Sample filling out a payment order for the payment of income tax
Payment order or payment order a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or pay a dividend of the founder, transfer wages to employees, etc. everything is below )
A payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Small organizations and individual entrepreneurs do not need an Internet bank. it is difficult, expensive and less secure. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, such as this one.
Where can I get a payment order for free? How do I fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment orders in Excel for 2016-2017, made using the free Business Pack program. It is a fast and simple program. In addition to payments, it also contains a bunch of useful documents. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional features are paid, but for payment orders it is free.
Sample payment
Since 2017, tax payments can be clarified if there was the correct name of the bank and the correct account of the recipient. The rest of the contributions must be returned and paid again (subparagraph 4, paragraph 4, article 45 of the Tax Code of the Russian Federation).
Taxes, in contrast to contributions, are calculated and paid rounded to the nearest whole rubles.
Purpose of payment: Income tax of organizations (except for consolidated groups of taxpayers) at the end of 2016, credited to the federal budget (payment amount - 100,000 rubles)
Payer status: Payer status: 01 - for organizations.
TIN, KPP and OKTMO should not start from scratch.
Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "INN" of the payer - the INN of the one for which the tax is paid; "KPP" of the payer - KPP of the one for which the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer, for whom they pay, and the one who pays; "Payer status" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.
From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Oblast will have to put new bank details, in the Payer Bank field, you need to put the “Central Bank of Russia GU for the Central Federal District” and indicate the BIC “044525000”.
In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF), they put 0.
Fig. A sample of filling out a payment order for the payment of Income Tax in Business Pack.
KBK Income tax
Actual for 2016-2017. In 2017, the KBK was not changed.
| Payment | KBK for tax | KBK for penalties | KBK for fine |
|---|---|---|---|
| Income tax credited to the federal budget | 182 1 01 01011 01 1000 110 | 182 1 01 01011 01 2100 110 | 182 1 01 01011 01 3000 110 |
| Income tax credited to the budgets of the constituent entities of the Russian Federation | 182 1 01 01012 02 1000 110 | 182 1 01 01012 02 2100 110 | 182 1 01 01012 02 3000 110 |
| Profit tax in the implementation of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and does not provide for special tax rates for the transfer of the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation | 182 1 01 01020 01 1000 110 | 182 1 01 01020 01 2100 110 | 182 1 01 01020 01 3000 110 |
| Income tax on income of foreign organizations not related to activities in Russia through a permanent establishment, except for income received in the form of dividends and interest on state and municipal securities | 182 1 01 01030 01 1000 110 | 182 1 01 01030 01 2100 110 | 182 1 01 01030 01 3000 110 |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | 182 1 01 01040 01 1000 110 | 182 1 01 01040 01 2100 110 | 182 1 01 01040 01 3000 110 |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | 182 1 01 01050 01 1000 110 | 182 1 01 01050 01 2100 110 | 182 1 01 01050 01 3000 110 |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | 182 1 01 01060 01 1000 110 | 182 1 01 01060 01 2100 110 | 182 1 01 01060 01 3000 110 |
| Income tax on income received in the form of interest on state and municipal securities | 182 1 01 01070 01 1000 110 | 182 1 01 01070 01 2100 110 | 182 1 01 01070 01 3000 110 |
All payments
See the full list of payment orders:
With the help of this online service, you can keep accounting on OSNO (VAT and income tax), STS and UTII, generate payment orders, 4-FSS, SZV-M, Unified Settlement and submit any reports via the Internet, etc. (from 350 rubles / months). 30 days free (now for new 3 months free). At the first payment (via this link) three months as a gift.