Description of the payment of the payment order on paper. Correct period

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 transfer orders are specified Money into 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 payment order for payment:

goods, works, services;

taxes, fees, contributions;

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

other payments.

The order may be submitted to the bank on paper or in in electronic format, 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 - these are 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) in the right upper corner given the same number. 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.

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, payment identification 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 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. Filling in the amount manually is not required, but it will not be superfluous to clarify this information in 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: The natural person involved 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 blank.
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 is indicated Civil Code RF. 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 - customs payments) and other payments paid by individuals; 04 - tax authority; 05 - territorial authorities Federal Service bailiffs; 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 issued a settlement document for 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 of funds withheld from the debtor's earnings (income) - individual on account of repayment of 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 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 payment orders 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 locality, which 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 power, some types of fines and state duties not administered by the tax authorities) in this fieldaffixed 0. According to the new rules, props "106" are added the following values payment grounds: IN- repayment of the investment tax credit; TL- repayment by the founder (participant) of the debtor organization, the owner of the debtor's property - unitary enterprise or a third party indebtedness in the course of the procedures applied in the framework of a 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), YUUY is the year for which payment is made (for example: QV.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 payment date is provided, then this date is entered in the format “DD.MM.YYYY” (for example, tax payment on 11/06/2012 “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 number customs declaration(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 tax return(calculation), or voluntary repayment of debt in the absence of a tax authority requirement to pay a tax (fee) (the indicator of the basis for payment is “TP” or “ZD”) zero (“0”) is indicated in the indicator of the document number
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 14 - 17 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 separating mark 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 a UIN in 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 dated November 30, 2016 to Article 45 tax code The Russian Federation included a rule 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

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 a tax, fee, penalty, fine. 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.

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 right 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 performed various works;

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 to their customers 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 payment execution in accordance with the applicable 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 filling in the details "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 ...

• 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...

• 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 ...

• 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 ...

• 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 ...

• Payment of taxes by a third party: practical issues

  In the event of errors in the payment order, also in the absence of sufficient funds... tax payments are executed. When filling out a payment order for the payment of taxes for other ... indicate information about the person who issued the payment order; for this category of payers are not ... paid, you must have a copy (details) of the payment order, on the basis of which the payment was made ... . Order No. 107n establishes the specifics of processing a payment order when paying taxes for other ...

• How to clarify an outstanding payment?

  When errors were discovered in the payment order for the transfer of taxes to the budget ... the budget. Moreover, if the CCC or status is incorrectly indicated in the payment order ...

• How will controllers and courts react to paying tax through a “problem” bank?

  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 ...

In order for the bank to transfer money from the current account, it needs a written order from the owner of this account. And not just a free-form transfer order, but a document ー payment order.

The payment order must be filled out on the form, taking into account all the rules that are established by regulatory documents. Otherwise, the payment will not take place. And this is not a whim of bank employees, but a requirement of the law. Namely, paragraphs 4, 5 of Art. eight federal law dated June 27, 2011 No. 161-FZ “On the national payment system».

From the article you will learn how to fill in the fields of a payment order: for paying for goods (works, services), for paying taxes (excises, fees), fines and penalties.

1. Form and structure of the payment order

2. How to fill in payment order fields common to all payments

3. Sample payment order for payment under the contract

4. How to fill in the fields of a tax payment order

5. Field 101 "Status of the payer"

6. Field 104 "BSC (budget classification code)"

8. Field 106 "Basis of payment"

9. Field 107 "Tax period"

10. Field 108 “Payment basis number”

11. Field 109 "Date of the basis of payment"

12. Field 22 "Code"

13. Field 24 "Purpose of payment"

14. Formation of payment orders in 1C: Accounting 8 ed. 3.0

1. Form and structure of the payment order

Main regulations , which establish the rules for filling out a payment order

• Regulation of the Bank of Russia dated June 19, 2012 N 383-P

• Regulation of the Central Bank of the Russian Federation "On the payment system of the Bank of Russia" dated June 29, 2012 No. 384-P

• Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n

The payment order form is determined by Regulation No. 383-P (Appendix No. 2). It is he, and only him, that must be used for filling and subsequent transfer to the bank.

To blank can't make changes, add and remove fields. In Appendix 3 of Regulation No. 383-P, all fields are numbered for ease of understanding the requirements for filling out the document. This is the structure of the payment order.

From the point of view of using the details of the payment order, all payments can be divided into two groups:

1. payments for purchased goods, materials, works, services. In this case, when issuing a payment order, fields 1 一 44, 60, 61, 102, 103 are used.

1. payment of taxes, fees, excises and other payments to the budget. In this case, in addition to the fields listed in paragraph 1), fields 101-109 must be filled in.

2. How to fill in payment order fields common to all payments

The table shows primary requirements regulations for the design of the fields of the document, which must be filled both when paying to counterparties, and when paying taxes, fees and excises to the budget.

After the table is located sample payment order upon payment under the contract.

prop number	Field name	What to fill out	Example
1	Document's name	Payment order	The only way
2	Form number according to OKUD	0401060	The only way
3	Document Number	Digits other than zero	25
4	the date	Date of the document in the format DD.MM.YYYY	01.02.2017
5	Payment type	Do not fill
6	Suma in cuirsive	Capitalized, from the beginning of the line: rubles - the amount of the payment in words, the word "rubles" in the desired case without abbreviation kopecks - in numbers, the word "penny" in the desired case without abbreviation, if the amount is without kopecks, then only rubles are filled	125-50 One hundred twenty-five rubles 50 kopecks One hundred twenty five rubles
7	Sum	Payment amount in figures: rubles and kopecks are separated by a "-" sign if there are no kopecks, then after the amount in rubles, the sign "=" is put	125-50
8	Payer	Legal entities: full or abbreviated name//location address// IP: full name (IP)//address of residence (registration, stay)// Individuals who are engaged in private practice: full name (indication of the type of activity)//address of residence (registration, stay)//	LLC "Rocket" //Russia, Nizhny Novgorod, st. Lenina d.25// Subbotin Pavel Petrovich (IP) // Russia, Nizhny Novgorod, st. Lenina d.25// Ivanov Petr Vasilyevich (notary)// Russia, Nizhny Novgorod, st. Lenina d.25//
60	TIN	10 digits for a legal entity 12 digits for individual entrepreneurs and individuals	5257053618
102	checkpoint	payer checkpoint 9 digits only for legal entities	526151001
9	sch. No.	Current account number from which the payment is to be made (20 characters)	40702810500000000001
10	Payer's bank	Information about the payer's bank: title	Volgo-Vyatsky bank of Sberbank, Nizhny Novgorod
11	BIC	BIC of the payer's bank	042202603
12	sch. No.	Correspondent account number of the payer's bank (20 digits)	30101810400000000225
13	payee's bank	Beneficiary's bank information: title location (city or town)	North-Western Bank Sberbank of Russia, St. Petersburg
14	BIC	BIC of the beneficiary's bank	044030653
15	sch. No.	Correspondent account number of the bank where the beneficiary's current account is located	30101810500000000653
16	Recipient	Legal entities: full or abbreviated name Individuals: full name IP: full name, (IP) Individuals who are engaged in private practice: full name (type of activity)	JSC "Motylek" Sergeeva Anna Petrovna Sergeeva Anna Petrovna, (IP) Sergeeva Anna Petrovna (lawyer)
61	TIN	TIN of the payer or KIO (foreign organization code) 10 digits for a legal entity 12 digits for individual entrepreneurs and individuals	7826059119
103	checkpoint	Receiver's checkpoint 9 digits only for legal entities For individual entrepreneurs and individuals is not filled out	783906001
17	sch. No.	Account number to which money should be credited (20 characters)	40702810599910000001
18	Type of op.	Operation type (document code). For payment order ㄧ 01	Only 01
19	Payment term.	Payment term. Do not fill
20	Naz.pl.	Purpose of payment. Do not fill
21	Payment order	Order of payment. determined by Art. 855 of the Civil Code of the Russian Federation, numbers from 1 to 5	5
22	The code	Unique payment identifier. To be completed when: provided by the buyer money is transferred to the budget (more details in the next part of the article) payment for works (services) of budgetary or autonomous organizations If there is no code, then "0" is put down.	20-25 characters or 0
23	Res. field	Reserve field. Not filled.
24	Purpose of payment	Reason for transfer: payment (or prepayment) name of goods (works, services) number, contract date the document on the basis of which the payment is made (for example, an invoice, a certificate of completion, an invoice for payment) amount of VAT (or mark "excluding VAT") For taxes: more details in the next part of the article.	Payment repair work under contract No. 100 dated October 20, 2016; under invoice No. 1036 dated December 20, 2016. Including VAT (18%) RUB 18,000.00
43	M.P.	Place for printing.
44	Signatures	Signatures of employees of the paying organization. Sample signatures of employees who can sign payment documents must be provided to the bank in advance.
110		Not filled
101-109	Used for transfers to the budget. For payments between legal entities and individuals are not filled. Fields 102 and 103 "KPP" are also filled in for "regular" transfers.

3. Sample payment order for payment under the contract

In view of the above, the payment order for settlements under the contract is as follows:

4. How to fill in the fields of a tax payment order

When filling out such payments, it is important to remember that the details of the recipient indicate the data IFTS, to which payment is made.

If you do not know the details of the tax office or doubt their correctness, then it is best to contact "your" IFTS and ask provide all information. On the basis of subclause 6, clause 1, article 32 of the Tax Code of the Russian Federation, the tax inspectorate cannot refuse to provide payment details.

About filling in fields 1-44, 60, 61 was written above. Therefore, we will focus on the main fields of the tax payment order: 101-109.

5. Field 101 "Status of the payer"

The status of the payer is encrypted with two digits from 01 to 26. It answers the questions:

• who pays?

• what pays?

• who pays for?

Where to get detailed information to complete this field? In Appendix 5 to Order No. 107n.

The table shows the most common situations for transferring to the budget.

Other field 101 codes are more specific.

Many questions about filling out a payment order for paying insurance premiums appeared after the transfer of control over contributions to the Federal Tax Service from January 01, 2017.

Please note that in field 101 of the payment for the transfer of contributions for employees for pension, medical and social insurance, the Federal Tax Service recommended putting code 14(letter dated 26.01.2017 No. BS-4-11/ [email protected]/NP-30-26/947/02-11-10/06-308-P). However, banks were not ready for this, and while the issue is being resolved, the Federal Tax Service recommends setting code 01 (letter dated 03.02.2017 No. ЗН-4-1 / [email protected]).

Individual entrepreneurs, when transferring contributions for themselves, must, as before, use code 09.

6. Field 104 "BSC (budget classification code)"

The code consists of 20 digits. With the help of these figures, the “shelf” for incomes in the budgets of different levels is encrypted.

CBC prescribed in Appendix 1 to the Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On approval of instructions on the procedure for applying the budget classification of the Russian Federation”, last changes were introduced to this Order on October 21, 2016 by Order of the Ministry of Finance of Russia No. 180n.

All codes for taxes (fees, excises and other obligatory payments), arrears, fines and penalties begin at 182.

BCF depends on factors such as:

• what kind of tax (excise, fee)

• tax itself or arrears, fines, penalties

• the budget to which the tax is paid

For each tax (duty, excise) CBC will be different, moreover, for the transfer of the tax itself (fee, excise tax), as well as arrears, fines and penalties on it. In each case, you need to draw up separate payment orders.

Examples of CSC

7. Field 105 "OKTMO"

The code consists of 8 or 11 digits. Denotes the code municipality on " All-Russian classifier territories of municipalities”, which collects funds from the payment of taxes.

OKTMO codes in the tax return and payment order must match.

8. Field 106 "Basis of payment"

Enter 2 in this field capital letters. which indicate the basis of payment. Paragraph 7 of Appendix No. 2 of Order No. 107n provides for the total 14 reasons.

The table lists the most common situations:

If a field 106 will not be filled or it will contain “0”, then the tax authorities have every reason to independently identify such a payment.

for example, you want to pay back tax debt for past periods without waiting for a tax audit. If the "Value of the reason for payment" field does not contain "ZD", then the tax authorities may accept this as a payment for the current year.

9. Field 107 "Tax period"

The value of the tax period is encoded with ten characters, including two separators - dots.

This payment order details shows frequency of payment. It must be filled out as described in the table below.

Monthly payments
1	2	3	4	5	6	7	8	9	10
M	With	.	month number (01 - 12)		.	year (4 characters)
Quarterly payments
1	2	3	4	5	6	7	8	9	10
To	AT	.	quarter number (01 - 04)		.	year (4 characters)
Semi-annual payments
1	2	3	4	5	6	7	8	9	10
P	L	.	semester number (01 – 02)		.	year (4 characters)
Annual payments
1	2	3	4	5	6	7	8	9	10
G	D	.	0	0	.	year (4 characters)

Certain date in the usual format "DD.MM.YYYY" in field 107 is entered in such cases as:

• the date of payment of the tax is fixed by law

• repayment of debts at the request of the tax

• repayment of installment, deferred, reconstructed, suspended debt collection

• debt repayment

• repayment of the investment tax credit

• repayment of debts in the course of bankruptcy procedures

In cases where payment is made to pay off debt under an audit report or executive document, in field 107 must be set to "0".

10. Field 108 “Payment basis number”

The very reason for the payment is encrypted in field 106. And in field 108 you need to put room this document, for example, the act of verification, the requirements of the tax inspectorate, the writ of execution. In this case, the sign "No" is not necessary to write.

In field 108 put "0", when the payment order is filled in to pay taxes of the current year or voluntary repayment of debts for previous periods (field 106 is filled in as "TP" and "ZD", respectively).

11. Field 109 "Date of the basis of payment"

At the basis of payment from field 106, in addition to the number that should be written in field 108, there is also Date of preparation. This is the date that should be entered in field 109 in the format DD.MM.YYYY. The date of the basis of payment for the tax return is the date of signing of the declaration (calculation) by the taxpayer.

And only in the case when the payment order is filled out to pay off debts for previous periods, in field 109 put "0".

12. Field 22 "Code"

When filling in this field in a payment order for transfers to the budget, two options are possible:

1. Payment request is made for voluntary repayment of debt for previous periods or payment of current taxes, fees, insurance premiums, then in the "Code" field you need to put "0"

1. When paying arrears, fines, penalties at the request of the tax authorities, in the "Code" field, you must put down a unique accrual identifier (UIN), which must be indicated in the request.

UIN consists of 20 or 25 digits. In the payment order, the UIN can be filled in with two or more lines.

13. Field 24 "Purpose of payment"

The information that must be indicated in prop 24 depends on the situation. The main ones are shown in the table.

Situation	Required	Example
Payment of tax (duty, excise) for the current period	period	Advance payment for income tax for the 1st quarter of 2017
Voluntary repayment of debts for previous periods	name of the tax (fee, excise) period	Repayment of VAT debt for the 1st quarter of 2016
Payment of arrears at the request of the IFTS	payment of arrears name of the tax (fee, excise) details of the requirement	Payment of property tax arrears at the request of the IFTS dated April 15, 2016 No. XXX
Payment of a fine	fine name of the tax (fee, excise) details of the requirement	Property tax penalty at the request of the IFTS dated April 15, 2016 No. XXX
Payment of a penalty	fine name of the tax (fee, excise) details of the requirement	Penalty on property tax at the request of the IFTS dated April 15, 2016 No. XXX

14. Formation of payment orders in 1C: Accounting 8 ed. 3.0

Filling out a payment order, at first glance, may seem very complicated. But this is only the first impression.

The most important thing is that you have all the necessary data to fill in the fields. If something is missing, then it is better to ask: the counterparty, the servicing bank, the tax office.

Ask all questions about how to fill in the payment order fields in the comments to this article.

We also have questions for you:

• Have you ever had cases when the bank did not accept a payment order for execution? For what reason and what did you do in such a situation?

• Did your payment fall into the IFTS unallocated due to an incorrectly completed payment order? What were the consequences of this?

Write about it in the comments.

How to fill in the payment order fields

A payment order (or payment order) contains the payer's order to transfer funds from his settlement or personal account to the recipient's account, for a banking organization or a federal body executive power, which performs the functions of cash service(Treasury Department). Key regulatory documents for filling in the order by state employees:

• the form of the form was approved by the Regulation of the Bank of Russia on June 19, 2012 No. 383-P (as amended on October 11, 2018);
• the rules for filling in details, as well as basic information on settlements, are specified in the Order of the Ministry of Finance dated November 12, 2013 No. 107n (as amended on April 05, 2017);
• the list of budget classification codes that are used for payments to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.

The bank or the Treasury executes the payment within the time period established by law or earlier, in accordance with the terms of the agreement for servicing the payer's settlement or personal account.

A sample of filling in the fields of a payment order in 2019

The form of the settlement document is represented by the form OKUD 0401060 (below is a typical file for download in Word format).

You can see a payment order (sample) with a code for each field below. For convenience, we have assigned a unique code to each field (it is indicated in brackets). A transcript with an explanation of what to write when filling in a particular field can be found in the table below.

Payment order, form, download Word-format

How to fill out a payment order

Field number		Name	Deciphering the value
		Title of the document	Payment order
		Form OKUD
		Document number and date of issue	Follow the chronology when creating payment orders
		Payment type	Specify the type of payment transfer (by post, electronically, telegraph) or leave the field empty if another type of data transfer is used
		Amount (in words and numbers)	Write the amounts in words and numbers in the columns, respectively
		Payer's name	Fill in the full name of the organization (maximum 160 characters)
		Payer's personal account	Write down the twenty-digit number of the current personal account opened with a credit or financial institution
		Name of the bank	We fill in the full name of the banking, credit or financial institution in which the current personal account is opened
			Bank identification code, fill in in accordance with the "BIC RF Reference"
		Correspondent account	Indicate the number of the correspondent account of the bank, if any
		Recipient information block	Fill in similar information about the recipient, his bank and personal account
		Type of operation	We put "01", the value for this column is constant, approved by the rules of maintenance accounting in credit and banking companies in Russia
		Additional Information	Leave these fields blank, this information requires special instructions from the bank
		Order of payment	We indicate the order in accordance with the approved civil law norms (Article 855 of the Civil Code of the Russian Federation)
			You should write down the UIN of the payment, if it is assigned for specific type enumerations. If the organization calculates on its own, and not according to the set requirement, then write "0"
		Purpose of payment	Here, indicate what and on what basis (documentation) the calculation is carried out. The accountant can indicate the timing of the fulfillment of obligations under the contract or the timing of payment of tax obligations, if necessary. Or establish a legislative link that establishes the basic requirements for making calculations
			Write in these fields the TIN of the payer (60) and the recipient (61)
			Specify the checkpoint of the payer organization (102) and the recipient (103)
The block of fields 104-110 is filled ONLY when transferring payments to the budget system of the Russian Federation and extra-budgetary funds
		Payer status	We fill in only for settlements with the budget or customs duties (fees). are given in Appendix No. 5 to the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n
			Specify the code in accordance with the current OKTMO classifier. You can check the codes in the Federal Tax Service
		Reason for payment	The grounds are listed in paragraphs 7 and 8 of Appendix No. 2 of the Order of the Ministry of Finance of November 12, 2013 No. 107n, you need to put down the appropriate code: "TP" - payments of the current year; "ZD" - voluntary repayment of debts but expired tax, settlement (reporting) periods in the absence of a request from the tax authority; "BF" - the current payment of an individual - a client of the bank (account holder); "TR" - repayment of debt at the request of the tax authority; "RS" - repayment of deferred debt; "OT" - repayment of deferred debt; "RT" - repayment of restructured debt; "PB" - repayment by the debtor of the debt in the course of the procedures applied in the bankruptcy case; "PR" - repayment of debt suspended for collection; "AP" - repayment of debt under the act of verification; "AR" - repayment of debt under the executive document; "IN" - repayment of the investment tax credit; "TL" - repayment by the debtor's founder of the debt in the course of the procedures applied in the bankruptcy case; "ZT" - repayment of current debt in the course of the procedures used in a bankruptcy case. If the attribute "106" indicates "0", the tax authorities will attribute the money received to one of the above grounds, guided by the legislation on taxes and fees
		Taxable period	Specify the period in which the employee has taxable income. When transferring personal income tax from vacation pay and sick leave, in this field you must indicate the month in which the day of their payment falls. For example, "MS.02.2019", "Q.01.2019", "PL.02.2019", "GD.00.2019", "09.04.2019"
		A document base	Specify the number of the claim or other document on the basis of which we make the payment, with a brief explanation of the type of document (TR - claim, RS - installment decision, etc.)
		Date of the base document	Write down the number of the document that is the basis (for example, a contract)
			The field is not required. Exception: transfer of fees for 2014 and prior periods

The finished document must be certified by the signatures of the head and chief accountant, as well as the seal of the institution.

Settlements by payment orders

Payments carry out settlements on accepted obligations and not only. For state employees, the following options are provided:

1. Payment of obligations to suppliers and contractors, advance payments are acceptable. Specify the exact details of the invoices and the contract in the appointment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is absent, write down “Without VAT”.
2. Settlements on credits and loans in banking and financial institutions. Write in field 24 the details of the agreement (loan agreement). Do not fill in fields 104-110, 101, 22.
3. Enumerations wages, advances, vacation pay and allowances for employees of a budgetary institution. Pay attention to filling in the order (cell 21), for the salary, indicate "3" (Article 855 of the Civil Code of the Russian Federation). The terms of transfer specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
4. Advances for travel expenses employees. Specify the number of the basis document (estimate) in the purpose of payment. Do not fill in the fields for clarifying tax payments.
5. , taxes, fees. Check that fields 104-110 of the form are filled in correctly. The CSC can be clarified in the Federal Tax Service or the FSS (according to).

Consider the features of the transfer of taxes and insurance premiums using examples.

An example of filling out a payment order for the transfer of personal income tax from the salary of employees to the Federal Tax Service

Let's say the amount was 102,302 rubles.

We will analyze how to fill in the tax fields of a payment order in 2019 (sample), since this is what most often causes difficulties.

Field 4. Date of payment. The tax must be paid according to deadlines. For benefits and vacations, form a payment no later than last day month for which payments were made. When transferring salary or other income, set the date no later than the next day after the day of payment of income to the employee (paragraphs 1 and 2, clause 6, article 226 of the Tax Code of the Russian Federation).

Fields 6 and 7 are filled in without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.

In attribute 22, put "0".

Set the status of the payer (requisite 101) to "02", since the organization acts as a tax agent for employees who receive a salary.

How to generate a payment order to the tax office

For the tax, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thank you). Here you can prepare new document(print it or send it to the mail, but it may come in spam), check the correctness of the already drawn up settlement document, or independently make an online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.

To access the service, you need to register, the process will not take much time. But to make a payment in real time, you will have to use an electronic signature.