What do the fields in the payment order mean? Payment order fields. Can a bank mandatorily require UIN

It is customary to understand a payment order as the main document used by enterprises in the implementation of cashless payments. Its form, structure, procedure for filling out is approved within the framework of the Regulation of the Bank of Russia "On the rules for transferring funds" No. 383P dated June 19, 2012. It can be issued on paper and in electronic format.

Payment order structure for 2019

Since 2019, the Central Bank has made changes to the structure of this document. In addition, the columns will contain a sign of the existence of the terms of the agreement, reflected in field 23. In accordance with the new rules, if the bank accepts a payment order, it will need to check the sufficiency of resources to ensure the transfer money... Here list of required document fields:

date;
assigned number;
identification of the direction of payment;
the status that the taxpayer has;
amount of money;
payer data;
details of the recipient of funds;
codes by type of operation;
the purpose and nature of the payment action;
signatures of the parties.

An important role is played by the introduction of the KBK, if calculations are carried out with the budget, as well as OKTMO. Of particular importance is the indication of the code of the basis of payment. All of these values \u200b\u200bhave recently been updated. The changed information is contained in the Order of the Ministry of Finance of Russia No. 132n dated June 8, 2018.

Particularly important details

Some details of the payment order require a particularly serious approach to filling. Indeed, if mistakes are made, it will be considered that the tax / fee has not been paid. This means that you will have to re-transfer the amount and pay penalties.

The list of requisites requiring a special approach is indicated in paragraphs. 4 p. 4 art. 45 of the Tax Code of the Russian Federation, as well as in paragraphs. 4 p. 7 art. 26.1 FZ No. 125 of July 27, 1998. It looks like this:

account number assigned to the federal treasury;
the name of the bank with which the recipient interacts.

As for the erroneous information present in other details, they are not critical, since the receipt of funds will occur in any case. Correction of the error is available by clarifying the payment, which is stated in the norms of clause 7 of Art. 45 of the Tax Code of the Russian Federation.

Overview of the main fields

The main fields of the payment order are presented in the table.

Field number	Description	Notes
106	Payment reason code, it includes 2 main characters.	In practice, it is customary to use the following codes: TP - payments made within the current period; ZD - voluntary repayment of a debt obligation, if there is no requirement for payment of taxes by the Federal Tax Service; TR - repayment of arrears in contributions to the state treasury; AP - calculation of a promissory note under an act drawn up as a result of verification activities.
107	Tax period, including 10 characters, among which are numbers and dots. In practice, it looks like this: . . ****.	This indicator reflects the frequency of payment of taxes, as well as the date on which it occurs. It can be monthly, quarterly, semi-annual, or annual. The 4th and 5th digits indicate the number of the month period (from 1 to 12), quarter (from 1 to 4), half year (from 1 to 2). Signs 7, 10 indicate the year for which the tax is paid. If the payment is made once a year, indicate "0". If the debt is repaid on the basis of the request of the Federal Tax Service Inspectorate, it is mandatory to display the due date contained in the request
108	The number of the document that is the basis for the payment action.	If there is a transfer of current taxes, voluntary repayment of debts or payment of insurance premiums, it is customary to put "0".
101	The status that the payer has. The field is filled in in tax payment orders.	The following codes are indicated: 01 - if the payer is entity; 02 - in the case of a tax agent; 08 – individual entrepreneurpaying insurance premiums and making other payments; 09 - payer of fees; 14 - a taxpayer who pays to individuals; 24 – individual, which pays insurance premiums to the country's budget.
110	The type of payment that is not currently specified.	The field remains empty (Order of the Ministry of Finance No. 126 of October 30, 2014).
104	The meaning of the code is written here budget classification (KBK).	Due to insurance payments were transferred under control tax structures, the KBK has been updated.
109	The date of the document, which is written in a specific format.	It consists of 10 characters. Of these, 1 and 2 symbol means a calendar day, 3-6 - dividing points, 4 and 5 - a month, 7-10 - a year.

This is not the whole list of fields used in the document, along with additional lines are used.

Additional important fields

Scroll additional detailsof particular importance are presented in the table.

Field number	Description	Notes
13-17	Receipt of payment implies the indication of the same information as the display of the payer. First, you need to specify bank details - name, BIC number, correspondent account.	In the process of specifying a bank, it is worthwhile to remain attentive, since if a mistake is made, the tax may be recognized as unpaid (clause 4 of article 45 Of the Tax Code RF), and interest will be charged.
09-12	In all these fields, the following data are respectively indicated: 9 - the number that has the account; 10 - the name of the banking institution; 11 - BIK; 12 - correspondent account of the banking structure.	These fields require a rational approach to filling in to avoid entering erroneous information.
24	Information about the payment (if we are talking about instructions related to the transfer of funds to counterparties, the account or agreement number is prescribed).	In the process of drawing up this document, one should be guided by the norms of the Order of the Ministry of Finance of the Russian Federation No. 107n of November 12, 2013.
22-23	This section is necessary in order to display the UIN, which is affixed when available and communicated to the taxpayer.	The identifier has not been set for current payments related to taxes and fees, but you cannot leave the line empty, you should put "0", field 23 is not filled.
19-20	These fields display the date and purpose of the payment action.	The fields are filled out only in the situation when it is provided for by the norms of the Bank of Russia No. 383P. For taxes and fees, the lines are blank.

There are several more important fields that need to be filled in, they will be discussed below.

Other accounts

Their list is as follows:

3-4 - the number and date of the payment order (in the first case, a value other than zero, including 6 characters, must be entered, in the second case the classic format is used - DD-MM-YYYY);
5 - type of payment - the method of transferring funds is indicated here, which can be urgent, electronic, postal;
6 - amount (the field is filled in in paper orders, the amount is indicated from the very beginning of the line with a capital letter);
7 - amount (it is displayed using numbers, rubles must be separated from kopecks using a dash sign);
8 - full or abbreviated name of the legal entity, full name of the entrepreneur, status, direction of the activities carried out;
16 - name belonging to the recipient;
18 - the code of the payment order, which is assigned a code value equal to 01, which is spelled out in Appendix 1 to the Regulation of the Central Bank of the Russian Federation No. 383-P of June 19, 2012;
21 - the order of payment, in accordance with the norms of the current civil legislation (for taxes that are paid on an independent basis, 5 is indicated);
24 - the purpose of the payment, in particular - the number value of the agreement or balance according to which VAT is paid, it is permissible to indicate any additional information;
60 - taxpayer identification number;
102 - checkpoint;
105 - OKTMO code, which is used instead of OKATO, includes 8 or 11 characters.

This is not a complete list of code indicators, but they are basic and are most often used in practice.

Sample and the need for compilation for 2019

In order to avoid problems in the process of paper registration, it is necessary to take into account a list of details that should be contained in it:

the date on which the payment order was drawn up;
identification of the type of payment;
designation of the status that the taxpayer has, it is displayed in the field under number 101;
the amount for which the payment is presented, it must be indicated in words and numbers;
the introduction of the main details of the taxpayer, by which his identification can be carried out (this is the TIN, KPP, BIK number, the number of the current and correspondent account);
details of the recipient of funds, which are entered in accordance with the set of information for the payer;
codes in which the type of operation is reflected, the order of payment;
information characterizing the purpose of the payment (for what and where it goes);
signatures belonging to the parties to the transaction.

Thus, a payment order is an important document that is used quite often in practice. A competent approach to filling it out will avoid mistakes and inaccuracies.

Instructions for filling out a payment order are presented below in the video.

Take a look detailed instructionshow to fill in the fields of a payment order in 2019 and an illustrative sample of filling in all fields, including 106, 110, etc. You can download a ready-made sample or fill in all the fields of the payment form according to our table of details.

Payment order fields in 2019: sample filling

Below we have provided a sample form of a payment order with fields, which is valid in 2019. And then we made a convenient table with all the details of the payment fields. The comments in the table will tell you what to write in all the columns so that the payment reaches its destination exactly.

We fill in all fields in accordance with the rules approved by the regulation of the Bank of Russia dated June 19, 2012 No. 383-P. But be careful:

Recall that from February 4, 2019, the payment details are changing. Some regions introduced new accounts Federal Treasury.

The details of the payment order fields in 2018 - 2019, a sample of which is presented above, are given in the table in order of their priority when filling out an order to the bank.

Table 1. Fields and description of the details of the payment order in 2019

Field number	Props name	Props value

	Payment order	The name of the order. (In the form of settlements by a payment order, the payer's bank undertakes to transfer funds to the recipient of funds specified in this order.)
		Form number according to the All-Russian Classifier of Management Documentation
		Payment order number
		Date of preparation of the order in the format DD.MM.YYYY
	Payment type	"Urgent", "electronic" or other meaning in the manner prescribed by the bank (or not indicated)
	Suma in cuirsive	The amount of funds is indicated in words without abbreviations, kopecks - in numbers
		Cash amount in numbers
	Payer	Legal entity name (for legal entities); for individual entrepreneurs, the full name is indicated. and in brackets - "IP", residence address; for notaries, lawyers in private practice - full name and in brackets - "notary" or "lawyer", the address of the place of residence; for heads of peasant (farm) households - full name and in brackets - "KFH", residence address; for other individuals - full name. and residence address
		Payer's account number.
	Payer's bank	Name and location of the payer's bank
		Payer's bank identification code
		Payer's bank account number
	payee's bank	Name and location of the beneficiary's bank
		Beneficiary's bank identification code
		Beneficiary's bank account number.
	Recipient	For legal entities, banks, the name is indicated; for individuals - full name; for individual entrepreneurs - full name and in brackets - "IP"; for individuals engaged in private practice - full name. and an indication of the type of activity
		Beneficiary's bank account number
		Operation type (for a bank). Indicate the code of the payment order - 01 (for the collection order - 06, for the payment request - 02)
	Payment term.	The due date is not specified (unless otherwise established by the Bank of Russia)
		The purpose of the payment is coded (not specified, unless otherwise established by the Bank of Russia)
	Ocher. boards.	Order of payment. Indicated by a number in accordance with federal law or not indicated (in cases established by the Bank of Russia)
		Unique identifier of the payment (indicated for identification purposes, if the code is provided by the agreement)
	Res. field	Reserve field. The value is not indicated, unless otherwise established by the Bank of Russia
	Purpose of payment	The purpose of payment, the name of the goods (works, services), the numbers and dates of contracts, trade documents, the amount of value added tax are indicated
		TIN (or KIO) of the payer
		TIN (or KIO) of the recipient
Details 101 - 109 indicate information in accordance with the requirements of regulatory legal acts adopted on the basis of Part 1 of Article 8 of Federal Law No. 161-FZ of the Ministry of Finance of Russia in agreement with the Bank of Russia. The paragraph is no longer valid (clause 1.2 of the Bank of Russia Ordinance dated 05.07.2017 N 4449-U)
	taxpayer		Taxpayer (payer of fees, insurance premiums and other payments) - a legal entity
			Tax agent
			Legal entities - participants in foreign economic activity, with the exception of recipients of international mail
			Payer - a legal entity, individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a farm that transfers funds in payment of payments to budget system Russia (excluding taxes, fees, insurance premiums)
			Taxpayer - individual entrepreneur
			Taxpayer - notary in private practice
			Taxpayer - a lawyer who has established a law office
			Taxpayer - head of the peasant (farm) economy
			Taxpayer - individual
			A participant in foreign economic activity - an individual
			Participant of foreign economic activity - IE
			Payer of customs payments, who is not a declarant
			Organizations that withheld funds from the salary (income) of a debtor - an individual to pay off arrears in payments to the budget on the basis of an executive document
			Responsible member of the consolidated group of taxpayers
			Member of the consolidated group of taxpayers
			An individual who transfers funds to pay fees, insurance premiums administered by the Fund social insurance Russian Federation, (except for fees for tax authorities committing legally significant actions and other payments administered by tax and customs authorities)
			The founders (participants) of the debtor, the owners of the debtor's property - a 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 the bankruptcy case
			Participant in foreign economic activity - recipient of international mail
			Other organizations
			Other individuals
		The field "102" indicates the value of the taxpayer's KPP to the budgetary system of Russia. If payers are individuals, then in the payer's "KPP" requisite, indicate "0" (introduced by Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n)
		Recipient's checkpoint
		Budget classification code (20 digits)
		Code from the All-Russian classifier of territories municipalities
	Basis of payment		Contributions for injury
			Tax payments (insurance premiums) current year
			Voluntary repayment of debt
			Debt repayment at the request of the tax office
			Repayment of debt in installments
			Repayment of deferred debt
			Repayment of restructured debt
			Repayment of deferred debt due to the introduction of external management
			Repayment of debt, suspended for collection
			Debt repayment under the verification act
			Debt repayment under the executive document
			Repayment of investment tax credit
			Repayment by the founder (participant) of the debtor organization, the owner of the debtor's property - a unitary enterprise or a third party of the debt in the course of bankruptcy
			Repayment by a debtor of a debt included in the register of creditors' claims in the course of bankruptcy
			Repayment during the specified procedures of current debt
	Index tax period
	Document Number
	date	Date of payment basis document
	Payment code	Payment code (The value "1" is indicated when transferring funds to individuals for the purpose of making payments at the expense of budgets provided for in parts 5.5 and 5.6 of article 30.5 of Federal Law N 161-FZ (introduced by Ordinance of the Bank of Russia dated 05.07.2017 N 4449-U)
		Place for imprint of the payer's seal
		Signatures of the authorized persons of the payer, according to the samples declared to the bank
	Bank marks	The stamp of the payer's bank and the signature of the authorized person of the payer's bank, the stamp of the recipient's bank and the signature of the authorized person of the recipient's bank are affixed
	Access. to the bank of payments.	The date of receipt of the order in the payer's bank is indicated
	Written off from the account. boards.	Charged off from the payer's account. The date of debiting funds from the payer's account is indicated by the payer's bank

Table 2. Values \u200b\u200bof the fields "107" and "108" depending on the value in the field "106"

In field 106 we set a value depending on what is entered in fields 107 and 108 of the payment order. We have described this clearly in the table.

Field value "106"(Basis of payment):	Tax period indicator	Document Number (when filling in the field, the "No." sign is not put down)

	The due date specified in the claim for the payment of taxes	Tax claim number ( insurance premium, collection)
	Date of payment of a part of the tax in installments in accordance with the established schedule of installments	Installment decision number
	Grace end date	Deferral decision number
	Date of payment of part of the debt to be restructured in accordance with the restructuring schedule	Restructuring decision number
	Date of completion of the procedure applied in the bankruptcy case
	Completion date of suspension of collection	Number of the decision on suspension of collection
	Date of payment of the investment tax credit part	Investment Tax Credit Decision Number
	Date of completion of external administration.	Case number or material of the arbitration court
		Inspection report number
		The number of the executive document and initiated on the basis of its enforcement proceedings

Table 3. Value in the field "107 Tax period" depending on the values \u200b\u200b"ТП Tax payments (insurance premiums) of the current year" and "ЗД Voluntary repayment of debt" in the field "106 Basis of payment"

The value that the field "107" takes (data in the format DD.MM.YYYY, for example, 01/18/2018)	Description
The first two signs of the indicator are intended to determine the frequency of tax payments established by law:
	Monthly payments
	Quarterly payments
	Semi-annual payments
	Annual payments
In the 4 and 5 digits of the tax period indicator, the period number is affixed:

	quarter
	half a year
In the 3rd and 6th 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, zeros are put in the 4th and 5th digits of the tax period indicator. If the annual payment provides for more than one tax payment deadline and specific dates for tax payment are set for each deadline, then indicate these dates in the tax period indicator; for example, the indicator of the frequency of payment of the payment is indicated as follows: MS.03.2018; KV.01.2018; PL.02.2018; GD.00.2018

Table 4. Value in the field "109 Date" depending on the accepted value in the field "106 Code of the reason for payment"

Payment reason code value (field 106)	Date in field "109"
	date of signing tax return (calculation)

	date of the tax authority's request for payment of taxes
	date of the installment decision
	date of adjournment decision
	date of restructuring decision
	date of the decision by the arbitral tribunal to institute bankruptcy proceedings
	date of the decision to suspend collection
	the date of the decision to prosecute for a tax offense or refuse to prosecute for a tax offense
	date of the enforcement document and the enforcement proceedings initiated on its basis
	date of the decision to grant an investment tax credit
	the date of the decision of the arbitral tribunal to satisfy the statement of intention to settle the claims against the debtor

Column 3 indicates the details for which the latest changes in legislation have passed. They touched on some of the values \u200b\u200bof the requisites. The fields and form of the payment order (No. 0401060) remained unchanged.

An example of filling out a payment order in 2019

Let's give a visual example of payment and fill out a sample on taxes for January 2019 . Let's fill in the fields that the organization must fill in so that the bank accepts a payment document for transferring funds to the budget:

1) In field (3) we indicate the next serial number of the organization's payment order - 45 ;

2) indicate in field (4) the date of tax payment 05.02.2019 ;

3) field (5) - type of payment, if the order is sent electronically, you must specify “electronic”; in other cases, leave the field blank;

4) in field (101) write the value 01 since our taxpayer is a legal entity that pays taxes for its employees;

5) indicate the transferred amount in field (6) in words One hundred fifteen thousand rubles 50 kopecks ; and in field (7) with numbers 115 000-50 ; rubles are separated from kopecks by a dash; if the amount is without kopecks, then an equal sign is put after it, for example, 115 000= ;

6) write the name of the organization in the field (8) - LLC "Elan" ; you can write down both the abbreviated and the full name of the organization;

7) in field (9) we indicate the number of the settlement account of LLC "Elan" in the bank 40904810700000077171 ;

8) in field (10) we write down the name of the bank and the city where the bank is located - PJSC "Sberbank", Moscow ;

9) BIK of the bank of the sender of money is indicated in the field (11) 044525225; bank correspondent account number 30101810400000000225 - in the field (12);

10) in the field (13) we record the name of the payee's bank and the settlement in which it is located Main Department of the Bank of Russia for the Central Federal District ; in field (14) - his BIK 044525000 ; in field (17) indicate the number of the recipient of the invoice 40101810045250010041 ;

11) when paying taxes, in field (16) we write down the name of the tax office UFK MF RF for Moscow, where the amounts are paid, and in brackets - the name of the IFTS, to which the organization submits reports ( IFTS of Russia No. 38 for Moscow );

12) value 01 in field (18) will indicate to the bank the type of operation - payment order;

13) in field (24) we write down the purpose of the transferred funds: Personal Income Tax for January 2019;

14) also indicate the TIN and KPP of the organization in the field (60) 7738123456 and in the field (102) 773801001 respectively;

15) in the fields (61) and (103) enter the INN 7733664260 and checkpoint 772701001 tax office;

16) in field (104) you must specify the budget classification code (20 digits) 18210102010011000110 ;

17) we write down the OKTMO code (from the All-Russian classifier of territorial municipalities) 45338000 in the field (105) ;

19) at the end, in fields (43) and (44), the seal and signature of the authorized person or the head of the organization are affixed.

Example. Sample of filling out a payment order

From October 2, 2017, the next changes came into force in the procedure for filling out payment orders. See what has changed, how to fill in the "101" field after October 2. Download samples of filling out payments with amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n. Some of the amendments entered into force on April 25, 2017, the rest will take effect on October 2, 2017.

The main change is the new rules for filling in the "101" field. We will describe below what codes to set when transferring taxes in 2017 and provide examples of payment orders.

What new statuses appeared in the field "101"

On October 2, 2017, new rules for filling out payment orders came into force, new codes have appeared that must be put in the field "101" - the payer's status.

See a sample payment order to see where this field is located. Below, download a sample payment order with a breakdown of the fields.

New statuses

From 02.10.2017, two new payer statuses are added:

"27" - credit institutions (branches credit institutions) who drew up an order for the transfer of funds transferred from the budgetary system of the Russian Federation, not credited to the recipient and subject to return to the budgetary system of the Russian Federation;
"28" - a participant in foreign economic activity - the recipient of an international postal item.

Statuses in field 101 that changed

Also, changes have been made to two other statuses of the payer, which are indicated in the field "101" - the status "03" and "06". Look in the table how the content of these statuses has changed.

		After 02.10.2017
	The organization of the federal postal service that drew up the order on the transfer of funds for each payment of an individual	The organization of the federal postal service that drew up an order to transfer funds for each payment of an individual, with the exception of customs payments
	Participant in foreign economic activity - legal entity	A participant in foreign economic activity is a legal entity, with the exception of the recipient of an international postal item

Who was affected by the changes since October 2, 2017

The new rules for filling out a payment order from October 2, 2017 do not apply to all payers. The changes relate to:

Credit organizations;
Offices of the Russian Post;
Companies receiving international mail poisoning.

All other payers continue to fill in the field code "101" as usual.

Important! The field code "101" for the payment of taxes, contributions and fees will not change from 02.10.2017.

How to fill out a payment order for paying taxes after 02.10.2017

Since the status of the payer for paying taxes and contributions does not change from October 2, the accountant fills out payment orders in the usual way.

Let us recall the codes that a company must use to pay taxes and contributions:

01 - payment of taxes, insurance premiums, fees by a legal entity;

02 - performance of duties by a tax agent;

09 - payment of taxes, insurance premiums, individual entrepreneurship fees.

View a sample payment order for VAT payment - by a taxpayer organization

See an example of a payment order on duty tax agent

Look at a sample of a payment order when paying VAT - by a taxpayer individual entrepreneur

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the "101" field of the payment order, which are used after 02.10.2017.

Status code	Decoding
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a legal entity
	tax agent
	the organization of the federal postal service that has drawn up an order for the transfer of funds for each payment of an individual, except for the payment of customs payments
	tax authority
	Federal bailiff service and its territorial bodies
	participant in foreign economic activity - a legal entity, with the exception of the recipient of an international postal item
	customs Department
	payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who established a lawyer's office, the head of a peasant (farm) economy, transferring funds in payment of payments to the budgetary system of the Russian Federation (excluding taxes, fees, insurance premiums and other payments administered by tax authorities)
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - an individual entrepreneur
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a notary engaged in private practice
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a lawyer who established a lawyer's office
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - head of a peasant (farm) economy
	taxpayer (payer of fees for the commission by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual
	a credit institution (a branch of a credit institution), a paying agent, a federal postal organization that made up a payment order for the total amount with a register for the transfer of funds received from payers - individuals
	participant in foreign economic activity - an individual
	participant in foreign economic activity - individual entrepreneur
	payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments
	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 in repayment of arrears in payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
	a credit institution (a branch of a credit institution), a paying agent who drew up an order to transfer funds for each payment of an individual
	responsible member of the consolidated group of taxpayers
	member of a consolidated group of taxpayers
	Social Insurance Fund of the Russian Federation
	payer - an individual who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation, and other payments to the budget system of the Russian Federation (excluding fees for tax authorities committing legally significant actions and other payments administered by tax and customs bodies)
	guarantor banks that drew up an order on the transfer of funds to the budget system of the Russian Federation upon refund of value-added tax, excessively received by the taxpayer (credited to him) on a declarative basis, as well as upon payment of excise taxes calculated on sales operations excisable goods outside the territory of the Russian Federation, and excise taxes on alcoholic and (or) excisable alcohol-containing products
	founders (participants) of the debtor, owners of the debtor's property - a 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 the bankruptcy case
	credit institutions (branches of credit institutions) that have drawn up an order to transfer funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation
	participant in foreign economic activity - recipient of international mail

In 2017, fill out payment orders for taxes and insurance premiums in the form approved by Bank of Russia Regulation No. 383-P of June 19, 2012 (Appendix No. 3). The payment form in 2017, as before, includes certain fields, which are assigned numbers (highlighted in red). Each such field is intended for a unique requisite, which 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 budgetary 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 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 search for paid taxes or insurance premiums. For this purpose, it is recommended to pay attention to the table, which contains the decoding of the payment order fields and gives recommendations on how to draw up and fill in individual codes. The table has already taken into account all the changes that came into force on January 1, 2017.

Payment field		Filling
Payer information
INN		Enter the TIN of the payer of payments to the budget (including the tax agent). Moreover, the first and second signs cannot be zeros at once. The field can be left blank for individuals if they have indicated SNILS in field 108 or UIP in field 22. In all other cases, it is necessary to indicate the TIN
Checkpoint		Indicate the KPP of the payer of payments to the budget (including a participant in foreign economic activity, a 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 subdivision) indicate their organization name
		Individual entrepreneurs indicate the last name, first name, patronymic (if any) and in brackets - "IP", the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
		Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - "notary", the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
		Lawyers who have established lawyers' offices indicate the last name, first name, patronymic (if any) and in brackets - "lawyer", the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
		Heads of peasant (farmer) households indicate the surname, 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 stay (in the absence of a place of residence). Before and after the address information, include the "//"
Information about the payer (when taxes are paid by the responsible member of the consolidated group of taxpayers)
INN		Indicate the TIN of the responsible member of 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 the consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group, whose duty to pay tax is fulfilled
Checkpoint		Indicate the checkpoint of the responsible member of 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 the consolidated group, the field shall indicate the checkpoint of the responsible member of the consolidated group, whose duty to pay tax is fulfilled
Payer		Indicate 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 is indicated and in brackets the abbreviated name of the responsible member whose duty to pay tax is fulfilled

Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) - a legal entity
	2	Tax agent
	6	Participant in foreign economic activity - legal entity
	8	Organization (individual entrepreneur) that transfers other obligatory payments to the budget
	9	Taxpayer (payer of fees) - individual entrepreneur
	10	Taxpayer (payer of fees) - notary in private practice
	11	Taxpayer (payer of fees) - a lawyer who has established a lawyer's office
	12	Taxpayer (payer of fees) - head of the peasant (farm) economy
	13	Taxpayer (payer of fees) - another individual - bank client (account holder)
	14	Taxpayer making payments to individuals
	16	A participant in 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 a debtor - an individual in order to pay off arrears in payments to the budget on the basis of an executive document
	21	Responsible member of the consolidated group of taxpayers
	22	Member of the 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 - a unitary enterprise, or third parties who drew 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 the bankruptcy case
	27	Credit institutions (branches of credit institutions) that have drawn up 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 order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Basis of payment
106		Contributions for injury
	TP	Tax payments (insurance premiums) of the current year
	ZD	Voluntary repayment of arrears for past tax periods in the absence of a request from the tax inspectorate to pay taxes (fees)
	TR	Debt repayment at the request of the tax office
	RS	Repayment of debt in installments
	FROM	Repayment of deferred debt
	RT	Repayment of restructured debt
	WU	Repayment of deferred debt due to the introduction of external management
	ETC	Repayment of debt, suspended for collection
	AP	Debt repayment under the verification act
	AR	Debt repayment under the executive document
	IN	Repayment of investment tax credit
	TL	Repayment by the founder (participant) of the debtor organization, the owner of the debtor's property - a unitary enterprise or a third party of the debt in the course of bankruptcy
	RK	Repayment by a debtor of a debt included in the register of creditors' claims in the course of bankruptcy
	ZT	Repayment during the specified procedures of current debt

Tax period and document number
Field value 106 "Basis of payment"	The value to be specified in field 107 "Key figure of the tax period"	The value to be indicated in field 108 "Document number"

		When filling in the field, do not use the "No."
TP, ZD	See table below
TR	The due date set in the claim for payment of taxes (fees). Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Tax claim number (insurance premium, fees)
RS	The date of payment of a portion of the tax by installments 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	The date the grace period ended. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Deferral decision number
RT	The date of payment of a part of the debt to be restructured 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 on which the bankruptcy procedure was completed. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")
ETC	The date of completion of the suspension of collection. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Number of the decision on suspension of collection
IN	Date of payment of the investment tax credit portion. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Investment Tax Credit Decision Number
WU	Date of completion of external administration. 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		The number of the executive document and initiated on the basis of its enforcement proceedings


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 tax (insurance premium, collection) established by the legislation on taxes and fees
MC		Monthly payments
Kv		Quarterly payments
PL		Semi-annual payments
DG		Annual payments
In the 4 and 5 digits of the tax period indicator, put the number:
from 01 to 12		Of the month
from 01 to 04		Quarter
01 or 02		Half year
In the 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, in the 4 and 5 digits of the tax period indicator, enter zeros

If the annual payment provides for more than one term for the payment of the tax (due) and specific dates for the payment of the tax (due) are set for each term, then indicate these dates in the indicator of the tax period

For example, the indicator of the frequency of payment of the payment is indicated as follows:

"MS.03.2017"; "KB.01.2017"; "PL.02.2017"; "GD.00.2017"

Date of payment basis document
Payment reason code (field 106)	What date is put in field 109
TP	date of signing the tax return (calculation)
ZD	«0»
TR	the date of the tax authority's request for the payment of tax (insurance premium, due)
RS	date of the installment decision
FROM	date of adjournment decision
RT	date of restructuring decision
PB	date of the decision by the arbitral tribunal to institute bankruptcy proceedings
ETC	date of the decision to suspend collection
AP	date of the decision to prosecute for a tax offense or refuse to prosecute for a tax offense
AR	date of the enforcement document and the enforcement proceedings initiated on its basis
IN	date of the decision to grant an investment tax credit
TL	the date of the decision of the arbitral tribunal to satisfy the statement of intention to settle the claims against the debtor

Payment order
Field number	The value that the field takes	Grounds for writing off funds
21	3	When transferring taxes and mandatory insurance premiums (as well as penalties and fines for these payments), field 21 "Order of payment" may contain values \u200b\u200b"3" and "5". These values \u200b\u200bdetermine the order in which the bank will process payments if the funds on the organization's account are insufficient. The value "3" is indicated in payment documents issued by tax inspectorates and offices extrabudgetary funds in case of enforced debt collection. The value "5" is indicated in payment documents that organizations draw up on their own. Thus, all other things being equal, the instructions of organizations to transfer current tax payments will be executed later than the requirements of the controlling authorities to pay off arrears. This follows from the provisions of paragraph 2 of Article 855 of the 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 (UIP)
Props number	Props value
22	The "Code" field must contain unique identificator payment (UIP). These are 20 or 25 characters. The UIP should be reflected in the payment order only if it is established by the recipient of funds. The payers should also be informed of the UIP values \u200b\u200bby the recipients of funds. This is stated in clause 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 the payers themselves, additional identification of payments is not required - the identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, in the "Code" field, it is enough to indicate the value "0". Banks are obliged to execute such orders 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 No. ЗН-4-1 / 6133 dated April 8, 2016).

	If the payment of taxes, fees, insurance premiums is made at the request of the 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 FSS of Russia dated February 21, 2014 No. 17-03-11 / 14-2337

From March 31, 2014 in the requisite " The code»In payments, payment orders for the transfer of funds in payment of taxes, fees and other payments to the budgetary system of the Russian Federation, a unique accrual identifier (UIN) is indicated.

UIN is a unique number that will allow verifiers to quickly reflect the received payment in the program. Knowing the UIN, officials will not need to drive in other data - the company's INN, KPP, KBK. Tax inspectors will assign unique codes to taxes. And the codes for insurance premiums are specialists from the Pension Fund of the Russian Federation and the FSS.

In accordance with the Regulation of the Bank of Russia dated June 19, 2012, clause 1.21.1 No. 383-P "On the rules for transferring funds", the UIN is indicated in the orders in cases of its appropriation by the recipient of funds, for example, the Social Insurance Fund of the Russian Federation (FSS RF), the Pension Fund of the Russian Federation (PF RF) or the Federal Tax Service of the Russian Federation.

1.21.1. The orders indicate the unique identifier of the payment in cases of its assignment by the recipient of funds. The unique identifier of the payment is communicated by the recipient of funds to the payer in accordance with the agreement. The beneficiary's bank controls the unique identifier of the payment in the cases and in the manner prescribed by the agreement with the beneficiary. In the event of a transfer of funds to the bank account of the recipient of funds, opened for the purpose of identifying the payment, the formation and control of the unique identifier of the payment shall be carried out in the manner prescribed in Appendix 12 to these Regulations.

In orders for the transfer of funds in payment of payments that are sources of income generation for the budgets of the budgetary system of the Russian Federation, other payments received on the accounts of the Federal Treasury, and payments for the performance of work, the provision of services by budgetary and autonomous institutions (hereinafter referred to as orders to transfer funds in payment of payments to the budget system of the Russian Federation) unique payment identifier (win) is indicated in accordance with the requirements of regulatory legal acts adopted on the basis of Part 1 of Article 8 of Federal Law No. 161-FZ by the Ministry of Finance of the Russian Federation in agreement with the Bank of Russia.

The instructions for the transfer of funds indicate a unique identifier of the payment in accordance with federal laws, regulatory legal acts of the Russian Federation.

Information about UIN for those charges that are made by the FSS, PF RF or FTS RF will be brought to payers of insurance premiums and taxes as part of the requisites of claims for payment of arrears on insurance premiums and taxes, interest and fines.

And since the amount of insurance premiums payable is the payer calculates independently, then in the "Code" variable of the order for the transfer of insurance premiums indicates the value " 0 ».

Enter a unique payment identifier (UIP). These are 20 or 25 characters. The UIP should be reflected in the payment order only if it is established by the recipient of funds. The payers should also be informed of the UIP values \u200b\u200bby the recipients of funds. This is stated in clause 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 the payers themselves, additional identification of payments is not required - the identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, in the "Code" field, it is enough to indicate the value "0". Banks are obliged to execute such orders and are not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter from the Federal Tax Service dated 08.04.2016 No. ZN-4-1 / 6133).

If the payment of taxes, fees, insurance premiums is made at the request of the 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 and in the letter of the FSS dated February 21, 2014 No. 17-03-11 / 14-2337

In cases where the payer does not have information about the UIN, assigned by budget recipients in the orders for the transfer of funds upon payment of penalties and fines, for each of these charges, the value “0” is indicated in the “Code” variable.

The main thing is that field 22 cannot remain completely empty. Otherwise, banks simply won't process the payment. However, errors in the UIN will not lead to arrears. After all, officials can identify the payment by other details - the KBK, the account of the Federal Treasury. In other words, the absence of a UIN does not prevent verifiers from making a payment.

We were again "divorced" and put the country "on the ears." We all thought, wondered where to get this abstruse UIN, and in general, what kind of beast it was. In fact, it turned out to be so much ado about nothing. : 6: If we are in debtors and they send us a claim for payment of fines, arrears, etc. and if there is this UIN, we will indicate the UIN. Serviceable taxpayers have nothing to indicate, so we set a big 0 .