Today, one of the dominant types of non-cash payments in the Russian Federation is the execution of a payment order. But, despite their widespread use, when generating payment orders, questions often arise about the correct filling in of the document fields. Especially often, legislators change the requirements for providing information positioning the status of the payee and the factor of direction of the payment. This is requisite 110 in the payment order. Let's talk about the features of filling it out in 2018.

General provisions about the document

The payment order form, like all other forms of documents for which settlements are made, was prepared and approved by the Central Bank of the Russian Federation in Regulation No. 383-P dated 06/19/2012. It also presents the methodology, adhering to which the document is filled out, and in Appendix No. 3 - its approved form, indicating the numbered fields for ease of filling. We will not list all the payment details, since only 110 field. In payment order 2018 year, or rather in the requirements of the Central Bank for filling it out, so far there have been no changes, since the last adjustments were approved quite recently - in August 2017. Let's look at the ups and downs of processing this requisite.

Payment order: type of payment in field 110

Code 110 in the payment order indicates the type of payment and is placed in the beneficiary information block. Note that the requirements of the Central Bank of the Russian Federation for the design of this field change quite often. It seems that this is due not only to interdepartmental disagreements and imperfection of legislative norms, but also to the development of technologies.

Thus, the Ministry of Finance of the Russian Federation, by order No. 126n dated 10/30/2014, canceled filling in line 110 of the payment order from 2015, but almost at the same time, the Central Bank of the Russian Federation notes the need to fill in this field and in letter No. 234-T dated 12/30/2014 establishes the obligation to put in marks "0".

The situation has changed in the past year. By order of the Central Bank of the Russian Federation of July 5, 2017 No. 4449-U, new changes were made to Regulation No. 383-P regarding the rules for transferring money. They began to operate from 08/08/2017. We will explain the reasons for the next adjustment and tell you which payments they will affect.

The Bank of Russia had to update the requirements for filling in this field due to the adoption of a new version of the Law “On the National Payment System” No. 161-FZ dated 06/27/2011. In essence, the changes under consideration were the result of the deployment of the state program for the introduction of domestic payment systems, the advantage of which is independence from foreign instruments and sanctions.

Payment order: field 110 in 2018

Filling in requisite 110 today is provided only in cases where the payment is addressed to an individual, and he receives funds from the country's budget. Such payments are:

• Monetary maintenance / allowance / remuneration / employees of state institutions;
• Remuneration of personnel of state institutions, municipal organizations, as well as state non-budgetary funds;
• Scholarships allocated by the state;
• Pensions, compensation and other social payments from the Pension Fund;
• Lifetime maintenance of judges.

If the payment falls under any of the categories indicated in the list, then the type of payment in the payment order 2018 in field 110 is marked with the number "1". It is quite possible that over time this list will expand, since the law No. 161-FZ does not exclude such a possibility.

When making other payments, the rule still applies - field 110 in the payment is not filled out. This is true even for:

• Transfers of a mandatory nature to the treasury;
• Settlements made by companies, entrepreneurs and individuals.

So, filling in line 110 in the payment order in 2018 has become mandatory so far only for money transfer operations to individuals from budget funds.

From this article you will learn:

By Order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n, further changes were made to the Rules for filling out payment orders (in order to improve the automated procedures for processing information contained in payment orders, the rules for specifying information provided for in Appendixes 1-5 to the Order spell out in more detail the requirements regarding the reflection numerical values ​​of the details (the number of characters (digits) in specific details is set, and it is also indicated that in the details all characters cannot simultaneously take on the value "0"), i.e. - the requirements for filling in the details of orders to transfer funds to the budget system of the Russian Federation), some of which came into force on 12/13/2015, others will come into force on 03/28/2016:

Order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n from January 1, 2015 changes the requirements for specifying information in orders for the payment of taxes, fees, customs and other obligatory payments:

Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n introduced the following changes to the rules for filling out payment orders, which must be applied from January 1, 2014:

In the payment order, instead of OKATO, from January 1, indicate OKTMO. And on March 31, a new prop will appear - the UIN code.

What is a payment order

- this is the main settlement document, by which the payer, an individual, an individual entrepreneur or a legal entity, transfers funds from his bank account or without opening an account.

Organizations and individual entrepreneurs use a payment order to pay:

goods, works, services;

taxes, fees, contributions;

payments of legal entities and individual entrepreneurs in favor of their employees;

other payments.

The order can be submitted to the bank on paper or in electronic form, through the bank-client system (Internet banking, etc.).

The form of the form (sample) of the payment order, approved by Regulation No. 383-P

The new payment order form looks like this:

It looks impressive, especially when you consider how responsibly you need to approach the issue of filling out each field of the payment for tax transfer. The price of a mistake is too high - this is the upcoming disputes with officials about the recognition of the fact of paying a tax payment.

To prevent this from happening, let's figure out how to fill out a payment order for each cell (column).

How to fill out a payment order

In order for the payment to reach the recipient, it is necessary to fill out the payment order correctly. At first glance, there is nothing complicated here, but in practice problems very often arise (especially in cases where the tax is recognized as paid), if the payment was made using a "defective" payment order. Therefore, in the following, we will discuss how everything should be done so that they do not arise in the future. To do this, you need to know what each field of the payment means.

The payment order form provides for the entry of information and the location of details in certain fields of the payment order in an encoded form. This is necessary so that all participants (bank, payer, recipient) can understand such an order, can keep records of payments in an automated manner, quickly carrying out document management in electronic form between all participants and other legal relations.

Regardless of to whom you send the payment (to the tax office or the supplier of the goods), the same number is indicated in the upper right corner. This figure is always the same and unchanged (0401060). And it means the number of the unified form of payment order, which is established by the Central Bank of the Russian Federation.

field number Field value	Filling order
3	The number of the payment order is indicated (except 0). The number is assigned by the payer in accordance with the numbering order established by him. The number can be assigned by the bank if the payment order is filled in by the bank for transfers of individuals. According to Regulation No. 383-P, the payment number cannot exceed six digits. However, this restriction is effective from April 1, 2013. According to the previous procedure, the identification of a payment in the settlement network of the Bank of Russia was carried out by the last three digits of the payment document number, which had to differ from 000 (Appendix No. 4 to the Regulation of the Bank of Russia on non-cash payments in the Russian Federation dated 03.10.2002 No. 2-P). During the transitional period from July 9, 2012 to April 1, 2013, it is safer to avoid numbers 1000, 2000, etc.
4
6 Suma in cuirsive	The amount is written from the beginning of the line with a capital letter. The words "rubles" and "kopeks" are indicated in the appropriate case and are not abbreviated. Pennies are indicated by numbers. Now the amount in words must be filled in only in paper payments. In electronic it is no longer needed. But until April 1, 2013, a transitional rule is in effect. In payment orders, it is necessary to write down the amounts in the manner established by the bank (clause 10.4 of Regulation No. 383-P). While many credit institutions require you to fill in both amounts. Moreover, in "client-banks" the amount in words is filled in automatically. If it suddenly disappears, then most likely the bank simply switched to new rules for processing documents. You do not need to fill in the amount manually, but it will not be superfluous to clarify this information with the bank.
7 Sum	The amount is indicated in figures, rubles are separated from kopecks by a "-" sign (for example, 7575-28). If the amount is in whole rubles, without kopecks, then 00 kopecks can be omitted, while the payment amount and the equal sign "=" are put down (for example, 7575=). In this case, in field 6 "Amount in words" kopecks are also not indicated.
8 Payer	Entity: Individual entrepreneur: Individual: An individual engaged in private practice in the manner prescribed by law if the payment is made only through Russian banks - indicates the full name. in full (in the nominative case) and type of activity (for example, a lawyer, etc.); if the beneficiary's bank or the intermediary bank is a foreign bank, then additionally indicate the address of the place of residence/registration * . * Information about the address of the location or place of residence is marked with the sign "//". ** Information about the individual payer is highlighted with the sign "//"
9 sch. No.	The payer's account number is indicated (20-digit, for payments on bank accounts it starts with 405, 406, 407, 408)
10 Payer's bank	The name and location of the payer's bank are indicated (for example, Branch "Go - find" JSC "Nae * business" Nizhny Novgorod)
11	Affixed bank identification code (BIC) payer's bank. The BIC is assigned to each bank upon its opening by the Central Bank of the Russian Federation, and is entered in the specialized Directory of Bank Identification Codes of Settlement Participants making payments through the settlement network of the Bank of Russia.
12 Account No.	Correspondent account number of the payer's bank. If the payer is a client of the Bank of Russia, then the field is left blank.
13 payee's bank	The name and location of the beneficiary's bank are indicated (for example, Frivolny OJSC, St. Petersburg)
14	The bank identification code (BIC) of the beneficiary's bank is affixed. The BIC is assigned to each bank upon its opening by the Central Bank of the Russian Federation, and is entered in the specialized Directory of Bank Identification Codes of Settlement Participants Making Payments Through the Settlement Network of the Bank of Russia.
15 Account No.	The correspondent account number of the beneficiary's bank is indicated. If the recipient is a client of the Bank of Russia, then the field is left empty.
16 Recipient	These requirements of Regulation No. 383-P must be observed in payments to the counterparty.
17 sch. No.	The account number of the recipient of funds (20 digits) is put down.
18 Type of op.	This field ("Type of operation") indicates the code of the payment order. The ciphers of payment and settlement documents are established by the Bank of Russia in the accounting rules for credit institutions. For a payment order, this field must contain the cipher 01 .
19 Payment term.	The field is not filled.
20 Naz.pl.	The field is not filled
21 Ocher. boards.	In the "Priority of payment" field, one of the 6 priorities established by Article 855 of the Civil Code of the Russian Federation is indicated. Most often, settlements by payment order involve the indication of the following priority groups: 3 - payments to the budget, contributions to funds, salary transfers; 6 - settlements with other sellers and suppliers.
22 The code	The field is not filled. From 03/28/2016 UIN can consist of 20 or 25 characters.
23 Res. field	The reserve field is not filled.
24 Purpose of payment	It is indicated: purpose of payment, name of goods, works, services, numbers and dates of contracts, trade documents, other necessary information. It follows from the new Rules that payers fill in VAT as part of the payment at will. The previous rules required that VAT should be shown as a separate line or that the tax was not paid. Banks still require to write in the purpose of payment whether the amount includes VAT. Therefore, it is safer not to refuse such information. These requirements of Regulation No. 383-P must be observed - in all payments.
43 M.P.
61 TIN	The TIN of the recipient of funds (if any) is indicated. From 03/28/2016, the TIN of the recipient of tax payments and insurance premiums can consist of only 10 characters. The recipient's checkpoint () must consist of 9 characters. In this case, the TIN value cannot start with two zeros.
62, 71	Fields are filled bank(indicate the date of receipt by the bank and the date of debiting).
Fields 101 - 110 of the payment order are filled in only when paying payments to the budget or customs payments
101	The status of the payer is indicated: 01 - taxpayer (payer of fees) - a legal entity; 02 - tax agent; 03 - an organization of the federal postal service that has issued a settlement document for the transfer to the budget system of the Russian Federation of taxes, fees, customs and other payments from foreign economic activity (hereinafter referred to as customs payments) and other payments paid by individuals; 04 - tax authority; 05 - territorial bodies of the Federal Bailiff Service; 06 - a participant in foreign economic activity - a legal entity; 07 - customs Department; 08 - a payer of other payments that transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities); 09 - taxpayer (payer of fees) - an individual entrepreneur; 10 - taxpayer (payer of fees) - a notary engaged in private practice; 11 - taxpayer (payer of fees) - a lawyer who has established a lawyer's office; 12 - taxpayer (payer of fees) - the head of a peasant (farm) economy; 13 - taxpayer (payer of fees) - other natural person - bank client (account holder); 14 - a taxpayer making payments to individuals; 15 - a credit institution (its branch) that has issued a settlement document for the total amount for the transfer to the budget system of the Russian Federation of taxes, fees, customs payments and other payments paid by individuals without opening a bank account; 16 - a participant in foreign economic activity - an individual; 17 - a participant in foreign economic activity - an individual entrepreneur; 18 - a payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments; 19 - organizations and their branches that have issued a settlement document for the transfer to the account of the Federal Treasury body of funds withheld from the earnings (income) of the debtor - an individual to pay off debt on customs payments on the basis of an executive document sent to the organization in the prescribed manner; 20 - a credit organization (its branch) that has issued a settlement document for each payment of an individual for the transfer of customs payments paid by individuals without opening a bank account. Note: stamp duty value is entered 08 - a payer of other payments that transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities). From 03/28/2016 (if one of the statuses 09 - 14 is indicated in the payment) and at the same time there is no unique accrual identifier (UIN) in the "Code" variable, then the TIN must be indicated in the field provided for it.
102	The payer is indicated (if any).
103	The checkpoint of the recipient is indicated (if any). From March 28, 2016, the payee's checkpoint must consist of 9 characters. In this case, the value of the checkpoint cannot begin with two zeros.
104	The indicator is indicated in accordance with the classification of budget revenues of the Russian Federation. From 03/28/2016, 20 or 25 characters (numbers) of the CSC must be indicated, while all the characters of the CSC cannot simultaneously take on the value zero (“0”).
105	The value of the code is put down OKATO municipal formation in accordance with the All-Russian classifier of objects of administrative-territorial division, on the territory of which funds are mobilized from the payment of tax (fee) to the budget system of the Russian Federation. From January 1, 2014 in the requisite "105" of the payment order for the payment of taxes, you will need to put down (All-Russian classifier of territories of municipalities) instead of OKATO codes. In this case, it is necessary to indicate the OKTMO code of that urban or rural settlement (intra-urban territory of cities of federal significance, urban district, municipal district), on the territory of which funds are mobilized from the payment of tax, collection and other payments. If the tax is paid on the basis of a tax return, the designated field must contain the OKTMO code in accordance with this tax return. In this regard, starting from January 1, 2014, when filling out tax returns (before the approval of their new forms), taxpayers and tax agents are recommended to put in the field "OKATO code" (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3 / 18585) . In order to unambiguously identify budget payments, the financial authorities of the constituent entities of the Russian Federation, together with the UFK and the Federal Tax Service of Russia, were instructed to update the table of correspondence between OKATO codes and OKTMO codes (letter of the Ministry of Finance of Russia dated 09.10.2013 No. 21-03-05 / 42211). It is better for organizations to clarify in advance in their inspection which codes to put in payments after January 1. From 03/28/2016, it is necessary to indicate the value of the code assigned to the territory of the municipality (inter-settlement territory) or the settlement that is part of the municipality in accordance with OKTMO. The OKTMO code consists of 8 or 11 characters (digits), while all the characters (digits) of the OKTMO code cannot simultaneously take on the value zero ("0").
106	The indicator is indicated grounds for payment, which has 2 characters and can take the following values: "TP"- payments of the current year; "ZD"- voluntary repayment of debts for expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority; "BF"- current payments of individuals - clients of the bank (account holders), paid from their bank account; "TR"- repayment of debts at the request of the tax authority for the payment of taxes (fees); "RS"- repayment of overdue debt; "FROM"- repayment of deferred debt; "RT"- repayment of restructured debt; "VU"- repayment of deferred debt due to the introduction of external management; "ETC"- repayment of debt suspended for collection; "AP"- repayment of debt under the act of verification; "AR"- repayment of debt under the executive document. the "payment basis" field can take the following values: "DE"- customs declaration; "ON"- customs receipt order; "KV"- decision-receipt (when paying a fine); "CT" - the form of adjustment of the customs value and customs payments; "ID"- executive document; "IP"- collection order; "THAT"- requirement to pay customs duties; "DB"- documents of accounting services of customs authorities; "IN"- collection document; "KP"- an agreement on cooperation in the payment of total payments by large payers in a centralized manner. When making other payments to the budget system (for example, payment for the services of budgetary institutions under the jurisdiction of state authorities, certain types of fines and state duties that are not administered by tax authorities) in this fieldaffixed 0. According to the new rules, the attribute "106" is supplemented with the following values ​​for the basis of payment: IN- repayment of the investment tax credit; TL- repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of the debt in the course of the procedures applied in the framework of the bankruptcy case; RK- repayment by the debtor of the debt included in the register of creditors' claims in the course of the procedures applied in the framework of the bankruptcy case; ST- repayment in the course of the said procedures of the current debt.
107	When paying taxes: An indicator of the tax period is put down, indicating the frequency of payment of the tax (fee) or a specific date for the payment of the tax (fee). If a payment is paid monthly, then the indicator looks like: "MS.XX.UUUU" , where XX is the number of the month for which payment is made (from 01 to 12), YUUY is the year for which payment is made (for example: MS.03.2012). If a payment is due quarterly, then the indicator looks like: "KV.XX.UUUU ", where XX is the number of the quarter for which payment is made (from 01 to 04), YUUU is the year for which payment is made (for example: Q.01.2012). If payment is due once every semester, then the indicator looks like: "PL.XX.UUUU", where XX - takes the value 01 or 02, depending on whether the payment is made for the 1st or 2nd half of the year, UUUU - the year for which the payment is made, (for example: PL.02.2012). When paying tax (fee) once a year, the indicator looks like: "GD.00.UUUU", where YUYY is the year for which the payment is being made (for example, DG.00.2012). If a specific payment date is provided, then this date is entered in the format “DD.MM.YYYY” (for example, payment of tax on November 6, 2012 “11/06/2012”) When making customs and other payments from foreign economic activityin this field seems customs authority code.
108	The number of the document on the basis of which the payment is made is affixed. Depending on what value it has, field 108 indicates the number of the following documents: When making payments to the budget: What is in field 106? What to put in field 108? TR the number of the claim of the tax authority for the payment of taxes (fees); RS installment decision number FROM deferred decision number RT restructuring decision number ETC number of decision on suspension of recovery WU number of the case or material considered by the arbitration court AP number of the inspection report AR number of the executive document and the enforcement proceedings initiated on the basis of its TP or ZD 0 If an individual pays a tax (duty) on the basis of a notice filled out by a tax authority, then this field shall be filled with the value specified in the "Document index" field of this notice. What is in field 106? What to put in field 108? DE ON number of the customs receipt order; HF resolution-receipt (upon payment of a fine); CT last 7 characters from the customs declaration number (serial number); ID number of the executive document; IP number of the collection order; THAT number of the claim for payment of customs payments; DB number of the document of the accounting services of the customs authorities; IN collection document number; KP the number of the agreement on interaction when large payers pay total payments in a centralized manner. When making other payments to the budget system (for example, payment for the services of budgetary institutions under the jurisdiction of state authorities, certain types of fines and state duties that are not administered by tax authorities) in this fieldaffixed 0. From 03/28/2016, in field 108 of the order for the transfer of funds, the number of the document, which is the basis for the payment, is indicated. When making current payments, including on the basis of a tax declaration (calculation), or voluntary repayment of debts in the absence of a tax authority requirement to pay a tax (duty) (the indicator of the basis for payment is “TP” or “ZD”), the indicator of the document number indicates zero ("0")
109	The date of the document on the basis of which the payment is made is indicated in the format "DD.MM.YYYY". For current payments(the value (basis of payment) is equal to "TP") in the indicator of the date of the document, the date of the declaration (calculation) submitted to the tax authority is indicated, namely the date of the signature of the declaration by the taxpayer. If a voluntarily repay debt for expired tax periods, in the absence of a requirement to pay taxes (fees) from the tax authority (the value of the indicator of the basis for payment is "ZD"), zero ("0") is entered in the indicator of the date of the document. In other cases, the date of the document, the number of which is indicated in field 108, is indicated. in this fieldaffixed 0.
110	Rules for the design of field 110 of the payment order from 01/01/2015, including the reduced number of required details. From the specified date, it is not necessary to fill in the requisite "110" - type of payment "when issuing a payment order. Instead, the codes of subtypes of income will be reflected in the 14th - 17th digits of the CCC, allowing you to identify the type of payment: 2100 - penalties for the relevant payment; 2200 - interest on the corresponding payment. When paying taxes: The indicator of the type of payment is affixed: "NS"- payment of a tax or fee; "PL"- payment of payment; "GP"- payment of a fee; "VZ"- payment of the fee; "AB"- advance payment or prepayment; "PE"- payment of a penalty; "PC"- payment of interest; "SA"- tax sanctions established by the Tax Code of the Russian Federation; "ASH"- administrative fines; "ISH"- other fines established by the relevant legislative or other regulatory acts. When making customs and other payments from foreign economic activity: The type of payment is indicated in the values: "PCS"- payment of a fine; "ZD"- payment on account of debt repayment; "PE"- payment of a penalty; "TP"- current payment, indicated in other cases. When making other payments to the budget system (for example, payment for the services of budgetary institutions under the jurisdiction of state authorities, certain types of fines and state duties not administered by tax authorities) in this fieldgrowth is supplied 0 . PE- payment of penalties; HRC- payment of interest. Otherwise, it will be necessary to indicate zero "0". Thus, when paying a tax (fee), including an advance payment, a contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities, the value "0" is indicated in the requisite "110". It is assumed that such a simplification will help to avoid errors that usually occurred when filling in this attribute.

Sample filling in accordance with Rules No. 383-P:

A sample of filling out a payment order is taken from the website of the UNP.

How to fill out a payment form when transferring taxes for other persons

In the Letter of the Federal Tax Service of Russia dated March 17, 2017 No. ZN-3-1 / [email protected] The Federal Tax Service explained how to fill in the details of a payment document in case of paying taxes for other persons:

"TIN of the payer" - the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled;

"KPP" of the payer - the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled;

"Payer" - information about the payer making the payment. For individuals - last name, first name, patronymic of an individual acting as a payer for making payments to the budget system of the Russian Federation;

"Purpose of payment" - TIN and KPP (for individuals only TIN) of the person making the payment and the name (full name) of the payer, whose obligation is being fulfilled. The sign "//" is used to highlight information about the payer. These details are indicated in the first positions in relation to other additional information indicated in the "Purpose of payment" field;

"Payer status" (field 101) - the status of the person whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled.

OKTMO codes

New version of the All-Russian classifier of territories of municipalities (OKTMO) OK 033-2013 (subject to changes from 1/2013 to 12/2013):

Volume 1. Central Federal District (RAR-archive 1.5 Mb)

Volume 2. Northwestern Federal District (RAR-archive 0.7 Mb)

Volume 3. Southern Federal District (RAR-archive 0.3 Mb)

Volume 4. North Caucasian Federal District (RAR-archive 0.2 Mb)

Volume 5. Volga Federal District (RAR-archive 1.1 Mb)

Volume 6. Ural Federal District (RAR-archive 0.2 Mb)

Volume 7. Siberian Federal District (RAR-archive 0.5 Mb)

Volume 8. Far Eastern Federal District (RAR-archive 0.2 Mb)

Information of the Ministry of Finance of Russia - Summary table of correspondence between OKATO codes and OKTMO codes of the Russian Federation as of December 31, 2013

Where to indicate the UIN

On March 13, 2014, the Federal Tax Service of Russia published Explanations "On the procedure for specifying a UIN when filling out orders for the transfer of funds in payment of taxes (fees) to the budget system of the Russian Federation":

Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n approved the Rules for specifying information in the details of orders on the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the Rules), which entered into force on February 4, 2014.

Compliance with these Rules provides for the obligation to fill in all the details of the order on the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the order).

The form and details of the order correspond to the payment order given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012 "On the Rules for Transferring Funds".

For payers of tax payments, administrators of budget revenues, and all other compilers of orders, the Rules provide for an indication in the order of a unique accrual identifier (hereinafter referred to as UIN).

The above order of the Ministry of Finance of Russia provides for the indication of UIN from 31.03.2014- in the requisite of the order "". Until 03/31/2014 UIN is indicated in the "" attribute. If it is impossible to specify a specific UIN value, zero "0" is indicated in the "Code" variable.

Similar explanations on the procedure for specifying the UIN, if any, are contained in the letter of the Central Bank of the Russian Federation of November 26, 2013 N 45-7-1 / 121.

Thus, there are situations when the UIN is absent.

What are these situations?

When transferring amounts of taxes (fees) calculated by legal entities and individual entrepreneurs independently on the basis of tax declarations (calculations), the accrual identifier is the budget classification code (BCC), which is reflected in the payment order. UIN when paying tax payments by the specified taxpayers is not formed.

In connection with the indicated circumstances and the need to comply with the provisions of the Rules on preventing the presence of unfilled details in the disposal of legal entities and individual entrepreneurs, the following is indicated in the instruction:

until 31.03.2014 in the attribute " " (field 24) - " UIN 0///".

After information about the unique accrual identifier, which takes a zero value (UIN 0), a separator character "///" is put. After the separator character, the taxpayer may indicate additional information necessary to identify the purpose of the payment;

from 31.03.2014 in the attribute " " (field 22) - "0".

Taxpayers - individuals pay property taxes (land tax, property tax of individuals, transport tax) on the basis of a tax notice sent by the tax authority and a payment document (notice) attached to it in the form N PD (tax).

These documents are filled in by the tax authority automatically using software tools, including UIN. At the same time, as the UIN in the payment document (notice) in the form N PD (tax), the index of the document is indicated.

In the event that an individual wants to transfer tax payments to the budget system in the absence of a notification from the tax authority and a completed payment order (notice) attached to it, then it generates a payment document on its own.

What are the possibilities for this?

A payment document can be generated using an electronic service posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.

Taxes can be paid in cash through a credit institution.

In the case of filling out a payment document (notice) in the form N PD-4sb (tax) by an individual in a branch of Sberbank, the document index and UIN are not indicated. At the same time, the payment document (notice) must indicate the last name, first name, patronymic of the individual, as well as the address of the place of residence or place of stay (if the individual does not have a place of residence).

Also, taxes by an individual can be paid through any other credit institution that can issue a full-format payment order. In this case, field 22 "Code" indicates "0" or the index of the document assigned by the tax authority, if the individual has it.

Rules for filling out payment orders if tax payments are transferred by another person

Federal Law No. 401-FZ of November 30, 2016, article 45 of the Tax Code of the Russian Federation includes a provision on the possibility of paying tax payments for a taxpayer by another person.

In this regard, rules for filling out payments have been developed, providing for the following:

in the field "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 budget system of the Russian Federation, is being fulfilled;

in the "Payer" field - information about the payer making the payment (name of the legal entity or full name of the individual);

in the field "Purpose of payment" - TIN and KPP (for individuals only TIN) of the person making the payment and the name (full name) of the payer, whose obligation is being fulfilled. The sign "//" is used to highlight information about the payer. These details are indicated in the first positions in relation to other additional information indicated in the "Purpose of payment" field;

in field "101" "Status of the payer" - the status of the person whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is being fulfilled.

In the performance of duty:
1. legal entity - "01";
2. individual entrepreneur - "09";
3. a notary engaged in private practice - "10";
4. the lawyer who founded the lawyer's office - "11";
5. heads of a peasant (farm) economy - "12";
6. natural person - "13";
7. taxpayer making payments to individuals - "14".

The article was written and posted on February 05, 2013. Updated - 06.10.2013, 22.12.2013, 14.01.2014, 26.01.2014, 15.03.2014, 10.12.2014, 21.03.2016, 22.12.2016, 28.03.2017

A payment order is the main document used by organizations for cashless payments. Its form and composition of details are determined by the regulation of the Bank of Russia "On the rules for the transfer of funds" dated June 19, 2012 No. 383-P. It is acceptable to draw up an order in electronic form and on paper.

The payment order fields are shown in the figure below.

Consider the detailed procedure for filling in the payment fields.

Number and date of the payment order

The number and date of the payment are fields 3 and 4, respectively. The number must be non-zero and contain a maximum of 6 characters. The date in a paper document is given in the format DD.MM.YYYY, and in an electronic one - in the format established by the bank.

Payment type

Field 5 indicates the type of payment: "Urgent", "Electronic", "Post", another value in the manner prescribed by the bank. If provided by the bank, the field may remain empty.

In an electronic payment, the value is indicated in the form of a code set by the bank.

Payer status

This is field 101. It is filled in tax payments. The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Basic codes:

• 01 - taxpayer (payer of fees) - legal entity;
• 02 - tax agent;
• 08 - payer-legal entity (IP), paying insurance premiums and other payments to the budget system of the Russian Federation;
• 09 - taxpayer (payer of fees) - IP;
• 14 - a taxpayer making payments to individuals;
• 24 - an individual payer who pays insurance premiums and other payments to the budget system of the Russian Federation.

Amount of payment

There are 2 fields to specify the amount in the payment:

• 6 - it puts the amount in words. The field is filled in paper orders. The amount is indicated from the beginning of the line with a capital letter, while the word "ruble" in the corresponding case is not abbreviated. Kopecks are given in numbers, the word "kopeck" in the corresponding case is also not abbreviated. If the amount is expressed in whole rubles, then kopecks can be omitted.
• 7 - it indicates the amount in numbers. In a paper payment, rubles are separated from kopecks by a dash "-". If the amount is in whole rubles, then kopecks can be omitted, in this case the payment amount and the equal sign "=" are given. In an electronic order, the amount is entered in the bank format.

Information about the payer

It has the following fields:

• 8 - it contains the full or abbreviated name of the legal entity, full name of the entrepreneur and his legal status or full name and an indication of the type of activity of private practitioners;
• 60 - TIN;
• 102 - checkpoint.

Read about the features of filling out a payment document when paying tax by a third party in the articles:

• “Rules for filling out payment orders when paying taxes by third parties have been approved” ;
• “The nuances of payment when paying tax for a third party» .

Bank details of the payer

After specifying the payer, his bank details are given:

• account number - field 9;
• name of the bank - field 10 (to be filled in only in the instruction on paper);
• BIC - field 11;
• correspondent account of the bank - field 12.

Information about the payee

For the payee, you must specify the same information as for the payer, only in a slightly different order. First, its bank details are indicated: the name of the bank (in a paper payment), account number, BIC and corr. account (fields 13, 14, 15 and 17).

IMPORTANT! Be careful when specifying the bank! If you make a mistake, the tax (contribution) may be recognized as unpaid (clause 4, article 45 of the Tax Code of the Russian Federation). This means penalties will be charged.

After the bank details, information about the recipient is provided: his name, TIN and KPP (fields 16, 61 and 103).

In payments for taxes and contributions, those organizations that administer them appear as recipients. At the same time, the abbreviated name of the body of the Federal Treasury is indicated and, in brackets, the abbreviated name of the administrator, for example: "UFK for the city of Moscow (IFTS of Russia No. 16 for the city of Moscow)". The name must be put in 160 characters - this length of the requisite is provided in Appendix 11 to Regulation No. 383-P.

TIN and KPP can be found on the websites of the Federal Tax Service of Russia and the FSS.

Read about where to find out the details for tax payments.

Type of operation

This field is 18. The cipher of the payment order is indicated here. It was assigned code 01 (Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P).

Due date and purpose of payment

Fields 19 "Date of payment" and 20 "Purpose of payment" are filled in only in cases where it is expressly provided for by the instructions of the Bank of Russia (Appendix 1 to the Bank of Russia Regulation No. 383-P dated June 19, 2012). In orders for taxes and contributions, they are left empty.

Order of payment

In field 21, you must specify the order of payment in accordance with civil law. For self-paid taxes and contributions, this is 5.

Read more about filling in data on the order of payment, read .

Fields 22 "Code" and 23 "Res. field"

This field is for the Unique Payment Identifier (UII). It is affixed only when it is established by the recipient of funds and brought to the payer (clause 1.1 of the Bank of Russia Directive No. 3025-U dated July 15, 2013). For current payments on taxes, dues and insurance premiums, the identifier is not set. At the same time, 0 is put in the "Code" field. You cannot leave the field blank - the bank will not accept such a payment order for execution.

But the reserve field 23 in tax orders, on the contrary, is not filled out.

Payment Information

In orders to transfer money to counterparties, only the purpose of the payment is indicated: the number of the account or contract for which VAT is paid (this field 24).

In payments for taxes and contributions, fields 104-110 must also be filled in. In this case, it is necessary to be guided by the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Let's take a look at these fields next.

Specify BCC

The budget classification code (BCC) in accordance with the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n is given in field 104.

In connection with the transfer of insurance premiums (except for payments for injuries) under the control of the tax authorities, the CBC for contributions has been updated. Moreover, their different values ​​\u200b\u200bshould be applied depending on the period in which the contributions transferred to the budget after 01/01/2017 were accrued:

• until 2017;
• after 2016.

Attention! From 2019, changes are expected in the CBC. See details.

We present OKTMO

The OKTMO code is given in field 105 in accordance with the All-Russian classifier of territories of municipalities (approved by order of Rosstandart dated June 14, 2013 No. 159-ST). He replaced the OKATO code.

This code can be 8 or 11 characters long:

• 8-digit indicate when taxes either fully go to the regional budget, or partially or completely to the budgets of municipalities (urban or rural settlements);
• 11-digit lead if taxes are distributed between the settlements that are part of municipalities.

The distribution procedure can be found in regional regulations or in the Federal Tax Service.

OKTMO in the payment order must match the OKTMO specified in the tax return.

We talked about the nuances of specifying OKTMO in payment orders.

Reason for payment

The tax period is indicated for payments of the current year, as well as in the event of an independent discovery of an error in a previously submitted declaration and voluntary payment of additionally assessed tax (fee) for the expired tax period in the absence of a demand from the tax authority to pay taxes (fees). Reasons for payment in field 106 - TP and ZD, respectively.

If the debt is repaid at the request of the Federal Tax Service Inspectorate, in the format “day.month.year” the payment period specified in the requirement is indicated, if the debt is under the verification act (AP) - 0 is set.

In case of early payment of tax, the 1st upcoming tax period for which payment must be made is given.

Fields 108 “Document number” and 109 “Document date”

Type of payment (field 110)

This field is currently blank. It must be left blank (subparagraph “d”, paragraph 2 of the appendix to the order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n, letter of the Russian Treasury dated April 3, 2015 No. 07-04-05 / 05-215).

Read more about this in the article. “The issue of the 110th field of the payment has been finally resolved” .

Purpose of payment in the tax payment

In field 24 "Purpose of payment" you can provide any additional information related to the payment. Contribution payments should always indicate the month for which the transfer is made. The fact is that in the absence of such a mark, it is possible to set off payment not against current payments, but against repayment of overdue debt, if any.

A completed sample of payment order fields in 2018-2019 can be viewed on our website.

Results

The algorithm for filling out a payment order is approved by the Central Bank. Proper execution of the payment is a guarantee of receipt of funds in the right department to the right personal account. If incorrect information is specified, the payment will fall into the unexplained ones, and a penalty fee will be charged on the tax (contribution).

Payment orders are the most common form of non-cash payments.

Payment order- this is a form of non-cash payments, in which the depositor of the account (payer) instructs his bank to transfer a specific amount to the account of the recipient of funds opened in this bank or another bank.

When making payments by payment orders, the Bank assumes the obligation, on behalf of the payer, to transfer the specified amount of money to the account of the person indicated by the payer using the funds in his accounts.

The payment order is executed by the bank within the time period established by law, or within the time period stipulated by the banking service agreement.

For example, payment orders for the transfer of funds by a taxpayer to the budget system of the Russian Federation are executed by a bank within one business day.

At the same time, the bank can accept a payment order for execution only if there is a balance of money on the payer's account in the required amount, unless otherwise specified in the agreement with the bank.

When is a payment order used?

A payment order is issued in order to carry out the following operations for:

payment of amounts to counterparties for shipped products, services rendered and various works performed;

making advance payment for goods, works, services;

payment of taxes and contributions to the budgets of all levels and extra-budgetary funds, as well as penalties and fines accrued by the inspection bodies for payment;

transfer of funds for the purpose of repayment or placement of credits (loans) or deposits and payment of interest on them;

transfer of periodic payments in accordance with the terms of the contract;

transfer of funds to other persons on the basis of existing contracts or legislative acts.

Types of payment orders

Payment orders can be urgent payment orders or early payment orders.

Urgent payment orders are applied in the following cases:

making an advance payment, that is, payment is made before the shipment of goods, performance of work, provision of services;

making payment after shipment of goods, performance of work, provision of services;

making partial payments in transactions for large amounts.

A payment order can be paid in part or in full if the necessary funds are not available on the payer's account. In this case, a corresponding mark of the bank is made on the payment document.

Forms of payment order

Payment orders can be issued in paper form or electronically using the "Client-Bank" system.

For electronic payment orders transmitted via communication channels, each bank independently determines the procedure for registration, acceptance and protection.

In electronic payment systems, orders are issued only in electronic form and are not displayed on paper.

Validity period of the payment order

The payment order is valid for presentation to a banking institution for 10 days, not taking into account the date of its preparation.

The specified period (ten days) is the period during which the settlement document must be presented to the bank, and not the period for its execution.

Settlements using payment orders

The scheme of payments by payment orders in paper form is as follows:

First, the buyer - payer of funds submits to his bank a payment order in four (or five) copies and receives a fourth copy from the bank as a bank receipt;

After that, the bank serving the buyer sends to the seller's bank two copies of the payment order and funds in the amount indicated in the payment order;

Then the seller's bank, having received the second copy of the payment order, credits the funds to the account of the seller - recipient of funds;

In conclusion, after the settlement operations, the buyer's and seller's banks issue their clients with current account statements confirming the transfer of funds by the buyer - the payer of funds and the receipt of funds by the seller - the recipient of funds.

The procedure for filling out a payment order

The sender forms the payment order independently.

The sample and form of the document is approved by law.

The payment order is a form of strict accountability.

It is mandatory to indicate the following data of the payment order:

code according to OKUD, name of the document;

payment number, date of compilation in the format DD.MM.YYYY;

the type of payment being made;

payer and recipient of transferred money and their details: accounts, TIN, KPP;

banks of both parties, their location, correspondent accounts and sub-accounts, BIC;

the purpose of the payment with the allocation of a separate amount of VAT (if the recipient of money is not recognized as a VAT payer under the law, then the wording “not subject to VAT” is indicated);

the amount of the transfer being made (in figures and words);

order of execution of the payment in accordance with applicable laws and regulations;

type of transaction (according to the rules for accounting in a credit institution in the territory of the Russian Federation);

all obligatory signatures of authorized employees on the part of the payer and a seal (in cases prescribed by law).

When issuing a payment order, corrections and errors in filling in the details should not be allowed.

The Bank does not accept for execution payment orders that do not meet the requirements stipulated by law.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Payment order: details for an accountant

• Filling out payment orders for the payment of insurance premiums. New KBK

  Reflections in 2017 in payment orders for insurance premiums of details ... reflections in 2017 in payment orders for insurance premiums of details ... insurance premiums in field 104 of the payment order, the value of the BCC is indicated, consisting ... in 2017 in payment orders for insurance premiums details... . Therefore, when specifying the details of the recipients of insurance premiums in payment orders, ... / [email protected], details of the recipient in payment orders for transfer to the budget of insurance ...

• On the procedure for filling out payment orders when transferring personal income tax

  The issue of the procedure for filling out payment orders when transferring personal income tax is being discussed, in particular ... should it be indicated in the requisite "107" of a payment order when transferring personal income tax? Answer options ... different options for filling out the requisite "107" of the payment order is understandable. Some tax inspectorates already ... (or) vacation, should generate separate payment orders, in which the indicators of the requisite “107 ... the algorithm for filling in the requisite “107” of the payment order has changed when transferring personal income tax to the budget ...

• Filling out a payment order for the payment of other people's taxes

  In this case, a payment order must be filled out so that there are no doubts ... in this case, a payment order must be filled out so that there are no doubts ... from the listed fields in the payment order (the form of this document is given ... with the "TIN" of the payer ( in the payment order, the number of this attribute is 60). ... filling out payment orders To consolidate the above, we will give examples of filling out a payment order on ... in the role of the payer, therefore, in the payment order in the "Payer" field (...

• How to fill out payment orders for the payment of insurance premiums from 2017?

  About how to correctly draw up payment orders for the payment of contributions in 2017 ..., about how to correctly draw up payment orders for the payment of contributions in 2017 ... accountants should use standard forms of payment orders, their form in 2017 ... are tax inspections, therefore, payment orders need to be filled out in a new way, and ...

• On payment of tax through a troubled bank

  Remainder; the amount reflected in the payment order amounted to a real tax liability for ... in OJSC CB Gazinvestbank of disputed payment orders. The taxpayer's awareness of the unfavorable financial ... informed the organization about the impossibility of executing the payment order due to the lack of ... formed; the amount indicated in the payment order does not correspond to the tax liability for ... the conclusion that the sending of payment orders by the taxpayer before filing a tax return and ...

• We fill out payments for the transfer of insurance premiums

  A personal account has been opened, a payment order has been withdrawn or an authority of the Federal Treasury (another ... RF). Features of processing payment orders for the transfer of contributions. A payment order is issued on a standard ... ”and“ Purpose of payment ”. The fields of the payment order for the transfer of insurance premiums are filled in... If an error is found in the preparation of the payment order that did not result in the non-transfer of contributions... be careful when filling out individual fields of payment orders: in the "Payer Status" field ...

• Online cash desks in housing and communal services

  The following forms of non-cash payments: settlements by payment orders; settlements under a letter of credit; settlements ... transferring funds (in particular, a payment order, a collection order, a payment request, ... when the buyer pays for goods by means of a payment order through a credit institution. This ..., which contrasted ESP and settlements with payment orders. We believe that reading this ... settlements. Indeed, for settlements by payment orders, the law does not provide for any exceptions ...

• Is it worth paying taxes in advance if the bank is recognized as unreliable?

  The funds under the above payment orders were debited from the current account ... when the disputed payment orders were presented to the bank, the enterprise was aware of ... the days it did not execute its payment orders, as well as the payment orders of its subsidiaries (... As of the date of sending the disputed payment orders orders, the company had settlement ... At the time the taxpayer presented the payment order dated 08.10.2015 ... the moment the payment order was submitted to the bank for the transfer of tax payments ...

• Payment for third parties: how to conduct and issue

  The quality of which can be a copy of the payment order with a bank mark on execution ... payment made by _____________ (name of the payer) by payment order No. ___ dated "__" _____ 2019 ... to make such a payment, it is enough to indicate in the payment order the purpose of the payment, the name and ... by them the amounts of taxes for the taxpayer. Payment order for payment of taxes for third parties...

• Changes to the Civil Code: what an accountant needs to know

  Innovations. Changes in working with payment orders The new version of the Civil Code gives ... other intermediary banks to the execution of a payment order, for example, if it does not have ... a requirement to execute a payment order The bank informs the payer about the execution of a payment order no later than ... days following the day of execution of the payment order. P.2. Article 866 Regulation ... for non-execution or improper execution of a payment order in violation of rules or agreements ...

• Payment of tax under the simplified taxation system when revoking a bank license

  If, by the time the relevant payment order was presented, the payer knew (could not help but ... the current account had funds, the payment order for tax payment was issued ... the entrepreneur - "simplistic" submitted payment orders to the bank: - 10.22.2015 for the amount. .. method; the presence of previously unexecuted payment orders of the taxpayer; not received a reasonable explanation ... inconsistency in the behavior of the taxpayer when sending payment orders for the transfer of taxes to the budget ...

  Account of payment of "imputed" tax. However, the payment order remained unfulfilled due to the withdrawal ... all instances came to the conclusion: the payment order sent to the bank cannot be accepted ... evidence of the taxpayer's dishonesty when sending payment orders to the bank. Is it true that in ... he was aware of the insolvency of the bank upon presentation of payment orders and at the same time used the existing ... at the time of presentation of payment orders to the bank, the taxpayer was aware of which ...

• Litigation under 115-FZ. Challenging bank restrictions on the account holder's account

  On the transfer of funds on payment orders, referring to paragraph 11 of Art. Similar conclusions ... refused to make transactions on a payment order not in connection with an unusual ... not related to transactions on payment orders, but aimed at assessing the economic ...

What sample payment orders look like in 2017. What has changed is the new requirements for filling out payment orders.

Samples are presented for payment orders relating to personal income tax, simplified tax system, and other contributions deducted to state funds

What does the 2017 payment order consist of?

A payment order created to form and reflect the amount due for the payment of taxes, fees and contributions for the purpose of insuring the employees of the enterprise is carried out on the form 0401060. Each field has a separate number. It is necessary to fill out the document, guided by the BCC for the payment of tax deductions and contributions, which is made in 2017.

At the same time, in 2017, the following features should be taken into account:

It is impossible to apply the CCC in force in 2016, for example, the CCC for contributions to the PFR are outdated.

The data for line 110 in the FPR has also changed.

In 2017, the information filled in for contributions and tax amounts is the same:

1. Item 1 describes the name of the organization.

3. In column 3, the number of the payment is entered, which is written not in words, but in numbers.

4. Item 4 consists of the date the notice was completed. Here you need to follow these rules:

if the document is submitted on paper, the full date is put down, adhering to the format DD.MM.YYYY;

the electronic version involves recording the date in the format of a credit institution. The day is indicated by 2 digits, the month by two, and the year by four.

5. In paragraph 5, fix one of the values: "urgent", "telegraph", "mail" or another indicator determined by the bank. You can leave the column empty if the bank allows.

6. In paragraph 6, write the amount of the payment. At the same time, rubles are written in words, and kopecks are listed in numbers. Rubles and kopecks are not reduced or rounded. If the amount payable is whole and does not have small money, then pennies separated by commas can not be fixed. In the "Amount" line, the amount is set, and then the equal sign "=".

7. Clause 7 contains the amount to be paid in figures. Rubles are separated from small change with a dash "-". If the number is an integer, then the equal sign "=" is placed after it.

8. Item "8" contains the name of the payer, if it is a legal entity, you need to write the name in full, without abbreviations and abbreviations.

9. In paragraph 9, enter the numbering of the payer's account registered with a banking institution.

11. Item 11 shows the bank code that identifies the institution where the payer of taxes and contributions is served.

12. Item 12 consists of the number of the correspondent account of the taxpayer's bank.

13. Paragraph 13 determines the bank that will receive the transferred funds. Since 2014, the names of the branches of the Bank of Russia have changed, so read this question on the official website of the financial institution.

14. Item 14 consists of the bank identification code of the institution receiving the money.

15. In column 15, you should write down the number of the corresponding bank account where the contributions are transferred.

16. Line 16 contains the full or abbreviated name of the enterprise receiving the funds. If this is an individual entrepreneur, write down the full last name, first name and patronymic, as well as legal status. If this is not an individual entrepreneur, it is enough to indicate the full name of the citizen.

17. In column 17, the account number of the financial institution receiving the money is recorded.

18. Requisite 18 always contains the encryption "01".

19. With regard to requisite 19, nothing is recorded here unless the bank has decided otherwise.

20. 20 props also remain empty.

21. Line 21 requires to determine the order of the amount payable by the figure corresponding to the legislative documents.

22. Requisite 22 assumes the classifier code of the amount payable, whether it be contributions or deductions for taxes. The code can consist of both 20 and 25 digits. The requisite has a place to be if it is fixed by the recipient of money and is known to the taxpayer. If an entrepreneur independently calculates how much money he must transfer, there is no need to use a unique identifier. The institution receiving the money determines the payments based on the numbering of the TIN, KPP, KBK, OKATO. Therefore, we indicate the code "0" in the line. The requirement of a credit institution is considered illegal if, when fixing the TIN, you need to additionally write information on the code.

23. Leave field 23 blank.

24. In field 24, describe the purposes for which the payment is made, its purpose. Also, it is mandatory to indicate the name of goods, works, services, numbering and numbers, according to which the documents pass, according to which the payment is assigned. These can be agreements, acts, invoices for goods.

25. Requisite 43 includes affixing the IP seal.

26. Field 44 consists of the signature of an authorized employee of the organization, the head or the appropriate authorized person. In order to avoid misunderstanding, the authorized person must be entered in the bank card.

27. Line 45 contains a stamp, if the document is certified by a trustee, his signature is sufficient.

28. Requisite 60 fixes the TIN of the taxpayer, if it is available. Also, information can be entered in this line by those who recorded SNILS in line 108 or an identifier in field 22.

29. The TIN of the recipient is determined in requisite 61.

30. In line 62, an employee of a banking institution shall enter the date of submission of the notification to the financial institution related to the payer.

31. Field 71 contains the date when money is debited from the taxpayer's account.

32. Field 101 fixes the status of the payer. If the organization is a legal entity, write down 01. If you are a tax agent, enter 02. Code 14 refers to payers who settle liabilities with individuals. This is only a small list of statuses, a more complete one can be found in Appendix 5 to the order of the Ministry of Finance of Russia, which was issued in November 2013 and registered in the register under number 107n.

33. Field 102 consists of the KPP of the payer of contributions and taxes. The combination includes 9 digits, the first of which are zeros.

34. Field 103 - KPP of the recipient of funds.

35. Line 104 indicates the BCF indicator, consisting of 20 consecutive digits.

36. Requisite 105 shows the OKTMO code - 8 or 11 digits, they can be recorded in the tax return.

37. In requisite 106, when making customs and tax payments, record the basis for payment. TP is indicated if the payment concerns the current reporting period (year). ZD means the voluntary contribution of money for obligations that pass over the past reporting periods, if there are no requirements from the tax authorities for payment.

Where can I get a complete list of possible values? In paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to the order of the Ministry of Finance of Russia, issued in 2013.

If other deductions are made or it is not possible to fix a specific indicator, write "0".

38. Requisite 107 is filled in in accordance with the purpose of the payment:

if taxes are paid, the tax period is fixed, for example, MS 02.2014;

if contributions are made for customs payments, the identification code of the customs unit is indicated;

you need to deposit money in relation to other contributions - write "0".

39. Payment of tax deductions provides for the entry of the paper number, which acts as the basis for payment.

40. What data is recorded in field 109?

if you have to pay tax revenues and deductions to the customs authorities, determine the date of the paper that is the basis for the payment, pay attention to the presence of 10 digits in the encoding (a complete list of indicators can be found in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia, registered in November 2013);

if other money is transferred to state budget funds, write down "0".

In field 110, it is no longer necessary to fill in the type of deductions.

Features of drawing up line 107 in the payment for 2017

Accountants are interested in what subtleties the filling of line 107, located in the payment document in 2017, has. Requisite 107 indicates the tax period when the contribution or tax is paid. If it is not possible to determine the tax period, "0" is entered in column 107.

What components does the indicator of the tax period consist of and what does it indicate, experts shared:

8 digits of the combination differ in semantic meaning;

2 digits are considered separating, and therefore separated by a dot.

The value of attribute 107 determines the frequency of making a payment:

monthly regularity (MS);

quarterly (Q);

semi-annual (PL);

annual (GP).

What do the signs mean?

The first 2 characters indicate the frequency of payment of money.

Characters 4-5 provide information on the number of the month of the reporting period, if we are talking about quarterly payments, the number of the quarter is fixed, for semi-annual deductions, the number of the half year is valid. As for the month designation, it can be an indicator from 01 to 12. The quarter number consists of the values ​​01-04. The half-year number is fixed as 01–02.

3-6 characters of props 107 are always separated by dots.

7-10 characters contain the year in which the payment of deductions is made.

If the payment is made only once a year, then the 4th and 5th digits are represented by "0".

Samples of how to fill out line 107 in the payment for 2017

How might the samples of compiling field 107 in the payment order for 2017 look like? Examples are shown below:

Tax reporting period in line 107 of the payment document

The tax period is fixed in payments in 3 cases:

if payments are made in the current reporting period;

if the accountable person independently discovers erroneously indicated data to the tax return;

upon voluntary payment of additionally assessed tax amounts for the past reporting period, if there has not yet been a request from the tax authority on the need to pay fees;

The value of the tax period for which additional funds are paid or additionally paid is recorded.

If any type of debt that has arisen is repaid, whether it is an installment debt, deferred or restructuring, as well as a bankruptcy case is being considered for an enterprise with debts or an outstanding loan, a specific number must be recorded indicating the day when the amount of money was paid. The due date for payment is as follows:

TR - fixes the payment period, which is defined in the notification received from the tax authority to pay the required amount;

RS - the date when a part of the installment debt in relation to tax contributions is paid, taking into account the installment schedule;

FROM - focuses on the end date of the grace period.

RT is the date when a certain share of the restructured debt is paid, which corresponds to the schedule.

PB - the number when the procedure comes to an end, it takes place during the bankruptcy of the organization.

PR - the date when the suspension of debt collection ends.

In - fixes the date of payment of the share of the investment loan for taxes.

If the payment intends to pay off the debt and passes in accordance with the act of verification or in accordance with the executive paper, "0" is fixed in the value of the tax reporting period. If the tax amount is transferred before the due date, then the head of the enterprise fixes the future tax period in which it is planned to pay fees and tax deductions.

The order of deductions in the payment order of 2017

What order the payer adheres to is reflected in the payment order, namely, in column 21. What is the order of the deducted amounts? This is the sequence of debiting money that a financial institution adheres to when processing requests from a client. The issue of spying on the queue is settled by the bank, however, the accountant should not completely rely on outsiders, supervise this process on their own.

In each payment order, in field 21, write down the order from 1 to 5. To which order can the current deductions be attributed? Not otherwise than the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control authorities, they are classified as the third priority. That is, in field 21 you need to write 3.

The current earnings accrued to the employees of the organization is also a third priority payment. Experts told about the sequence of payments in more detail:

The first priority was assigned to payments made under enforcement papers that provide for payment for compensation for damage that caused deterioration in health and life. This also includes the transfer of money for the recovery of maintenance payments.

In the second place, payments related to severance pay and salaries to former and current employees, remuneration to authors of intellectual activity are recorded.

The third priority is valid for deductions on account of wages issued to employees. Also, in the third place, it is allowed to write off the debt formed in relation to the payment of taxes and fees in connection with the notification received from the tax service. Insurance premiums paid on behalf of controlling and auditing authorities also occupy the third place.

Other monetary claims are distributed in the fourth priority.

The remaining deductions adhere to the calendar queue - the current amounts of deductions that are directly related to taxes and contributions.

Table. Status of the payer of contributions and taxes in 2017

Column 101 of the payment order contains information about the status of the payer of funds. You can determine the status based on the information specified in Appendix 5 to the order of the Ministry of Finance, registered under the number 107n. We have already talked about the main statuses above, the rest are reflected in the following table:

Status number (enter in field 101)	The value of payer status in 2017
01	taxpayer (payer of fees) - a legal entity
02	tax agent
03	organization of the federal postal service that issued the order on the transfer of funds for each payment of an individual
04	tax authority
05	Federal bailiff service and its territorial bodies
06	participant of foreign economic activity - legal entity
07	customs Department
08	payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) that transfers funds to pay insurance premiums and other payments to the budget
09	taxpayer - individual entrepreneur
10	taxpayer - notary in private practice
11	taxpayer - a lawyer who has established a law office
12	taxpayer - head of a peasant (farm) economy
13	taxpayer - other natural person - bank client (account holder)
14	taxpayer making payments to individuals
15	a credit institution (a branch of a credit institution), a paying agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds received from payers - individuals
16	participant in foreign economic activity - an individual
17	participant of foreign economic activity - individual entrepreneur
18	payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments
19	organizations and their branches transferring funds withheld from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document
20	credit institution (branch of a credit institution), paying agent who issued the order to transfer funds for each payment of an individual
21	responsible member of the consolidated group of taxpayers
22	member of a consolidated group of taxpayers
23	bodies controlling the payment of insurance premiums
24	payer - physical a person transferring funds to pay insurance premiums and other payments to the budget
25	guarantor banks that issued an order to transfer funds to the budget system of the Russian Federation upon the return of value added tax that was excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions for the sale of excisable goods outside the territory of the Russian Federation , and excises on alcoholic and (or) excisable alcohol-containing products
26

How to fill in field 101 in a payment order in 2017?

A sample of how to correctly fill out all lines of a payment order in 2017 is presented below.

Let's say a limited liability company with the name "Success" uses a simplified taxation system and operates in the Elninsky district of the Smolensk region. The final indicators of the 1st quarter of 2017 reflected the company's revenue in the range of 350,000 rubles. Preferential tax rates for the income share in the region are not provided.

Therefore, the advance amount passing through the simplified tax system, due for transfer on the completion of the organization's activities in the 1st quarter of 2017, is:

350,000 * 6% = 21,000 rubles.

This means that in the payment order registered under number 71 on April 14, 2017, we will talk about transferring money to the tax authority in the form of an advance payment under the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. An accountant or other accountable person must correctly fill out a payment order for this amount.

So, in accordance with the transfer of tax in field 21, the fifth order of payment of tax deductions, insurance premiums and other types of payments is entered.

In line 101, record 01, because the company transfers tax revenues. In field 104, set the BCC for paying tax amounts according to the simplified taxation format for income - 18210501011011000110. In line number 105 we write - OKTMO of the Elninsky district of the Smolensk region - 66619000. In line 106, record the TP, and in column 07 - KV 01.2017, which means movement funds for the 1st quarter of 2017. In section 108, set "0", in field 109 - also "0".

Line 22 indicates the LLC's payment of current tax deductions and contributions that the company calculated on its own, so we write "0". UIN in this case is not fixed. In line 24, provide additional information on the transfer of money.

An illustrative example of the correct from the point of view of tax accounting and reflection of the cash flow of the enterprise is given below. In a green tint are the line numbers of the payment order.

Changes in payment orders from January 1, 2017

The organization deducts taxes and insurance premiums, guided by the same filling rules, which come into force on January 1, 2017. The changes affected the filling of fields 107-110.

Another important change is that the BCC related to insurance premiums has undergone adjustments. The new BCCs start operating in December 2016.

Sample payment order for insurance payments to state funds from January 1, 2017

Below is a sample of filling out a payment form regarding the payment of insurance premiums in 2017. In the payment order, you must indicate the details of your tax office, but not the FIU or the Social Insurance Fund (as before).

Sample payment for advance payment for the 1st quarter of 2017

Sample payment order for an advance payment for the 1st quarter of 2017 with the simplified tax system income minus expenses

filling rules in a convenient table

The rules for filling out payment orders when transferring payments to the budget in 2017 are determined by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget;
• third parties who pay taxes or insurance premiums “for others”.

The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments are received as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it is recommended to pay attention to the table, which contains the decoding of the fields of the payment order and gives recommendations on the compilation and filling in of individual codes. The table already takes into account all the changes that came into force on January 1, 2017.

Payment field	filling
Information about the payer
TIN	Enter the TIN of the payer of payments in the budget (including the tax agent). In this case, the first and second sign cannot be zero at once. The field can be left blank for individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, you must specify the TIN.
checkpoint	Specify the checkpoint of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals in this field indicate zero ("0"). For organizations, the first and second characters cannot be zero at the same time
Payer	Organizations (separate subdivisions) indicate their name of the organization
	Individual entrepreneurs indicate the last name, first name, patronymic (if any) and in brackets - "SP", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//"
	Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, address of registration at the place of residence or address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//"
	Lawyers who have established lawyer offices indicate the last name, first name, patronymic (if any) and in brackets - “lawyer”, address of registration at the place of residence or address of registration at the place of residence (if there is no place of residence). Before and after the address information, indicate the sign "//"
	The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - "KFH", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//"
Information about the payer (when taxes are paid by the responsible member of the consolidated group of taxpayers)
TIN	Enter the TIN of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time.
	If the payment order is made by a member of the consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group whose obligation to pay tax is fulfilled
checkpoint	Specify the KPP of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time.
	If the payment order is made by a member of the consolidated group, the field shall indicate the checkpoint of the responsible member of the consolidated group, whose duty to pay tax is fulfilled
Payer	Specify the name of the responsible member of the consolidated taxpayer group.
Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) - a legal entity
	2	Tax agent
	6	Participant of foreign economic activity - legal entity
	8	An organization (individual entrepreneur) that transfers other obligatory payments to the budget
	9	The taxpayer (payer of fees) is an individual entrepreneur
	10	Taxpayer (payer of fees) - a notary engaged in private practice
	11	Taxpayer (payer of fees) - a lawyer who has established a law office
	12	The taxpayer (payer of fees) is the head of the peasant (farm) economy
	13	Taxpayer (fee payer) - other individual - bank client (account holder)
	14	Taxpayer making payments to individuals
	16	Participant of foreign economic activity - an individual
	17	Participant of foreign economic activity - individual entrepreneur
	18	Payer of customs payments, who is not a declarant, who is obliged by the legislation of Russia to pay customs payments
	19	Organizations and their branches that withheld funds from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document
	21	Responsible member of the consolidated group of taxpayers
	22	Member of a consolidated group of taxpayers
	24	Payer - an individual who transfers other obligatory payments to the budget
	26	Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in a bankruptcy case
	27	Credit institutions (branches of credit institutions) that issued an order to transfer funds transferred from the budget system that were not credited to the recipient and are subject to return to the budget system
	28	Legal or authorized representative of the taxpayer
	29	Other organizations
	30	Other individuals
KBK
104	Budget classification code (20 digits)
OKTMO
105	In the payment order, the organization must indicate OKTMO in accordance with the All-Russian classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Reason for payment
106	0	Contributions for injuries
	TP	Tax payments (insurance contributions) of the current year
	ZD	Voluntary repayment of debts for expired tax periods in the absence of a demand from the tax inspectorate for the payment of taxes (fees)
	TR	Repayment of debts at the request of the tax inspectorate
	RS	Repayment of deferred debt
	FROM	Repayment of deferred debt
	RT	Repayment of restructuring debt
	WU	Repayment of deferred debt due to the introduction of external management
	ETC	Repayment of debt suspended for collection
	AP	Repayment of debt under the act of verification
	AR	Repayment of debt under an executive document
	IN	Repayment of the investment tax credit
	TL	Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party debt in the course of bankruptcy
	RK	Repayment by the debtor of the debt included in the register of creditors' claims in the course of bankruptcy
	ST	Repayment during the specified procedures of the current debt
Tax period and document number
The value of field 106 "Basis of payment"	The value that must be indicated in field 107 "Indicator of the tax period"	The value to be entered in field 108 "Document number"
		When filling in the field, do not put down the “No” sign
TP, ZD	See table below	0
TR	The deadline for payment established in the demand for the payment of taxes (fees). Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Tax claim number (insurance fee, fees)
RS	The date of payment of a part of the installment tax amount in accordance with the established installment schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	installment decision number
FROM	Deferral end date. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Postponement number
RT	Date of payment of a part of the restructured debt in accordance with the restructuring schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Restructuring decision number
PB	Date of completion of the bankruptcy proceedings. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")
ETC	The end date of the suspension of collection. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of decision on suspension of recovery
IN	Date of payment of part of the investment tax credit. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of the decision to grant an investment tax credit
WU	The end date of outsourced management. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of the case or material considered by the arbitration court
AP	0	Inspection report number
AR	0	The number of the executive document and the enforcement proceedings initiated on the basis of its
0	0	0
Tax period, if the basis of payment is "TP, ZD"
	Description
The first two characters of the indicator are intended to determine the frequency of payment of the tax (insurance fee, fee) established by the legislation on taxes and fees
MS	Monthly payments
HF	Quarterly payments
DG	Annual payments
In 4 and 5 digits of the indicator of the tax period, put down the number:
from 01 to 12	Month
from 01 to 04	Quarter
01 or 02	half a year
In 3 and 6 digits of the tax period indicator, put dots as separators
7–10 digits of the tax period indicator indicate the year for which the tax is transferred
When paying tax once a year, put zeros in 4 and 5 digits of the tax period indicator
If the annual payment provides for more than one deadline for the payment of tax (fee) and specific dates for the payment of tax (fee) are established for each term, then indicate these dates in the indicator of the tax period
For example, an indicator of the frequency of payment of a payment is indicated as follows:
"MS.03.2017"; "Q.01.2017"; "PL.02.2017"; "GD.00.2017"
Date of the payment basis document
Payment basis code (field 106)	What date is put in field 109
TP	date of signing the tax declaration (calculation)
ZD	«0»
TR	date of the tax authority's request for payment of tax (insurance contribution, fee)
RS	installment decision date
FROM	date of the postponement
RT	date of decision on restructuring
PB	date of adoption by the arbitration court of the decision on the introduction of bankruptcy proceedings
ETC	date of decision to suspend collection
AP	date of the decision to hold liable for committing a tax offense or to refuse to hold liable for committing a tax offense
AR	date of the executive document and the enforcement proceedings initiated on its basis
IN	date of the decision to grant an investment tax credit
TL	date of the ruling of the arbitration court on satisfaction of the statement of intent to settle claims against the debtor
Order of payment
Field number	The value that the field takes	Grounds for debiting funds
21	3	When transferring taxes and mandatory insurance contributions (as well as penalties and fines on these payments), field 21 “Priority of payment” may contain the values ​​“3” and “5”. These values ​​determine in what order the bank will make payments if there are not enough funds in the organization's account. The value "3" is indicated in the payment documents issued by tax inspectorates and branches of extra-budgetary funds during the forced collection of debts. The value "5" is indicated in the payment documents that organizations draw up on their own. Thus, ceteris paribus, the orders of organizations for the transfer of current tax payments will be executed later than the requirements of regulatory agencies for the repayment of arrears. This follows from the provisions of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603
	5
Unique Payment Identifier (UII)
prop number	Props value
22	The "Code" field must contain a unique payment identifier (UIP). It's 20 or 25 characters. The PIS should be reflected in the payment order only if it is established by the recipient of the funds. The payers must also be informed of the values ​​of the UIP by the recipients of the funds. This is stated in paragraph 1.1 of the instruction of the Bank of Russia dated July 15, 2013 No. 3025-U.
	When paying current taxes, fees, insurance premiums calculated by payers on their own, additional identification of payments is not required - identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, it is enough to enter the value "0" in the "Code" field. Banks are obliged to execute such instructions and are not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia dated April 8, 2016 No. ЗН-4-1 / 6133).
	If the payment of taxes, fees, insurance premiums is made at the request of the regulatory authorities, the value of the UIP must be indicated directly in the requirement issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the FSS of Russia dated February 21, 2014 No. 17-03-11 / 14-2337

Based on materials: taxpravo.ru, buhguru.com