In 2017, fill out payment orders for the payment of taxes and insurance premiums using the form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 (Appendix No. 3). The payment form in 2017, as before, includes certain fields that are assigned numbers (highlighted in red). Each such field is intended for a unique detail that is filled in (or not filled in) for the purpose of transferring taxes and insurance premiums in 2017.

Filling rules

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

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

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

Payment field		Filling
Payer information
TIN		Enter the TIN of the payer in the budget (incl. tax agent). In this case, the first and second characters cannot immediately be zeros. The field can be left blank individuals, if they indicated SNILS in field 108 or UIP in field 22. In all other cases, they must indicate the TIN
checkpoint		Specify the checkpoint of the payer of payments to the budget (including the participant foreign economic activity, tax agent). Payers - individuals indicate zero (“0”) in this field. For organizations, the first and second characters cannot be zeros at the same time
Payer		Organizations (separate divisions) indicate their name of the organization
		Individual entrepreneurs indicate the surname, first name, patronymic (if any) and in brackets - “IP”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
		Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
		Lawyers who have established law offices indicate their last name, first name, patronymic (if any) and in brackets - “lawyer”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
		The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - “peasant farm”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
Information about the payer (if taxes are paid by a responsible member of a consolidated group of taxpayers)
TIN		Indicate the TIN of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.
		If the payment order is drawn up by a member of a consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group, whose tax obligation is being fulfilled
checkpoint		Indicate the checkpoint of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.
		If the payment order is drawn up by a member of a consolidated group, the field indicates the checkpoint of the responsible member of the consolidated group, whose obligation to pay tax is fulfilled
Payer		Indicate the name of the responsible participant in the consolidated group of taxpayers.
		If the payment order is drawn up by a member of a consolidated group, indicate the name of the member of the consolidated group of taxpayers and in brackets the abbreviated name of the responsible participant whose tax obligation is being fulfilled
Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) – legal entity
	2	Tax agent
	6	Participant in foreign economic activity – legal entity
	8	Organization ( individual entrepreneur), which transfers other obligatory payments to the budget
	9	Taxpayer (payer of fees) – individual entrepreneur
	10	Taxpayer (payer of fees) – notary engaged in private practice
	11	Taxpayer (payer of fees) – a lawyer who has established a law office
	12	Taxpayer (payer of fees) – head of a peasant (farm) enterprise
	13	Taxpayer (payer of fees) - another individual - bank client (account holder)
	14	Taxpayer making payments to individuals
	16	Participant in foreign economic activity – individual
	17	Participant in foreign economic activity - individual entrepreneur
	18	A payer of customs duties who is not a declarant, who is obligated by Russian legislation to pay customs duties
	19	Organizations and their branches that withheld funds from the salary (income) of a debtor - an individual to repay debts on payments to the budget on the basis of executive document
	21	Responsible participant of a consolidated group of taxpayers
	22	Member of a consolidated group of taxpayers
	24	Payer – an individual who transfers other obligatory payments to the budget
	26	Founders (participants) of the debtor, owners of the debtor’s property – unitary enterprise or third parties who issued the transfer order Money to pay off claims against the debtor for payment mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case
	27	Credit organizations (branches credit institutions), who drew up an order for the transfer of funds transferred from budget system, not credited to the recipient and subject to return to the budget system
	28	Legal or authorized representative of the taxpayer
	29	Other organizations
	30	Other individuals
KBK
104		Code budget classification(20 digits)
OKTMO
105		In the payment order, the organization must indicate OKTMO in accordance with All-Russian classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Basis of payment
106		Contributions for injuries
	TP	Tax payments (insurance contributions) of the current year
	ZD	Voluntary repayment of debt for expired tax periods in the absence of a requirement tax office on payment of taxes (fees)
	TR	Repayment of debt at the request of the tax inspectorate
	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 according to the inspection report
	AR	Repayment of debt under a writ of execution
	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 during bankruptcy
	RK	Repayment by the debtor of debt included in the register of creditors' claims during bankruptcy
	ST	Repayment of current debts during the specified procedures
Tax period and document number
Field value 106 “Basis of payment”	The value that must be indicated in field 107 “Indicator tax period»	The value that must be specified in field 108 “Document number”
		When filling out the field, do not put the “No” sign
TP, ZD	See table below
TR	The payment deadline established in the request for payment of taxes (fees). Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the request for payment of taxes (insurance premium, fees)
RS	The date of payment of a portion of the installment tax amount in accordance with the established installment schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Installment decision number
FROM	Deferment end date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Postponement decision number
RT	The date of payment of part of the restructured debt in accordance with the restructuring schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Restructuring decision number
PB	The date of completion of the procedure used in the bankruptcy case. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)
ETC	The date on which the suspension of collection ends. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the decision to suspend collection
IN	Date of payment of part of the investment tax credit. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the decision on granting an investment tax credit
VU	External management completion date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the case or material considered by the arbitration court
AP		Inspection report number
AR		Number of the enforcement document and the enforcement proceedings initiated on the basis of it
Tax period, if the basis of payment is “TP, ZD”
		Description
The first two digits of the indicator are intended to determine the frequency of payment of taxes (insurance premiums, fees) established by the legislation on taxes and fees
MS		Monthly payments
HF		Quarterly payments
PL		Semi-annual payments
GD		Annual payments
In the 4th and 5th digits of the tax period indicator, enter the number:
from 01 to 12		Months
from 01 to 04		Quarter
01 or 02		Half-year
In the 3rd and 6th digits of the tax period indicator, put dots as dividing marks
The year for which the tax is transferred is indicated in 7–10 digits of the tax period indicator
When paying tax once a year, enter zeros in the 4th and 5th digits of the tax period indicator
If the annual payment provides for more than one deadline for paying the tax (fee) and specific dates for paying the tax (fee) are established for each deadline, then indicate these dates in the tax period indicator
For example, the payment frequency indicator is indicated as follows:
"MS.03.2017"; "KV.01.2017"; "PL.02.2017"; "GD.00.2017"
Date of payment basis document
Payment basis code (field 106)	What date is entered in field 109
TP	date of signing tax return(calculation)
ZD	«0»
TR	date of request tax authority on payment of tax (insurance premium, fee)
RS	date of decision on installment plan
FROM	date of decision to postpone
RT	date of decision on restructuring
PB	date of the arbitration court's decision to initiate bankruptcy proceedings
ETC	date of decision to suspend collection
AP	date of decision to prosecute for committing tax offense or refusal to prosecute for committing a tax offense
AR	date of the writ of execution and the enforcement proceedings initiated on its basis
IN	date of decision to grant investment tax credit
TL	date of the arbitration court ruling on the satisfaction of the statement of intention to repay the claims against the debtor
Payment order
Field number	The value that the field takes	Reasons for writing off funds
21	3	When transferring taxes and mandatory insurance contributions (as well as penalties and fines for these payments), the values ​​“3” and “5” can be indicated in field 21 “Payment order”. These values ​​determine the order in which the bank will make payments if there are not enough funds in the organization's account. The value “3” is indicated in payment documents issued by tax inspectorates and departments off-budget funds in case of forced debt collection. The value “5” is indicated in payment documents that organizations draw up independently. Thus, other things equal conditions orders from organizations for transfers current taxes These payments will be executed later than the requirements of the regulatory agencies for the repayment of arrears. This follows from the provisions of paragraph 2 of Article 855 Civil Code RF and is confirmed by letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603
	5
Unique Payment Identifier (UPI)
Props number	Props value
22	The "Code" field must contain unique identificator payment (UIP). This is 20 or 25 characters. The UIP must be reflected in the payment order only if it is established by the recipient of the funds. The values ​​of the UIP must also be communicated to payers by recipients of funds. This is stated in paragraph 1.1 of the Bank of Russia instruction dated July 15, 2013 No. 3025-U.
	When paying current taxes, fees, insurance premiums calculated by payers independently, additional identification of payments is not required - the identifiers are KBK, INN, KPP and other details of payment orders. In these cases, it is enough to indicate the value “0” in the “Code” field. Banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service of Russia dated April 8, 2016 No. ZN-4-1/6133).
	If the payment of taxes, fees, and insurance premiums is made at the request of regulatory agencies, the value of the UIP must be indicated directly in the request issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the Federal Tax Service of Russia dated February 21, 2014 No. 17-03-11/14–2337

Not everyone has yet figured out that filling out a payment order in 2017, a sample of which we provide in this material, has a number of features due to numerous changes in legislation since 2017. Let's look at them in detail.

What to follow

The sample payment order that is relevant for filling out in 2017 is fixed by the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has index 0401060.

The basic rules for filling out a payment order in 2017 are set out:

1. In the Regulations of the Central Bank dated June 19, 2012 No. 383-P.
2. Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.

Moreover, the second of these regulatory documents by order of the Ministry of Finance dated April 5, 2017 No. 58n was amended and supplemented. Thus, from April 25, 2017, new rules and requirements apply to filling out a payment order.

Let us immediately note that filling out the fields of a payment order in 2017 varies depending on:

• who makes the payment - obligated person or a 3rd person on it;
• what payment needs to be made - tax, insurance premium, fee;
• there is a voluntary payment or a request has already been received from the Federal Tax Service for the transfer of payment within the period specified therein.

What's new

The mentioned changes to the rules for filling out payment orders in 2017 raised two rather serious issues. Namely:

1. Since this date, the controversial issue with filling out field 101 “Payer Status” has been resolved.
2. Now it has been officially established exactly how to fill out payment slips for the transfer of taxes or insurance premiums by third parties.

New provisions of Instruction 107n on filling out payment orders in 2017 revised the list of payer status codes for field 101. Thus, in the case of transferring insurance premiums using the details of the Federal Tax Service, you must indicate the code:

• 01 – when contributions for employees are transferred by a legal entity;
• 09 – if the businessman makes contributions (both for his staff and himself).

Note that new order filling out payment orders in 2017 left unchanged the situation when an organization/individual entrepreneur transfers taxes as a tax agent. In including personal income tax for employees. In field 101 “Payer status” code 02 is still indicated.

Another new thing in filling out payment orders in 2017 is that you can transfer insurance premiums for third parties. With regard to taxes, this opportunity became available on November 30, 2016.

Here's how third parties should act when filling out a payment order in 2017:

Features of filling out payments by third parties
Field	What to indicate
"Payer's INN" "Payer checkpoint"	Details of the person for whom the payment is being made. If for an individual without a tax identification number, then enter “0” in the corresponding field, and UIN in the “Code” field.
"Payer"	Information about the representative who actually transfers the money
"Purpose of payment"	TIN and KPP (for individuals - only TIN) of the person making the payment. Then put the sign “//” and indicate the name of the payer of taxes or contributions.
"Payer status"	Status of the person for whom the payment is made: · 01 – for legal entities; · 09 – for individual entrepreneurs; · 13 – for individuals.

Practice shows that a large number of Questions arise when filling out fields 101 and 110 of the payment order. In 2017, field 110 “Payment Type” also underwent a change that simplifies filling out the payment form. Thus, payers of taxes and fees are allowed not to fill it out at all. The fact is that from now on, tax authorities and funds determine the type of payment according to the KBK in the payment order.

At the request of the Federal Tax Service

The procedure for filling out a payment order at the request of the Federal Tax Service has its own peculiarities. In 2017:

Filling out a payment based on the request from the Federal Tax Service
Field	What to indicate
106 “Basis of payment”	Specify "TR". That is, repayment of the debt based on the request received from the inspectorate.
107 “Tax period indicator”	The payment deadline established in the request for payment of taxes and fees. In the format "DD.MM.YYYY".
108 “Document number”	Number of the request for payment of tax, insurance premium, fee
109	Date of the tax authority's request for payment of tax, insurance premium, fee

Also, the rules for filling out a payment order in 2017 state: if the transfer of taxes, fees, and insurance premiums occurs at the request of regulatory agencies, the value of the UIP (field 22 - unique payment identifier) ​​must be indicated directly in the request issued to the payer.

A payment order in 2017 is a method of transferring a certain amount for some purpose.

With this financial instrument Almost every entrepreneur faces this problem. Changes in filling out the document are planned for 2017.

Since state registration a certain company like or, they become official taxpayers with individual number TIN.

In addition, they are now required to provide all calculations and financial reports in a timely manner.

What is a payment order?

A payment order is an order from the payer to the bank of his choice, established by the payment document, to transfer funds to the recipient, who is opened in this or another bank.

Citizens who do not have an account with this bank, in accordance with clause 2 of Art. 863 of the Civil Code of the Russian Federation, the described operation is carried out in the same way.

Officially, this document can be prepared both in written and electronic form, but only in the form of an uploaded document to official sources, for example, in the client-bank system.

The payment order must be written or uploaded in 4 copies:

• 1 copy is required for implementation banking transaction: debiting funds from the payer's account.
• Copy 2 serves as confirmation of the crediting of funds to the specified account.
• Copy 3 serves as confirmation of the bank transaction.
• 4 copy is returned to the payer upon completion of the transfer in the form of a receipt confirming the acceptance of the operation and its execution.

The payment order is executed strictly within the agreed time frame, maybe even earlier.

After drawing up the document, Bank employee must check that all fields are filled out correctly, and also enter the date when the funds will arrive in the specified account.

The document described can be used to transfer finances:

• to pay loans and accrued interest on them;
• V state budgets and funds;
• for goods received, payment for work performed, for prepayment, etc.

If necessary, the bank has the right to attract other banks to make this payment, for example, if the recipient's account is registered with another bank.

If the payer’s account does not have enough funds or partial payment is provided, then the payment order goes into the category of unpaid on time.

Important: the bank is obliged to inform the payer about all operations carried out in accordance with the agreement.

How to fill out a document

Filling out a payment order in 2017 will be done in the same way as for taxes due to the fact that from January 1, 2017, the Federal Tax Service will control all insurance contributions.

The table explains in more detail what information to indicate in a specific field and what nuances the payer may encounter.

Payment order fields	What information to provide
Payment order No. (field 3)	Indicate the serial number, which must consist of no more than 6 digits. If you specify from 4 to 6 digits, then the last three should not be zeros.
Date (4th field)	The date when the document was drawn up is indicated, for example, 01/3/2017.
Type of payment (5th field)	This line is filled in if the document is compiled and sent to in electronic format. You must specify "electronically". If the document is in written form, then this field should simply be skipped.
Amount in words (field 6)	The payment amount must be indicated in rubles and kopecks with a capital letter, while rubles are written in capital letters, and kopecks in numbers. Also note that no shortcuts should be made. For example, thirty thousand 47 kopecks. If the amount is back kopecks, then the entry will look like this: Two hundred rubles. That is, there is no need to write “zero kopecks”.
Amount (field 7)	Now you need to indicate the amount in numerical form. Please note: rubles must be separated from kopecks with a dash: 1000-40. If the payment amount is equal to an integer, then at the end you must put an equal sign: 1000=
8 field	It is advisable to indicate the full name of the company, but if it is very long, then an abbreviated version is acceptable. We also write here legal address. Information must begin and end with the sign “//”: //Name and address of the company//
9 field	We write the payer's account details
10 field	We provide information about the bank: full name and location.
11 field	BIC bank
12 field	We write the number of the correspondent bank account
13 field	Now we indicate the details of the recipient's bank. In this field we write the full name and its address.
14 field	BIC bank.
15 field	Recipient's account details.
16th field	Recipient information. In this field we write the name of the organ Federal Treasury and the tax inspectorate\branches of the Pension Fund\FSS. For example, it may look like this: UFK MF RF for Moscow (Inspectorate of the Federal Tax Service of Russia No. 12 for Moscow)
17th field	The recipient's account to which the agreed amount must be transferred.
18th field	We indicate the type of operation. What exactly to write here, you need to find out from a bank employee, in particular, the standard for payment orders is 01.
19th field	This field is not filled out by you personally; this is done by a bank employee.
20 field	You also do not fill out this field.
21 fields	The order of payment is indicated here. The following values ​​may exist: · 3 – if a payment is made according to the instructions of the Federal Tax Service and other organizations for the purpose of forced payment of debts. · 5 – for independent payments from registered organizations.
22 field	If the recipient determines the need to fill out this line, then the UIN must be indicated.
23 field	The line is filled in only if some additional conditions, and they are provided for in other documents.
24 field	All information that relates to the purpose of the payment, for example, this may be basic data that serves as the basis for making the designated payment.
43 field	A certified seal from the payer-company, if there is none, then you just need to write “b\a” = without a seal.
44 field	All signatures of the persons involved.
45 field	The line is filled in by bank employees.
60 field	, keep in mind that the first and second numbers should not be zero. If you filled out field 108 or 22, then you can skip this line.
61 fields	Tax Service INN. Here also the first and second numbers should not be zero.
101 fields	Payer status, which is obtained from a bank employee.
102 field	Payer's checkpoint - the first and second numbers must be greater than zero.
103 field	Tax service checkpoint - the rule with zeros remains in force.
104 field	BCC, provided for by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
105 field	OKTMO code
106 field	According to clause 7 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, we write a two-digit code for the basis of the payment.
107 field	The frequency of tax payment, for example, can be once a month, quarter, six months, year.

Sample payment order in 2017:

Changes 2017

IN tax system Changes often occur to simplify certain processes.

Each legally registered person is obliged to track these changes, since if the document is filled out incorrectly, the specified operation will not be carried out.

In January 2017, changes regarding filling out payment orders will come into force. This is because all insurance premiums will now be automatically processed by the tax office.

However, there are exceptions - insurance premiums in case of injury to the insured person will be considered by the Social Insurance Fund. So, let's look at the main changes.

In 2016 for each separate species contribution, it was necessary to draw up a separate payment, for example, for pension and medical fee it was necessary to have two separate payments.

In 2017, it is planned to introduce one payment system for all types of payments, but more details will become known after the Ministry of Finance approves new BCCs in December.

Important: payment slip is the main document on the basis of which the bank can transfer funds to the specified details.

All payments (one or more) will need to be prepared according to the tax model. That is, for example, it will not be possible to indicate zeros in fields 106 and 107, as we already mentioned above.

Also, previously it was possible to pay only your own taxes, but now you can pay taxes for other persons, but only if a power of attorney has been issued for you.

Therefore, if you often encounter a problem, then it is best to issue a power of attorney to a loved one and let him make the payment for you.

Therefore, in line 101, in this case, you will need to indicate the number 28. An indication is provided mobile phone as additional identification of a person.

So, among all the changes, the key ones can be identified:

• Mobile phone number as additional type identification.
• Possibility of payment by other persons.

All changes take effect from January 1, 2017, so all online systems will be updated on these dates, and tax officials will inform their clients about the new rules at the time of filling out the document.

Payment order simplified tax system

Entrepreneurs who operate under a simplified taxation system must pay not only tax, but also advance payment.

However, you should know that the advance payment is calculated every quarter, and the tax is calculated annually.

Two payments are paid only in whole rubles; if the amount is received with a balance, then it is rounded up.

• know the income for the reporting period;
• know the amount of insurance premiums for individual entrepreneurs.

After this we use the following formula:

For example, an entrepreneur earned 300 thousand rubles for the period from February 1 to April 30, then he needs to pay an advance payment in the amount of 18,000 rubles, since according to the formula:

300,000 x 6% = 18,000 rub.

However, if by July 31 he can earn another 300,000 rubles. and pays all insurance premiums, which amount to 20 thousand rubles, then the advance payment will have the following meaning:

(300,000 + 300,000) x 6% - 20,000 – 18,000 = 8,000 rubles.

Now let's move on to calculating tax according to the simplified tax system, which is calculated using the following formula:

If, for example, in 2015 a certain entrepreneur’s earnings amounted to 2 million rubles, he also paid an insurance premium of 30 thousand rubles. and advance payments of 35 thousand rubles, then we can calculate the tax using the above formula:

2000,000 x 6% - 30,000 – 35,000 = 55,000 rub.

All these payments are paid in tax service, however, you can reduce the time and generate a receipt in advance.

Go to the “All services” section:

We skip the first step, where they ask you to enter the Federal Tax Service code and click the “Next” button:

In the “Type of payment document” column, you must select “Payment document”:

The BCC is the same for everyone:

In the “Person Status” column, you must select an individual entrepreneur:

Based on the payment, we indicate the payments for the current year:

The tax period is indicated depending on the type of payment, so for an advance payment we indicate “KV”:

To pay tax, indicate “GD”:

The next field to fill out is your personal information:

Now you need to select a payment method. So, if you choose to pay in cash, you will see a window to download the generated receipt:

To pay using Internet banking, select “Cashless payment”, and then your credit institution:

Please note: payment must only be made using your personal card.

Payment order for penalties

If for any reason you fail to pay your tax on time, you will be required to pay a penalty. For this procedure it is necessary to draw up a payment order.

First you need to determine the amount of the accrued penalty; for this we use the formula below:

Please note that the delay begins to be counted from the next day when the tax was due, for example, if the tax payment was due on February 1, then the delay begins to be counted from February 2.

It ends on the day of actual payment, and not on the day the payment order is drawn up.

Here's an example of a calculation:

On January 6, the company paid wages for December 2016. And the company will be able to pay personal income tax on it - 30,000 - only on January 20. The delay will be 14 days. For example, the refinancing rate for this period will be 10%, then we get:

30,000 x 14 days x 1\300 x 10% = 140 rubles.

Now you can proceed to filling out the payment order for penalties. Sample filling:

Some filling details:

• Line 104 – budget classification code;
• Line 105 - in accordance with the new rules, OKTMO is now indicated here;
• You must skip field 110; tax officials will fill it out;
• Line 101 – everyone needs to write “08”;
• Line 21 – according to the new instructions, instead of 3 you need to indicate 5, otherwise the bank will not be able to make the specified payment.
• Line 24 – contains here Additional Information, which was not specified earlier in the document.

Important:if the payment order contains any errors, the bank cannot transfer funds, then the period of late payment increases, and with it the amount of the penalty.

A payment order for the payment of fines is drawn up in the same way as for penalties.

Sample of filling out a payment order to pay a fine:

Sample of filling out a payment order for payment of property tax:

Payment order for payment of state duty

The state duty is obligatory payment, which is payable if you contact various organs to carry out some legal transactions.

Let's look at clear example filling out a payment order for state fees.

Let’s imagine that ABV LLC submits an application to the Federal Tax Service for payment of an overpayment of property tax, which amounted to 80,000 rubles.

But the inspection does not return the amount within the specified period, then the enterprise submits an application to Arbitration court that the actions of the tax service are illegal, and also put forward their demand for the return of the overpayment with interest in the amount of 1,000 rubles.

In this case, the company must pay 2 state duties:

1. 3 thousand rubles so that the actions of the tax service are declared illegal in accordance with subparagraph. 3 p. 1 art. 333.21 Tax Code of the Russian Federation.
2. RUB 3,240 (4% of 80,000 (overpayment) + 1,000 (interest)) – for a request for a refund in accordance with subclause. 1 clause 1 art. 333.21 Tax Code of the Russian Federation.

Thus, total amount for payment of the state duty will be 6,240 rubles.

When ABC LLC draws up a payment order, it will indicate the following data:

• Payer status – “01”;
• Recipient - Federal Tax Service No. 26 (taken solely as an example);
• KBK - 182 1 08 01000 01 1000 110 (varies depending on the type of payment, for your specific situation the content of this field may vary);
• OKTMO – indicated depending on the location of the court;
• The basis of payment is “TP”;
• In lines 107, 108, 109 – put “0”.

A visual example of filling out a document:

Service for drawing up documents in online form

If you don’t have time to fill out payment slips yourself, then you can use the online form on the PrintPay website.

This option is also convenient because you can create a document anywhere and at any time.

So, let's go to the site:

As you can see, a window for filling out immediately opens, but we advise you to read the filling rules again at the very beginning, which you can find at the bottom of the page:

The window that appears contains all the information that is necessary to correctly fill out the payment order.

Do not forget that in case of even one error, the bank will not be able to complete the transaction, which means there will be a delay in payment.

Therefore, even if you are already familiar with all the rules, do not be lazy to read them again.

In addition, legislation is now making changes and adjustments to this system, so it is very likely that you will have to deal with new rules.

All information in this section complies with government regulations.

To make it easier to find the information you need, select the required field in the photo and look for the relevant information.

For example, we don’t know how to fill line 60:

We are looking for information for this line:

Now let's move on to filling out the document:

For convenience, the system offers an automatic search for the bank's BIC. Just enter the name of the bank you need:

After filling out all the fields, select the payment purpose:

After that, click “Generate” and in a new window your document will be available for you to save.

Check that the data is filled out correctly, and if you find errors, go back and correct them.

The system also offers a quick fill option:

IN in this case you are offered a slightly different way to fill out the fields, but in the end you receive the same document. It is believed that the second method is a little simpler.

If you do not trust online systems of this kind, then you can fill out the document directly at the tax office or bank branch.

In this case, the procedure may be delayed, since, for example, to find out information on the BIC, you will need to seek help from one of the employees who is at this moment may be busy.

This is the advantage of filling out online - all information is available without queues or waiting.

Every individual entrepreneur or company accounting department is faced with the preparation of the document in question, so it is necessary to constantly monitor all innovations in order to correctly process the payment.

What is a payment order in 2016

Starting April 25, accountants will begin filling out payment orders in a new way. changed the Rules for filling out payment slips. The changes resolved the ambiguous issue in filling out field 101 “Payer Status”, and also concern the rules by which payments are filled out by third parties. For example, let’s take the Almaz company from the city of Buya. And here are the basic rules for the lines of the payment order.

Where to get the payment order form-2017

The form of payment order No. 0401060 itself has not changed and is taken from Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. The filling rules, which were changed by order No. 58n, were approved by the Ministry of Finance in order No. 107n dated November 12, 2013.

Payment order 2017 with explanation of fields

To begin with, we will present the payment order form 2017 with an explanation of the fields, so that it will be clearer where to put what.

Sample of filling out a payment order 2017 according to the new rules

The Almaz company transfers UTII to the budget for the first quarter of 2017. In the information about receiving the payment, she indicates the information of her tax office.

Sample of filling out payment form 2017 can be downloaded.

Details of the Federal Tax Service in the payment order:

• TIN (field 61);
• Checkpoint (field 103);
• name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu, Kostroma Region (IFTS of Russia No. 2 for the city of Buyu) (field 16);
• name and BIC of the bank, account number (fields 13, 14, 17). In this case, the company does not enter the recipient's Bank account in field 15.

The Almaz company pays UTII for itself and enters code 01 in field 101. If the organization acted as a tax agent, it would indicate code 02.

Important! Field 101 and insurance premiums 2017 According to the new rules, when transferring insurance premiums for their employees, companies must enter the payer status “01” in field 101. Before the release of Order No. 58n, tax officials said to enter code “14”. Forget about it when transferring insurance premiums.
Individual entrepreneurs, paying contributions both for themselves and for their staff, will enter code 09 in field 101. To transfer contributions for “injuries,” code 08 must be used.

How to indicate the organization’s details in a payment order-2017:

• name of the company or its separate division(field 8);
• TIN (or KIO - for foreign organization) (field 60);
• Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
• name of the bank in which the account is opened, BIC of the bank, number of correspondent account and company account (fields 9, 10, 11, 12).

Payment details
It is very important to correctly enter information about the tax that is transferred to the budget into the payment order. “Almaz” does not have any fines for imputation, pays on time and enters the amount of tax payable in field 7.
What payment information to enter:

• priority of payment (for taxes and contributions - 5);
• payment code (0 or UIN, which is specified in the inspectors’ request) (field 22);
• purpose of payment (field 24);
• payment amount (field 7).

In the payment order, enter the document number, which is the basis for the transfer of funds: field 108. For current payments, this is 0. Also enter the date of the document (field 109) in the format DD.MM.YYYY. This is, for example, the date of the declaration on the basis of which the tax was calculated.

Important! KBK and OKTMO BCC in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The OKTMO territorial code (field 105) consists of 8. All of them cannot be zeros. The TIN cannot contain zeros in the first two characters - these are changes to the rules for filling out payment slips in 2016.

How to fill out a payment order-2017 when paying by third parties

Taxes and contributions for the company can be transferred not only by it, but also by another organization or individual (for example, a founder or director). This is provided for by the rules for filling out payment slips, which have been in effect since April 25, 2017. Here they are:
. in the fields “TIN of the payer” and “KPP of the payer” enter the details of the company for whom the money is being transferred;
. in the “Payer” field - the data of the person who transfers the funds;
. in the “Purpose of payment” field (field 24) - TIN and KPP (for individuals only TIN) of the person who pays, then put the sign “//” and write the name of the payer of taxes or contributions;
. field 101 “Payer status” - the status of the person for whom the funds are transferred: 01 - for companies, 09 - for individual entrepreneurs, 13 - for individuals).

What to do if an error was found in the 2017 payment order

Let's assume that the Almaz company made a mistake and, instead of KBK for paying taxes, indicated KBK for paying penalties. Not everything is lost. You can write a letter to the tax office to clarify the details of the payment order. Here is a sample of it.

New details in payment slips for insurance premiums in 2017 are due to the fact that now control over the payment of insurance premiums to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund has been transferred to the tax inspectorate, which is located:

• at the actual registration address of the company;
• at the address of a separate division that maintains its own accounting;
• at the IP registration address.

Therefore, fee payers need to enter bank details in the payment order territorial office Federal Tax Service (see sample below).

New statuses

Another new payment detail for payment of insurance premiums can be called field 101, which indicates the status of the payer. When filling out a payment order in 2017, the rules for indicating information in this field have changed.

Let us immediately note that the code “08”, which was in force in 2016, is not accepted by tax authorities. Indicate the following status on your payments in field 101:

• For legal entities making payments to individuals;
• for individual entrepreneurs;

New budget classification codes

Another innovation can be called new KBK. When filling out a payment slip for insurance premiums, this detail should be indicated in field 104 (see sample below).

In 2017, when filling out a payment order to pay contributions, you should use the KBK, approved by order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n.

Important! The first three digits of the KBK, which indicate the code of the chief administrator of budget revenues, from 2017 for insurance premiums should take the value 182. Explanations are contained in the letter of the Federal Tax Service dated December 1, 2016 No. ZN-4-1/22860

“Transitional” codes are provided for all contributions without exception. They are indicated when paying contributions in 2017 that were accrued in 2016 and earlier.

Bank details have changed

Be careful! In some regions the Bank details. Thus, from 02/06/2017, the details for transferring taxes and contributions in Moscow and the Moscow region have changed. Letter of the Federal Tax Service dated November 7, 2016 No. ZN-4-1/21026.

Sample payment slip for contributions in 2017 with new details

How to fill out a payment order in 2017, sample

We will present the procedure for filling out insurance premiums in the form of a table with a description of the fields to be filled in and possible values.

Field name	What to indicate
Payer status (101)	“01” - when paying contributions by a legal entity “09” - if contributions are paid by an individual entrepreneur (it does not matter whether contributions are paid as an employer or contributions are transferred for oneself). when paying contributions, it is necessary to indicate exactly these statuses (Letter of the Federal Tax Service dated 02/03/2017 No. ZN-4-1/1931)
Payer INN (60)	TIN of the payer or organization
Payer checkpoint (102)	The checkpoint that the organization has at the Federal Tax Service, to which contributions are paid. If contributions are paid by an individual entrepreneur, then you must enter: “0”
Payer (8)	Short name of the organization or full name. IP
Recipient's TIN (61)	TIN of the Federal Tax Service to which contributions will be paid
Recipient checkpoint (103)	Checkpoint of the Federal Tax Service to which contributions will be paid
Recipient (16)	UFK by _____ (name of the region in which contributions are paid), and the name of the Federal Tax Service to which contributions are paid is indicated in brackets. Example: “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 20 for Moscow)”
Payment order (21)	The order of payment is set. When paying taxes, the order of payment will be 5 (Article 855 of the Civil Code of the Russian Federation).
	Budget classification code corresponding to the contribution paid and the period for which the contribution is paid. In 2017, new BCCs are in effect. Each BCC consists of 20 characters. Example: 18210301000011000110
OKTMO (105)	OKTMO code at the location of the organization or at the place of residence of the individual entrepreneur
Reason for payment (106)	The basis for payment is indicated The field can take the following values: TP – in case of payment of a contribution for the current period ZD – in case voluntary repayment arrears of contributions TR - in case of repayment of debt at the request of the Federal Tax Service AP - in case of repayment of debt according to the inspection report (before issuing a demand)
Period for which the contribution is paid (107)	The tax payment period indicator consists of 10 digits. The first two characters indicate periodicity: MS - monthly payments; KV - quarterly payments; PL - semi-annual payments; GD - annual payments. The 4th and 5th digits for monthly payments include the month number (from 01 to 12), for quarterly payments - the quarter number (from 01 to 04), for semi-annual payments - the half-year number (01 or 02), for annual payments - 00. The 7-10th digits reflect the year for which the tax, fee or other payment is made. In the 3rd and 6th characters dots are used as dividing marks. For example, when paying VAT for the 2nd quarter of 2017, in field 107 of the payment order, you should indicate KV.02.2017, and when personal income tax payment With wages employees for October 2017 - MS.10.2017. Please note: if the TP code is indicated in field 106, then in field 107 the payment deadline established in the request should be entered, and if AP - 0 Example: KV.03.2017
Document number (108)	The document number is indicated
Document date (109)	The date of the document is indicated
Payment type (field 110)	"0" or UIN
Payment purpose (24)	Brief explanation of the payment, Example: « Insurance premiums for mandatory social insurance in case of temporary disability and in connection with maternity (for September 2017)" Here you can also indicate your registration number in the Pension Fund of Russia

Sample of filling out a payment order in 2017

Since filling out some fields of a payment order still causes controversy to this day, we will dwell on them separately.

Field 110 in a payment order since 2017, sample

Field 110 in a payment order has caused numerous disputes for quite some time. Some departments required this column to be filled out, others wrote that it was not necessary.

Since 2017, this dispute has finally come to an end. According to the instructions of the Bank of Russia dated November 6, 2015 No. 3844-U, this field may not be filled in. The type of payment must now be determined by controllers themselves using the KBK.

Sample of filling out field 110 in a payment order from 2017

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.