Payment orders are used for non-cash payments, as well as for paying taxes and insurance premiums.
In the payment order form, the fields that are especially worth paying attention to in connection with the changes that came into force on January 1, 2014 are highlighted in red.
Field 22 “Code”
New details “UIN” are being introduced
In 2014, a new requisite appeared - “Unique accrual identifier” (UIN). Data about it is provided by the budget revenue administrator.
Props “UIN” from January 1 to March 30, 2014
The unique accrual identifier is indicated first in the “Payment purpose” detail and consists of 23 characters: the first three characters take the value “UIN”, characters from 4 to 23 correspond to the value of the unique accrual identifier.
To highlight information about a unique accrual identifier, the symbol “///” is used after the unique accrual identifier.
For example: “UIN12345678901234567890///”.
Unique payment identifier
Until March 31, 2014, the value of the attribute is not indicated in field 22 “Code”
From March 31, 2014, the rules for filling out the “Code” field will come into force (Instruction of the Bank of Russia dated July 15, 2013 No. 3025-U). In addition to the concept of “UIN”, there is also the concept of “ unique identificator payment (UPI)".
The UIP will be indicated in the “Code” field (22). On on paper It may be possible to indicate a unique payment identifier in two or more lines.
At the same time, paragraph 12 of Appendix 2 and paragraph 7 of Appendix 4 to it is said that the “Code” detail indicates a unique accrual identifier.
From the above we can conclude that UIN and UIP are the same indicator.
How to find out the UIN value and fill it out in a payment order 2014
To find out the meaning of UIN, an organization must contact directly the tax office, the Pension Fund or territorial office FSS RF.
Rules for filling out a payment order:
– January 1 to March 30, 2014.
Fill in the “Purpose of payment” field “UIN12345678901234567890/// Insurance premiums...” or “UIN0/// Insurance premiums...” (in the absence of UIN)
– from March 31, 2014. The “Code” field is filled in with 20 characters.
Field 101 “Payer status”
If there are entries in fields 104-110 of the settlement document, field 101 must be filled in.
Field 101 of the payment order indicates the status of the payer. This indicator can take values 01-26.
The number of possible payer status values has increased, but this has not affected . Since the beginning of 2014, when transferring any payments, you must set the status to 08.
Field “101” can have the following statuses:
“01” – taxpayer (payer of fees) – entity;
“02” – tax agent;
“03” – the federal postal organization that issued the order for the transfer of funds for each payment by an individual;
“04” – tax authority;
“05” – territorial bodies Federal service bailiffs;
“06” – participant foreign economic activity- entity;
“07” – customs Department;
“08” – payer – legal entity ( individual entrepreneur), transferring funds to pay insurance premiums and other payments to budget system Russian Federation;
“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” – taxpayer making payments to individuals;
“15” – credit organization (branch credit organization), payment agent, federal postal service organization that drew up the payment order for total amount with a register for the transfer of funds accepted from payers - individuals;
“16” – participant in foreign economic activity – individual;
“17” – participant in foreign economic activity – individual entrepreneur;
“18” – a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
“19” – organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from wages(income) of a debtor - an individual to repay debt on payments to the budget system of the Russian Federation on the basis executive document sent to the organization in the prescribed manner;
“20” – credit organization (branch of a credit organization), payment agent, who drew up an order for the transfer of funds for each payment by an individual;
“21” – responsible participant in the consolidated group of taxpayers;
“22” – participant of the consolidated group of taxpayers;
“23” – bodies monitoring the payment of insurance premiums;
“24” – payer – an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
“25” – guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax received in excess by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods for limits of the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products;
“26” – founders (participants) of the debtor, owners of the debtor’s property – unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case.
Field 104 “Budget classification code”
In field 104 you need to enter a 20-digit number. Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n approved the codes budget classification for 2014.
The changes affected the payment of contributions to the Pension Fund; starting from the transfer for January, you need to generate one payment order to pay insurance premiums to Pension Fund RF. The rest of the codes remain the same.
Insurance premiums for December 2013 must be transferred in two payments to the KBK that were in force in 2013.
List of BCC for 2014 for main taxes and contributions:
Personal income tax – 182 1 01 02010 01 1000 110
Insurance contributions to the Pension Fund for payment 392 1 02 02010 06 1000 160
insurance part of labor pension
Insurance contributions to the Pension Fund for 392 1 02 02131 06 1000 160
employees in accordance with List No. 1
Insurance contributions to the Pension Fund for 392 1 02 02132 06 1000 160
additional tariff from payments
employees in accordance with List No. 2
Insurance contributions to the Federal Compulsory Compulsory Medical Insurance Fund 392 1 02 02101 08 1011 160
Insurance contributions to the Federal Social Insurance Fund of the Russian Federation 393 1 02 02090 07 1000 160
Insurance premiums per case 393 1 02 02050 07 1000 160
injuries in the Federal Social Insurance Fund of the Russian Federation
Additional insurance premiums 392 1 02 02041 06 1100 160
to the Pension Fund for savings part
workers' labor pensions.
The employer deducts them from the salary
employee based on an application
Employer contributions to the funded fund 392 1 02 02041 06 1200 160
part of the labor pension.
At the employer's discretion.
Field 105 "OKTMO"
Since 2014, in payment orders, the OKATO code has been replaced by a code from the new All-Russian Classifier of Territories municipalities(OKTMO) (Order of Rosstandart dated June 14, 2013 No. 159-st “On the adoption and implementation of the All-Russian Classifier of Municipal Territories OK 033-2013”).
For municipalities, OKTMO codes consist of 8 characters, and for populated areas - of 11.
In new and old codes, the first two digits will be the same, and the rest will change.
The last 3 characters of the OKTMO code indicate settlements that are part of municipalities.
You can find out your OKTMO code on the website of the Federal Tax Service of Russia or in tax office.
Field 106 “Basis of payment”
The codes for the reasons for payment are given in paragraph 7 of Appendix 2 to Order No. 107n; in terms of personal income tax and insurance contributions, they remained the same as in 2013.
When making a current payment, the field takes the value “TP”
If 0 is entered in field 106, inspectors independently classify the received cash to one of the payment grounds.
Basic values of prop 106:
“TP” – payments current year;
“ZD” – voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees);
“BF” – current payment of an individual – bank client (account holder), paid from his bank account;
“TR” – repayment of debt at the request of the tax authority to pay taxes (fees);
“RS” – repayment of overdue debt;
“OT” – repayment of deferred debt;
“RT” – repayment of restructured debt;
“PB” – repayment by the debtor of debt during the procedures applied in a bankruptcy case;
“PR” – repayment of debt suspended for collection;
“AP” – repayment of debt according to the inspection report;
“AR” – debt repayment according to the writ of execution;
“IN” – repayment of investment tax credit;
“TL” – repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied in a bankruptcy case;
“ZT” – repayment of current debt during the procedures applied in a bankruptcy case.
Field 107 “Tax period”
The “Tax period” field is used to indicate the frequency of tax (fee) payment or a specific payment date established by law (clause 8 of Appendix 2 to Order No. 107n).
Field 107 has 10 characters, eight carry semantic meaning, and two are separating and filled with dots.
The first two digits of the tax period indicator are intended to determine the frequency of payment, which can be monthly, quarterly, semi-annual or annual.
“MS” – monthly payments;
“QV” – quarterly payments;
“PL” – semi-annual payments;
“GD” – annual payments.
At transfer of personal income tax or insurance premiums, the monthly frequency is indicated (1st and 2nd digits).
The 3rd and 6th characters are marked with dots.
The 4th and 5th digits indicate the month (values can vary from 01 to 12).
In the 7th-10th signs - the year.
In the “Tax period” field you need to reflect the period for which the payment or additional payment is made tax payment, regardless of the date of transfer of funds.
When making a payment for December 2013, MS.12.2013 is indicated. For January 2014, the field indicates the value MS.01.2014.
Field 108 “Document number”
Field 108 indicates the document number on the basis of which the payment is made. This indicator depends on the value of field 106 “Basis of payment”.
If a company fulfills the requirement of the tax inspectorate or transfers funds according to various decisions and determinations, in field 108 it is necessary to indicate the numbers of the documents being executed without the “No” sign (clause 9 of Appendix 2 to Order No. 107n).
If the current payment is transferred or the debt is voluntarily repaid (there is no requirement from the tax authority, the Pension Fund or the Federal Social Insurance Fund of the Russian Federation), enter 0 in field 108.
Field 109 “Document date”
When transferring current payments in field 109, you must indicate the date of signing the declaration (calculation) in accordance with paragraph 2 of paragraph 10 of Appendix 2 to Order No. 107n.
Field 109 attribute consists of 10 characters: the first 2 characters indicate the calendar day, the 4th and 5th - the month, from the 7th to 10th - the year.
In cases where the company transfers the payment before submitting the declaration, 0 is entered in field 109. For example, contributions to the Pension Fund for December 2013 must be paid before January 15, 2014, and the company will submit the payment for 2013 only in February.
Field 110 “Payment type”
From January 2014, the number of codes for the payment type will change:
PE - payment of penalties;
PC - payment of interest;
0 - other cases.
This is done to simplify filling out a payment order, as well as to remove unnecessary confusion with the types of payments.
Thus, when personal income tax payment and contributions to extra-budgetary funds in payment orders sent after January 1, 2014, it will be necessary to enter 0.
Field 24 “Payment purpose”
The general requirements for the purpose of payment have not changed - it is necessary to indicate the name of goods, works, services, number and date of the sales document, contract.
As for VAT, it follows from the new rules that payers fill out the tax as part of the payment at will. Previous rules required that on a separate line VAT or indicate that no tax is paid. Banks still require that in the purpose of payment whether the amount includes VAT. Therefore, it is safer not to refuse such information for now.
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If you find an error, please highlight a piece of text and click Ctrl+Enter.
Payment order - field 108 is filled in in case of transfer of tax, customs and budget payments or insurance contributions. This detail gives an idea of the document number on the basis of which the operation is performed. When making payments to suppliers and other counterparties, field 108 is not required to be filled in. How to correctly fill out this payment details in different situations, read our article.
What information does field 108 of the payment order contain in 2018-2019?
If funds are transferred by non-cash method to replenish the budget, off-budget funds, then the information in field 108 may indicate not only the number, but also the type of document on the basis of which the payment was made.
Read more about non-cash payments in the article “Filling out a payment order in 2018 - 2019 - sample” .
The value of field 108 depends on the basis of the payment. If repaid current debt for taxes (insurance fees) or we are talking about voluntary payment of arrears, the value 0 should be entered in field 108 of the payment order. In this case, the basis for payment (TP or PO) is indicated in field 106.
But in some cases, when transferring money to the budget, field 108 should be filled in, indicating the document number - the basis for the payment. To do this, it is necessary to have a document that obliges the taxpayer to repay the debt on the basis of decisions made by tax or judicial authorities. The document number must correspond to one of the following codes entered in field 106:
- TR. Indicates a requirement issued by the tax authorities. If arrears are detected, the inspection has the right to send the taxpayer a document indicating the type of tax or insurance premium and the amount to be transferred. The debt repayment period is indicated in the request.
- RS. Paying off debt in installments. In accordance with paragraph 3 of Art. 61 of the Tax Code of the Russian Federation, taxpayers who are unable to repay their debt to the budget on time can receive an installment plan. The tax authority may issue a permit allowing you to make the required payment evenly throughout the year. But for this it is necessary to bring good reasons(damage resulting from natural disaster, seasonal nature of work) with supporting documents. In addition, you will have to pay interest on the amount of debt not repaid on time (Clause 2 of Article 61 of the Tax Code of the Russian Federation).
ABOUT nuances receiving installments read Here .
- FROM. Number of the decision to defer the current payment made by the tax authority. In some circumstances, entities are unable to pay the assessed tax in full on time. In this case, you can contact the inspectorate with an application for a deferred payment. Tax authorities are required to make an appropriate decision no later than 30 days.
- RT. The number of the decision made by the tax authorities on restructuring is indicated. If an organization is unable to repay debts on taxes and penalties, it can use preferential terms in accordance with the adopted debt repayment schedule.
- PB. Case number regarding the decision made by the arbitration court. Sometimes disputes arise between taxpayers and regulatory authorities regarding the correctness of calculation and completeness of payment. budget obligations. If the arbitration court agrees with the demands of the tax authorities, the payer will have to transfer the missing amounts for taxes based on the decision made by the arbitration court.
- ETC. The number of the decision to suspend collection is used when the payer repays this debt.
- AP. This means the exit certificate number or desk audit, as a result of which additional taxes, penalties and fines were charged.
- AR. Payment according to the number of the writ of execution issued as a result of the initiated case.
Since 2015, field 108 also indicates the numbers of the following documents on the basis of which the payment is made:
- IN. The decision number on granting an investment tax credit is another way to change deadline payment of taxes. In addition to deferment of payment, it carries some features of budget lending with subsequent payment of accrued interest and principal. The period of use of the funds can be up to 10 years. Often used when calculating income tax.
- TL. The definition number is indicated arbitration court, satisfying the application for repayment of claims against the debtor.
What document numbers are indicated when making customs payments?
In the case of customs transfers, field 108 can take numeric values when the following payment grounds are indicated in field 106:
- DE or CT. The last 7 digits of the customs declaration are written down.
- BY. The existing customs receipt order number is indicated.
- ID. The number of the executive document serving as the basis for payment is indicated.
- THAT. Applies if customs duties are paid upon request.
- IN. The number of the collection document is indicated.
- DB. Number of the document created by the accounting department of the customs authorities.
- KP. The number of the current agreement between large taxpayers when paying centralized payments is indicated.
Filling field 108 with numbers indicating the numbers of documents on the basis of which the payment is made is possible only if there are certain statuses in field 101 of the payment.
Read about the payer statuses in the payment here material .
NOTE! The number sign (No.) is not indicated in field 108.
Filling out field 108 based on data about an individual
According to Appendix 4 to Order of the Ministry of Finance dated November 12, 2013 No. 107n by an individual (status 24), when paying insurance fees to the social insurance fund, in field 108 the digital 2-digit designation of the document - the individual’s identifier is indicated, and then its number is entered if the payment is transferred to an individual :
- by the post office (status 03 in field 101) when drawing up an order to pay insurance premiums or other payments on behalf of an individual;
- by the employer (status 19 in field 101) when drawing up an order to pay the employee’s debt to the budget, withheld from his salary on the basis of an executive document;
- credit institutions (status 20) when transferring funds to pay insurance premiums or other payments accepted from individuals.
The following citizen identification cards are used:
- passport of a citizen of the Russian Federation (01);
- birth certificate issued by the registry office or other municipal authorities (02);
- seaman's passport (03);
- document confirming the identity of the military personnel (04);
- military service ticket (05);
- temporary certificate of citizenship of the Russian Federation (06);
- certificate of release (07);
- identity document of a foreign national (08);
- issued residence permit (09);
- document for temporary residence of stateless persons (10);
- refugee certificate (11);
- issued migration card (12);
- passport confirming USSR citizenship (13);
- SNILS card (14);
- driver's license (22);
- document confirming vehicle registration (24).
Numerical values in field 108 are entered using the separator character “;”. For example, RF passport 5800 No. 111222 in field 108 will be designated as follows: 01;5800111222.
Results
Field 108 of the payment order is filled in only if payments are transferred to the budget. In this detail it is necessary to display the document number - the basis of the fiscal (judicial) authority or the document number - the identifier of an individual in cases established by law.
In order for the bank to transfer money from a current account, it needs a written order from the owner of this account. And not just an order to transfer to free form, and the document ー payment order.
The payment order must be filled out on a form taking into account all the rules established by regulatory documents. Otherwise, the payment will not take place. And this is not a whim bank workers, but a legal requirement. Namely paragraphs 4, 5 of Art. 8 Federal Law dated June 27, 2011 No. 161-FZ “On National payment system».
From the article you will learn how to fill out the fields of a payment order: to pay for goods (works, services), to pay taxes (excise taxes, fees), fines and penalties.
1. Form and structure of the payment order
2. How to fill out the payment order fields common to all payments
3. Sample payment order for payment under an agreement
4. How to fill in the fields of a tax payment order
5. Field 101 “Payer status”
6. Field 104 “KBK (budget classification code)”
8. Field 106 “Basis of payment”
9. Field 107 “Tax period”
10. Field 108 “Payment basis number”
11. Field 109 “Payment basis date”
12. Field 22 “Code”
13. Field 24 “Purpose of payment”
14. Formation of payment orders in 1C: Accounting 8 ed. 3.0
1. Form and structure of the payment order
Basic regulations , which establish the rules for filling out a payment order
- Regulation of the Bank of Russia dated June 19, 2012 N 383-P
- Regulations of the Central Bank of the Russian Federation “On the payment system of the Bank of Russia” dated June 29, 2012 No. 384-P
- Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n
The payment order form is determined by Regulation No. 383-P (Appendix No. 2). It is this, and only this, that should be used for filling out and subsequent transfer to the bank.
To the form no changes can be made, add and remove fields. In Appendix 3 of Regulation No. 383-P, all fields are numbered for easy understanding of the requirements for filling out the document. This is the structure of the payment order.
From the point of view of using payment order details, all payments can be divided into two groups:
- payments for purchased goods, materials, work, services. In this case, when registering a payment order, fields 1 - 44, 60, 61, 102, 103 are used.
- payment of taxes, fees, excise taxes and other payments to the budget. In this case, in addition to the fields listed in paragraph 1), fields 101-109 must be filled in.
2. How to fill out the payment order fields common to all payments
The table shows primary requirements regulations for the design of document fields that must be filled in both when paying contractors and when paying taxes, fees and excise taxes to the budget.
After the table is located sample payment order when paying under the contract.
| Props number | Field name | What to fill out | Example |
| 1 | Document's name | Payment order | The only way |
| 2 | OKUD form number | 0401060 | The only way |
| 3 | Document Number | Numbers other than zero | 25 |
| 4 | date | Date the document was compiled in the format DD.MM.YYYY | 01.02.2017 |
| 5 | Payment type | Do not fill out | |
| 6 | Suma in cuirsive | Capitalized, from the beginning of the line:
|
125-50
One hundred twenty-five rubles 50 kopecks One hundred twenty-five rubles |
| 7 | Sum | Payment amount in numbers:
|
125-50 |
| 8 | Payer | Legal entities: full or abbreviated name//location address// IP: Full name (IP)//address of residence (registration, stay)// Individuals who are engaged in private practice: Full name (indication of the type of activity)//address of residence (registration, stay)// |
LLC "Raketa" // Russia, Nizhny Novgorod, st. Lenina 25// Subbotin Pavel Petrovich (IP) //Russia, Nizhny Novgorod, st. Lenina 25// Ivanov Petr Vasilievich (notary) // Russia, Nizhny Novgorod, st. Lenina 25// |
| 60 | TIN | 10 digits for a legal entity 12 digits for individual entrepreneurs and individuals |
5257053618 |
| 102 | checkpoint | Payer checkpoint 9 digits only for legal entities |
526151001 |
| 9 | Account No. | Number of the current account from which the payment should be made (20 characters) | 40702810500000000001 |
| 10 | Payer's bank | Information about the payer's bank:
|
Volgo-Vyatsky Bank of Sberbank, Nizhny Novgorod |
| 11 | BIC | BIC of the payer's bank | 042202603 |
| 12 | Account No. | Correspondent account number of the payer's bank (20 digits) | 30101810400000000225 |
| 13 | payee's bank | Information about the recipient's bank:
|
North-West Bank Sberbank of Russia, St. Petersburg |
| 14 | BIC | BIC of the recipient's bank | 044030653 |
| 15 | Account No. | Number of the correspondent account of the bank in which the current account of the recipient of funds is located | 30101810500000000653 |
| 16 | Recipient | Legal entities: full or abbreviated name Individuals: Full name IP: Full name, (IP) Individuals who are engaged in private practice: Full name (type of activity) |
JSC "Motylek" Sergeeva Anna Petrovna Sergeeva Anna Petrovna, (IP) Sergeeva Anna Petrovna (lawyer) |
| 61 | TIN | Payer's INN or KIO (foreign organization code) 10 digits for a legal entity 12 digits for individual entrepreneurs and individuals |
7826059119 |
| 103 | checkpoint | Recipient's checkpoint 9 digits only for legal entities Not to be filled in for individual entrepreneurs and individuals |
783906001 |
| 17 | Account No. | Account number to which the money should be credited (20 characters) | 40702810599910000001 |
| 18 | Type op. | Type of operation (document code). For payment order ㄧ 01 | Only 01 |
| 19 | Payment deadline. | Payment term. Do not fill out | |
| 20 | Name pl. | Purpose of payment. Do not fill out | |
| 21 | Outline of boards | Sequence of payment. determined by Art. 855 Civil Code of the Russian Federation, numbers from 1 to 5 | 5 |
| 22 | Code | Unique payment identifier. To be completed in cases where:
If there is no code, then “0” is entered. |
20-25 characters or 0 |
| 23 | Res.field | Reserve field. Not filled in. |
|
| 24 | Purpose of payment | Reason for transfer:
Regarding taxes: more details in the next part of the article. |
Payment repair work under contract dated October 20, 2016 No. 100, according to invoice dated December 20, 2016 No. 1036. Including VAT (18%) RUB 18,000.00. |
| 43 | M.P. | Place for printing. | |
| 44 | Signatures | Signatures of employees of the paying organization. Sample signatures of employees who can sign payment documents must be provided to the bank in advance. |
|
| 110 | Not filled in | ||
| 101-109 | Used for transfers to the budget. For payments between legal entities and individuals are not filled. Fields 102 and 103 “Checkpoint” are also filled in for “regular” transfers. | ||
3. Sample payment order for payment under an agreement
Taking into account the above, the payment order for settlements under the agreement is as follows:
4. How to fill in the fields of a tax payment order
When filling out such payments, it is important to remember that the recipient’s details include information Inspectorate of the Federal Tax Service, to which payment is made.
If you do not know the tax details or doubt their correctness, then it is best to contact “your” Federal Tax Service and ask provide all information. Based on clause 6, clause 1, article 32 of the Tax Code of the Russian Federation, the tax inspectorate cannot refuse to provide payment details.
About filling out fields 1-44, 60, 61 it was written above. Therefore, we will focus on the main fields of the tax payment order: 101-109.
5. Field 101 “Payer status”
The payer status is encrypted with two numbers from 01 to 26. It answers the questions:
- who pays?
- what pays?
- Who is he paying for?
Where to get it detailed information to fill out this field? In Appendix 5 to Order No. 107n.
The table shows the most common situations for transfers to the budget.
Other field 101 codes are more specific.
Many questions about filling out a payment order for payment of insurance premiums arose after the transfer of control over contributions to the Federal Tax Service on January 1, 2017.
Please note that in field 101 of the payment slip for the transfer of contributions for employees for pension, medical and social insurance The Federal Tax Service recommended setting code 14(letter dated January 26, 2017 No. BS-4-11/1304@/NP-30-26/947/02-11-10/06-308-P). However, the banks were not ready for this, and while the issue is being resolved, the Federal Tax Service recommends setting code 01 (letter dated 02/03/2017 No. ZN-4-1/1931@).
When transferring contributions for themselves, individual entrepreneurs should, as before, use code 09.
6. Field 104 “KBK (budget classification code)”
The code consists of 20 digits. Using these numbers, the “shelf” for income in budgets of different levels is encrypted.
KBK are registered in Appendix 1 to Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On approval of instructions on the procedure for applying the budget classification of the Russian Federation”, last changes this Order was included on October 21, 2016 by Order of the Ministry of Finance of Russia No. 180n.
All tax codes (fees, excise taxes and other mandatory payments), arrears, fines and penalties begin at 182.
BCC depends on factors such as:
- what kind of tax (excise duty)
- pay the tax itself or arrears, fines, penalties
- budget into which taxes are paid
For each tax (fee, excise tax) KBK will be different, moreover, for the transfer of the tax itself (fee, excise tax), as well as arrears, fines and penalties on it. In each case, you need to issue separate payment orders.
Examples of KBK
7. Field 105 “OKTMO”
The code consists of 8 or 11 digits. Indicates code municipality By " All-Russian classifier territories of municipalities”, in which funds from taxes are collected.
OKTMO codes in tax return and the payment order must match.
8. Field 106 “Basis of payment”
This field requires 2 capital letters. which indicate the basis for payment. Clause 7 of Appendix No. 2 of Order No. 107n provides for a total of 14 reasons.
The table lists the most common situations:
If field 106 will not be filled or it will contain “0”, then the tax authorities have every reason to independently identify such a payment.
For example, you want to pay off your tax debt for previous periods without waiting tax audit. If the “Value of the basis of payment” field does not contain “ZD”, then the tax authorities may accept this as a payment for the current year.
9. Field 107 “Tax period”
The value of the tax period is encoded with ten characters, including two separators - dots.
This payment order detail shows frequency of payment. It must be filled out as described in the table below.
| Monthly payments | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| M | WITH | . | month number (01 – 12) | . | year (4 digits) | ||||
| Quarterly payments | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| TO | IN | . | quarter number (01 – 04) | . | year (4 digits) | ||||
| Semi-annual payments | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| P | L | . | semester number (01 – 02) | . | year (4 digits) | ||||
| Annual payments | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| G | D | . | 0 | 0 | . | year (4 digits) | |||
Certain date in the usual format “DD.MM.YYYY” is entered in field 107 in such cases as:
- The law sets the date for tax payment
- repayment of debt at the request of the tax authorities
- repayment of installments, deferred, reconstructed, suspended debt collection
- debt repayment
- repayment of investment tax credit
- debt repayment during bankruptcy procedures
In cases where payment is made to repay a debt under an inspection report or an executive document, in field 107 you need to put "0".
10. Field 108 “Payment basis number”
The basis for the payment itself is encrypted in field 106. And in field 108 you need to put number this document, for example, an inspection report, tax inspection requirements, writ of execution. In this case, there is no need to write the “No” sign.
In field 108 is set to "0" when a payment order is completed to pay taxes for the current year or voluntary repayment debts for previous periods(field 106 is filled in as “TP” and “ZD”, respectively).
11. Field 109 “Payment basis date”
At the basis of the payment from field 106, in addition to the number that must be entered in field 108, there is also Date of preparation. This is the date that needs to be entered in field 109 in the format DD.MM.YYYY. The date of payment for a tax return is the date of signing of the declaration (calculation) by the taxpayer.
And only in the case when the payment order is filled out to repay debts for previous periods, in field 109 is set to "0".
12. Field 22 “Code”
When filling out this field in a payment order for transfers to the budget, two options are possible:
- Payment request is issued for voluntary debt repayment for previous periods or payment current taxes, fees, insurance premiums, then in the “Code” field you need to put “0”
- When paying arrears, fines, penalties at the request of the tax authorities, in the “Code” field you need to enter a unique accrual identifier (UIN), which must be indicated in the request.
The UIN consists of 20 or 25 digits. In a payment order, the UIN can be filled in two or more lines.
13. Field 24 “Purpose of payment”
The information that needs to be indicated in detail 24 depends on the situation. The main ones are given in the table.
| Situation | Must indicate | Example |
| Payment of tax (duty, excise duty) for the current period |
|
Advance payment of income tax for the 1st quarter of 2017 |
| Voluntary repayment of debt for previous periods |
|
Repayment of VAT debt for the 1st quarter of 2016 |
| Payment of arrears at the request of the Federal Tax Service |
|
Payment of property tax arrears at the request of the Federal Tax Service dated April 15, 2016 No. XXX |
| Payment of the fine |
|
Property tax fine at the request of the Federal Tax Service No. XXX dated April 15, 2016 |
| Payment of fines |
|
Penalties for property tax at the request of the Federal Tax Service dated April 15, 2016 No. XXX |
14. Formation of payment orders in 1C: Accounting 8 ed. 3.0
Filling out a payment order may seem very complicated at first glance. But this is only the first impression.
The most important thing is that you have all the necessary data to fill out the fields. If something is missing, then it is better to ask: the counterparty, the servicing bank, the tax office.
Please ask all questions about how to fill out the fields of a payment order in the comments to this article.
And we also have questions for you:
- Have you had any cases when the bank did not accept a payment order for execution? For what reason and what did you do in such a situation?
- Did your payment to the Federal Tax Service fall into undistributed due to an incorrectly filled out payment order? What consequences did this lead to?
Write about it in the comments.
How to fill out the fields of a payment order
The new status in field 101 of the 2017 payment order is filled in for contributions to the Federal Tax Service in accordance with the amendments to Order 107n. In all other cases, enter the number in field 108. What does field 108 of the payment order indicate in 2016? The document number indicator is indicated in field 108 and depends on the basis of the payment. The sample payment order form provides for entering information and the location of details on certain fields of the payment order. Accordingly, fill out field 106 in the 2016 payment order. Samples of payment orders with explanation of fields in 2018. Below we have presented a sample payment order in 2017. Sample of filling out a payment order for payment. Also, those who recorded SNILS in line 108 or can enter information in this line. Sample payment order in 2017, the fine with its help will be able to pay those who have deferred
If field 106 contains TP, then field 108 reflects the number tax requirement about payment. Below is a sample form for a payment order to the Social Insurance Fund in 2017, which was approved by the Bank of Russia. Filling out a payment order in 2017 sample, the rules are based on certain standards and. Look ready-made samples payment orders for personal income tax in 2017 for organizations from salaries and dividends, as well as for. Transport tax You can download a sample of filling out a 2017 payment order using it in this article. Sample payment order for personal income tax in 2017 from wages. In field 108, the company fills in the document number that is the basis for the payment. SNILS in line 108 or identifier in field 22. Field 108 in a payment order from 2017 sample. The company fills in field 108. From February 6, 2017 details will change
In connection with the transfer of administration of insurance premiums to the Federal Tax Service in 2017, the rules for filling out payment orders have changed. Indication in payment instructions from the KBK field 104, OKTMO code field 105 and UIN field 22. Below we have presented a sample payment order in 2017, which. I will post here samples of filling out payment slips in E for years, made using the free one. The procedure for filling out a payment order in 2017. Filling out a payment order in 2017: procedure, instructions and sample. Payer status.
Payment order - field 108 is filled in in case of transfer of tax, customs and budget payments or insurance contributions. This detail gives an idea of the document number on the basis of which the operation is performed. When making payments to suppliers and other counterparties, field 108 is not required to be filled in. How to correctly fill out this payment details in various situations, read our article.
What information does field 108 of the payment order contain in 2018-2019?
If funds are transferred by non-cash method to replenish the budget or extra-budgetary funds, then the information in field 108 may indicate not only the number, but also the type of document on the basis of which the payment was made.
Read more about non-cash payments in the article “Filling out a payment order in 2018 - 2019 - sample” .
The value of field 108 depends on the basis of the payment. If the current debt on taxes (insurance fees) is being repaid or we are talking about voluntary payment of arrears, the value 0 should be entered in field 108 of the payment order. In this case, the basis for payment (TP or PO) is indicated in field 106.
But in some cases, when transferring money to the budget, field 108 should be filled in, indicating the document number - the basis for the payment. To do this, it is necessary to have a document that obliges the taxpayer to repay the debt on the basis of decisions made by tax or judicial authorities. The document number must correspond to one of the following codes entered in field 106:
- TR. Indicates a requirement issued by the tax authorities. If arrears are detected, the inspection has the right to send the taxpayer a document indicating the type of tax or insurance contribution and the amount to be transferred. The debt repayment period is indicated in the request.
- RS. Paying off debt in installments. In accordance with paragraph 3 of Art. 61 of the Tax Code of the Russian Federation, taxpayers who are unable to repay their debt to the budget on time can receive an installment plan. The tax authority may issue a permit allowing you to make the required payment evenly throughout the year. But for this it is necessary to provide compelling reasons (damage resulting from a natural disaster, seasonal nature of the work) with supporting documents. In addition, you will have to pay interest on the amount of debt not repaid on time (Clause 2 of Article 61 of the Tax Code of the Russian Federation).
ABOUT nuances receiving installments read Here .
- FROM. Number of the decision to defer the current payment made by the tax authority. In some circumstances, entities are unable to pay the assessed tax in full on time. In this case, you can contact the inspectorate with an application for a deferred payment. Tax authorities are required to make an appropriate decision no later than 30 days.
- RT. The number of the decision made by the tax authorities on restructuring is indicated. If an organization is unable to repay debts on taxes and penalties, it can take advantage of preferential conditions in accordance with the adopted debt repayment schedule.
- PB. Case number regarding the decision made by the arbitration court. Sometimes disputes arise between taxpayers and regulatory authorities regarding the correctness of calculation and completeness of payment of budget obligations. If the arbitration court agrees with the demands of the tax authorities, the payer will have to transfer the missing amounts for taxes based on the decision made by the arbitration court.
- ETC. The number of the decision to suspend collection is used when the payer repays this debt.
- AP. This refers to the number of the on-site or desk audit report, as a result of which additional taxes, penalties and fines were assessed.
- AR. Payment according to the number of the writ of execution issued as a result of the initiated case.
Since 2015, field 108 also indicates the numbers of the following documents on the basis of which the payment is made:
- IN. The decision number on granting an investment tax credit is another way to change the deadline for paying taxes. In addition to deferment of payment, it carries some features of budget lending with subsequent payment of accrued interest and principal. The period of use of the funds can be up to 10 years. Often used when calculating income tax.
- TL. The number of the arbitration court ruling that satisfies the application for repayment of claims against the debtor is indicated.
What document numbers are indicated when making customs payments?
In the case of customs transfers, field 108 can take numeric values when the following payment grounds are indicated in field 106:
- DE or CT. The last 7 digits of the customs declaration are written down.
- BY. The existing customs receipt order number is indicated.
- ID. The number of the executive document serving as the basis for payment is indicated.
- THAT. Applies if customs duties are paid upon request.
- IN. The number of the collection document is indicated.
- DB. Number of the document created by the accounting department of the customs authorities.
- KP. The number of the current agreement between large taxpayers when paying centralized payments is indicated.
Filling field 108 with numbers indicating the numbers of documents on the basis of which the payment is made is possible only if there are certain statuses in field 101 of the payment.
Read about the payer statuses in the payment here material .
NOTE! The number sign (No.) is not indicated in field 108.
Filling out field 108 based on data about an individual
According to Appendix 4 to Order of the Ministry of Finance dated November 12, 2013 No. 107n by an individual (status 24), when paying insurance fees to the social insurance fund, in field 108 the digital 2-digit designation of the document - the individual’s identifier is indicated, and then its number is entered if the payment is transferred to an individual :
- by the post office (status 03 in field 101) when drawing up an order to pay insurance premiums or other payments on behalf of an individual;
- by the employer (status 19 in field 101) when drawing up an order to pay the employee’s debt to the budget, withheld from his salary on the basis of an executive document;
- credit institutions (status 20) when transferring funds to pay insurance premiums or other payments accepted from individuals.
The following citizen identification cards are used:
- passport of a citizen of the Russian Federation (01);
- birth certificate issued by the registry office or other municipal authorities (02);
- seaman's passport (03);
- document confirming the identity of the military personnel (04);
- military service ticket (05);
- temporary certificate of citizenship of the Russian Federation (06);
- certificate of release (07);
- identity document of a foreign national (08);
- issued residence permit (09);
- document for temporary residence of stateless persons (10);
- refugee certificate (11);
- issued migration card (12);
- passport confirming USSR citizenship (13);
- SNILS card (14);
- driver's license (22);
- document confirming vehicle registration (24).
Numerical values in field 108 are entered using the separator character “;”. For example, RF passport 5800 No. 111222 in field 108 will be designated as follows: 01;5800111222.
Results
Field 108 of the payment order is filled in only if payments are transferred to the budget. In this detail it is necessary to display the document number - the basis of the fiscal (judicial) authority or the document number - the identifier of an individual in cases established by law.