What is the payment code. How to fill in the payment order fields. Income tax payment code
Payment code is a unique identifier that allows you to analyze the payment turnover within the framework of the state financial system to ensure effective tax administration.
Payment purpose code: function
Payment purpose code - unique number that allows you to identify a financial transaction. Coding makes it easy to analyze cash flows when generating tax documents. Identifiers are used for the following purposes:
- forecasting macroeconomic indicators;
- assessment of inflationary processes;
- study of the state of the financial system of the state.
The timing of collecting information data when using payment purpose codes can be significantly reduced.
When filling out settlement documents, indicate the operation code according to the accepted template.
Tax payment codes: what to indicate?
Payment tax contributions carried out according to the prescribed schedule, prescribing unique identification numbers (UIN) - tax payment codes in the "Code" field of the order. They will be assigned by the inspectors of the respective service.
Indicating the code is mandatory only if it has been assigned to the recipient financial resources FTS. If it is necessary to pay a penalty or fine in the absence of a UIN, the value "0" must be entered in the appropriate column.
The field "Code" is subject to mandatory filling, because otherwise banking organization will not process the payment. If there is an error, identification settlement transaction can be done using other details.
Down payment code for income tax payment
Advance payments are made according to the schedule:
- first quarter;
- half a year;
- nine month;
- monthly.
When performing settlement operations, an advance payment code is indicated - a number (KBK), which allows it to be deciphered: purpose, identification of the payer, manager Money.
KBK includes 4 blocks:
- budget revenue administrator (3 digits);
- type of budget revenues (10 digits);
- subtype of budget revenues (4 digits);
- operation classification (3 digits).
Incorrect indication of the KBK in payment order generated for the payment of taxes on advance payments may lead to the accrual of interest.
Customs payment codes: purpose
Customs payment codes - numbers characterizing the type financial contributions provided by law. Participants externally economic activity are obliged to enter the relevant information when processing payment orders.
Examples of payment codes:
- fees for operations (declaration of goods, registration) - 1010;
- customs escort - 1020;
- import duties - 2010, 2020;
- VAT - 5010.
When filling out payment accounts, you must indicate the code budget classification.
If the details fields are filled in incorrectly, the funds received are taken into account as unclear, which can lead to penalties as a result of late payment of banknotes.
Payment by payment code is a convenient tool for making financial transactions
The use of unique identifiers in payment financial systems allows the payer to speed up the process of processing settlement documents. Payment by the code of payment for services, products, contributions provides the possibility of unambiguous identification of the recipient, which eliminates the risk of errors.
When filling out the forms and entering the details during the online payment process, make sure that the code numbers are reproduced accurately.
Funds sent "in the wrong place" will be frozen until the circumstances are clarified or sent to the account of an organization that is not the recipient of the payment.
Currency payment code: when to indicate?
By implementing financial operations with the currency, you must indicate the currency payment code. The identifier is used when making transactions:
- prepayment for goods;
- payment for the delivered products;
- purchase / sale of foreign banknotes;
- issue;
- purchase / sale of real estate.
Identifier format: (VO<код вида валютной операции>). The codes are static. They are determined by the Central Bank.
The use of numbers provides the ability to control cash flows of all levels of the financial system and simplifies the procedure for paying contributions of various kinds for taxpayers.
1. Operations with derivatives financial instruments are coded depending on the type of the underlying asset with which the financial transaction is carried out, indicating the payment purpose code (hereinafter referred to as the code) of the corresponding section.
2. Under section 1 “Specific translations”.
Code 150 "Transit transfers on correspondent accounts of banks" is indicated by the intermediary bank. Upon receipt of a transit payment, the beneficiary's bank indicates the codes of the sectors of the economy and the purpose of payments corresponding to the transactions for further submission of the Information. The necessary details of this payment by the beneficiary's bank are indicated on the basis of an agreement between clients, in accordance with which payment is made for sold goods or services rendered.
Code 181 "Letter of credit operation" is indicated when the issuing bank transfers the amount of money (coverage) to secure the obligations under the letter of credit from the account of the ordering client to the account of this bank (except for the transfer of the amount of remuneration for the execution of the letter of credit), and refunds when the letter of credit is revoked. When carrying out operations with letters of credit, the transfer of money by the issuing bank to the beneficiary's account is coded depending on the purpose of the payment, including:
1) payment under the letter of credit by the issuing bank with money in the amount of the letter of credit placed at its disposal for the duration of the letter of credit with the condition of the possible use of this money for payments under the letter of credit (with covered letters of credit);
2) payment under a letter of credit in favor of a resident or non-resident from the client's current account (in case of uncovered letters of credit);
3) payment by letter of credit from own funds the bank from the account "Debtors for documentary operations" (in the absence of money on the client's account by the time of payment with uncovered letters of credit);
4) crediting of money by the non-resident bank to the correspondent account of the resident bank.
Code 182 "Operations under the guarantee" is indicated by the issuing bank when transferring the amount of money (coverage) to secure the obligations under the guarantee from the account of the ordering client to the account of this bank (except for the transfer of the amount of remuneration under the guarantee), refund if the guarantee is canceled. In the event of a guarantee event, the transfer of money by the guarantor bank to the client is coded depending on the purpose of the payment.
3. Under section 3 "Deposits (deposits)".
Section 3 "Deposits (Deposits)" does not include payments to other persons for goods, services, specific transfers, payments and (or) transfers referred to other sections of the Detailed Table of Payment Purpose Codes.
If the initiator of the payment has information about the sources and purposes of crediting cash to the bank account and withdrawing from the bank account, the code corresponding to the purpose of the payment shall be indicated. Codes 311 "Placement of demand deposits (opened on the basis of an agreement bank deposit) ”, 331“ Cash deposit to current accounts ”, 321“ Withdrawal from a demand deposit (opened on the basis of a bank deposit agreement) ”, 341“ Cash withdrawal from current accounts ”are indicated in the absence of this information.
4. Under sections 5 "Securities, bills and certificates of deposit issued by non-residents of the Republic of Kazakhstan and investments in foreign capital"And 6" Securities and bills issued by residents of the Republic of Kazakhstan and participation in the authorized capital of residents of the Republic of Kazakhstan "sale valuable papers to a non-resident is coded by a participant in a resident transaction as a purchase of these securities by a non-resident;
5. For sections 7 "Goods and intangible assets" and 8 "Services".
In sections 7 "Goods and intangible assets" and 8 "Services", the types of goods and services are set out taking into account the national classifier of the Republic of Kazakhstan GK RK 04-2008 "Classifier of products by type of economic activity (CPVED)" and the international methodology BPM6 (Guidelines for the balance of payments and International Investment Position, Sixth Edition) of the International Monetary Fund.
Payments for goods and intangible assets, services include prepayment (advance payments).
Section 7 "Goods and intangible assets" does not include payments for precious metals classified under Section 2 "Transactions with foreign currency and precious metals ”.
Code 730 “Purchase of non-produced non-financial assets” is indicated when making payments for:
1) land and its subsoil, including payments for the right of permanent land use;
2) tangible assets that are used to produce goods and services, however, are not themselves the result of production;
3) acquired intangible assets (including software, patents, goodwill, trademarks, trademarks). Acquisition of the right to use intangible assets reflected under code 853 "Payment for the use of intellectual property".
When paying legal entities for the purchased electricity, gas and water ( utilities) code 710 "Payments for goods, except for real estate and goods with payment purpose codes 711, 712 and 713" is indicated.
6. Under section 9 “Payments to the budget and payments from the budget”.
This section includes codes for payments to the state budget and refund of payments from state budget(except for pensions and benefits).
Code 911 is indicated when transferring accrued (calculated) and other obligations to the budget (except for penalties and fines) provided for by the Budget Code of the Republic of Kazakhstan dated December 4, 2008 and the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other obligatory payments to the budget "( tax code). The exceptions are the amounts payable: on liabilities to the budget based on the results of inspections by state revenue bodies; when changing (extending) the timing of the payment of taxes, on liabilities to the budget based on the results of an in-house audit.
Code 912 is indicated when paying the accrued penalties on liabilities to the budget for violation of the deadlines for paying taxes, other mandatory and other payments to the budget. The exception is the amount of penalties: calculated based on the results of inspections by the state revenue authorities; accrued when changing (extending) the timing of payment of taxes; accrued based on the results of in-house control.
Code 913 is indicated when paying the amounts of fines imposed for administrative offenses calculated in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses dated July 5, 2014 (hereinafter - the Code of Administrative Offenses). The exception is the amount of fines: imposed based on the results of inspections by the state revenue authorities; imposed before the extension of the due date for the payment of taxes.
Code 914 is indicated when transferring the amounts of taxes, other mandatory and other payments to the budget (except for penalties and fines) presented for payment on the basis of a notification of the amounts accrued based on the results of inspections by the state revenue authorities.
Code 915 is indicated when paying the penalties calculated based on the results of inspections by the state revenue authorities. The exception is the amount of penalties: accrued on liabilities to the budget, accrued when changing (extending) the timing of payment of taxes, accrued based on the results of an in-house audit.
Code 916 is indicated when paying the amounts of fines imposed based on the results of inspections by the state revenue authorities. The exception is the amount of fines: imposed for violation of the legislation of the Republic of Kazakhstan (except for those imposed based on the results of inspections by the state revenue authorities); imposed before the extension of the due date for the payment of taxes.
Code 917 is indicated when paying taxes to the budget with a modified (extended) payment deadline.
Code 918 is indicated when paying the penalties accrued when changing (extending) the deadline for paying taxes. The exception is the amount of penalties: accrued on liabilities to the budget for violation of tax payment deadlines; calculated based on the results of inspections by state revenue authorities; accrued based on the results of in-house control.
Code 919 is indicated when paying the amounts of fines imposed before the extension of the tax payment deadlines. The exception is the amount of fines: imposed for administrative offenses in the field of taxation, calculated in accordance with the Code of Administrative Offenses, imposed based on the results of audits by the state revenue authorities.
Code 921 is indicated when transferring the amounts of taxes, other mandatory and other payments to the budget (except for penalties) presented for payment on the basis of a notice of elimination of violations revealed by the results of an in-house audit.
Code 922 is indicated when paying the penalties calculated based on the results of an in-house audit. The exception is the amount of penalties: accrued on liabilities to the budget; accrued when changing (extending) the timing of payment of taxes; calculated based on the results of inspections by state revenue authorities.
Code 924 is indicated when transferring the penalty charged on the returned amount of the excess value added tax, which was not confirmed during the audit by the state revenue authorities.
Code 968 is indicated when refunds to taxpayers of an excess or erroneously paid amount of penalty interest on liabilities to the budget.
Code 971 is indicated when refunds to the taxpayer's bank account from the budget of excessively (erroneously) paid amounts of taxes, other mandatory and other payments.
Code 975 is indicated in case of excessive or erroneous payment of amounts to the budget, transfer of taxes and other liabilities to the budget from one budget classification code to another budget classification code.
Code 976 is indicated in case of erroneous enrollment of taxes, other obligatory and other payments to the budget to other state revenue bodies, when transferring excessively or erroneously paid tax and payments to other state revenue bodies.
Code 978 is indicated when refunds to taxpayers of the paid amount of the fine on liabilities to the budget.
Code 979 is indicated for other payments, including official transfers (subventions, budget withdrawals, and others) and loan repayments.
Code 991 is indicated when resident individuals transfer taxes, other mandatory and other payments to the budget (except for penalties and fines).
Code 992 is indicated when individuals - citizens pay penalties charged for late payment of obligations to the budget.
Code 993 is indicated when individuals-citizens pay the amounts of fines imposed for administrative offenses, calculated in accordance with the Code of Administrative Offenses.
Code 995 is indicated when paying the amounts of fines imposed by the state revenue authorities for administrative offenses, calculated in accordance with the Code of Administrative Offenses.
Recently, the topic of payment systems has been very popular and has been covered in detail in the media. At the same time, the backbone payment system in Russia is the payment system of the Bank of Russia. As part of the development of its functionality, I would like to draw attention to the potential capabilities of one of its constituent parts - the information and analytical system of the payment system of the Bank of Russia (IAS PS), which should contribute to the transition of the Central Bank of the Russian Federation to high-quality new level analytical work.
In accordance with the Concept for the Development of the Bank of Russia payment system for the period up to 2015, this system should receive all the necessary information about the participants and events taking place in the Bank of Russia payment system, including in real time. Structural divisions of the Bank of Russia and customers (the Federal Treasury and its territorial bodies, credit institutions) information from the IAS PS will be provided in the part related to them.
In order for the IAS PS to become the basis of the financial regulation system, including monitoring the entire national payment system, it must process all the necessary primary information contained in the settlement documents. This will ensure not only Information support managing the entire payment system of the Bank of Russia as a whole, but also monitoring the complex of systems operating outside the Central Bank of the Russian Federation ( financial markets, private payment systems and others, including individual financial institutions) that can have a systemically significant impact on the national payment and banking system Russia. To solve such a global task, the IAS PS should not only accumulate, but also conduct analytical processing of all primary information contained in the settlement documents of all participants in the national payment system of Russia, including information on the purpose of payment.
However, at present, primary payment documents contain not only digital information that is convenient for analytical processing. The field of the payment document "purpose of payment" also contains the corresponding verbal information. Such information, contained in settlement documents, which in a year more than three trillion pieces pass through the national payment system, at a given level of development of productive forces, cannot be subjected to continuous analytical processing, and, as a result, is currently estimated only by expert means with a large margin of error. ...
In the author's opinion, an important role in the study of liquidity flows should be assigned to the coding of information that is in the field of the settlement document "purpose of payment". Based on the payment purpose code (KNP), the IAS PS of the Bank of Russia would be able to structure the payment turnover in terms of economic content, highlighting the liquidity flows formed by payments that have the same purpose.
Analytical services of the Central Bank of the Russian Federation will be able to make an analytical sample of data on cash flows by any given parameters by the method of cubes in interactive mode or close to real time. In this case, the question may arise about the expediency of preserving many reports that are being prepared for the Bank of Russia by financial institutions. It may turn out that most of the reports sent by financial institutions to the regulator will turn out to be generally unnecessary, since all information about all accounting entries of any bank will be in the database of the Bank of Russia at the end of their operating day, and the regulator will be able to independently form and analyze the operating activities of any financial institution as part of their prudential supervision over any period of time.
Using the codes, it will be possible to analyze the payment turnover in order to monitor, firstly, the efficiency and smooth operation of the payment system, and secondly, the general economic factors that affect the payment system (crisis phenomena in the economy, trends in inflation rates, etc.). etc.).
Analysis of the internal structure of the payment turnover with the allocation of liquidity flows, as well as trends in their development, will contribute to the solution of specific management tasks of the BR PS. In this case, we are talking about the fact that obtaining an objective assessment of trends in the development of payment turnover both in quantity and volume, as well as forecasting the operating load on the payment system are necessary to improve the services of any payment system.
In addition, modeling the behavior of systemically important participants in the payment system, including those in interdependence, which will be clarified using the IAS PS, may be of interest for prudential banking supervision, as well as for the service overseeing payment systems.
We also note that the increase in the transparency of transactions carried out through the payment system, which can be provided by the IAS PS, in the case of the introduction of the KNP will contribute to more effective execution laws on combating the legalization (laundering) of proceeds from crime and the financing of terrorism.
Building on the basis of primary data from settlement documents processed by the IAS PS, the balance of payment turnover will make it possible to identify the state of intra-industry and intersectoral payment relations, as well as foreign economic payment relations in conjunction with changes in the areas of credit and money circulation... These capabilities of the IAS PS can be in demand both by the planning and economic services of the Bank of Russia and the Ministry of Economic Development of the Russian Federation.
The study of the financial system using the KNP will provide an analysis of factors affecting the payment system, stress testing of the Bank of Russia payment system, modeling the most unfavorable scenarios for the development of the global financial crisis and other undesirable phenomena for the payment system.
Analysis of changes in the volume of payments in the context of goods and services can provide the necessary information for monitoring and modeling trends in changes in the exchange proportions between various goods (services) that develop in the market, and, ultimately, for inflationary processes. This may turn out to be extremely important not only for the Bank of Russia, but also for the Ministry of Economic Development of the Russian Federation.
Let's clarify this thought simple examples... Suppose that under the conditions modern economy When offering his goods to the market, the seller is guided by some prices and the ratio of these prices to other goods (exchange proportions), and at the moment when he acts as a buyer, the proportions of exchange may turn out to be qualitatively different. If such changes have occurred, the seller will receive a value either significantly lower or significantly higher than that which was enclosed in the goods sold by him. Getting more value will contribute to the expanded reproduction of its activities.
If he receives less value, his business may become unprofitable, which will lead to a reduction in his production. Ultimately, under an unfavorable scenario, all these factors become the reasons for the development of inflation and the crisis of social production. Thus, the analysis of the correlation between the dynamics of investments in production and consumption costs in the context of the selected goods and services will allow us to build a more effective forecast of economic development, including the growth rates of production and inflation.
Thus, the use of payment purpose codes in settlement documents improves the quality of information that comes from the payment turnover in the interests of banking supervision and monitoring of the national payment system of Russia, and can also be used in the preparation of macroeconomic forecasts.
In conclusion, we note that the capabilities of the KNP will be used as widely as possible if the list of payment purpose codes turns into all-Russian classifier... Then the KNP will become obligatory requisite any settlement document, and the amount of information contained in the "purpose of payment" field can be reduced and will include only the details of the agreements that served as the basis for the corresponding payments. Under these conditions, the KNP can become the main source of information and a search parameter for office checks tax service, solving business disputes, etc. Among other things, an introduction to settlement document the payment purpose code will reduce labor costs due to the transition to new standards of payment documents, an increase in the level of formalization and unification, and automated modes of their filling.
Detailed information on carrying out operations to transfer funds in favor of organizations is given in the Guide to Using the SMS Bank.
For transactions on the transfer of funds in favor of organizations using the SMS-bank are set.
Beneficiary's name | Beneficiary code | |
latin symbols | cyrillic symbols |
|
Housing and communal services | ||
Utility bills (EIRTS) in Moscow | EIRC EIRC + | EIRTS EIRTS + |
Payment by personal profile in billing of North-West Bank | BILLINGNW SZB | SZB |
Utility bills (GUP VTsKP) in St. Petersburg | VCKP | VCKP |
OJSC "KrasnoyarskEnergoSbyt" | KRASENERGO | KRASENERGO |
GUK "Zhilfond" (Krasnoyarsk) | GUKKR GUKKRAS | GUKKR GUKKRAS |
Payment by personal profile in billing of East Siberian Bank | BILLINGKR VSB | BILLINGCR VSB |
MUP EIRTS (Rostov-on-Don) | MUPEIRC | MUPEIRTS |
State Unitary Enterprise RO "IVC Housing and Communal Services" | IVCJKH | IVCZHKH |
KirovEnergo | KESB43 | KIROVENERGO |
mobile connection | ||
Beeline | BEELINE | BEELINE |
MTS | MTS | MTS |
Megafon Moscow | MEGAFON | MEGAPHONE |
TELE2 Russia | TELE2 | TELE 2 |
Megaphone Caucasus | MEGAFONKV MOBIKOMKV | MEGAFONKV MOBIKOMKV |
Megaphone Volga region | MEGAFONVOLGA | MEGAFONVOLGA |
MegaFon North-West | MEGAFONNW | MEGAFONSZ |
Megaphone Siberia | MEGAFONSIBIR | MEGAFONSIBIR |
Megaphone Ural | MEGAFONURAL | MEGAFONURAL |
Megaphone Khabarovsk | MEGAFONDV | MEGAFONDV |
Megafon Center (including the North and South branches) | MEGAFONCENTER MEGAFONCENTER MEGAFONTSENTR | MEGAFONCENTER |
UralSvyazInform (UTEL) | UTEL | YUTEL |
Motive | MOTIV | Motive |
BaikalWestCom | BWC | BVK |
EniseyTelecom | ETK | ETC |
JSC "AKOS" | AKOS | AKOS |
Nizhny Novgorod cellular(NSS) | NCC | NSS |
OJSC "New Telephone Company" | NTK | NTK |
Orenburg GSM CJSC | ORENBURGCSM | ORENBURGGSM |
Skylink Moscow | SKYLINKMW | SKYLINKMSK |
Skylink Vladimir | SKYLINKVLD | SKYLINKVLD |
Skylink Voronezh | SKYLINKVRG | SKYLINKVRZH |
Skylink Yekaterinburg | SKYLINKERB | SKYLINKERB |
Skylink Izhevsk | SKYLINKIG | SKYLINKIZH |
Skylink Kaluga | SKYLINKKLG | SKYLINKKLG |
Skylink Krasnodar | SKYLINKKR | SKYLINKCR |
Skylink Nizhny Novgorod | SKYLINKNN | SKYLINKNN |
Skylink Novosibirsk | SKYLINKNSB | SKYLINKSB |
Skylink Omsk | SKYLINKOM | SKYLINCOM |
Skylink Rostov | SKYLINKRTV | SKYLINKRTV |
Skylink Ryazan | SKYLINKRYZ | SKYLINKRYAZ |
Skylink Northwest | SKYLINKNW | SKYLINKSZ |
Skylink Tver | SKYLINKTVR | SKYLINKTVR |
Skylink Ulyanovsk | SKYLINKUL | SKYLINKUL |
SMARTS Astrakhan | SMARTSASTR | SMARTSASTER |
SMARTS Volgograd | SMARTSVOLG | SMARTSVOLG |
SMARTS Penza | SMARTSPEN | SMARTSPEN |
SMARTS Volga region | SMARTSPV | SMARTPV |
SMARTS Samara | SMARTSSAM | SMARTSAM |
SMARTS Cheboksary | SMARTSCH | SMARTSCHEB |
SMARTS Yaroslavl | SMARTSY | SMARTSYAR |
Sotel Bashkiria | SOTELBASH | SOTELBASH |
Ulyanovsk GSM | ULYANOVSK | ULYANOVSK |
Internet, telephony, television | ||
Moscow City Telephone Network (MGTS) | MGTS | MGTS |
NTV + | NTV NTV + | NTV NTV + |
Cosmos TV | COSMOSTV KOSMOSTV | SPACE |
MTU Intel | MTU | MTU |
Stream, Stream TV | STREAM STRIM | STREAM |
Golden Telecom | GOLDEN | GOLDEN |
RUCENTER | RUCENTER | RUCENTER |
AKADO | AKADO | AKADO |
Rostelecom | ROSTELECOM ROSTELMSKDOLG | ROSTELECOM OSTELMSKDOLG |
Rostelecom (Ural branch) | ROSTELURAL | ROSTELURAL |
YOTA | YOTA | |
QWERTY | QWERTY | |
The company "Kabinet" | KABINET | CABINET |
Corbina Telecom | CORBINA | CORBINA |
Net by Net company | NETBYNET | NETBYNET |
ARCTEL | ARCTEL | ARCTEL |
OJSC Rostelecom (St. Petersburg branch) | SZTELSPB | |
OJSC Rostelecom (Novgorod branch) | SZTELNVG | |
OJSC "Rostelecom" (Pskov branch) | SZTELPSK | |
OJSC Rostelecom (Murmansk branch) | SZTELMUR | |
OJSC "Rostelecom" (Kaliningrad branch) | SZTELKLG | |
OJSC Rostelecom (Karelian branch) | SZTELKAR | |
OJSC Rostelecom (Leningrad Regional Branch) | SZTELOBL | |
Volga Telecom (Nizhny Novgorod branch) | VOLGATEL52 VOLGATELNVG | VOLGATEL52 |
Volga Telecom (Kirov branch) | VOLGATEL43 VOLGATELKIR | VOLGATEL43 |
Volga Telecom (Chuvash branch) | VOLGATEL21 VOLGATELCHU | VOLGATEL21 |
Volga Telecom (Mari branch) | VOLGATEL12 VOLGATELMAR | VOLGATEL12 |
Volga Telecom (Mordovian branch) | VOLGATEL13 VOLGATELMOR | VOLGATEL13 |
Digital Telephone Networks South (DTN) | CTS | DH |
Digital Telephone Networks ("INTERNET" service) | CTSINET | TsTSINET |
Southern Telecommunications Company (UTK) | UTK | UTK |
TransTelecom (TTK) | TTK | TTK |
Ufanet | UFANET | UFANET |
SPARK | SPARK | SPARK |
Center Telecom (Ryazan) | CENTELRZN | CENTELRZN |
Domolink (Ryazan) | DOMOLINKRZN | DOMOLINKRZN |
Interregional TransitTelecom (MTT) | MTT | MTT |
EKANET company | EKANET | EKANET |
LLC "Infocenter" | INFOCENTER | INFOCENTER |
CONVEX | CONVEX | CONVEX |
CJSC "KTB-2000" | KTB2000 | KTB2000 |
OJSC "Business Communications Agency" | ADS ADSNN | ADS ADSNN |
LLC "KETIS" | KETIS | KETIS |
CJSC "VyatKTV" | VKTV | VYATKTV |
LLC "ORIONET" | ORIONET | ORIONET |
Internet Service Provider Etherway | ETHERWAY | EZERWAY |
PJSC "Tattelecom" | Letai | letay |
OOO "InfoLada" | INFOLADA | INFOLADA |
Company "Green Point - Stavropol" | ZTSTAV | ZTSTAV |
Electronic wallets | ||
Yandex money | YANDEX | YANDEX |
WebMoney | WEBMONEY | |
Money @ Mail.Ru | MAIL MONEYMAIL | MAIL MONEY |
Wellpay | WELLPAY | WELLPAY |
Other | ||
Sberbank (credit card loan repayment) * | CREDIT KREDIT | CREDIT |
Federal Tax Service Russia (FTS) | FNS | FTS |
AVON | AVON | AVON |
Mary Kay | MARYKAY | MARIKEY |
Company "Ticket-on-Line" (payment for railway and air tickets) | BILET BILETONLINE | TICKET TICKETONLINE |
Xsolla company (2PAY) | 2PAY | 2PAY TUPEY |
* At the moment, the service has been implemented for credit agreements(only with differentiated repayment scheme) individuals- clients of the North-West Bank of Sberbank of Russia, Ural Bank Sberbank of Russia, South-West Bank of Sberbank of Russia, Northern Bank of Sberbank of Russia, Far Eastern Bank of Sberbank of Russia, Ryazan OSB No. 8606 of Central Russian Bank of Sberbank of Russia.
The code in the 2019 payment order is one of the details that are indicated when making payments to the budget. What this field is, what are the rules for filling it out, where to get information about the code, you will learn from our article.
What is the "Code" field in the payment order for?
In the field numbered 22 "Code" such a variable as a unique identifier of payments (UIN) is indicated. The codes of the payment order in 2018 are applied when transferring budget payments, and the rules for filling out this code in the payment order are stipulated in the order of the Ministry of Finance dated 12.11.2013 No. 107n.
WEIN is the number unique identifier accruals, which makes it easier for the fiscal authority to recognize the payer who made the payment in the program for fixing tax receipts.
When and how to fill in the "Code" field
The code field in the payment order of 2018 is filled in differently, depending on whether the payer independently transfers funds to the budget or fulfills the requirement of the fiscal authority.
If the payer acts independently by sending an order for transfer, then 0 is entered in the “Code” field. When a request for making payments to the budget comes from a fiscal authority, then in the payment order in this field the code must correspond to the UIN. This rule directly follows from clause 1.21.1 of the regulation of the Bank of Russia dated June 19, 2012 No. 383-P, which states that the UIN must be entered into the payment order when it is assigned by the recipient of funds.
but latest clarifications Federal Tax Service of the Russian Federation (letter dated 13.03.2017 No. ZN-4-1 / [email protected]) indicate that filling in the UIN number does not add anything to the information about the payer, if in payment document the TIN of the latter is given. And the TIN for the payment order is a mandatory requisite. That is, it is also permissible to indicate 0 in the field for UIN when paying on demand.
Read more about this position of the Federal Tax Service in the material "Does UIN need a payment for a fine?" .
IMPORTANT! In payment orders in 2019, the field codes intended for entering the UIN cannot be left blank. If you do not have data on UIN or there is reason not to indicate it, you just need to put 0. Leaving field 22 empty, you risk getting a refusal to process the payment from a banking institution.
In which case the UIN is filled in when paying tax for a third party, see. .
Where to get UIN
The source of information on UIN is claims for payment of taxes and penalties. Therefore, if you are not among the debtors for payments to the budget, then you will not have UIN either - as a requisite for entering into a payment order, it simply will not be generated by the recipient of the payment due to the absence of such a document as a requirement from the fiscal authority.
Example
LLC "Lira" did not pay on time property tax, in connection with which the fiscal authority sent a claim to the address of this debtor, in which he indicated the UIN. When fulfilling the request and forming the payment order, the accountant of LLC Lira transferred the UIN from the document sent by the fiscal authority to field 22.
Can a bank mandatorily require UIN
Sometimes banking institutions simply oblige payers to fill in field 22 of the UIN when sending orders for payment to the budget. How legitimate is this demand?
It all depends on the basis of your payment. If you make a tax payment on the basis of an independent calculation, then you simply have nowhere to take the value of the unique identifier, because there is no reference book for this requisite, and there cannot be, since the key word here is “unique”, that is, unrepeatable. In this case, 0 is set in field 22, but if the tax is paid at the request of the fiscal authority in which the UIN is indicated, then field 22 must be filled in, but the figure entered in it can correspond to either the UIN number or the value 0.
To avoid inaccuracies when paying taxes, we recommend that you familiarize yourself with the material