Payment request order form download word. Payment order
Payment order– a document used for transferring from one current account to another, that is, it is an order from the organization to the bank to transfer the amount specified in the payment order from the organization’s account to the recipient’s account. How to fill out a payment order correctly? Here you will find a completed sample payment order when paying to a supplier and when transferring taxes to the budget of the Russian Federation, you can also download the payment order form itself.
Regardless of whether there are funds in the client’s account or not, the bank accepts payment orders. The bank will transfer money according to these orders in a certain order established Art. 855 Civil Code of the Russian Federation:
- The first to transfer money are orders that require the transfer of funds to compensate for harm caused to health, as well as orders related to alimony.
- The second list includes severance pay and wages to persons working under an employment contract for the result of intellectual activity.
- The third group transfers funds for wages of persons working under an employment contract, as well as transfers to the Pension Fund of the Russian Federation and the Social Insurance Fund.
- Fourth are payments to the budget, which are not listed in the paragraph above.
- Fifth - on orders providing for the satisfaction of other monetary requirements.
- Sixth are all other payments, including to suppliers.
There is a standard form of payment order - No. 0401060 . The organization that owns the account fills out this form and submits it to the servicing bank, which, in turn, debits funds from the organization's account and transfers them to the account specified in the payment order.
If the payer changes his mind and wants to withdraw the payment order, then he has every right to do so, but he can withdraw the entire amount in full; partial withdrawal of the amount is not provided.
To revoke a payment order, the payer must contact the bank with an application containing the details of the order: number, date, amount, name of the organization on whose behalf the form was drawn up. An application is drawn up in two copies, after signing and stamping them, both copies are transferred to the bank, one remains in the bank, the other with the bank’s mark is returned to the payer.
How to fill out a payment order
In the field the type of payment is indicated: “urgent”, “telegraph”, “mail”, another value in the manner established by the bank. The value may not be indicated if so established by the bank.
In the payment purpose field, a reference to the date of the agreement on the basis of which the payment is made must be indicated. In addition, the subject of payment is indicated, for example, “Payment for inventory items on invoice No. 991 dated July 1, 2016.”
VAT is shown on a separate line. If the payment does not include VAT, it is written “VAT not subject to.”
If you transfer your funds from one current account to another, then the entry “Transfer of own funds” is made. NDS is not appearing". The payment order is made in two copies, and not in four, as usual.
The stamp is placed only on the first copy where “M.P.” is written. The lines cannot be crossed, as payment orders are scanned in banks.
So, since 2016, new rules for filling out payment orders have been established. You will find a payment order with a decryption of all fields in this article. Using our sample, you can quickly fill out a payment order in 2016 to pay insurance premiums and taxes. Samples of filling out payment orders for payment of insurance premiums and taxes according to the new rules can be found at the end of this publication. The materials were prepared based on materials from the authoritative industry magazine “Simplified”.
To fill out payment orders, you will need to clarify the latest budget classification codes (BCC) in 2016 for the payment of taxes and insurance premiums. Anyone who has ever managed an individual entrepreneur using a simplified system knows that KBK codes, as a rule, change every year. I recommend paying special attention to the KBK codes for contributions to the Pension Fund. According to the new rules of 2016, the BCC for transferring insurance contributions to the Pension Fund will differ depending on which part of the salary you pay them from - exceeding the base limits or not. In addition, in 2016, the BCC for paying insurance premiums for individual entrepreneurs for themselves was changed.
In addition, now details 110 in the payment order are not filled in.
PAYMENT ORDER SAMPLE 2016
For convenience, I have marked most of the fields of the payment order in blue. You can download this document from our website using the following link in Word format:
RULES FOR COMPLETING PAYMENT ORDERS IN 2016
Attribute (1) - name of the document.
Requisite (2) - form number according to the All-Russian Classifier of Management Documentation, OK 011-93 (approved by Decree of the State Standard of Russia of December 30, 1993 No. 299).
Requisite (3) – payment order number in numbers.
Requisite (4) - date of drawing up the order:
- on paper – enter the day, month, year in numbers in the format DD.MM.YYYY;
- in electronic form in numbers in bank format (day – two digits, month – two digits, year – four digits).
Attribute (5) — one of the following values:
- "urgently";
- “telegraph”;
- “by mail”;
- another value set by the bank. In this case, the value may not be specified if it is set by the bank.
It is also worth noting that in electronic format the value should be indicated in the form of a code established by the bank.
Requisite (6) — payment amount. Whole rubles are written in capital letters, while kopecks are indicated by numbers. The words “ruble” and “kopeck” cannot be abbreviated. In case the amount
payment in words is expressed in whole rubles, then kopecks can be omitted, and in the “Amount” field, enter the payment amount and the equal sign “=”.
Requisite (7) – payment amount in numbers. Rubles should be separated from kopecks with a dash sign “–”.
If kopecks are not indicated, then enter the payment amount and the equal sign “=”.
Requisite (8) - indicate the name of the payer.
Details (9) — the payer’s bank account number.
Details (10) – payer’s bank (name and location).
Requisite (11) - bank identification code (BIC) of the payer's bank.
Details (12) - correspondent account number of the payer's bank.
Details (13) - indicate the recipient's bank. Please note: in 2014, the names of the Bank of Russia divisions changed:
from February 1, 2014 – in the Central Federal District;
from June 2, 2014 – in the Northwestern, North Caucasus and Southern federal districts.
From February 2, 2015 - in the Siberian and Far Eastern regions
When making your payment, check whether such changes have occurred in your region.
Requisite (14) - indicate the bank identification code (BIC) of the recipient's bank.
Requisite (15) - indicate the correspondent account number of the recipient's bank.
Requisite (16) - indicate the full or abbreviated name of the recipient organization (in this case, for an individual entrepreneur, indicate his full name and legal status, for citizens who are not individual entrepreneurs - full name).
Requisite (17) - indicate the recipient's bank account number.
Props (18) - here enter code 01.
Requisite (19) - “Payment term” value is not indicated unless another procedure is established by the bank.
Requisite (20) - “Payment purpose code” value is not indicated unless a different procedure is established by the bank.
Requisite (21) - indicate the order of payment in numbers in accordance with the law.
Requisites (22) — Until March 31, this field was not filled out. From March 31, you must indicate the unique payment identifier (UPI) code in it. The new indicator is an analogue of the unique accrual identifier (UIN), which until March 31 was indicated in the “Purpose of payment” field. Just like the UIN, the new identifier is reflected in payments only if it is established by the recipient of the funds and communicated to the payer (clause 1.1 of the Bank of Russia Directive No. 3025-U dated July 15, 2013). When paying current taxes, fees, insurance premiums calculated by payers
independently, the UIP is not installed. Recipients of funds will continue to identify incoming payments based on TIN, KPP, KBK, OKATO and other payment details. Therefore, in the “Code” field when transferring current taxes and contributions, it is enough to indicate the value “0”.
Requisite (23) is the so-called “Reserve field”; the value is not indicated unless a different procedure is established by the bank.
Requisite (24) - indicate the purpose of the payment, the name of the goods, works, services, the number and date of the basis documents in accordance with which the payment is made (for example, contracts, acts, invoices). From March 31, 2014, the unique accrual identifier (UIN) code does not need to be specified in payment orders. Instead of UIN, detail (22) indicates its equivalent, which is called a unique payment identifier (UPI).
Props (43) - put a stamp.
Requisite (44) - an authorized representative of the organization (for example, a manager) must sign in accordance with the samples provided to the bank on the card.
Requisite (45) - the payer’s bank will put a mark (stamp), and its authorized representative will put his signature.
Requisite (60) - indicate the payer’s tax identification number (if there is one).
Requisite (61) - indicate the recipient’s TIN.
Requisite (62) - the bank employee will enter the date the order was received by the payer’s bank.
Details (71) - here the bank employee will indicate the date of debiting the funds from the payer’s account.
Details (101) - indicate the status of the organization. Choose from the following options:
01 – taxpayer (payer of fees) – legal entity;
02 – tax agent;
08 – payer – an institution that pays insurance premiums and other payments to the budget system of the Russian Federation;
14 – taxpayer making payments to individuals.
The full list of statuses is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Details (102) - indicate the payer’s checkpoint.
Details (103) - indicate the recipient’s checkpoint.
Props (104) - specify the value of KBK (budget classification code).
Requisite (105) - indicate the OKTMO code (when paying tax on the basis of a tax return or calculation, indicate the OKTMO code the same as in the declaration or calculation). At the same time, they will refuse to make a payment if the OKATO code is indicated instead of the OKTMO code (letter of the Ministry of Finance of Russia dated February 17, 2014 No. 02-08-12/6562).
Details (106) - when paying tax and customs duties, indicate the value of the payment basis. In particular:
TP – payments of the current year;
ZD – voluntary repayment of debt for expired tax (calculation, reporting) periods in the absence of a requirement from the tax inspectorate for payment.
A complete list of values is given in paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (107) —:
When making tax payments, indicate the tax period (for example, MS.02.2013).
The procedure for indicating the value is established in paragraph 8 of Appendix 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
When paying customs duties, indicate the identification code of the customs authority. This procedure is established in paragraph 8 of Appendix 3 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
when making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (108) - specify:
When making tax payments - the number of the document that is the basis for the payment.
Example:
TR – number of the tax authority’s request for payment of tax (fee); RS – number of the decision on installment plan. Etc.
A complete list of values is given in paragraph 9 of Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
When paying customs duties, follow the procedure for filling out the details given in paragraph 9 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (109) - indicate:
- when paying tax payments and customs duties - the value of the date of the payment basis document, which consists of 10 characters. A complete list of values is given in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013;
- when paying other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Requisite (110) - “Payment type” does not need to be filled in for payment orders drawn up after December 31, 2014.
SAMPLES OF PAYMENT ORDERS:
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At the present stage of development of commodity-money relations in Russia, the leading first place when making non-cash payments, transfers and payments is occupied by a payment order. At the same time, the development of modern technologies allows you to independently download and print the payment form in any convenient format, including Microsoft Word.
Payment order form
Credit institutions can use various forms of non-cash payments. The most common forms of non-cash payments are payments:
- payment orders;
- checks;
- using a letter of credit;
- collection orders;
- electronic transfers.
The basis for a bank to make a cash payment in one form or another is the payer’s order to transfer funds.
The bank, accepting a payment order for execution, undertakes to transfer, at the expense of funds in the payer’s account, the amount of money specified in the payment order to the recipient’s account indicated there in the payment order (Clause 1 of Article 863 of the Civil Code of the Russian Federation).
The payer, when choosing a form of non-cash payments by payment orders, is obliged to strictly comply with all regulatory requirements imposed in 2017 on the form and procedure for filling out the details of this document. Failure to comply with the requirements for the payment document entails for the payer the risk of leaving the payment order without execution (Article 864 of the Civil Code of the Russian Federation).
The payment order form has an officially approved form.
The payment form itself is provided by the Bank of Russia in the Regulations on the rules for transferring funds approved on June 19, 2012 No. 383-P (see Appendix 2 to the Regulations). This document establishes the meanings of all details, including their list and description, form (for a paper payment order), as well as requirements for the minimum number of characters (symbols) in each payment order detail (see Appendices No. 1 - 3 to the Regulations).
Payment order 0401060: sample
Appendix No. 2 to Regulation No. 383-P dated June 19, 2012 provides the official form of the payment order, or the so-called “f. 0401060".
F. 0401060 is a document on the basis of which the bank transfers funds to the corresponding recipient's account.
This form is provided as part of the document, which the payer can also download in Microsoft Word format.
A sample payment order form (f. 0401060) in Word format is given below.
Print payment order
The payment order can be drawn up either electronically (and signed with an electronic digital signature) or in paper form.
Regulation No. 383-P dated June 19, 2012 contains the requirements for a payment order printed on paper:
- the payment form should not be larger than an A4 sheet;
- the number of copies is established by the bank (as a rule, this is at least three copies, one of which remains with the payer, the second copy is presented to the bank, and the third copy is transferred to the recipient’s bank);
- on the first copy of the payment slip, the payer must put the signature of an authorized person and a seal;
- at the time the order is accepted for execution, the bank checks the presence and compliance of the signature on the payment slip with the bank card with sample signatures available at the bank.
The printed payment order cannot contain corrections or have any erasures. The bank controls the integrity of the payment.
The bank will accept for execution only a payment order that is drawn up in an officially approved form and provided that all details are filled out.
Payment order form (f. 0401060) in Word format
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 automated procedures for processing information contained in payment orders, the rules for indicating information provided for in Appendices 1 - 5 to the Order specify in more detail the requirements regarding the reflection numerical values of the details (the number of characters (digits) in specific details is established, and it is also indicated that in the details all characters cannot simultaneously take the value “0”), i.e. - the requirements for filling out the details of orders for the transfer of funds to the budget are specified system of the Russian Federation), some of which came into force on December 13, 2015, the other will come into force on March 28, 2016:
By Order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n, from January 1, 2015, the requirements for indicating information in orders for the payment of taxes, fees, customs and other obligatory payments are changed:
Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n made the following changes to the rules for filling out payment orders, which must be applied from January 1, 2014:
In your payment order, instead of OKATO, from January 1, indicate OKTMO. And on March 31, a new requisite will appear - UIN code.
What is a payment order
- this is the main payment document with which the payer, an individual, individual entrepreneur or legal entity, transfers funds from his bank account or without opening an account.
Organizations and individual entrepreneurs use payment orders to pay for:
goods, works, services;
taxes, fees, contributions;
payments by legal entities and individual entrepreneurs in favor of their employees;
other payments.
The order can be submitted to the bank on paper or electronically, through the bank-client system (Internet banking, etc.).
Form (sample) of a 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 tax payment slip. The cost of a mistake is too high - these are upcoming disputes with officials about recognition of the fact of payment of the tax payment.
To prevent this from happening, let's figure out the order in which the payment order is filled out for each cell (column).
How to fill out a payment order
In order for the payment to reach the recipient, the payment order must be filled out 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 this article below we will talk about how everything should be done so that they do not arise in the future. To do this, you need to know what each payment field means.
The payment order form requires entering information and placing details on certain fields of the payment order in encoded form. This is necessary so that all participants (bank, payer, recipient) can understand such an order and can keep records of payments in an automated manner, quickly carrying out electronic document flow between all participants and other legal relations.
Regardless of who you send the payment to (the tax office or the supplier of the goods), the same number is indicated in the upper right corner. This number is always the same and unchanged (0401060). And it means the number of the unified form of payment order, which is established by the Central Bank of the Russian Federation.
| field number Field value |
Filling procedure |
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3 |
The payment order number is indicated (except 0). The number is assigned by the payer in accordance with its established numbering order. The number can be assigned by the bank if the payment order is filled out by the bank for transfer transactions of individuals. According to Regulation No. 383-P, the payment number cannot exceed six digits. However, this restriction has been in effect since April 1, 2013. According to the previous procedure, payment identification in the Bank of Russia settlement network was carried out using the last three digits of the payment document number, which had to differ from 000 (Appendix No. 4 to the Bank of Russia Regulations on non-cash payments in the Russian Federation dated October 3, 2002 No. 2-P). During the transition period from July 9, 2012 to April 1, 2013, it is safer to avoid numbers 1000, 2000, etc. |
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4 |
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| 6
Suma in cuirsive |
The amount is written from the beginning of the line with a capital letter. The words “rubles” and “kopecks” are indicated in the appropriate case and are not abbreviated. Kopecks are indicated in numbers. Now the amount in words only needs to be filled in on paper bills. In electronic ones it is no longer needed. But until April 1, 2013, a transitional rule applies. In payment orders it is necessary to write down the amounts in the order established by the bank (clause 10.4 of Regulation No. 383-P). Currently, many credit institutions require filling out both amounts. Moreover, in “client banks” the amount in words is filled in automatically. If it suddenly disappears, then most likely the bank has simply switched to new rules for processing documents. There is no need to fill in the amount manually, but it would be a good idea to check this information with the bank. |
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| 7
Sum |
The amount is indicated in numbers, 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, but the payment amount and the equal sign "=" (for example, 7575=) are indicated. In this case, kopecks are also not indicated in field 6 “Amount in words”. |
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| 8
Payer |
Entity:
Individual entrepreneur:
Individual:
An individual engaged in private practice in accordance with the procedure established by law
if the payment is made only through Russian banks - indicate the full name. in full (in the nominative case) and type of activity (for example, lawyer, etc.); if the payee's bank or intermediary bank is a foreign bank, then additionally indicate the address of residence/registration * . * Information about the address of location or place of residence is highlighted with the sign “//”. ** Information about the individual payer is highlighted with the sign “//” |
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| 9
Account No. |
The payer's account number is indicated (20-digit, for payments to bank accounts starts with 405, 406, 407, 408) |
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| 10
Payer's bank |
The name and location of the payer's bank is indicated (for example, the "Go and Find" Branch of OJSC "Nae*business", Nizhny Novgorod) |
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| 11 | Is affixed bank identification code (BIC) payer's bank. A BIC is assigned to each bank when it is opened by the Central Bank of the Russian Federation, and is entered into the specialized Directory of bank identification codes for settlement participants making payments through the settlement network of the Bank of Russia. |
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| 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 empty. |
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| 13
payee's bank |
The name and location of the recipient's bank is indicated (for example, OJSC "Frivolny", St. Petersburg) |
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| 14 | The bank identification code (BIC) of the recipient's bank is entered. A BIC is assigned to each bank when it is opened by the Central Bank of the Russian Federation, and is entered into the specialized Directory of bank identification codes for settlement participants making payments through the settlement network of the Bank of Russia. |
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| 15
Account No. |
The correspondent account number of the recipient's bank is indicated. If the recipient is a client of the Bank of Russia, then the field is left empty. |
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| 16
Recipient |
These requirements of Regulation No. 383-P must be observed in payments to the counterparty. |
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| 17
Account No. |
The account number of the recipient of the funds (20 digits) is entered. |
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| 18
Type op. |
In this field (“Type of transaction”) the payment order code is indicated. Codes for payment and settlement documents are established by the Bank of Russia in the rules for maintaining accounting records in credit institutions. For a payment order, a code must be specified in this field 01 . |
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| 19
Payment deadline. |
The field is not filled in. | ||||||||||||||||||||||||||||||||||||||||||
| 20
Name pl. |
The field is not filled in | ||||||||||||||||||||||||||||||||||||||||||
| 21
Essay. plat. |
In the "Payment priority" field, one of the 6 priorities established by Article 855 of the Civil Code of the Russian Federation is indicated. Most often, payments by payment order involve specifying the following priority groups: 3 – payments to the budget, contributions to funds, salary transfers; 6 – settlements with other sellers and suppliers. |
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| 22
Code |
The field is not filled in. From March 28, 2016, the UIN can consist of 20 or 25 characters. |
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| 23
Res. field |
The reserve field is not filled in. | ||||||||||||||||||||||||||||||||||||||||||
| 24
Purpose of payment |
Indicated: purpose of payment, name of goods, works, services, numbers and dates of contracts, trade documents, other necessary information. From the new Rules it follows that payers fill out VAT as part of the payment at will. Previous rules required that VAT be highlighted as a separate line or that it be noted that no tax was paid. Banks still require that 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. |
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| 43
M.P. |
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| 61
TIN |
The TIN of the recipient of funds (if available) is indicated. From March 28, 2016, the recipient of tax payments and insurance contributions can have an INN of only 10 characters. The recipient's checkpoint () must consist of 9 characters. In this case, the TIN value cannot begin with two zeros. |
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| 62, 71 | Fields are filled in bank(indicate the date of receipt by the bank and the date of debit). | ||||||||||||||||||||||||||||||||||||||||||
Fields 101 – 110 of the payment order
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| 101 | Payer status is indicated: 01 - taxpayer (payer of fees) - legal entity; 02 - tax agent; 03 - an organization of federal postal services that has issued a settlement document for the transfer to the budget system of the Russian Federation of taxes, fees, customs and other payments from foreign economic activity (hereinafter referred to as customs payments) and other payments paid by individuals; 04 - tax authority; 05 - territorial bodies of the Federal Bailiff Service; 06 - participant in foreign economic activity - legal entity; 07 - customs Department; 08 - a payer of other payments who transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities); 09 - taxpayer (payer of fees) - individual entrepreneur; 10 - taxpayer (payer of fees) - a notary engaged in private practice; 11 - taxpayer (payer of fees) - lawyer who established a law office; 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise; 13 - taxpayer (payer of fees) - other individual - bank client (account holder); 14 - a taxpayer making payments to individuals; 15 - a credit organization (its branch) that has issued a settlement document for the total amount for the transfer to the budget system of the Russian Federation of taxes, fees, customs duties and other payments paid by individuals without opening a bank account; 16 - participant in foreign economic activity - an individual; 17 - participant in foreign economic activity - individual entrepreneur; 18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties; 19 - organizations and their branches that have issued a settlement document for the transfer to the account of the Federal Treasury of funds withheld from the earnings (income) of the debtor - an individual to pay off debt on customs duties on the basis of an executive document sent to the organization in the prescribed manner; 20 - a credit institution (its branch) that has issued a settlement document for each payment by an individual for the transfer of customs duties paid by individuals without opening a bank account. Note: state fees value is indicated 08 - a payer of other payments who 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” detail, then the TIN must be indicated in the field provided for it. |
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| 102 | The payer is indicated (if any). | ||||||||||||||||||||||||||||||||||||||||||
| 103 | The recipient's checkpoint is indicated (if available). From March 28, 2016, the checkpoint of the recipient of funds must consist of 9 characters. In this case, the checkpoint value cannot begin with two zeros. |
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| 104 | The indicator is indicated in accordance with the classification of budget revenues of the Russian Federation. From March 28, 2016, it is necessary to indicate 20 or 25 KBK characters (digits), while all KBK signs cannot simultaneously take the value zero (“0”). |
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| 105 | The code value is entered OKATO municipal formation in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division, on the territory of which funds from paying taxes (fees) are mobilized into the budget system of the Russian Federation. From January 1, 2014 in detail "105" of the payment order for the payment of taxes you will need to enter (All-Russian Classifier of Municipal Territories) 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 from taxes, fees and other payments are mobilized. If the tax is paid on the basis of a tax return, the OKTMO code must be indicated in the designated field in accordance with this tax return. In this regard, taxpayers and tax agents, starting from January 1, 2014, when filling out tax returns (before approval of their new forms), are recommended to put in the “OKATO code” field (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 Federal Tax Service and the Federal Tax Service of Russia, have been instructed to update the table of correspondence between OKATO codes and OKTMO codes (letter of the Ministry of Finance of Russia dated October 9, 2013 No. 21-03-05/42211). It is better for organizations to clarify in advance with their inspection what codes to put on payments after January 1. From March 28, 2016, it is necessary to indicate the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or a settlement included in the municipal formation in accordance with OKTMO. The OKTMO code consists of 8 or 11 characters (digits), and all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”). |
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| 106 |
The indicator is indicated reasons for payment, which has 2 signs and can take the following values: The "payment basis" field can take the following values: "DE"- customs declaration; When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this fieldis marked 0. According to the new rules, the “106” detail is supplemented with the following values of the payment basis: IN- repayment of investment tax credit;TL- repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied within the framework of a bankruptcy case; RK- repayment by the debtor of debt included in the register of creditors’ claims during the procedures applied in the bankruptcy case; ST- repayment of current debt during the specified procedures. |
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| 107 |
When paying tax payments: A tax period indicator is entered indicating the frequency of payment of the tax (fee) or the specific date of payment of the tax (fee). If payment is paid monthly, then the indicator has the form: When making customs and other payments from foreign economic activityin this field seems to be customs authority code. |
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| 108 |
The number of the document on the basis of which the payment is made is indicated. Depending on what value it has, the number of the following documents is indicated in field 108:
If an individual pays a tax (fee) on the basis of a notice filled out by the tax authority, then this field is filled with the value specified in the “Document Index” field of this notice.
When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this fieldis marked 0. From March 28, 2016, in field 108 of the order for the transfer of funds, the number of the document that is the basis for the payment is indicated. When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay a tax (fee) (the indicator of the basis of payment has the value “TP” or “ZD”), the document number is indicated in the indicator zero("0") |
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| 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”) the document date indicator indicates the date of the declaration (calculation) submitted to the tax authority, namely the date the declaration was signed by the taxpayer. If debt is repaid voluntarily for expired tax periods, in the absence of a requirement to pay taxes (fees) from the tax authority (the value of the payment basis indicator is equal to “ZD”), a zero (“0”) is entered in the document date indicator. In other cases, indicate the date of the document whose number is entered in field 108. in this fieldis marked 0.
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110 |
Rules for the design of field 110 of the payment slip from 01/01/2015, including the reduction in the number of required details. From this date, you no longer need to fill in the details “110” - payment type” when issuing a payment order. Instead, 14 - 17 digits of the KBK will reflect the codes of subtypes of income, allowing you to identify the type of payment: 2100 - penalties on the corresponding payment; 2200 - interest on the corresponding payment. When paying tax payments: The payment type indicator is entered: When making customs and other payments from foreign economic activity: The payment type is indicated in the following values: When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this field pis growing 0 . PE- payment of penalties; PC- payment of interest.In other cases, it will be necessary to indicate zero "0". Thus, when paying a tax (fee), including an advance payment, contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities, the value “0” is indicated in detail “110”. It is expected that this simplification will allow us to avoid errors that usually occurred when filling out this detail. |
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Sample filling in accordance with Rules No. 383-P:
A sample payment form was taken from the UNP website.
How to fill out a payment form when transferring taxes for other persons
In Letter No. ZN-3-1/1850@ of the Federal Tax Service of Russia dated March 17, 2017, the Federal Tax Service explained how to fill out the details of a payment document in case of paying taxes for other persons:
“TIN of the payer” – TIN of the payer whose obligation to pay tax payments, insurance premiums and other payments is fulfilled;
"KPP" of the payer - the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled;
“Payer” – information about the payer making the payment. For individuals - last name, first name, patronymic of the individual performing the duty of the payer to make payments to the budget system of the Russian Federation;
“Purpose of payment” – INN and KPP (for individuals only INN) of the person making the payment and the name (full name) of the payer whose obligation is being fulfilled. To highlight information about the payer, the “//” sign is used. 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 fulfilled.
OKTMO codes
New version of the All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (taking into account 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 Caucasus 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 from the Ministry of Finance of Russia - Summary table of compliance of OKATO codes with 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 an Explanation “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (duties) 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 indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the Rules), which came into force on 02/04/2014.
Compliance with these Rules requires the mandatory completion of all details of the order for 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 tax payers, budget revenue administrators, and all other preparers of orders, the Rules provide for the indication of a unique accrual identifier (hereinafter referred to as UIN).
The above-mentioned order of the Ministry of Finance of Russia provides for the indication of UIN from 03/31/2014- in the order details " ". Until March 31, 2014 The UIN is indicated in the " " requisite. If it is impossible to indicate a specific UIN value, zero “0” is indicated in the “Code” attribute.
Similar explanations on the procedure for indicating the UIN, if available, are contained in the letter of the Central Bank of the Russian Federation dated November 26, 2013 N 45-7-1/121.
Thus, there are situations when the UIN is missing.
What are these situations?
When transferring amounts of taxes (fees) calculated by legal entities and individual entrepreneurs independently on the basis of tax returns (calculations), the accrual identifier is the budget classification code (BCC), which is reflected in the payment order. A UIN is not generated when making tax payments by these taxpayers.
In connection with these circumstances and the need to comply with the provisions of the Rules on preventing legal entities and individual entrepreneurs from having blank details at their disposal, the order states:
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 separating sign “///” is placed. After the dividing mark, the taxpayer can indicate additional information necessary to identify the purpose of the payment;
from 03/31/2014 in the attribute " " (field 22) - "0".
Taxpayers - individuals pay property taxes (land tax, personal property tax, transport tax) on the basis of a tax notice sent by the tax authority and the payment document (notice) attached to it in Form N PD (tax).
These documents are filled out automatically by the tax authority using software, including UIN. In this case, the index of the document is indicated as the UIN in the payment document (notice) in Form N PD (tax).
If 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 he or she generates a payment document independently.
What opportunities are there 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.
If a payment document (notice) in form N PD-4sb (tax) is filled out by an individual at a branch of Sberbank OJSC, the document index and UIN are not indicated. In this case, the payment document (notice) must indicate the surname, 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 can be paid by an individual through any other credit organization that can issue a full-format payment order. In this case, in field 22 "Code" indicate "0" or the index of the document assigned by the tax authority, if the individual has one.
Rules for filling out payment slips if tax payments are transferred by another person
Federal Law No. 401-FZ dated November 30, 2016, included in Article 45 of the Tax Code of the Russian Federation a rule on the possibility of paying tax payments for a taxpayer by another person.
In this regard, rules for filling out payment slips have been developed, providing for the following:
in the "TIN" field of the payer, the value of the TIN of the payer is indicated, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is 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 "Purpose of payment" field - 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. To highlight information about the payer, the “//” sign is used. These details are indicated in the first positions in relation to other additional information indicated in the “Purpose of payment” field;
in field "101" "Payer status" - the status of the person whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled.
When performing duties:
1. legal entity - "01";
2. individual entrepreneur - “09”;
3. a notary engaged in private practice - “10”;
4. lawyer who established a law office - “11”;
5. heads of a peasant (farm) enterprise - “12”;
6. individual - "13";
7. taxpayer making payments to individuals - “14”.
The article was written and posted on February 5, 2013. Added - 10/06/2013, 12/22/2013, 01/14/2014, 01/26/2014, 03/15/2014, 12/10/2014, 03/21/2016, 12/22/2016, 03/28/2017
Download a sample payment order form and a directory of OKTMO codes
Sample payment order form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”
This form of payment order form is filled out automatically by the BukhSoft program, taking into account the requirements for encoding payment purposes!
A new version All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (in eight volumes):
Changes in 2018 Changes in 2017
Details for Moscow:
Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District;
BIC of the payee's Bank: 044525000;
Payee's account: 40101810045250010041
Details for the Moscow region:
Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District
BIC of the recipient's bank: 044525000;
Payee's account: 40101810845250010102
Changes in 2015
Field 110
From January 1, the “110” detail, which indicated the payment type indicator “PE” - payment of a penalty, was excluded from tax bills; “PC” - payment of interest; “0” — payment of taxes, advance payments for taxes.
The indicator is considered optional due to the fact that it duplicates the information contained in the 14-17th digits of the KBK, which identify the payment:
- 1000 - tax or contribution;
- 2000 - penalties and interest;
- 3000 - fine.
Field 108
The procedure for filling out field 108 “Number of the document that is the basis for the payment” has been changed. The changes did not affect only payments with payer status - “03”, “16”, “19”, “20” (indicated in field 101). In other cases, if the payment basis indicator is important, indicate:
- “DE” - the last 7 digits from the customs declaration number (serial number);
- “PO” - number of the customs receipt order;
- “CT” - the last 7 digits from the customs declaration number (serial number);
- “ID” - number of the executive document;
- “IP” - collection order number;
- “TU” - number of the request for payment of customs duties;
- “BD” - document number of the financial and economic activities of the customs authorities;
- “IN”—collection document number;
- “KP” - number of the agreement on interaction when large payers pay total payments in a centralized manner;
- "00" - 0.
When indicating the number of the corresponding document, the “N” sign is not affixed.
Changes to the legislation were introduced by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n Appendix 4.
Changes in 2014
From January 1, all companies will need to fill out payment orders for the payment of taxes and insurance premiums in a new way. The Ministry of Finance has prepared a new procedure, published in a draft order on regulation.gov.ru. Starting from the new year, it will replace the current order No. 106n dated November 24, 2004.
Starting from 2014, instead of the OKATO code, payment cards will have to use the code from the new All-Russian Classifier of Municipal Territories (OKTMO). OKTMO codes, like OKATO, consist of 11 characters. The first two digits will be the same in the new and old codes, and all the rest will change. The Ministry of Finance will soon release a new code guide. But before the end of the year, it is safer to check with your inspectorate about what codes to put on payments after January 1.
In addition, the payment type designation will change (field 110 of the payment order). Now there are 11 types of payments: NS - payment of a tax or fee, VZ - payment of contributions, etc. Errors constantly occur in these details. Starting from the new year, there will be only three types of payments. This is PE - payment of penalties, PC - payment of interest and 0 - in all other cases. That is, when transferring taxes, fees, contributions, fines and other payments, you will need to enter 0. Thus, there will be much less confusion with the types of payment.
Also, starting from the new year, tax and contribution payments will have a new requisite - a unique accrual identifier, which will be assigned to each payment to the budget. Some banks require you to set it now, but for now it is not mandatory. From January 1, the UIN will have to be written first in the “Purpose of payment” field for all taxes, penalties and fines and other transfers to the inspectorate. By this time, inspectors must inform companies of the new code. The Federal Tax Service of Russia assumes that the inspectorate will post this information on stands in tax offices. At the end of the year, you should ask your inspectorate whether it has posted information about the new details.
Bukhsoft programs: module "Bank and Cash Office"
Purpose of the "Bank and Cash" module
This module is designed for accounting of all banking transactions, generation and printing of bank payment orders, bank orders, and advance reports.
Control over account and cash balances
The "Bank and Cash" module allows you to display the initial and final account balances on a selected date, which allows you to visually compare the data with a bank statement.
Using a filter
Bank data in program form can be displayed for a selected period, within specified amounts, by the context of the content of the operation, by the selected analytical name, etc.
Separate accounting for several banks
If the user has several current accounts open, the program allows you to keep separate records for each account separately, as well as generate balance sheet documents for all banks together.
Convenient reference books
When opening transactions in the Bank, a multi-level directory of counterparties is used, which has a tree structure. The directory of counterparties and the directory of employees have the necessary search functions and contain all the necessary information for automatically filling out primary documents. The Bank can use the payment purpose directory, which allows you to store standard records and payment codes.
Encoding of the payment purpose in the payment order
One of the most difficult tasks when generating payment orders is the correct formation of the payment purpose encoding when paying taxes and fees. The advantage of the “Bank” module is that in the “Payment Purpose” directory it is possible to create a code line for the purpose of payment when paying taxes or customs duties (in accordance with the requirements of the Order of the Ministry of the Russian Federation on Taxes and Duties, the State Customs Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, agreed with the Bank of Russia, dated March 3, 2003 No. BG-3-10/98/197/22n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other obligatory payments to the budget system of the Russian Federation” ).
Connection with other functions
If the “Bank and Cash Desk” section is purchased together with other modules, then the data in the bank and cash desk is received automatically from the Accounting for the sale of purchases, from the Payment of taxes on wages and Salary payments forms. Also, bank and cash desk data are interconnected with the Business Transactions Journal (in the “Bukhsoft: Enterprise” program and not only).
More details about the possibilities Bukhsoft programs in the Bank section can be read in the instructions of the downloaded program.
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