Where is the payment code field in the payment order? Unique payment identifier (uin)
The Central Bank has introduced new details into the payment order. Field 110, which has not been filled in recently, will indicate the payment code.
It will be filled out when transferring funds to individuals at the expense of budget funds. For regular payments, at the expense of organizations’ own funds, this field will not be filled in.
Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” (hereinafter referred to as Order N 107n) established the following requirements for indicating information in details “107” of the payment instructions are indicated:
- when transferring tax payments, the value of the tax period indicator is indicated, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (“.”);
- when transferring customs payments, the customs authority code assigned by a legal act of the federal executive body, which, in accordance with the legislation of the Russian Federation, carries out the functions of developing state policy and regulatory regulation, control and supervision in the field of customs affairs, which identifies the customs authority administering the payment, is indicated.
Where are the most common mistakes made in payments for contributions?
Tax officials say that most often, payment orders for the payment of insurance premiums incorrectly indicate the first three KBK characters (“392” or “393”) and the details of the payee (TIN, KPP, name), which relate to the previous administrators of insurance premiums.
Inspectors compiled signs so that accountants would not make mistakes in payments.
| Payment order field | Should be indicated |
| 104 "KBK" | The KBK value, consisting of 20 characters, the first three characters must take the value “182” - Federal Tax Service |
| field 61 "TIN" of the recipient | The meaning of “TIN” and “KPP” of the corresponding territorial body of the Federal Tax Service of Russia in the Komi Republic that administers the payment |
| field 103 “Checkpoint” of the recipient | |
| Field 16 “Recipient” | UFK for the Komi Republic and in brackets - the abbreviated name of the territorial body of the Federal Tax Service of Russia in the Komi Republic that administers the payment |
| Field 101 “Person status” | 01 - payer of insurance premiums - a legal entity making payments to individuals, 13 - payer of insurance premiums is an individual entrepreneur who makes payments to individuals, 09 - individual entrepreneur, 10 – notary engaged in private practice, 11 - lawyer who established a law office, 12 - head of a peasant (farm) enterprise |
| Field 105 "OKTMO" | OKTMO code of the municipal formation of the Komi Republic at the place of registration of the payer |
In digits 14 - 17 KBK the following values are written:
| Insurance premiums credited to | Payment type | For tax periods | |
| until January 1, 2017 | from January 1, 2017 | ||
| Pension Fund and Social Insurance Fund | Contribution | 1000 | 1010, 1020 |
| Penalty | 2100 | 2110 | |
| Interest | 2200 | 2210 | |
| Fine | 3000 | 3010 | |
| FFOMS | Contribution | 1011 | 1013 |
| Penalty | 2011 | 2013 | |
| Interest | - | 2213 | |
| Fine | 3011 | 3013 | |
All KBK can be found in our directory.
How to fill out payment slips when paying taxes for third parties
Tax officials provide the following explanations for filling out payment slips when paying taxes for third parties:
- “TIN” of the payer is 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 fulfilled.
If the payer, an individual, does not have a tax identification number (TIN), zero (“0”) is indicated in the payer’s “TIN” details. In this case, it is necessary to indicate the Unique accrual identifier (document index) in the “Code” field;
- “KPP” of the payer - the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled. When fulfilling the obligation to pay payments for individuals, the payer’s “KPP” details indicate zero (“0”);
- “Payer” - information about the payer making the payment:
- for legal entities - the name of the legal entity fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation;
- for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - “peasant farm”;
- for individuals - last name, first name, patronymic (if any) of the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation.
- "Purpose of payment":
— TIN and KPP of the person (for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, individuals only TIN) making the payment. This information is indicated first in the “Purpose of payment” details. To separate information about TIN and checkpoint, the sign “//” is used; To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
- the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name , patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farm) farms - last name , first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence) .
- In field “101” - “Payer status”, write 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 fulfilled.
When performing duties:
- legal entity - “01”;
- individual entrepreneur - “09”;
- notary engaged in private practice - “10”;
- lawyer who established a law office - “11”;
- head of a peasant (farm) enterprise - “12”;
- individual - “13”.
Rules for filling out payment orders-2017
Since April 25, 2017, the rules for filling out payment slips have changed. He corrected the Rules for filling out payment slips.
The changes resolved the ambiguous issue in filling out field 101 “Payer Status”.
Detailed material about the rules for payments 2017.
Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.
FILES
To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.
Payment code
Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.
Field 9- Account number. This refers to the payer's account number (20-digit combination).
Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.
Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.
Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19– payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.
Field 23– reserve. Leave it blank.
Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43– payer’s stamp. Placed only on a paper version of the document.
Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61– TIN of the recipient. Similar to paragraph 28.
Field 62– date of receipt at the bank. Fills the bank itself.
Field 71– write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.
Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.
Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.
Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).
Additional nuances
Typically, the payment form must be drawn up in 4 copies:
- The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
- The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
- 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
- The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.
» was posted, requests began to come in for clarification on the meaning or completion of individual details (fields) of the payment order. Generalized and expanded answers to individual questions about how to fill out some fields of a payment order are offered to your attention.
In addition, this material provides a brief explanation of the meaning of the abbreviations of individual details (fields) used in the payment order.
The details (fields) of the payment order can be found in the example below:
Appendix 3
to the Bank of Russia Regulations
dated June 19, 2012 N 383-P
"On the rules for implementing
money transfer"
Payment order details numbers
When filling out a payment order, you must remember that blank fields are not allowed. If it is impossible or unnecessary to fill in the value of a specific attribute (field), you should enter zero (“0”).
So, let's look at the rules for filling out individual fields of a payment order:
- OKUD (Field 2) - individual payment order number 401060, this is the form number according to OKUD OK 011-93, class "Unified Banking Documentation System".
OKUD is an all-Russian classifier of management documentation OK 011-93 (class "Unified system of banking documentation").Each payment document drawn up on paper (on document forms included in the All-Russian Classifier of Management Documentation) has its own individual payment document number, which is assigned to it. So, for example, OKUD documents:
- payment order - 401060
- collection order - 401071
- payment request - 401061
- payment order - 0401066
- BIC (fields 11, 14) - bank identification code (identification code of the payer's bank or the recipient's bank).
The BIC of the bank of the payer or recipient of funds is indicated in accordance with the Directory of bank identification codes of settlement participants making payments through the settlement network of the Central Bank of the Russian Federation (Bank of Russia) - Directory of the BIC of Russia.
For example:
- BIC of OJSC "Bank of Moscow" -
- BIC OJSC "ALFA-BANK" -
- TIN (fields 60, 61) - taxpayer identification number of a legal entity or individual, filled in on the basis of the “Certificate of Tax Registration” issued to the taxpayer. The payer's payment document indicates: - TIN (if available) or KIO (if available).
According to the Order of the Federal Tax Service (FTS of Russia) dated June 29, 2012 N ММВ-7-6/435@:
- for the payer/recipient - an individual, a 12-digit taxpayer identification number (TIN) is indicated. If an individual does not have a TIN, zero (“0”) is indicated in the “TIN” details of the payer and recipient;
- for the payer/recipient - a legal entity (both Russian and foreign), the taxpayer identification number is indicated by a 10-digit TIN. - TIN of OJSC "Bank of Moscow" - 7702000406
- INN OJSC "ALFA-BANK" - 7728168971
- INN Ivanov Ivan Ivanovich - 123456789012
- INN Ivanov Ivan Vasilievich - 0
- Payer status (field 101) - is indicated in the payment order as a two-digit indicator of the taxpayer’s status. This indicator can take values from 01 to 26. In accordance with Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (Appendix 5), the existing taxpayer statuses are given below:
Code Taxpayer (fee payer) status 01 Legal entity - taxpayer (payer of fees) 02 Tax agent 03 The federal postal service organization that has drawn up an order for the transfer of funds for each payment by an individual. 04 Tax authority 05 Territorial bodies of the Federal Bailiff Service 06 Participant in foreign economic activity - legal entity 07 customs Department 08 Payer is a legal entity (individual entrepreneur) that transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation. 09 Taxpayer (payer of fees) - individual entrepreneur 10 Taxpayer (payer of fees) - notary engaged in private practice 11 Taxpayer (payer of fees) - lawyer who established a law office 12 Taxpayer (payer of fees) - head of a peasant (farm) enterprise 13 taxpayer (payer of fees) - another individual - bank client (account holder) 14 Taxpayers making payments to individuals 15 A credit organization (a branch of a credit organization), 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 accepted from payers - individuals. 16 Participant in foreign economic activity - individual 17 Participant in foreign economic activity - individual entrepreneur 18 A payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties. 19 Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to pay off arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner . 20 A credit organization (a branch of a credit organization), a paying agent, who drew up an order for the transfer of funds for each payment by an individual. 21 Responsible participant in a consolidated group of taxpayers. 22 Member of a consolidated group of taxpayers. 23 Bodies monitoring the payment of insurance premiums. 24 Payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation 25 Banks are guarantors that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products. 26 The founders (participants) of the debtor, the owners of the property of the debtor - a unitary enterprise, or third parties who have drawn up an order for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case. - The payer status (field 101) in the payment order is
- How to fill out field 101 “Payer status” in a payment order? - This
- checkpoint (field 102,103) – the registration reason code consists of 9 digits. In the order for the transfer of funds, the value of the registration reason code (RPC) is indicated in accordance with the certificate of registration with the tax authority or notice of registration with the tax authority, issued by the tax authorities at the place of registration of taxpayers.
Therefore, you can find the Checkpoint Code in your Certificate of Registration, which is issued to the organization by the tax authorities upon registration. Information about this code is also reflected in the Notifications of registration of vehicles, real estate and separate units.
Indication in the order for the transfer of funds the value of the checkpoint both in the “Checkpoint” details of the recipient of funds (field 103) and in the payer’s “Checkpoint” details (field 102) is mandatory.
When drawing up orders for the transfer of funds to the budget system of the Russian Federation, the payer’s “KPP” details indicate:
- Payers of tax, customs payments, insurance premiums and other payments in the payer's checkpoint - indicate the value of the checkpoint of the payer of payments to the budget system of the Russian Federation, including a participant in foreign economic activity, a tax agent.
- Individual payers - indicate zero (“0”)
- First 4 digits- indicate the code of the division of the Federal Tax Service of Russia where the organization was registered (SOUN directory);
- Second 2 digits- indicate the reason code for registration. For Russian organizations can take values from 01 to 50;
- Third 3 digits- indicate the serial number of registration with the tax authority.
- Russian organizations for which they are assigned:
01 - registration with the tax authority of a Russian organization as a taxpayer at its location;
02-05, 31, 32 - registration of a taxpayer - a Russian organization at the location of its separate division, depending on the type of division;
06-08 - registration of a taxpayer - a Russian organization at the location of the real estate it owns (except for vehicles) - depending on the type of property;
10-29 - registration of a taxpayer - a Russian organization at the location of its vehicles - depending on the type of vehicles;
30 - Russian organization - tax agent, not registered as a taxpayer;
- Foreign organizations for which they are assigned:
51-99 - in accordance with the specifics of the procedure for registering foreign organizations, depending on the types of income received, defined in the relevant instructional materials of the Ministry of the Russian Federation for Taxes and Duties
- KBK (field 104) - budget classification code. For each type of tax, its own budget classification code is indicated. A detailed description of the component values of the BCC can be viewed.
The maximum number of characters in the field is 104 (KBK) - 20 bits (characters).For example, this is what individual KBKs look like:
- 182 1 01 01011 01 1000 110 - Corporate income tax code credited to the federal budget;
- 182 1 01 01040 01 1000 110 - Code for corporate income tax on income received in the form of dividends from Russian organizations by Russian organizations;
- 182 1 02 02030 06 2000 160 - Penalty code for insurance premiums in the form of a fixed payment credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
- 182 1 16 90030 00 3000 140 - Code of other revenues from monetary penalties (fines) and other amounts for damages credited to local budgets
For information: - In accordance with the Federal Law of December 3, 2012 No. 218-FZ “On the budget of the Pension Fund of the Russian Federation for 2013 and for the planning period of 2014 and 2015,” new budget classification codes for insurance contributions for compulsory pension insurance were introduced with January 1, 2013
- OKATO code (field 105)- All-Russian classifier of objects of administrative-territorial division, which determines the code of the municipality on the territory of which funds from paying taxes (fees) are mobilized. This code is assigned to every municipal entity in Russia (city, district, village, etc.). How to find out OKATO codes? The codes can be found in the All-Russian Classifier of Objects of Administrative-Territorial Division OK 019-95 (OKATO), which was approved by Decree of the State Standard of Russia of July 31, 1995 No. 413
From January 1, 2014 OKATO codes have been replaced by OKTMO codes. OKTMO code - All-Russian classifier of municipal territories. OKTMO codes can be found in the “All-Russian Classifier of Municipal Territories” OK 33-2013 (Order of Rosstandart dated June 14, 2013 No. 159-st).
According to the Letter of the Ministry of Finance of the Russian Federation dated April 25, 2013 N 02-04-05/14508, the OKTMO codes consist of 11 characters, and the last 3 characters of the codes identify settlements that are part of municipalities on the territory of the corresponding subject of the Russian Federation.
To fill out payment orders, you must use the Table of correspondence between OKATO codes and OKTMO codes of the Russian Federation. - Basis of payment (field 106) - indicate the payment basis indicator, which has 2 signs and takes the following values:
TP payment of the current year without violating the deadline (current payment); ZD voluntary repayment of debts for expired tax periods; BF current payments of individuals - bank clients (account holders), paid from their bank account; TR requirement of the tax authority; RS repayment of outstanding debt in accordance with the installment schedule; FROM repayment of deferred debt; RT repayment of restructured debt; VU repayment of deferred debt due to the introduction of external management; ETC transfer to pay off debt suspended for collection; AP repayment of debt according to the inspection report; AR repayment of debt under a writ of execution - Taxable period (field 107) - The details indicate the value of the tax period indicator, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (".").
The indicator is used to indicate the frequency of payment of a tax payment or a specific date for payment of a tax payment established by the legislation on taxes and fees.
The frequency of payment can be monthly, quarterly, semi-annually or annually. The indicator is used to indicate the frequency of payment of a tax (fee) or a specific date for payment of a tax (fee) established by the legislation on taxes and fees - “day.month.year”.
Detail 107 “Tax period” consists of the following characters:
- The first two characters of the tax period indicator are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees, which is indicated as follows:
- MS - monthly payment;
- KV - quarterly payment;
- PL - semi-annual payment;
- GD - annual payment.
- The 4th and 5th digits of the tax period indicator include:
- for monthly payments - the month number of the current reporting year;
- for quarterly payments - quarter number;
- for semi-annual students - the semester number.
When paying tax once a year, the 4th and 5th digits of the tax period indicator are filled with zeros. - In the 3rd and 6th digits of the tax period indicator, dots (".") are used as separating marks.
- The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled in with zeros (“0”).
If the legislation on taxes and fees for the annual payment provides for more than one deadline for payment of the tax payment and specific dates for payment of the tax (fee) are established for each deadline, then these dates are indicated in the tax period indicator.
- "MS.08.2013" – payment for August 2013;
- "KV.02.2013" – payment for the 2nd quarter of 2013;
- "PL.01.2013" - payment for the first half of 2013;
- "GD.00.2013" – payment once a year.
- "09/04/2013" - payment for a specific date
- "0" - if field 106 indicates repayment of debt according to the inspection report (AI) or repayment according to the writ of execution (AD)
A payment with a specific date (“09/04/2013”) is indicated in detail 107 of the payment document when paying the following debt:
- deferred, deferred,
- restructured debt
- repayment of debt suspended for collection,
- repayment of debt at the request of the tax authority to pay taxes (fees)
- repayment of debt during the procedures applied in a bankruptcy case,
- repayment of investment tax credit
- The first two characters of the tax period indicator are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees, which is indicated as follows:
- Document Number (field 108) – the document number is entered in the field, and if it is absent, 0 is entered. When filling out the details “108”, the signs “No” and “-” are not indicated.
The document number in detail 108 is indicated if the payment basis indicator (field 106) has the value:
- “TR” - number of the tax authority’s request for payment of tax (fee);
- “PC” - number of the decision on installment plan;
- “FROM” - number of the decision on deferment;
- “RT” - number of the decision on restructuring;
- “PB” - number of the case or material considered by the arbitration court;
- “PR” - number of the decision to suspend collection;
- “AP” - the number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
- “AR” - the number of the enforcement document and the enforcement proceedings initiated on the basis of it;
- “IN” - number of the decision on granting an investment tax credit;
- “TL” - the number of the arbitration court’s ruling on the satisfaction of the statement of intention to pay off the claims against the debtor.
- “TP” - payment of current payments for the current year;
- “ZD” is the voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees).
From March 31, 2014, a payment order for the transfer of payments to the budget system, as well as for state and municipal services, must indicate an identifier of information about an individual (IP).
To separate the two-digit value of the individual information identifier type and the individual information identifier, the sign “;” is used.
For example: " 01; 0201251245 »
- Document date (field 109) – the date of the document that is the basis for the transfer of tax/fee is indicated. For example, the date of the taxpayer’s signature in the tax return (calculation), the date of the audit report, the date of the decision to defer, etc.
- Payment type (field 110) - from January 1, 2014 payment type ( field 110) - has 2 signs or 0, takes the following values:
- PE – payment of penalties;
- PC – payment of interest;
- 0 – other cases.
And in paragraph 4 of Appendix No. 1 to the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n it is also confirmed that:
If the payer - an individual does not have a tax identification number (TIN), the payer's "TIN" details shall indicate zero - "0"For example:
This field is discussed in more detail in the following materials:
That is, now when transferring taxes, fees, contributions, fines and other payments, 0 is entered.
Until 2014, the “payment type” also had 2 characters, but took the following values:
On the website you can also view the following information related to payment orders.
A payment order is usually understood as the main document used by enterprises when making non-cash payments. Its form, structure, and procedure for filling out were approved within the framework of the Bank of Russia Regulation “On the Rules for Transferring Funds” No. 383P dated June 19, 2012. It can be issued on paper and in electronic format.
Payment order structure for 2019
Since 2019, the Central Bank has made changes to the structure of this document. Additionally, the columns will contain an indication of the presence of contract terms, reflected in field 23. In accordance with the new rules, if the bank accepts a payment order, it will be required to check the sufficiency of resources to ensure the transfer of funds. Here list of required document fields:
- date of;
- assigned number;
- identification of payment direction;
- the status that the taxpayer has;
- amount of money;
- payer information;
- details of the recipient of funds;
- codes by type of operation;
- purpose and nature of the payment action;
- signatures of the parties.
An important role is played by the inclusion of BCC if settlements are carried out with the budget, as well as OKTMO. Of particular importance is the indication of the payment basis code. All of these values have recently been updated. The amended information is contained in Order of the Ministry of Finance of Russia No. 132n dated June 8, 2018.
Particularly important details
Some payment order details require a particularly serious approach to filling out. After all, if mistakes are made, it will be considered that the tax/contribution has not been paid. This means that you will have to re-transmit the amount and pay penalties.
The list of details that require a special approach is indicated in paragraphs. 4 p. 4 art. 45 of the Tax Code of the Russian Federation, as well as in paragraphs. 4 paragraph 7 art. 26.1 Federal Law No. 125 of July 27, 1998. It looks like this:
- account number assigned to the federal treasury;
- the name of the bank with which the recipient interacts.
As for erroneous information present in other details, they are not critical, since the receipt of funds will occur in any case. Correction of the error is available by clarifying the payment, as stated in the norms of clause 7 of Art. 45 of the Tax Code of the Russian Federation.
Overview of main fields
The main fields of the payment order are presented in the table.
| Field number | Description | Notes |
|---|---|---|
| 106 | Payment basis code, it includes 2 main characters. | In practice, it is common to use the following codes:
|
| 107 | Tax period, which includes 10 characters, including digital symbols and dots. In practice it looks like this: **.**.****. | This indicator reflects the frequency of tax payments, as well as the date on which it occurs. It can be monthly, quarterly, semi-annual, or annual. The 4th and 5th characters indicate the number of the monthly period (from 1 to 12), quarter (from 1 to 4), half-year (from 1 to 2). Signs 7 and 10 indicate the year for which the tax is paid. If the payment is made once a year, “0” is indicated. If the debt is repaid on the basis of a request from the Federal Tax Service, it is mandatory to display the payment deadline contained in the request |
| 108 | Number of the document that is the basis for the payment action. | If there is a transfer of current taxes, voluntary repayment of debts or payment of insurance premiums, it is customary to set “0”. |
| 101 | The status that the payer has. The field is filled in on tax payment orders. | The following codes are indicated:
|
| 110 | A type of payment that is not currently specified. | The field remains empty (Order of the Ministry of Finance No. 126 of October 30, 2014). |
| 104 | The meaning of the budget classification code (BCC) is written here. | Due to the fact that insurance payments were transferred under the control of tax structures, the CBC was updated. |
| 109 | The date of the document, which is written in a specific format. | It consists of 10 characters. Of these, 1 and 2 symbols mean a calendar day, 3-6 – dividing points, 4 and 5 – a month, 7-10 – a year. |
This is not the entire list of fields used in the document; along with them, additional lines are used.
Additional Important Fields
A list of additional details that are of particular importance is presented in the table.
| Field number | Description | Notes |
|---|---|---|
| 13-17 | Receiving a payment involves providing the same information as displaying the payer. First, you need to provide bank details - name, BIC number, correspondent account. | In the process of specifying the bank, you should remain attentive, because if an error is made, the tax may be recognized as unpaid (clause 4 of Article 45 of the Tax Code of the Russian Federation), and penalties will be charged. |
| 09-12 | In all these fields, the following data is respectively indicated:
|
These fields require a rational approach to filling in to avoid entering erroneous information. |
| 24 | Payment information (if we are talking about orders related to the transfer of funds to counterparties, the account or agreement number is indicated). | In the process of preparing this document, you should be guided by the norms of Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013. |
| 22-23 | This section is necessary in order to display the UIN, which is entered when it is available and communicated to the taxpayer. | The identifier is not set for current payments related to taxes and fees, however, the line cannot be left empty, “0” must be entered, field 23 is not filled in. |
| 19-20 | These fields display the duration and purpose of the payment action. | The fields are filled in only in situations where this is provided for by Bank of Russia regulations No. 383P. When it comes to taxes and contributions, the lines are left blank. |
There are several more important fields that require filling out, they will be discussed further.
Other accounts
Their list is as follows:
- 3-4 – number and date of the payment order (in the first case, a value other than zero, including 6 characters, must be entered, in the second case, the classic format is used - DD-MM-YYYY);
- 5 – type of payment – here the method of transferring funds is indicated, which can be urgent, electronic, or postal;
- 6 – amount (the field is filled in on paper orders, the amount is indicated from the very beginning of the line with a capital letter);
- 7 – amount (it is displayed using numbers; rubles must be separated from kopecks using a dash);
- 8 – full or abbreviated name of the legal entity, full name of the entrepreneur, status, direction of activity;
- 16 – name belonging to the recipient;
- 18 – payment order code, which is assigned a code value equal to 01, which is specified in Appendix 1 to the Regulations of the Central Bank of the Russian Federation No. 383-P dated June 19, 2012;
- 21 – order of payment, in accordance with the norms of the current civil legislation (for taxes, the payment of which occurs independently, 5 is indicated);
- 24 – purpose of payment, in particular – the number value of the agreement or balance on which VAT is paid, it is permissible to indicate any additional information;
- 60 – taxpayer identification number;
- 102 – checkpoint;
- 105 – OKTMO code, which is used instead of OKATO, includes 8 or 11 characters.
This is not the entire list of code indicators, but they are the main ones and are used most often in practice.
Sample and need for compilation for 2019
To avoid problems during the paperwork process, you must take into account list of details that should be contained in it:
- the date on which the payment order was drawn up;
- identification of the type of payment;
- designation of the status that the taxpayer has, it is displayed in the field under number 101;
- the amount represented by the payment must be indicated in words and figures;
- introduction of the basic details of the taxpayer, by which his identification can be carried out (this is the TIN number, KPP number, BIC number, current and correspondent account number);
- details of the recipient of funds, which are entered in accordance with the set of information for the payer;
- codes that reflect the type of operation and the order of payment;
- information characterizing the purpose of the payment (for what and where it is received);
- signatures belonging to the parties to the transaction.
Thus, a payment order is an important document that is used quite often in practice. A competent approach to filling it out will help you avoid errors and inaccuracies.
Instructions for filling out a payment order are presented in the video below.
Code in payment order 2018year - this is one of the details that are indicated when making payments to the budget. You will learn about what this field is, what the rules are for filling it out, and where to get information about the code from our article.
Why do you need the “Code” field in a payment order?
In field number 22 “Code”, such details as a unique payment identifier (UIN) are indicated. Payment order codes are used in 2018 when transferring budget payments, and the rules for filling out this code in a payment order are stipulated in Order of the Ministry of Finance dated November 12, 2013 No. 107n.
UIN is a unique accrual identifier number that makes it easier for the fiscal authority to recognize the payer who made the payment in the tax revenue recording program.
When and how the “Code” field is filled in
The code field in the 2018 payment order is filled out differently, depending on whether the payer independently transfers funds to the budget or fulfills the request of the fiscal authority.
If the payer acts independently, sending an order for a transfer, then 0 is entered in the “Code” field. When a request to make payments to the budget comes from the fiscal authority, then in the payment order in this field the code must correspond to the UIN. This rule directly follows from clause 1.21.1 of Bank of Russia Regulation No. 383-P dated June 19, 2012, which states that the UIN must be included in the payment when it is assigned by the recipient of the funds.
However, the latest clarifications of the Federal Tax Service of the Russian Federation (letter No. ZN-4-1/4434@ dated March 13, 2017) indicate that filling out the UIN number does not add anything to the information about the payer if the latter’s TIN is given in the payment document. And the TIN for a payment order is a required requisite. That is, it is also permissible to indicate 0 in the UIN field when paying on demand.
Read more about this position of the Federal Tax Service in the material .
IMPORTANT! In payment orders in 2018, field codes intended for entering UIN cannot be left blank. If you do not have information about the UIN or there are reasons not to indicate it, you just need to enter 0. By leaving field 22 empty, you risk receiving a refusal to make a payment from the banking institution.
In what case is the UIN filled in when paying tax for a third party, see .
Where to get UIN
The source of information on the UIN is the requirements for payment of taxes and penalties. Therefore, if you are not listed as a debtor for payments to the budget, then you will not have a UIN - as a detail for inclusion in the payment order, it will simply not be generated by the payee due to the absence of such a document as a demand from the fiscal authority.
Example
Lira LLC did not pay the property tax on time, and therefore the fiscal authority sent a demand to this debtor, in which he indicated the UIN. When fulfilling the request and generating the payment, the accountant of Lira LLC transferred the UIN from the document sent by the fiscal authority to field 22.
Can a bank require a UIN?
Sometimes banking institutions simply oblige payers to fill in field 22 UIN when sending orders for payment to the budget. How legitimate is this demand?
It all depends on the basis of your payment. If you make a tax payment based on an independent calculation, then you simply have nowhere to get the value of the unique identifier, because no reference book for this detail exists and cannot exist, since the key word here is “unique”, i.e. unrepeatable. In this case, 0 is entered in field 22. But if the tax is paid at the request of the fiscal authority in which the UIN is indicated, then field 22 must be filled in, but the figure entered in it can correspond to either the UIN number or the value 0.
To avoid inaccuracies when paying taxes, we recommend that you read the material
