 250 rubles per 0.5 liter of finished product;
for cognac - 338 rubles for 0.5 liters of finished products;
e) the price of vodka, alcoholic beverages and other alcoholic products with a strength of over 28 percent (with the exception of cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, calvados, whiskey distillates) for 0.5 liters of finished products, not below which retail sale of such alcoholic beverages is carried out, in the amount in accordance with the Appendix to this order;
f) the price, not lower than which the retail sale of alcoholic beverages is carried out, in the amount of:
for brandy and other alcoholic beverages made from wine, grape, fruit, cognac, calvados, whiskey distillates, with the exception of cognac - 307 rubles per 0.5 liter of finished product;
for cognac - 388 rubles for 0.5 liters of finished products.
2. Prices, no lower than which the purchase (excluding imports), deliveries (excluding exports) and retail sale of alcoholic beverages with a strength of over 28 percent, bottled in consumer containers of a different capacity are carried out, are calculated in proportion to the prices established in accordance with subparagraphs "a" - " f "of paragraph 1 of this order, with the exception of vodka bottled in consumer containers with a volume of over 0.375 to 0.5 liters, the price of which is equal to the price of vodka bottled in consumer containers with a capacity of 0.5 liters.
The rules for filling out payment orders must be observed by organizations, individual entrepreneurs and individuals when they pay taxes or insurance premiums. Of course, the personnel of the personnel department are not directly connected with filling out payments. However, as you know, in a small company a personnel officer and an accountant are often one person. Therefore, we decided it would be expedient to inform that from April 25, 2017, payment orders must be filled in a new way. From this date, the changes have been made to the rules for filling out payment orders. We will tell you what exactly has changed and give examples of new payments.
Why did you change the filling rules
When paying taxes, insurance premiums, state fees and other payments, organizations, individual entrepreneurs, lawyers, notaries, members of peasant farms and ordinary individuals will fill out payment order forms, the form of which is given in Appendix No. 3 to the Regulations, approved. The Bank of Russia dated June 19, 2012 No. 383-P. Completed payments are transferred to the bank, which is obliged to execute the order of the payer.
The rules for filling out payment orders were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They say what and where to write off when generating a payment order, as well as which codes to use. The Russian Ministry of Finance decided that these rules need to be adjusted. And they published the Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n, which amended them. The amendments enter into force on April 25, 2017. Let us explain what exactly has changed and give examples of filling out payments according to the new rules.
Payer status in field 101: new list
Fields 101 in payment orders are called Payer Status. The status of the organization or individual entrepreneur that transfers funds to the budget is entered into it. Payer Statuses is a two-digit code. The list of such codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Here's an example of a few common codes:
| Example codes for field 101 | |
|---|---|
| Payer's code in field 101 | When to indicate |
| 1 | The organization transfers taxes from its own activities |
| 2 | Organizations and entrepreneurs list taxes as a tax agent, including personal income tax for employees |
| 8 | Organizations and entrepreneurs transfer to the FSS contributions for "injuries" for employees |
| 9 | The entrepreneur transfers fixed payments on contributions for compulsory pension (medical) insurance for himself, as well as transfers contributions for employees |
Many people know that a lot of controversy arose around the topic of filling in field 101 in 2017. The fact is that at the beginning of 2017, the FTS recommended that organizations and individual entrepreneurs, when paying insurance premiums for employees, enter code 14. However, banks refused to make such payments and demanded that code 01 or 08 be indicated in field 101.
Later, in the Letter of the Federal Tax Service of Russia dated 03.02.2017 No. ЗН-4-1 / 1931, it was said that organizations that pay contributions for their employees must indicate code 01 in field 101 of the payment order. And individual entrepreneurs making contributions for employees - code 09 As a result of the change in positions, a strange situation has developed. It seemed that no one already knew which code was correct.
However, since April 25, 2017, the list of payer status codes for field 101 of the payment order has been changed. And they prescribed that in order to pay insurance premiums in favor of the IFTS, the code should be indicated:
- 01 - if insurance premiums for employees are paid by the organization;
- 09 - if insurance premiums are paid by the individual entrepreneur (both for employees and "for himself").
Use code 08 from April 25, 2017 when transferring non-tax payments to the budget that are administered by the Federal Tax Service Inspectorate.
Thus, since April 25, 2017, the controversial issue of which code to indicate in field 101 when paying taxes and insurance premiums has been closed. There should be no more disagreements on this score.
"On amendments to the Order of the Ministry of Finance of the Russian Federation of November 12, 2013 N 107Н"
Edition of 04/05/2017 - Valid from 04/25/2017
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER
dated April 5, 2017 N 58n
ON AMENDMENTS TO THE ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION OF NOVEMBER 12, 2013 N 107N
In accordance with the Federal Law of July 3, 2016 N 243-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance contributions for compulsory pension, social and medical insurance" (Meeting of the legislation of the Russian Federation, 2016, N 27, Art.4176; N 49, Art.6844), as well as in order to improve the automated procedures for processing information contained in orders for the transfer of funds in payment of payments to the budget system of the Russian Federation, I order:
<1>
2. This order enters into force in accordance with the established procedure, with the exception of paragraph eleven of subparagraph "d" of paragraph 3, paragraph of the fifth subparagraph "a", subparagraph "c", paragraphs of the second, fourth - fifth, tenth subparagraph "d", paragraphs of the second - the fifth, ninth subparagraph "e" of clause 4, paragraphs of the third - sixth subparagraph "e", paragraphs of the third - fourth subparagraph "g" of clause 5, subparagraphs "b" - "c", paragraphs of the second - third subparagraph "l" of clause 6 Amendments effective from October 2, 2017.
The minister
A.G. SILUANOV
APPROVED BY
by order of the Ministry of Finance
Russian Federation
dated 05.04.2017 N 58n
CHANGES THAT ARE MADE TO THE ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION "N 107N" OF NOVEMBER 12, 2013 ON THE APPROVAL OF THE RULES FOR INDICATING INFORMATION IN THE DETAILS OF THE REGISTRATION OF THE FREEDOM STATE
1. In the order of the Ministry of Finance of the Russian Federation of November 12, 2013 N 107n "On approval of the Rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budget system of the Russian Federation" (registered with the Ministry of Justice of the Russian Federation on December 30, 2013 No. , registration N 30913; Rossiyskaya Gazeta, 2014, January 24) (hereinafter - the order)<1>:
<1>As amended by orders of the Ministry of Finance of the Russian Federation dated October 30, 2014 N 126n (registered with the Ministry of Justice of the Russian Federation on December 2, 2014, registration N 35053; Rossiyskaya Gazeta, 2014, December 10) and dated September 23, 2015 N 148n (registered with the Ministry of Justice of the Russian Federation on November 27, 2015, registration N 39883; Official Internet portal of legal information http://www.pravo.gov.ru, December 2, 2015, N 0001201512020002).
a) in the preamble:
after the words "N 44, Art. 5646" add the words "; 2016, N 49, Art. 6844";
the words "as amended by the Ordinance of the Bank of Russia dated July 15, 2013 N 3025-U" On amendments to the Bank of Russia Regulation dated June 19, 2012 N 383-P "On the rules for transferring funds", registered by the Ministry of Justice of the Russian Federation on August 14. 2013, registration No. 29387 "replace with the words" as amended by Bank of Russia Ordinance No. 3025-U dated July 15, 2013 "On amendments to the Bank of Russia Regulation No. 383-P dated June 19, 2012" On the rules for transferring funds ", registered by the Ministry of Justice of the Russian Federation on August 14, 2013, registration N 29387; Ordinance of the Bank of Russia dated April 29, 2014 N 3248-U "On amendments to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P" On the rules for transferring funds ", registered by the Ministry of Justice of the Russian Federation on May 19, 2014, registration N 32323; Bank of Russia Ordinance No. 3641-U of May 19, 2015 "On Amending Clause 1.21.1 of the Bank of Russia Regulation No. 383-P of June 19, 2012" On the Rules for Transferring Funds ", registered by the Ministry of Justice of the Russian Federation on June 11, 2015, registration N 37649; Ordinance of the Bank of Russia dated 06.11.2015 N 3844-U "On amendments to the Regulation of the Bank of Russia dated 19 June 2012 N 383-P" On the rules for transferring funds ", registered by the Ministry of Justice of the Russian Federation on 27.01.2016, registration N 40831 ";
after the words "N 45, Art. 5822" add the words "; 2014, N 8, Art. 814; N 12, Art. 1296; N 15, Art. 1755; N 26, Art. 3561; N 36, Art. 4869 ; N 40, Art. 5426; N 46, Art. 6355; N 49, Art. 6955; 2015, N> 2, Art. 491; N 5, Art. 838; N 31, Art. 4693; N 38, Art. . 5286; N 40, Art. 5564; 2016, N 2, Art. 325; N 17, Art. 2399; N 28, Art. 4741; N 47, Art. 6654; 2017, N 12, Art. 1732 ";
the third paragraph after the words "for the payment of taxes, fees" to add the words ", insurance premiums";
in the fifth paragraph, the words "(except for payments administered by tax and customs authorities)" shall be replaced by the words "(except for taxes, fees for the commission of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments, administered by the customs authorities) ";
c) in the second paragraph of clause 4:
after the words "registration N 30408" add the words "; Instruction of the Bank of Russia dated July 14, 2014 N 3323-U" On amendments to Appendix 9 to the Regulation of the Bank of Russia dated June 29, 2012 N 384-P "On the payment system of the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on 08/01/2014, registration N 33399; Bank of Russia Ordinance dated 05.11.2015 N 3839-U "On Amendments to the Regulation of the Bank of Russia dated June 29, 2012 N 384-P" On the Bank of Russia payment system ", registered by the Ministry of Justice of the Russian Federation on 09.12.2015, registration N 40044; Bank of Russia dated November 17, 2016 N 4199-U "On Amendments to the Regulation of the Bank of Russia dated June 29, 2012 N 384-P" On the Bank of Russia payment system ", registered by the Ministry of Justice of the Russian Federation on December 07, 2016, registration N 44614)";
after the words "in accordance with the Regulation of the Bank of Russia No. 383-P, while" add the words "in the requisite" 101 "of the payment order, the status" 15 "," is indicated;
d) clause 5 after the words "N 29, Art. 4342" add the words ", Art. 4376; 2016, N 7, Art. 916; N 27, Art. 4293, Art. 4294; N 52, Art. 7482; 2017 , N 1, Art. 12 ".
"taxpayers and payers of fees, tax agents (hereinafter referred to as payers of tax payments); payers of customs and other payments administered by customs authorities (hereinafter referred to as payers of customs payments); payers of insurance contributions; payers of other payments to the budget system of the Russian Federation (hereinafter referred to as payers of other payments), tax authorities; customs authorities; governing bodies of state extra-budgetary funds; legal or authorized representatives of a taxpayer, payer of fees, insurance premiums and other persons performing, in accordance with the legislation of the Russian Federation, the payer's obligation to pay payments to the budget system of the Russian Federation; ";
b) in paragraph 9 of clause 3, the words "(registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration N 33399)" shall be replaced by the words ", registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration N 33399; Ordinance of the Bank of Russia dated 05.11 .2015 N 3839-U "On amendments to the Regulation of the Bank of Russia dated June 29, 2012 N 384-P" On the payment system of the Bank of Russia ", registered by the Ministry of Justice of the Russian Federation on 09.12.2015, registration N 40044; Bank of Russia Ordinance dated November 17, 2016 N 4199-U "On Amendments to the Bank of Russia Regulation dated June 29, 2012 N 384-P" On the Bank of Russia payment system ", registered by the Ministry of Justice of the Russian Federation on December 7, 2016, registration N 44614)" ;
paragraph twenty-one shall be supplemented with the following sentence:
"When paying off an individual's debt, zero (" 0 ") is indicated in the payer's" KPP "variable;";
in the twenty-second paragraph the words "(the abbreviated name is indicated)" shall be deleted;
add paragraphs twenty-three to twenty-seventh as follows:
"for legal entities - the name of the legal entity (the abbreviated name is indicated);
for individual entrepreneurs - the last name, first name, patronymic (if any) and in brackets - "IP", as well as the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence) of the debtor - an individual. Before and after information about the address of registration at the place of residence or the address of registration at the place of stay (if the individual does not have a place of residence), the sign "//" is indicated;
for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary", as well as the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence) of the debtor - an individual. Before and after information about the address of registration at the place of residence or the address of registration at the place of stay (if the individual does not have a place of residence), the sign "//" is indicated;
for lawyers who have established lawyers' offices - last name, first name, patronymic (if any) and in brackets - "lawyer", as well as the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence) of the debtor - an individual. Before and after information about the address of registration at the place of residence or the address of registration at the place of stay (if the individual does not have a place of residence), the sign "//" is indicated;
for other individuals - the surname, name, patronymic (if any) and the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence) of the debtor - an individual. Before and after information about the address of registration at the place of residence or the address of registration at the place of stay (if the individual does not have a place of residence), the sign "//" is indicated. ";
paragraphs twenty-three - twenty-six shall be considered paragraphs twenty-eight - thirty-first;
"Legal or authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons in accordance with the legislation of the Russian Federation on taxes and fees, performing the obligation of the payer to pay tax payments, insurance premiums and other payments, when drawing up orders for the transfer of funds, indicate in the details :
"INN" of the payer - the value of the INN of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. If the payer - an individual has no TIN, zero ("0") is indicated in the payer's "TIN" requisite;
"KPP" of the payer - the value of KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. When fulfilling the obligation to pay payments for individuals, zero ("0") is indicated in the payer's "KPP" requisite;
"Payer" - information about the payer - a legal, authorized representative or another person making the payment:
for legal entities - the name of the legal entity performing the duty of the payer to make payments to the budgetary system of the Russian Federation;
for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyers' offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farmer) households - surname, name, patronymic (if any) and in brackets - "KFH";
for individuals - the surname, first name, patronymic (if any) of an individual performing the duty of a payer to pay payments to the budgetary system of the Russian Federation. ";
in the first paragraph, the words "control bodies over the payment of insurance premiums" shall be replaced by the words "governing bodies of state extra-budgetary funds";
in paragraphs two and three, the words "insurance premium" shall be replaced by the words "insurance premiums";
paragraph ten shall be supplemented with the words "(as amended by Bank of Russia Ordinance N 3540-U, Ministry of Finance of Russia N 10n dated January 22, 2015" On amendments to the Regulation of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation dated February 18, 2014 N 414-P / 8н "On the specifics of settlement and cash services for territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) and governing bodies of state non-budgetary funds of the Russian Federation" (registered by the Ministry of Justice of the Russian Federation on February 17, 2015, registration N36071; Bulletin of the Bank of Russia , 2015, N 22) and these Rules ";
supplement with paragraphs of the following content:
"Bodies of the Federal Treasury on behalf of participants and non-participants in the budget process in cases established by the legislation of the Russian Federation, when drawing up orders to transfer funds to the budget system of the Russian Federation for other persons, indicate in the details:
"TIN" of the payer - the value of the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation is fulfilled;
"KPP" of the payer - the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation is fulfilled;
"Payer" - the name of the Federal Treasury body and in brackets - the name of the payer - the participant and non-participant of the budget process, who submitted the order (the abbreviated name is indicated). ";
paragraph six after the words "payer - an individual" add the words "or in the case of an order for the transfer of funds by a legal, authorized representative or other person TIN (if any) of an individual, TIN of an individual entrepreneur, notary in private practice, lawyer, who established the lawyer's office, the head of the peasant (farm) economy, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled, the surname, name, patronymic (if any) of the legal, authorized representative or other natural person who made money transfer order, ";
add paragraphs eleven to fourteen of the following content:
"when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment indicate in the details:
"KPP" of the payer is the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation is fulfilled. When fulfilling the obligation to pay payments for individuals, zero ("0") is indicated in the payer's "KPP" requisite;
"Payer" - the name of the credit institution (branch of the credit institution) transferring funds to the account of the recipient of funds, and information about the individual performing the duty of the payer to pay payments to the budget system of the Russian Federation: last name, first name, patronymic (if any) ... To highlight information about a payer - an individual, use the sign "//"; ";
in the second paragraph, the words "for the payment of tax payments, insurance premiums and other payments (except for customs payments)" shall be replaced with the words "for the payment of other payments (except for tax payments, insurance premiums and customs payments)";
supplement with paragraphs of the following content:
"when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives
or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation, for each payment indicate in the details:
"INN" of the payer - the value of the INN of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation is fulfilled. If the payer - an individual has no TIN, zero ("0") is indicated in the payer's "TIN" requisite;
"KPP" of the payer is the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation is fulfilled. When fulfilling the obligation to pay payments for individuals, zero ("0") is indicated in the payer's "KPP" requisite;
"Payer" - the name of the federal postal organization that transfers funds to the account of the recipient of funds and information about the individual performing the duty of the payer to pay payments to the budget system of the Russian Federation: last name, first name, patronymic (if any). To highlight information about an individual performing the duty of the payer to pay payments to the budgetary system of the Russian Federation, use the sign "//". ".
after the words "for the payment of taxes and fees" add the words ", including for the commission by tax authorities of legally significant actions, insurance premiums";
the second paragraph shall be stated as follows:
"taxpayers and payers of levies, insurance premiums and other payments, tax agents, tax authorities, legal and authorized representatives of the taxpayer, payer of levies, insurance premiums and other persons performing, in accordance with the legislation of the Russian Federation, the payer's obligation to pay payments to the budget system of the Russian Federation ; ";
paragraphs five, seventh and eighth after the words "taxes, fees" shall be supplemented with the words ", insurance premiums";
the ninth paragraph after the words "on taxes, fees" add the words ", insurance premiums";
in the first paragraph, the number "14" shall be replaced by the number "13";
the second paragraph after the words "taxes, fees" shall be supplemented with the words ", insurance premiums";
in the fourth paragraph, the words ", the organization of the federal postal service" shall be excluded and after the words "taxes, fees" to be supplemented with the words ", insurance premiums";
the fifth paragraph after the words "in the details" 106 "-" 109 "shall be supplemented with the words", "Purpose of payment";
to add paragraph six of the following content:
"In the case of an order on the transfer of funds by a legal, authorized representative or other person acting as a payer - an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a peasant (farm) economy, an individual to pay payments to the budget system of the Russian Federation, in the "Purpose of payment" variable of the register formed for the payment order for the total amount with the register, the information is indicated in accordance with the procedure provided for in subparagraph 7 of paragraph 13 of these Rules. ";
"Credit institutions (branches of credit institutions), when drawing up an order to transfer funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, indicate in the details of the order to transfer funds:";
supplement with paragraphs of the following content:
the words "or a settlement that is part of the municipality" and the words "or 11" shall be deleted;
after the words "from the payment of tax, collection" add the words ", insurance premiums";
f) the third and fifth paragraphs of clause 7 after the words "on the payment of taxes (fees" add the words ", insurance premiums";
the second paragraph after the words "on the payment of tax (the fee" to add the words ", insurance premiums";
in paragraph twelve, the words "sign" N "shall be replaced by the words" number sign ("N") ";
paragraph thirteen after the words "on the payment of tax (the fee" to add the words ", insurance premiums";
paragraph fourteen after the words "in payment of tax payments" shall be supplemented with the words ", insurance premiums";
paragraphs three - six after the words "on the payment of tax (the fee" to add the words ", insurance premiums";
paragraph sixteen after the words "in payment of tax payments" shall be supplemented with the words "insurance premiums";
the first paragraph shall be stated in the following edition:
"13. The requisite" Purpose of payment "of the order for the transfer of funds shall indicate additional information necessary to identify the purpose of the payment, in accordance with Regulation of the Bank of Russia No. 383-P and this Procedure:";
after the words "taxes, fees" add the words ", insurance premiums";
after the words "on payment of tax, collection" add the words ", insurance premiums";
the words "compulsorily executed" shall be replaced by the words "executed (compulsorily executed)";
the name of the taxpayer, payer of fees, insurance premiums and other payments whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - surname, name, patronymic (if any) and in brackets - "KFH"), for other individuals - surname, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence) ). To distinguish this information from other information specified in the "Purpose of payment" variable, use the sign "//". ";
the name of the taxpayer, payer of fees, insurance premiums and other payments whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyers' offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - surname, name, patronymic (if any) and in brackets - "KFH"), for individuals - surname, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;
5) legal representatives and other persons performing, in accordance with the legislation on taxes and fees, the payer's obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation in the requisite "Purpose of payment" :
TIN and KPP of the person (for individual entrepreneurs, notaries in private practice, lawyers who have established law offices, heads of peasant (farmer) households, individuals only TIN) making the payment. This information is indicated first in the "Purpose of payment" variable. To separate information about TIN and KPP, the "//" sign is used. To separate information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
the name of the taxpayer, payer of fees, insurance premiums and other payments whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - surname, name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence)) ... To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;
6) credit institutions when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the requisite " Purpose of payment "indicate:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the money transfer order. To separate information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
name of the taxpayer, payer of fees, insurance premiums and other payments to the budgetary system of the Russian Federation, whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice, - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm ) farms - last name, first name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or address of registration at the place of stay (if absence of a place of residence)). To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;
7) credit institutions, when compiling a register formed for a payment order for the total amount with the register on the basis of an order for the transfer of funds, formed by a legal, authorized representative or other person, indicate in the "Purpose of payment" variable:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the register generated for the payment order for the total amount with the register. To separate information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
last name, first name, patronymic of the individual whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if ( if available) and in brackets - "KFH"). To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//". "Sign.
"Credit institutions (branches of credit institutions), when drawing up an order to transfer funds transferred from the budgetary system of the Russian Federation, not credited to recipients of funds and subject to return to the budgetary system of the Russian Federation, indicate in the details of the order to transfer funds:";
supplement with paragraphs of the following content:
in the details "104", "105", "107" and "Code" - the corresponding values from the order for the transfer of funds, the funds for which were not credited to the recipient; in variable "106" - zero ("0"). ";
supplement with the third paragraph of the following content:
"ПД" - passenger customs declaration; ";
supplement with paragraph sixteen of the following content:
"КВ" - receipt of the recipient of international mail; ";
the fourth paragraph after the words "DE", "DK" shall be supplemented with the words "," PD ";
in the fifth paragraph, the word "number" shall be replaced with the words "the last 7 digits of the number";
add paragraph thirteen of the following content:
"КВ" - the last 7 digits of the receipt number of the recipient of the international mail item; ";
in paragraph fifteen, the words "sign" N "shall be replaced by the words" number sign ("N") ";
supplement with paragraphs of the following content:
in the requisite "101" - in accordance with the Rules for specifying information identifying the person or body that made the order to transfer funds in payment of payments to the budgetary system of the Russian Federation, the status indicator "27";
in the requisite "108" - the number of the order for the transfer of funds, the funds for which have not been credited to the recipient. ";
the third paragraph shall be stated in the following edition:
"DE", "DK", "PD" and "KT", "KK" - the date from the number of the customs declaration; ";
add paragraph eleven of the following content:
"КВ" - date of receipt of the recipient of international mail; ";
supplement with paragraphs of the following content:
"When a credit institution (branch of a credit institution) draws up an order to transfer funds transferred from the budgetary system of the Russian Federation, not credited to the recipient and subject to return to the budgetary system of the Russian Federation, the details of the order to transfer funds indicate:
in the requisite "101" - in accordance with the Rules for specifying information identifying the person or body that made the order to transfer funds in payment of payments to the budgetary system of the Russian Federation, the status indicator "27";
in the requisite "109" - the date of the order for the transfer of funds, the funds for which have not been credited to the recipient. ".
a) in the title, the words "payments administered by tax and customs authorities" shall be replaced by the words "taxes, fees for the commission of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities";
c) in the second paragraph of clause 2, the words "insurance premiums and" shall be deleted;
d) the second paragraph of clause 3 shall be supplemented with the following sentence:
"If there is no BCC in the variable" 104 "of the money transfer order, the value zero (" 0 ") is indicated.";
in the third paragraph, the words "signs" N "and" - "shall be replaced by the words" number sign ("N") and hyphen ("-") ";
add paragraphs twenty-three to twenty-five of the following content:
"28" - a passport of a citizen of the Russian Federation, which is the main document proving the identity of a citizen of the Russian Federation outside the territory of the Russian Federation, including an electronic data carrier;
"29" - certificate of temporary asylum on the territory of the Russian Federation;
"30" - certificate of consideration of the application on the merits. ";
paragraphs twenty-three - twenty-six shall be considered as paragraphs twenty-six - twenty-nine, respectively;
in paragraph twenty-eight, the words "insurance premiums and" shall be deleted;
in the third paragraph, the words "insurance premiums and" shall be deleted; add the fourth paragraph as follows:
"in the requisite" 101 "- in accordance with the Rules for specifying information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation, status indicator" 27 ";";