Deciphering the fields of the payment order. Filling out a payment order for the payment of other people's taxes
How to draw up a sample of filling out a payment order for taxes and contributions in 2019? What do the codes in the payment card mean and how to decipher them? Have changes been approved in payments for organizations and individual entrepreneurs for 2019? How to fix errors in a document? We will analyze the answers to these questions in detail in the article and let you download the current form and samples.
How to fill out a payment order in 2019
The general rules for processing payment orders are recorded in Appendix 1 to the Regulation of the Bank of Russia dated September 19, 2012 No. 383-P. This document contains a list and description of the details in the payment order, as well as a standard payment form.
To fill out a standard payment order form when paying taxes and contributions to the budget, you need to use the special rules that are recorded in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
A sample with a detailed breakdown of each field, which you will find below in the article, will help to correctly draw up a payment order for taxes and fees.
Experts will tell you what to take into account for tax agents when filling out a payment order in the course "" program "".
Sample payment for taxes and contributions in 2019 with field codes
Fill in each field in the payment order for taxes and insurance premiums will help the table with instructions for filling in the fields, which is presented below in the article.
Deciphering the fields in the payment for taxes and contributions in 2019
An example of filling out a payment for taxes and contributions in 2019
Compare the payment order with the samples if you transfer taxes and contributions from employees' salaries to the budget. Most of the values \u200b\u200bin payments for other taxes are filled in the same way.
Sample payment order for personal income tax for 2019
Sample payment order for insurance premiums for 2019
How to fix billing errors
If you made a mistake in the payment, then the defect must be corrected. The procedure for correcting inaccuracies in the payment order depends on which details are recorded incorrectly. Below you will find a table with the rules for correcting payments in different situations.
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How to fix |
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Wrong number accounts of the Treasury of Russia or details of the beneficiary's bank Risk: high |
Pay tax again. To return the money, please contact: To the bank - if he has not yet executed the payment; To the tax office at the place of registration of the organization, if the money in payment of taxes left the account, but did not get to the account of the treasury of the region. It is not possible to specify the payment in these cases. Application form in the Federal Tax Service of Russia Where to apply to return or set off the overpayment of insurance premiums depends on the period of the overpayment. To return the overpayment of insurance premiums for periods before January 1, 2017, contact the funds with an application. Apply to the tax office for a set-off, refund of overpayments on insurance premiums only for calculations that have been submitted to the tax office since 2017. The offset and refund of these contributions is subject to the rules of tax overpayment. Application form to the FSS of Russia (for injury contributions or other insurance premiums for periods up to 2017) |
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Incorrectly stated: Reason for payment; Type and affiliation of payment (for example, KBK, OKTMO); Taxable period; payer status; TIN or KPP - your own or the recipient. At the same time, the money was transferred to the required account of the Treasury of Russia Risk: medium |
Check payment. To do this, submit an application with the correct details: Download sample applications: - in the IFTS of Russia. Wrong CBC; - in the IFTS of Russia. Invalid payer status. In addition, you can order reconciliation of calculations. Here are sample statements for this: In the Federal Tax Service of Russia; - in the FSS of Russia (for contributions to injuries for any periods and for other contributions to the FSS of Russia for periods up to 2017); - to the Pension Fund of the Russian Federation (on contributions to mandatory pension and medical insurance for periods up to 2017). |
Payment order details
The established rules (instructions) for filling out a payment order are as follows:
- In field (1) the name of the settlement document is indicated - payment order.
- In field (2) indicated payment order form - 401060 , this is the form number according to OKUD OK 011-93, class "Unified system of banking documentation"
- In the "N" field (3) the number of the payment order is indicated in figures. If the payment order number consists of more than three digits, payment documents when making payments through the settlement network of the Bank of Russia are identified by the last three digits of the number, which must be different from "000".
- In the field "Date" (4) the date of preparation and execution of the payment order is indicated. When filling out a payment order, the day, month, year are entered in numbers in the format DD.MM.YYYY or the date is indicated in numbers, the month - in words, the year - in numbers (in full). For example: 05.12.2006 or 05.12.2006.
- In the "Type of payment" field (5) in payment orders submitted to the settlement network of the Bank of Russia for making a payment by postal or telegraphic method, it is indicated, respectively, by "mail" or "telegraph". In payment orders submitted on paper for settlement purposes electronically according to Bank of Russia Regulation No. 36-P dated June 23, 1998 "On Interregional Electronic Settlements Through the Settlement Network of the Bank of Russia" published in Bank of Russia Bulletin No. 61 dated August 28, 1998, "electronic" shall be entered in this field. In other cases, this field of the payment order is not filled. So, for example, the field does not need to be filled in if payments are made within one branch.
- In the "Amount in words" field (6) it is indicated - from the beginning of the line and with a capital letter, the amount of payment in words in rubles, while the word "ruble" ("rubles", "ruble") is not reduced, kopecks are indicated in numbers, and the word "kopeck" ("kopecks", "kopecks" ) is also not reduced. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, while the amount of payment and the equal sign "=" are indicated in the "Amount" field. For example: "Twenty-eight rubles 10 kopecks" or "One hundred and forty rubles."
- In the field "Amount" (7) the payment amount is indicated in figures, rubles are separated from kopecks by a dash "-". If the payment amount is expressed in figures in whole rubles, then kopecks can be omitted, in this case the payment amount in rubles and the equal sign "=" are indicated, while the "Amount in words" field indicates the payment amount in whole rubles. For example: "28-10" or "140 =" .
- In the field "Payer" (8) the name of the payer of funds is indicated. Additionally, the number personal account of the customer, the name and location (abbreviated) of the servicing credit institution, branch of the credit institution, if the customer's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, the account of a settlement participant, the account of interbranch settlements, entered in the field "Ac. N" of the payer, or the name and location (abbreviated) of the branch of the credit institution servicing the client are indicated, if the number of the client's personal account is entered in the field "Ac. N" of the payer and the client's payment is made through the interbranch settlements account, while the number of the branch's interbranch settlements account is not is affixed.
- In the field "Account N" (9) the number of the payer's personal account in a credit institution, in a branch of a credit institution or in an institution of the Bank of Russia (with the exception of a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the rules for maintaining accounting in the Bank of Russia or the accounting rules of credit institutions located in the territory Russian Federation. The number of a personal account with a credit institution, a branch of a credit institution may not be entered if the payer is a credit institution, a branch of a credit institution.
- In the "Payer's Bank" field (10) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the payer's bank, are indicated. If the payer of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Payer" field, then the name of this credit institution, a branch of a credit institution shall be indicated again in the "Payer's Bank" field.
- In the "BIC" field (11) the bank identification code (BIC) of the payer's bank is affixed. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Reference Book". Deciphering the word BIC - bank identification code.
- In the field "Account N" (12) the payer's bank account number. The number of the correspondent account (subaccount) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia shall be entered, or left blank if the payer - a client who is not a credit institution, a branch of a credit institution, is serviced by an institution of the Bank of Russia, or an institution of the Bank of Russia.
- In the field "Beneficiary's bank" (13) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the beneficiary's bank, are indicated. If the recipient of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Recipient" field, then the name of this credit institution, a branch of a credit institution is indicated again in the "Beneficiary's bank" field.
- In the field "BIC" (14) the bank identification code (BIC) of the beneficiary's bank is indicated. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Reference Book".
- In the field "Account N" (15) beneficiary's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia, or left blank if the recipient is a client who is not a credit institution, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds by a credit institution, a branch of a credit institution to an institution of the Bank of Russia for issuing cash to a branch of a credit institution that does not have a correspondent sub-account.
- In the "Recipient" field (16) the name of the recipient of funds is indicated. In addition, the customer's personal account number, name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the customer's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of interbranch settlements, affixed in the "Ac. N" field of the recipient, or the name and location (abbreviated) of the branch of the credit institution serving the client, if the client's personal account number is entered in the "Ac. N" field of the recipient and the client's payment is made through the interbranch settlements account, while the number the account of interbranch settlements of the branch is not affixed.
- In the field "Account N" (17) the number of the beneficiary's personal account with a credit institution, a branch of a credit institution, or the number of a personal account with a Bank of Russia institution (except for a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with a Bank of Russia institution), formed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation. The number of a personal account with a credit institution, a branch of a credit institution may not be entered if the recipient is a credit institution, a branch of a credit institution.
- In the field "Type op." (18) (type of operation) the cipher is affixed (01) according to the "List symbols(ciphers) of documents held on bank accounts" Appendix 1 of the Accounting Rules in central bank of the Russian Federation (Bank of Russia) dated September 18, 1997 N 66 and the Rules for Accounting in Credit Institutions Located on the Territory of the Russian Federation, dated June 18, 1997 N 61, subject to amendments and additions. The code (01) is always entered in the payment order, since each payment document has its own code, so “01” - Payment order, “02” - Payment request, “09” - Memorial order, etc.
- The field "Term of payments." (19) (maturity date) shall not be completed until special instructions from the Bank of Russia.
- Name field square.” (20) (payment purpose coded) - not filled in before the instructions of the Bank of Russia.
- In the field “Description. fees.” (21) (priority of payment) the order of payment is affixed in accordance with the law and regulations Bank of Russia or the field is not filled in in cases stipulated by the regulations of the Bank of Russia..
- Field “Code” (22) not filled out before the instructions of the Bank of Russia.
- Field “Res. field" (23) reserve field. To be filled in in cases established by Bank of Russia regulations.
- In the field "Purpose of payment" (24) the purpose of the payment, the name of the goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted as a separate line or a reference is made to the fact that the tax is not paid), other necessary information may also be indicated, including the period payment of tax or fee, payment term under the contract. So, for example, the purpose of the payment is “Payment under the agreement no. for a ticket."
- In the fields "M.P." (43) (seal space) and "Signatures" (44) the payer shall affix a seal (if any) and signature (signature) of persons entitled to sign settlement documents, according to the samples declared by the credit institution, branch of the credit institution or subdivision of the settlement network of the Bank of Russia.
- In the field "Marks of the payer's bank" (45) a stamp (stamps) of the credit institution, a branch of the credit institution or an institution of the Bank of Russia, the date and signature of the responsible executor shall be affixed.
- In the field “Act. to the payment bank." (62) (Received by the payer's bank) indicates the date of receipt of the payment order by the payer's bank according to the rules specified for the "Date" field.
- In the field “Debited from the account. fees.” (71) (Debited from the payer's account) the date of debiting is indicated Money from the payer's account according to the rules set for the "Date" field
- In the field "INN" (60) (TIN of the payer) the TIN of the payer is indicated, if it is assigned. TIN is the identification number of the taxpayer of a legal or natural person, is filled in on the basis of the taxpayer issued by the relevant tax services"Certificate of Tax Registration". For the payer/beneficiary - an individual, a 12-digit taxpayer identification number (TIN) is indicated. For payer/beneficiary - legal entity(both Russian and foreign), a 10-digit TIN is indicated.
- In the field "INN" (61) (TIN of the recipient) indicates the TIN of the recipient, if assigned. See explanation in field 60.
In the fields (101)-(110) the information established by the Ministry of the Russian Federation for taxes and fees, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated. These fields are filled in when transferring various taxes and fees.
In 2017, fill out payment orders for taxes and insurance premiums in accordance with 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 requisite that is filled (or not filled) in order to transfer 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 arrive as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it is recommended to pay attention to the table, which contains the decoding of the fields of the payment order and gives recommendations on the compilation and filling in of individual codes. The table already takes into account all the changes that came into force on January 1, 2017.
| Payment field | filling | |
|---|---|---|
| Information about the payer | ||
| TIN | Enter the TIN of the payer of payments in the budget (including the tax agent). In this case, the first and second sign cannot be zero at once. The field can be left blank for individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, you must specify the TIN | |
| checkpoint | Specify the KPP of the payer of payments to the budget (including the participant foreign economic activity, tax agent). Payers - individuals in this field indicate zero ("0"). For organizations, the first and second characters cannot be zero at the same time | |
| Payer | Organizations ( separate subdivision) indicate their name of the organization | |
| Individual entrepreneurs indicate the last name, first name, patronymic (if any) and in brackets - "SP", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - "notary", address of registration at the place of residence or address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| Lawyers who have established lawyer offices indicate the last name, first name, patronymic (if any) and in brackets - “lawyer”, address of registration at the place of residence or address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - "KFH", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//" | ||
| Information about the payer (when taxes are paid by the responsible member of the consolidated group of taxpayers) | ||
| TIN | Enter the TIN of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time. | |
| If the payment order is made by a member of the consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group whose obligation to pay tax is fulfilled | ||
| checkpoint | Specify the KPP of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time. | |
| If the payment order is made by a member of the consolidated group, the field shall indicate the checkpoint of the responsible member of the consolidated group whose obligation to pay tax is fulfilled | ||
| Payer | Specify the name of the responsible member of the consolidated taxpayer group. | |
| If the payment order is drawn up by a member of the consolidated group, the name of the member of the consolidated group of taxpayers shall be indicated and, in parentheses, the abbreviated name of the responsible participant whose obligation to pay tax is being fulfilled | ||
| Field number | Field code | Field code value |
| Payer status | ||
| 101 | 1 | Taxpayer (payer of fees) - a legal entity |
| 2 | Tax agent | |
| 6 | Participant of foreign economic activity - legal entity | |
| 8 | Organization ( individual entrepreneur), which transfers other obligatory payments to the budget | |
| 9 | The taxpayer (payer of fees) is an individual entrepreneur | |
| 10 | Taxpayer (payer of fees) - a notary engaged in private practice | |
| 11 | Taxpayer (payer of fees) - a lawyer who has established a law office | |
| 12 | The taxpayer (payer of fees) is the head of the peasant (farm) economy | |
| 13 | Taxpayer (payer of fees) - other individual– bank client (account holder) | |
| 14 | Taxpayer making payments to individuals | |
| 16 | Participant of foreign economic activity - an individual | |
| 17 | Participant of foreign economic activity - individual entrepreneur | |
| 18 | Payer of customs payments, who is not a declarant, who is obliged by the legislation of Russia to pay customs payments | |
| 19 | Organizations and their branches that withheld funds from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document | |
| 21 | Responsible member of the 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 | The founders (participants) of the debtor, the owners of the debtor's property - unitary enterprise or third parties who have drawn up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in a bankruptcy case | |
| 27 | Credit organizations (branches credit institutions), who issued an order to transfer funds transferred from the 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 | Budget classification code (20 digits) | |
| OKTMO | ||
| 105 | In the payment order, the organization must indicate OKTMO in accordance with All-Russian classifier, approved by the order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits) | |
| Reason for payment | ||
| 106 | 0 | Contributions for injuries |
| TP | Tax payments (insurance contributions) of the current year | |
| ZD | Voluntary repayment of debts for expired tax periods in the absence of a demand from the tax inspectorate for the payment of taxes (fees) | |
| TR | Repayment of debts at the request of the tax inspectorate | |
| RS | Repayment of deferred debt | |
| FROM | Repayment of deferred debt | |
| RT | Repayment of restructuring debt | |
| WU | Repayment of deferred debt in connection with the introduction external management | |
| ETC | Repayment of debt suspended for collection | |
| AP | Repayment of debt under the act of verification | |
| AR | Repayment of debt under an executive document | |
| IN | Repayment of the investment tax credit | |
| TL | Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt in the course of bankruptcy | |
| RK | Repayment by the debtor of the debt included in the register of creditors' claims in the course of bankruptcy | |
| ST | Repayment during the specified procedures of the current debt | |
| Tax period and document number | ||
| The value of field 106 "Basis of payment" | The value that must be indicated in field 107 "Indicator of the tax period" | The value to be entered in field 108 "Document number" |
| When filling in the field, do not put down the “No” sign | ||
| TP, ZD | See table below | 0 |
| TR | The deadline for payment established in the claim for the payment of taxes (fees). Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of claim for payment of taxes (insurance premium, fees) |
| RS | The date of payment of a part of the installment tax amount in accordance with the established installment schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | installment decision number |
| FROM | Deferral end date. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Postponement number |
| RT | Date of payment of a part of the restructured debt in accordance with the restructuring schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Restructuring decision number |
| PB | Date of completion of the bankruptcy proceedings. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | |
| ETC | The end date of the suspension of collection. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of decision on suspension of recovery |
| IN | Date of payment of part of the investment tax credit. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of the decision to grant an investment tax credit |
| WU | The end date of outsourced management. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017") | Number of the case or material considered by the arbitration court |
| AP | 0 | Inspection report number |
| AR | 0 | The number of the executive document and the enforcement proceedings initiated on the basis of its |
| 0 | 0 | 0 |
| Tax period, if the basis of payment is "TP, ZD" | ||
| Description | ||
| The first two signs of the indicator are intended to determine the frequency of payment of the tax (insurance fee, fee) established by the legislation on taxes and fees. | ||
| MS | Monthly payments | |
| HF | Quarterly payments | |
| PL | Semi-annual payments | |
| DG | Annual payments | |
| In 4 and 5 digits of the indicator of the tax period, put down the number: | ||
| from 01 to 12 | Months | |
| from 01 to 04 | Quarter | |
| 01 or 02 | half a year | |
| In 3 and 6 digits of the tax period indicator, put dots as separators | ||
| 7–10 digits of the tax period indicator indicate the year for which the tax is transferred | ||
| When paying tax once a year, put zeros in 4 and 5 digits of the tax period indicator | ||
| If the annual payment provides for more than one deadline for the payment of tax (fee) and specific dates for the payment of tax (fee) are established for each term, then indicate these dates in the indicator of the tax period | ||
| For example, an indicator of the frequency of payment of a payment is indicated as follows: | ||
| "MS.03.2017"; "Q.01.2017"; "PL.02.2017"; "GD.00.2017" | ||
| Date of the payment basis document | ||
| Payment basis code (field 106) | What date is put in field 109 | |
| TP | date of signing the tax declaration (calculation) | |
| ZD | «0» | |
| TR | date of the tax authority's request for payment of tax (insurance contribution, fee) | |
| RS | installment decision date | |
| FROM | date of the postponement | |
| RT | date of decision on restructuring | |
| PB | date of adoption by the arbitration court of the decision on the introduction of bankruptcy proceedings | |
| ETC | date of decision to suspend collection | |
| AP | date of the decision to hold liable for committing a tax offense or to refuse to hold liable for committing a tax offense | |
| AR | date of the executive document and the enforcement proceedings initiated on its basis | |
| IN | date of the decision to grant an investment tax credit | |
| TL | date of determination arbitration court on satisfaction of the statement of intent to extinguish claims against the debtor | |
| Order of payment | ||
| Field number | The value that the field takes | Grounds for debiting funds |
| 21 | 3 | When transferring taxes and mandatory insurance contributions (as well as penalties and fines on these payments), field 21 “Priority of payment” may contain the values “3” and “5”. These values determine in what order the bank will make payments if there are not enough funds in the organization's account. The value "3" is indicated in the payment documents issued tax inspectorates and branches of off-budget funds in case of forced collection of debts. The value "5" is indicated in the payment documents that organizations draw up on their own. Thus, ceteris paribus, the orders of organizations for the transfer of current tax payments will be executed later than the requirements of regulatory agencies for the repayment of arrears. This follows from the provisions of paragraph 2 of Article 855 Civil Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603 |
| 5 | ||
| Unique Payment Identifier (UII) | ||
| prop number | Props value | |
| 22 | The "Code" field must contain a unique payment identifier (UIP). It's 20 or 25 characters. The PIS should be reflected in the payment order only if it is established by the recipient of the funds. The payers must also be informed of the values of the UIP by the recipients of the funds. This is stated in paragraph 1.1 of the instruction of the Bank of Russia dated July 15, 2013 No. 3025-U. | |
| When paying current taxes, fees, insurance premiums calculated by payers on their own, additional identification of payments is not required - identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, it is enough to enter the value "0" in the "Code" field. Banks are obliged to execute such instructions and are not entitled to require filling in 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, insurance premiums is made at the request of the regulatory authorities, the value of the UIP must be indicated directly in the requirement 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 FSS of Russia dated February 21, 2014 No. 17-03-11 / 14-2337 | ||
Sample payment form
With the help of the table below, you can fill out a payment order for paying taxes and insurance premiums in 2017. Here is an example of filling out a payment order.
In the current domestic system of cashless payments, it is difficult to overestimate the role of a payment order. However, there are often difficulties with filling in certain fields of this form, which in turn can lead to problems with making and enrolling a payment. To simplify the procedure for generating a document, you can familiarize yourself with the sample fields of a payment order in 2017 by clicking on the link.
Payment order
The official form of the payment order is approved by the Central Bank of Russia in the Regulation of 06/19/2012 N 383-P. You can download it, including using the legal reference system "Consultant Plus".
In addition to the form itself, the Central Bank of Russia in the same Explanations developed and described the fields of the payment order.
Before starting to draw up an order form, you should study the requirements for the content of its sections set out in Appendix No. 1 to the Clarifications of the Central Bank. You also need to remember the recommendations of the Ministry of Finance of Russia on the need to fill in all the columns that serve to identify the transfer.
Appendix No. 3 to the above act of the Central Bank of Russia contains a form of payment order with field numbers.
It should be noted that the Central Bank of Russia assigned a specific code to each section and details of the payment order, and also described the requirements for its content.
The abbreviated notation is as follows:
- "1" is used to indicate the name of the document;
- "2" - form code according to OKUD;
- "3" - serial number;
- "4" - the day, month and year of its compilation;
- "5" - column of the payment order for the type of payment;
- "6" - the amount stated in words;
- section "7" is intended to reflect the total in numerical terms;
- field "8" reflects the name or full name of the originator of the payment;
- "9" - an indication of his account;
- "10" serves to reflect the payer's bank;
- "11" and "12" - for the BIC and the account of the above-mentioned credit institution;
- "13" - the number of the payment order field - is used to enter data about the bank of the recipient of the transfer;
- "14" and "15" are intended for entering the BIC and the account of such a structure;
- the name or full name of the recipient of money is entered in section "16", and his account number - in field "17";
- the value "18" is entered to indicate the type of operation;
- in 2017, the payment order field numbers from “19” to “21” are used to reflect information about the term, purpose and order of transfer;
- "22", or a code in which UIP or UIN are entered;
- the reserve field is displayed in the value "23";
- the purpose of the payment should be recorded in column "24";
- details "60" and "61" reflect the TIN of the parties to the money transfer operation;
- fields "101" - "110" are used to record information when transferring in favor of the budget;
- columns "43" and "44" are intended for the signature of the originator of the payment and the imprint of his seal;
- "45" - bank notes on debiting money;
- the value "62" is used to indicate the date of receipt of the instruction by the credit institution;
- completing the description of the fields of the payment order, it should be indicated that column "71" indicates the date the funds were debited from the account.
When making payments in favor of the budget system, the following fields must also be completed.
A payment order is an instruction to a bank to transfer the corresponding amounts by suppliers, financial authorities, and other organizations. The accountant prints it “carbon copy” in the required number of copies (from 3 to 5, depending on which branch of the bank the current account is located in).
A payment order is accepted by the bank from the payer for execution only if there are funds on the current account, unless otherwise agreed between the bank and the account holder. By agreement of the parties, payment orders can be urgent, early and deferred. Urgent payments are made: before the goods are shipped – advance payment, after shipment of the goods - by direct acceptance of the goods, with big deals- partial payments. Early and deferred payments may be made within the framework of a contractual relationship without prejudice to the financial position of the contracting parties.
It indicates the details of the payer and his bank, the recipient and his bank, including TIN, BIC, amount and purpose of payment. The bank employee accepts the payment order for execution, puts a stamp on the last copy and returns it to the accountant to reflect this operation in the accounting. The printed payment order is valid for ten days.
TIN is assigned to the bodies of the State Tax Service of the Russian Federation when taxpayers are registered with the tax authority and is indicated in the payment order in all cases when it is assigned to the payer of funds.
The BIC is indicated for subdivisions of the settlement network of the Bank of Russia, credit institutions and those branches of credit institutions to which it has been assigned, in accordance with the Reference Book of the BIC of the Russian Federation.
The account numbers of the payer and recipient of funds, as well as the account numbers of the payer's and recipient's banks, on which settlement transactions are carried out, are entered in the appropriate fields of the payment order.
If the payer or beneficiary is a credit institution, the fields “Payer” or “Recipient” shall contain the name of the credit institution, and the fields “Bank
Payer's or Beneficiary's Bank, respectively
credit institution is indicated again. The value of “Type of payment” is indicated in words: “by mail”, “telegraph”, “electronic”.
The payer is the bank in which the current account of the enterprise is opened, in the same part the name of the enterprise and the number of its current account are indicated.
Below we indicate the code that was assigned to our bank in the Central Bank of the Russian Federation, and in the column "debit" - the code of the bank's current account with the Central Bank of the Russian Federation.
The amount is printed in capital letters. Its numerical value is repeated in the upper right corner.
At the bottom, the purpose of the payment is indicated in detail, the signature of the manager of funds and the chief accountant and the seal of the enterprise are put.
2.3 Procedure for receiving cash from the bank.
The company receives cash from the bank through the cashier on a cash check issued in his name.
In accordance with the Regulations on Accounting and Reporting in the Russian Federation, at enterprises that do not have a cashier on staff, the chief accountant or other employee can perform the cashier's duty by written order of the head of the enterprise.
Checks are in a special checkbook. To get a check book, you should fill out an appropriate application, which indicates the last name, first name and patronymic of the cashier and gives a sample of his signature. The application is signed by the head and chief accountant and certified by the seal of the enterprise. According to this statement, the cashier receives a checkbook for 25 or 50 checks. To withdraw cash from his current bank account, the accountant fills out a money check, signs it together with the manager and hands it over to the cashier. The cashier pre-orders the required amount with a supporting document for entries cash transactions in accounting registers.
2.4. The procedure for depositing cash in a bank
Cash received from the current account to the cash desk,
are spent for a strictly designated purpose (the purposes for which the money was received are indicated on the back of the cash receipt). The unspent balance is returned to the cashier. For example, not received on time wage must be returned to the current account within three days. The money received at the cash desk as a contribution to charter capital, proceeds from the sale of products in cash
The transfer of money to the current account is made out by a cash order.
At the bank, the teller who gives the money fills out the “Announcement for a cash deposit”. The "Announcement" form can be obtained from the bank operator.
It consists of three parts. The top stays in the bank
The middle part (receipt) is handed over to the cashier. The lower part of the announcement (order) is also returned to the cashier, but only after the bank has carried out the corresponding operation and together with the bank statement.
On each of the three parts are affixed: the date from whom the money was received, the beneficiary's bank and the beneficiary, the purpose of the contribution. In the upper right corner of the first and second parts we put down the number of our current account and the amount in figures. The same amount is written in words in the following order. It is necessary to start the entry close to the beginning of the field reserved for it with a capital letter. The places remaining on the field should be crossed out with a horizontal line.
The third part is filled in a little differently. In the order, you need to indicate the code of the beneficiary bank and the amount of the loan (in our current account this amount will be debited, and in the bank - by credit).
