What does the payment look like? What is a payment order (payment)

The law on the contract system of Russia provides for several types of security for state and municipal contracts. These include:

to participate;
enforcement of the contract ( cash or bank guarantee).

Let's define distinctive features the above types of collateral, as well as tell you how to properly draw up payment order, a sample for each species.

Form of payment document

To transfer the amount of money to a special account to secure the application, use the unified payment order, form (download word file you can by clicking on the button below the image) looks like this:

Securing an application for participation: a new order

So, all organizations, entrepreneurs and private traders claiming to be executors of state contracts, until 06/30/2019, provide applications only with cash. From 07/01/2019, along with the money, it will be possible to secure the application with a bank guarantee.

Previously, the security amount had to be credited to the trading account of the ETP, within which the purchases were made. However, officials have adjusted the mechanism once again.

Innovations affected purchases made under 44-FZ, as well as under 223-FZ, in terms of purchases from small businesses. For purchases made under 223-FZ (except for the SMP), the old rules apply - money is transferred by payment order to the account of the trading platform.

Now, in order to take part in the procurement, the applicant for the execution of the contract must be in a banking organization. When a special account is opened, the applicant for the execution of the contract transfers funds to the required amount. It is permissible to use borrowed or credit capital.

Now we will tell you how to fill out a payment order (the same form is used) in order to send money to a special account.

We credit money to a special account

To replenish a special account, you need to issue an order to debit money from a regular current account and credit it to a special one. This order is a payment order.

It is not difficult to fill out such a payment, since the payer and the recipient in this case are the same person. However, there are some features. So what to look for Special attention:

Set the number and date of the document to chronological order.
Payer - standard details of the applicant, including his main or additional current account.
Bank details. If the accounts are opened in one banking organization, then the details will be identical. For different banks, enter their individual data.
The recipient is the same applicant, his TIN, KPP and name. But the recipient's account is the number of the special account opened for crediting the security of the application for participation.
In the purpose of payment, indicate the essence of the operation, that is, replenishment of the special account for the amount of the application security.

An example of a completed payment order

How to fill out a payment order to secure an application under 223-FZ

note that this algorithm not applicable for procurement from SMEs under 223-FZ, if the customer has not established benefits for SMEs.

We will tell you how to issue a payment order online using an example for ETS JSC.

Step 1. Set the payment order number and date in chronological order. The amount of the payment is indicated in words, then in numbers.

Step 2. Block of information about the payer. It includes information about your organization: TIN, KPP, full name, current account number, name of the bank in which the current account is opened, as well as its BIC.

Step 3. Block of information about the recipient. We indicate similar registration data of the trading platform. Then we prescribe the type of operation "01" and the order of payment "5".

Step 4. We write down the purpose of the payment, if necessary, indicate the number of the electronic auction. Be sure to indicate "WITHOUT" or "VAT IS NOT APPLIED".

Download completed document

Filling out a payment order in 2019 sample:

The winner must pay

The applicant for the execution of the contract, recognized as the winner, will face additional expenses. So, the officials determined that from the person with whom the state or municipal contract, a fee must be charged. The amount can be debited from the winner's special account if there are enough funds to carry out the operation.

And if there is not enough money, then a corresponding request will be sent to the winner to pay a fee to the bank account of the electronic site. This obligation will have to be paid by the same payment order.

The amount of the fee is determined based on the initial price of the state contract - 1% of the NMTsK, but not more than 5,000 rubles. However, for small businesses, as well as for non-profit socially oriented organizations, concessions are provided. Such entities pay 1%, but not more than 2000 rubles (Decree of the Government of the Russian Federation No. 564).

After crediting the fee for winning the purchase, do not forget to get the supporting closing documents. The operator of the trading platform will provide acts and invoices. Documentation can be obtained electronically if the contractor has activated the service for the use of a legally significant document flow on the relevant trading platform. If the service is not connected, then you can request paper acts and invoices, they should be obtained at the location of the trading platform operator.

Sample payment order for making a payment for winning in purchases on demand

Enforcement of the contract

Where else is a payment order used?

Recall that payments by payment orders are required to be carried out by all economic entities - legal entities and entrepreneurs. Examples of such calculations are:

transfer of taxes, fees. contributions to the budget;
payment for supplies, services, goods, works;
transfer of advances and wages;
payment of disability benefits;
settlements under contracts;
other non-cash transactions.

The structure of the document provides for the entry of relevant information into the payment fields. Recall what fields the payment order contains.

Note that the value of the payment order fields is determined depending on the purpose of the payment. For example, to transfer taxes to the Federal Tax Service, you will have to fill in the “tax line” (fields 104-110), and when making settlements with a counterparty, these fields are not filled in.

Recall that you can generate a payment order to the tax office for free at

After the end of the reporting period, the Federal Tax Service conducts desk audits, as a result of which the organization may receive a requirement to pay taxes, fees, penalties, fines. In order to pay the debt, you must first draw up a payment order. Let's see how this can be done.

What is a requirement to pay a tax, fee, penalty, fine

Requirement Example
Payment of arrears and penalties

How to make a payment order

The rules for filling out a payment order are established and.

For each line of the requirement, it is necessary to generate a separate payment order. This can be done manually - transfer the data from the received request to fields 24 and 104-109 of the payment order.

When filling out the payment, you can use this table, which will tell you what value to enter in each field. Be careful when entering data - an error even in one figure will lead to the fact that the organization's money will not reach its intended purpose, and the debt will not be repaid.

Field number	Field name	Meaning
104	KBK	Budget classification code
105	OKTMO	OKATO (OKTMO)
106	Reason for payment	TR
107	Taxable period	The date specified in the demand as the due date for the payment of fines in the format DD.MM.YYYY
108	Document Number	Tax authority claim number
109	Document date	DD.MM.YYYY - the date of the request (next to the number in the stamp)
110	Payment type	0
24	Purpose of payment	Name of the tax (fee)

You can read full instructions on how to generate a payment order on the Accounting Online website.

The second option to prepare a payment is to generate it automatically. This feature has recently been available to Contour.Extern users.

Having received an electronic demand for payment in Extern, notify the Federal Tax Service of this by clicking on the button “Send a receipt of acceptance to the Federal Tax Service”. Then proceed to the formation of the payment: follow the link "Create payment" and enter the name of your bank and current account. The system itself will substitute all other data from the request in the appropriate fields of the payment order. You can also choose what type of debt to make a payment for and, if necessary, change the payment amount.

You can create a ready-made payment order either in Word format and then print it out, or download a special text file to upload it to the Internet bank later.

How not to overpay

When processing a claim, it is important to know about the peculiarity of specifying the amounts in the “Arrears” field. If the amount in it is with an asterisk, then you do not need to pay for it - this information is for reference only.

When you create a payment order in Extern, you will never include an asterisk amount in it by mistake. This amount will be general list, but you cannot select it to generate a payment order.

A payment order is an instruction to a bank to transfer the corresponding amounts by suppliers, financial authorities, and other organizations. The accountant prints it “carbon copy” in the required number of copies (from 3 to 5, depending on which branch of the bank the current account is located in).

A payment order is accepted by the bank from the payer for execution only if there are funds on the current account, unless otherwise agreed between the bank and the account holder. By agreement of the parties, payment orders can be urgent, early and deferred. Urgent payments are made: before the shipment of the goods - advance payment, after the shipment of the goods - by direct acceptance of the goods, in large transactions - partial payments. Early and deferred payments may be made within the framework of a contractual relationship without prejudice to the financial position of the contracting parties.

It indicates the details of the payer and his bank, the recipient and his bank, including TIN, BIC, amount and purpose of payment. The bank employee accepts the payment order for execution, puts a stamp on the last copy and returns it to the accountant to reflect this operation in the accounting. The printed payment order is valid for ten days.

TIN is assigned to the bodies of the State Tax Service of the Russian Federation when taxpayers are registered with the tax authority and is indicated in the payment order in all cases when it is assigned to the payer of funds.

The BIC is indicated for subdivisions of the settlement network of the Bank of Russia, credit institutions and those branches of credit institutions to which it has been assigned, in accordance with the Reference Book of the BIC of the Russian Federation.

The account numbers of the payer and recipient of funds, as well as the account numbers of the payer's and recipient's banks, on which settlement transactions are carried out, are entered in the appropriate fields of the payment order.

If the payer or beneficiary is a credit institution, the fields “Payer” or “Recipient” shall contain the name of the credit institution, and the fields “Bank

Payer's or Beneficiary's Bank, respectively

credit institution is indicated again. The value of “Type of payment” is indicated in words: “by mail”, “telegraph”, “electronic”.

The payer is the bank in which the current account of the enterprise is opened, in the same part the name of the enterprise and the number of its current account are indicated.

Below we indicate the code that is assigned to our bank in the Central Bank Russian Federation, and in the column "debit" - the cipher of the bank's current account with the Central Bank of the Russian Federation.

The amount is printed in capital letters. Its numerical value is repeated in the upper right corner.

At the bottom, the purpose of the payment is indicated in detail, the signature of the manager of funds and the chief accountant and the seal of the enterprise are put.

2.3 Procedure for receiving cash from the bank.

The company receives cash from the bank through the cashier on a cash check issued in his name.

In accordance with the Regulations on Accounting and Reporting in the Russian Federation, at enterprises that do not have a cashier on staff, the duty of a cashier can be performed Chief Accountant or another employee by written order of the head of the enterprise.

Checks are in a special checkbook. To get a check book, you should fill out an appropriate application, which indicates the last name, first name and patronymic of the cashier and gives a sample of his signature. The application is signed by the head and chief accountant and certified by the seal of the enterprise. According to this statement, the cashier receives a checkbook for 25 or 50 checks. To withdraw cash from his current bank account, the accountant fills out a money check, signs it together with the manager and hands it over to the cashier. The cashier pre-orders the required amount with a supporting document for entries cash transactions in accounting registers.

2.4. The procedure for depositing cash in a bank

Cash received from the current account to the cash desk,

are spent for a strictly designated purpose (the purposes for which the money was received are indicated on the back of the cash receipt). The unspent balance is returned to the cashier. For example, wages not received on time must be returned to current accounts within three to a day. The money received at the cash desk as a contribution to charter capital, proceeds from the sale of products in cash

The transfer of money to the current account is made out by a cash order.

At the bank, the teller who gives the money fills out the “Announcement for a cash deposit”. The "Announcement" form can be obtained from the bank operator.

It consists of three parts. Top part stays in the bank

The middle part (receipt) is handed over to the cashier. The lower part of the announcement (order) is also returned to the cashier, but only after the bank has carried out the corresponding operation and together with the bank statement.

On each of the three parts are affixed: the date from whom the money was received, the beneficiary's bank and the beneficiary, the purpose of the contribution. In the right upper corner the first and second parts we put down the number of our current account and the amount in figures. The same amount is written in words in the following order. It is necessary to start the entry close to the beginning of the field reserved for it with a capital letter. The places remaining on the field should be crossed out with a horizontal line.

The third part is filled in a little differently. In the order, you need to indicate the code of the beneficiary bank and the amount of the loan (in our current account this amount will be debited, and in the bank - by credit).

Whether you use an electronic payment system (Bank-Client system), 1C Enterprise, or create a payment order in any other program, you have to take into account a lot of data. Let's break it down into parts and deal with each one. The author offers you detailed description procedure for filling out a payment order. Even a person who is not a happy owner of accounting programs can fill it out on their own. This is how a payment order looks like (see Example 1). Each field, which should be taken into account when filling it out, corresponds to a number in brackets.

The data that is entered into the payment is called the general word "details".

Regardless of to whom you send the payment (to the tax office or the supplier of the goods), you must fill in field No. 2. This figure is always the same and unchanged (0401060). And she means number unified form payment order, which is established by the Central Bank of the Russian Federation.

In field No. 3 "Payment order number" the number of the payment order is indicated in figures. From the beginning of the year, the numbering starts anew.

In field No. 4 “Date of drawing up a payment order”, the day, month, year are indicated. It is filled in the format DD.MM.YYYY. For example, 02/06/2007. The word "year" is not written, and the dot is not put after the year digit.

Field No. 5 "Type of payment" is filled in only if an "electronic" payment is made, that is, you send a payment order through the "Bank-Client" system. Here it is written: "electronic". If you yourself are going to take the payment order to the bank, then you do not need to write anything.

In field No. 6 "Amount in words", from the beginning of the line with a capital letter, the amount of the payment is indicated in words in rubles and kopecks. At the same time, the words "rubles", "ruble", "ruble", "kopecks", "penny" are not reduced. Rubles are written in words, and kopecks in numbers. If the payment amount is expressed only in rubles, then kopecks can be omitted.

In field No. 7 "Amount" the payment amount is entered in figures, rubles are separated from kopecks by a dash "-". If the amount is expressed in figures in whole rubles, then kopecks can be omitted. In this case, the payment amount and the equal sign “=” are shown, while in the “Amount in words” field, the payment amount is entered in whole rubles, without mentioning kopecks.

See below for an example of completed payments.

The author recommends that you choose one of the methods and use it. Otherwise, you can get confused in which case how to write. It will be unpleasant when you urgently need to transfer money, and the bank will refuse to accept the payment order due to an error.

In field No. 60 "TIN" the identification number of the taxpayer is indicated.

In field No. 102 "KPP" - the code of the reason for registration, assigned to the organization by the tax office at the place of registration. Recall that individual entrepreneur and just individuals do not have CCP. If the payment goes to them or from them, then "0" is put in this field.

In field No. 8 "Payer" indicate the person who sends the payment (pays). For example, if an entrepreneur does this, then, accordingly, he indicates himself (full name and next to them in brackets - IP (order of the Ministry of Finance of the Russian Federation of November 24, 2004 No. 106n)). However, in practice it is necessary to be guided by the requirements of the bank. The bank may require that the payer indicate himself in accordance with how he called himself in bank card when certifying his signature at the bank.

In the example under consideration, it may look, for example, as an individual entrepreneur Svetlana Pavlovna Svetikova or an individual entrepreneur Svetlana Pavlovna Svetikova. The bank may not miss your payment due to such an error. Moreover, if you send a payment to an individual entrepreneur, then it does not matter how it will be registered in the payment order. For legal entities, the abbreviations "CJSC", "LLC" are accepted. But always look at how counterparties call themselves in the contract or invoice that is issued to you for payment. If there is a mistake in the name of the recipient, then the partners may not receive the money.

If you still made a mistake, then you must urgently send a letter to the bank, where you need to clarify the name of the recipient and indicate all the details of the payment order. If you did not have time with a clarification letter, then the money will be returned to your account. The trouble will consist only in the fact that the money will be “blabbered” for about a week.

In field No. 9 “Sch. No. ” indicates the number of the payer's current account.

In field 10 "Payer's bank" - the full name of the payer's bank, indicating the city of its location.

In field No. 11 "BIC" - the bank identification code (BIC) of the payer's bank.

In field No. 12 “Sch. No. "- the number of the correspondent account of the payer's bank opened by the credit institution in the institution of the Bank of Russia.

In field No. 13 "Beneficiary's bank" - the full name of the beneficiary's bank, indicating the city of its location.

In field No. 14 "BIC" - the bank identification code (BIC) of the beneficiary's bank.

In field No. 15 “Sch. No. "- the number of the correspondent account of the beneficiary's bank opened by the credit institution in an institution of the Bank of Russia.

In field No. 61 "TIN" the recipient's identification number is indicated.

In field No. 103 "KPP" - the code of the reason for registering the recipient of funds.

In field No. 16 "Recipient" - the name of the recipient organization or full name. physical person.

In field No. 17 “Sch. No. ” indicates the number of the recipient's current account.

In field No. 18 "Type of op." indicates the type of operation. "01" is the bank cipher for payment by payment order.

In field No. 19 "Term of payments." the due date is set.

In field No. 20 "Naz.pl." the code purpose of the payment must be indicated.

This column is not filled in until the instructions of the Bank of Russia.

In field No. 21 “Overlay payment.” the order of payment is set.

The sequence numbering is as follows:

Sequence 1. Write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as for the recovery of alimony.

Sequence 2. Write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working under - employment contract(contract), remuneration under copyright agreements.

Sequence 3. Number 3 is not used.

Sequence 4. According to this priority, write-offs are made according to payment documents providing for payments to the budget and extra-budgetary funds. These are taxes, fines, penalties, state duties.

Sequence 5. It is intended for writing off under executive documents providing for the satisfaction of other monetary claims.

Sequence 6. Write-offs are made for other payment documents in the order of calendar priority. These include settlements with suppliers.

Field 22 "Code" is not filled in until the instructions of the Bank of Russia.

Field 23 "Res. field" is reserved.

Field No. 24 "Purpose of payment" reflects the content of the operation carried out by the payment order.

Example 3

Collapse Show

CJSC Ideas for Home transfers by payment order the payment to the counterparty for the performance of work under contract No. 55 dated January 25, 2007. The payment is 50,000 rubles, including VAT - 7,627.12 rubles. CJSC fills in the payment form as follows:

We continue the conversation about field 24 “Purpose of payment”. The following points can be reflected here:

name of goods, works, services (for example, for office equipment, for transportation services);
numbers, names and dates of documents justifying the transfer of funds (contracts, invoices, acts of acceptance and delivery of work);
period for the transfer of funds.

If payment is made before the receipt of the goods, the provision of services, then you write: "prepayment".

Before work is done - "advance payment".

For the service rendered "services rendered".

For work done - "in final settlement".

In connection with changes in any conditions (volume of supply, works, services; in case of errors in calculations; changes in prices) - "additional fee".

In the latter case, it is necessary to indicate that this payment is an additional payment to the previously transferred payment, for example, an additional payment under the supply contract No. 120 of 13.03.07.

Here you must also indicate (see Example 3) the amount of VAT in the total amount of the payment. If the person who receives the payment works without VAT, then it should be written: “VAT is not subject to” or: “Without VAT”.

In field No. 43, a seal is placed in the place strictly designated for it. Entrepreneurs who carry out their activities without a seal, in the place reserved for printing, should write with a pen: “b / n”.

Field No. 44 "Signatures" is signed by a person who has the right to sign, and this right is secured by a sample of his signature, certified by the bank in a bank card. There may be two signatures. If there is a chief accountant in the state, then, accordingly, both signatures must be certified on the bank card. You can make a variant of two equivalent signatures. That is, two people have the right to first sign, but one of the signatures is put on the payment order.

The seal and signature are put on the first copy of the payment order. There can be two copies in total (usually three or more). All copies of payment orders are transferred to the bank teller. On one of them, the teller marks the bank in field 45. At the same time, this copy of the order is stamped by the bank and signed by the teller who accepted the order for execution.

Fields No. 62 and No. 71 are also filled in the bank. In field 62, the bank operator puts the date of delivery of the payment order to the bank. And in field 71 - the date of debiting funds from the client's account for this payment order.

Field No. 101, located in the upper right corner of the payment order, and fields 104-110 are filled in if taxes, fees and other obligatory payments are transferred to the Russian budget system.

Well, with simple payments we figured it out, now consider a payment order with the transfer of taxes.

Transfer of tax payments

When a taxpayer transfers payments to the budget system of the Russian Federation, field No. 101 is filled in. It indicates the status of the payer. We are primarily interested in status 01 - taxpayer (payer of fees) - entity. It is he who should be indicated when transferring taxes, fees and other obligatory payments.

In general, there are other statuses:

02 - tax agent;
03 - collector of taxes and fees;
04 - tax agent;
05 - bailiff service of the Ministry of Justice;
06 - member foreign economic activity;
07 - customs Department;
08 - a payer of other obligatory payments, transferring payments to accounts for recording income and budget funds of all levels of the budget system of Russia;
09 - individual entrepreneur;
10 - taxpayer (payer of fees) - a private notary;
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) - another individual - a bank client (account holder);
14 - a taxpayer making payments to individuals (subclause 1, clause 1, article 235 of the Tax Code of the Russian Federation);
15 - a credit institution that issued a settlement document for total amount for the transfer of taxes, fees and other payments to the budget system of the Russian Federation, paid by individuals without opening a bank account.

When transferring taxes, the fields that were discussed above are filled in the same way. We now pay attention to the fields from 104 to 110.

One payment order can only transfer one tax / fee.

So, in field No. 104 "Budget Classification Code" (BCC) is indicated in accordance with the classification of budget revenues of the Russian Federation, it has 20 characters.

In field No. 105 "OKATO code" the code is indicated municipality, on the territory of which funds are mobilized from the payment of tax / fee. Filled in according to All-Russian classifier objects of administrative-territorial division. You can also find out which OKATO your tax office has on the website www.nalog.ru or simply in your tax office at information stands.

In field No. 106 "Basis of payment" there are letter indicators. One of them is indicated in the payment order.

If you enter "0" in this field, then the tax authority has the right to independently attribute the payment to one of the listed grounds, guided by the legislation on taxes and fees.

Field No. 107 "Tax period" is used to indicate the frequency of payment of a tax / fee or a specific date for the payment of a tax / fee established by tax legislation. The indicator contains ten characters along with dots.

For example, the deadline for paying the annual tax under the simplified taxation system for 2007 is DG.00.2007. It is this value that will be in field 107. If the payments are quarterly - for the first quarter of 2008 - KV.01.2008. taxes on wages must be transferred by the 15th day of the month following the month of payment. So, for December 2007, "salary" taxes until 01/15/2008, and income tax individuals paid on the day of payment.

Field No. 108 "Document number" indicates the number of the document on the basis of which the payment is made. Depends on the basis of payment. The sign "No" is not affixed. If a current payment or voluntary repayment of debt is made, then “0” is entered in this field.

Field No. 109 "Document date" indicates the date of the document on the basis of which the payment is made. As in the previous case, it consists of ten characters (including separating points between the day, month and year), but contains only numbers. When transferring current tax payments or when voluntarily paying off debts, the date of signing the declaration is usually set. If the payment comes after a tax audit, then the date of the document is written with the requirement to pay off the arrears. And in field 108 the number of this requirement will be indicated.

Field No. 110 "Type of payment" has two alphabetic characters.

If "0" is indicated in this field, then the tax authorities have the right to independently attribute the payment to one of the listed types of payment (tax, penalty, interest or fine), guided by the legislation on taxes and fees.

Field No. 24 "Purpose of payment" indicates the required Additional Information. For example, if a tax is transferred to the PFR for its insurance part, then it should be written like this: “PFR is the insurance part, your number in the PFR as an employer and the period for which the payment is made.”

Example 4

Collapse Show

CJSC "Romul" transfers UST by payment order to Pension Fund for the insurance part of the pension for January 2008.

The BCC of this tax is 18210202010061000160.

CJSC is registered with the Federal Tax Service No. 5 for Moscow.

OKATO code - 45286560000.

Since the entrepreneur independently pays the calculated current tax, it means that the “Basis of payment” is TP.

Tax payment for January, therefore, "Tax period" - MS.01.2008.

The payment is current, so the document number is “0” and the document date will be “0”, since declarations are signed only once a quarter, and tax is paid only for the first month of the first quarter.

The indicator "Type of payment" has the value HC.

The payment order of CJSC "Romul" will look as follows.

Sometimes it becomes necessary to fill out a payment order at the request of the Federal Tax Service. In 2018, and earlier, in order to do this correctly, a number of points must be taken into account. They will be discussed in our consultation.

Basis for making a payment

When they talk about a payment order by decision of the tax authority, they mean the following situation:

The payer (company/individual entrepreneur), by virtue of the law, is obliged to independently calculate the tax to be transferred to the treasury and draw up the corresponding payment document.
The statutory period for the voluntary repayment of the current tax debt has passed.
From the tax inspectorate, a requirement was received to make a tax payment within the time period prescribed in it.

It should be noted that to fill out a payment order by decision of the tax authority, the same form is used as for the voluntary repayment of current mandatory payments. It is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has the index 0401060.

Nuances

The procedure for filling out a payment order at the request of the Federal Tax Service in 2018 has its own characteristics. This applies to fields that must be traditionally filled out. The main nuances are discussed in the table below.

Filling out the payment based on the requirement from the IFTS
Field	What to indicate
106 "Base of payment"	The value should be - "TR". That is, the debt is repaid on the basis of a claim received from the tax authority.
107 "Indicator of the tax period"	They give the deadline for payment established in the request for the payment of taxes, fees, and contributions that came from the IFTS. The format for filling this field must be strictly as follows: "DD.MM.YYYY" For example, if we are talking about the late advance tax payment for the 2nd quarter of 2017, then field 107 should be as follows: Q.02.2017
108 "Document number"	tax claim number insurance premium, collection (without intermediate signs). In other cases, this field is not filled at all.
109 "Document date"	In this field, the date of the tax authority's requirement to pay tax, insurance premium, fee is transferred. It is located next to the request number. In other cases, in case of voluntary deduction of current payments, indicate the date of signing tax reporting(declarations).

In field 106 “Basis of payment”, put exactly “ZD” if you voluntarily repay debts for expired tax periods, but at the same time there were no requirements from the Federal Tax Service Inspectorate for the payment of tax (fee, insurance premium).

Payment ID (UIP)

Also, special attention should be paid to field 22 - "Unique Payment Identifier" (UIP). It consists of 20 or 25 characters. By general rule UIP should be reflected in the payment only if it is established by the recipient of funds. In addition, the latter must bring its value to the payer (clause 1.1 of the instructions of the Central Bank of the Russian Federation of July 15, 2013 No. 3025-U).

When transferring the amounts of current taxes, fees, insurance premiums calculated by the payer independently, additional identification of such payments is not required. In this case, KBK, TIN, KPP and other details of payment orders serve as identifiers. In field 22 "Code" it is enough to enter "0". In doing so, the bank:

cannot refuse to execute such an order;
is not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service dated 04/08/2016 No. ЗН-4-1 / 6133).

At the same time, filling out a payment order at the request of the IFTS for 2018 obliges to transfer the value of the UIP to the payment, which should be indicated in the submitted requirement.

Otherwise, filling in the payment order fields at the request of the Federal Tax Service has no fundamental features.

Fine

When it is necessary to issue a payment order for a fine according to the decision of the Federal Tax Service Inspectorate of 2018, it should be remembered that in the BCC the numbers from the 14th to the 17th will be - 3000. In addition:

field 105 - OKTMO of the municipality, where funds are accumulated from the payment of fines;
field 106 - "TR";
field 107 ("Tax period") - "0";
field 108 - the number of the requirement (the sign "No" is not necessary);
field 109 - the date of the document from field 108 in the format "DD.MM.YYYY";
after 110 - do not fill;
field 22 ("Code") - UIN (if it is not in the request, then "0");
field 101 - "01" for legal entities and "09" for "IP";
"Priority of payment" - 5.

Basically, these are all the features of paying a fine to the IFTS by payment order in 2018.