Income tax status in the payment order. The originator's status in the payment order. What to do if it is incorrectly specified

The payer's status in the payment order is a mandatory requisite that must be indicated by both the company and individual entrepreneur... Consider the status of payers, indicated when paying taxes and contributions in 2019.

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What is the status of a taxpayer in a payment order

The status of a taxpayer in a payment order is a two-digit code from 01 to 26. It is indicated in 101 fields of the document. If you enter an incorrect code, the Treasury will include the transferred amount in outstanding payments. We'll have to clarify the payment.

How the payer statuses changed in 2019

The status codes for the compilers of payments for the payment of taxes and insurance premiums are given in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. There are 27 of them.

The administration of insurance premiums, except for contributions for “injuries”, was transferred to the Federal Tax Service. We made the corresponding changes in the part of the status codes. Now the payment with the administrator code "182" (tax) for the transfer of insurance premiums is filled in the same way as the payment for taxes. There are differences only in terms of the CSC and the purpose of payment.

The list of codes was also supplemented in terms of codes for paying off debts to the budget by third parties. The possibility of such a transfer is specified in paragraph 1 of Article 45 of the Tax Code.

Thus, when compiling the 2019 payment order for the payment of statutory contributions, the company puts code 01 in field 101. Individual entrepreneurs indicate 09. Moreover, they also do this when paying contributions to the Pension Fund for themselves and their employees.

When paying contributions for injuries, companies indicate 08. Individual entrepreneurs put code 09.

When paying personal income tax, firms and individual entrepreneurs put the same code - 02.

All payer status codes for 2019 in one table

Find out what status in a payment order you need to set using our table with a complete list of codes.

Status codes for individual entrepreneurs for contributions for themselves and for the employee

The Federal Tax Service, by letter of February 15, 2017 No. ZN-3-1 / 978, additionally explained how to set codes when paying insurance premiums and taxes to an individual entrepreneur for himself and for the employees he hired. In the first and second cases, code 09 must be specified.

How to indicate the status in the payment order (sample 2019)

The form of a payment order, including for the payment of taxes and insurance premiums, is a mandatory document. The Bank of Russia approved the form of this form by order No. 383-P of June 19, 2012.

Indicate the taxpayer status code in field 101 of the payment order only when transferring money to the budgetary system of the Russian Federation. When transferring amounts to your counterparties, leave this field blank.

• See filling in the payment order 2019 premiums (samples).

How to fix an error in the status of a taxpayer in a payment order

In practice, the accountant may incorrectly indicate the status code in the payment order. In this case, you will have to deal with the specification of the payment. How to do this depends on two factors.

1. The accountant discovered the error on his own
2. The tax office found the error.

In the first case, prepare an application to the Federal Tax Service Inspectorate to clarify the payment in free form. Provide in it all the necessary information to identify the company as a payer (in particular, its name, address, TIN, KPP, OGRN). See sample:

Attach a copy of the erroneous payment to the application.

If the inspectors find an error, they will inform the company about it in accordance with the new rules for dealing with unclear payments (approved by order No. ММВ-7-22 / 579 @ of 25.07.2017). I will send you an information message indicating the error code for payments (code 15).

When the IFTS receives the documents, it can reconcile the amounts paid. After that, within ten days from the date of receipt of documents or signing of the reconciliation act (if carried out), a decision will be made.

The tax office is obliged to notify the firm of the decision taken within 5 working days.

If the bank made a mistake, the company has the right not to make any corrections in the payment order. The IFTS, after reconciliation with the company, will contact the credit institution for a copy of the erroneous payment.

In conclusion, we present in the table the features of using status codes by legal entities and individual entrepreneurs:

Attached files

• Payment order form.xls
• Status codes 2018.docx

In most cases, an order for the payment of funds issued on behalf of a private merchant must reflect the status of the originator - individual entrepreneur. We will tell you what code values \u200b\u200bare allocated for this category of payers in 2019 and what, according to the rules, they mean.

What to be guided by and where to indicate

Entrepreneurs put down their status as an individual entrepreneur in 2019 in accordance with Appendix No. 5 to the order of the Ministry of Finance No. 107n of 2013.

By the way, we would like to draw your attention to the fact that since the end of April 2017, this regulatory document has been in effect in a new edition. The reason is the amendments to the tax legislation, where from 01.01.2017 most of the rules on insurance contributions to extra-budgetary funds (except for the FSS for injuries) have been transferred.

Field 101 of interest to us - the status of the originator - sees the individual entrepreneur in the payment order in 2019 in the upper right corner. If the payment is addressed to the budgetary system of Russia (including off-budget funds), then a two-digit numerical code must be entered. When the payment is made between individuals and is not related to public finance, field 101 is left blank.

Thus, the status of the originator in IP payments is indicated when transferring:

• taxes;
• fees;
• contributions to extrabudgetary funds;
• state fees;
• other payments (arrears, penalties, fines, interest, etc.).

What to indicate

Payment order Is a unified document according to which the payer gives an order to the bank to transfer the amount of money to the recipient's account. The form of the payment order is approved in the Regulation of the Central Bank of the Russian Federation No. 383-P dated June 19, 2012 (Appendix 3). The structure of the document and the meanings of the codes are indicated there.

Field 101 in the 2019 payment order often raises many questions from accountants, we will analyze in detail how to fill it out correctly.

Payment order: field 101 payer status codes

The status indicator 101 in the payment order of 2019 is a two-digit code in accordance with Appendix. 5 of the order of the Ministry of Finance dated 12.11.2013 No. 107n. It is intended to clarify information on payments to the country's budget.

Here are some examples of field 101:

• 01 - taxpayers who are legal entities, this cipher is indicated when the institution pays contributions, tax fees, which are controlled by the Federal Tax Service, "for itself";
• 02 - indicate organizations and entrepreneurs who are tax agents;
• 09 - indicates an entrepreneur who pays contributions and tax payments, which are controlled by the Federal Tax Service, both "for himself" and for employees.

Field 101 in the payment order: transfer of taxes and contributions

We will tell you how to fill in field 101 in a payment order in different situations. Statuses for the most controversial cases:

1. Organizations that list in the Federal Tax Service indicate the code "01", which is indicated in Appendix. 5 to the order of the Ministry of Finance No. 107n.
2. Organizations and individual entrepreneurs transferring contributions from industrial accidents to the FSS indicate in field 101 the code "08".
3. In cases where the institution is a tax agent, for example, for personal income tax, the VAT code "02" is indicated in field 101.
4. PI when transferring indicate in field 101 the code "09".

Invalid payer status: procedure

If field 101 in the 2019 payment order is filled in incorrectly, the organization may experience arrears. This is due to the fact that according to different statuses of the payer, tax authorities indicate the amount on different personal accounts. For example, one organization can be both a VAT payer and a tax agent for this tax. In this situation, if you specify the wrong status, there may be arrears for one type of tax and overpayment for another.

The tax authorities will charge interest and fines, since the tax amount was not actually paid on time. In order to prevent this from happening, submit to the tax application for clarification of the payment (letter of the Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7 / 19125). In the application, indicate the number and date of payment, and attach a copy of it. Upon receipt of the application, the tax authorities will reconcile the calculations and make a decision. If it is positive, then the penalties are canceled. The inspectorate must notify its decision within 5 days.

There is a second option to fix the error:

• transfer the required amount using the correct details;
• return the excess amount paid.

In the second case, there will be no penalty, but the tax authorities will not remove the penalty. Since the payment date will be later with the correct details.

Companies and individual entrepreneurs must indicate the status of the payer in the payment order in 2019. The status consists of two digits and is indicated in field 101 of the payment order.

From January 1, new rules for payment orders are in effect. For instructions on how to fill out the status in the payment order, read the Simplified magazine.

Payer status: what to indicate in 2019 in payments for contributions and taxes

When filling out a payment order for paying taxes and insurance premiums, the payer indicates his status (code) in field 101.

By order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the list of payer status codes was approved.

Code 08 is no longer indicated

Previously, when transferring any type of insurance premiums in field 101, the code "08" was indicated, which means: "the payer is a legal entity (notary in private practice; lawyer; individual entrepreneur; head of a peasant / farm enterprise) transferring funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation ”.

Now the rules are like this. In payments for contributions, put code 01 when paying contributions to the Federal Tax Service for pension, medical and social insurance... When paying contributions for themselves, individual entrepreneurs are assigned the status 09.

Code 08 should only be used when paying personal injury contributions.

IP status in payment order

Until now, it was unclear what status an individual entrepreneur should write when paying contributions for himself and his employees: 09 or 08.

According to the latest clarifications of the Ministry of Finance, the entrepreneur indicates the following status code:

09 - individual entrepreneur contributions

09 - IE contributions for employees

What is the status when paying personal income tax?

When paying personal income tax, you must indicate the status 02.

What is the status when paying contributions to the FSS?

08 - contributions for injuries

01 - social security contributions

STS payer status

When paying STS, it is indicated:

01 - if the payer is an organization

09 - if the payer is an individual entrepreneur

The main statuses in the payment, taking into account the latest changes

So, let's list the statuses that are indicated in the payment order:

01 - when paying taxes, fees and contributions (except for contributions for injuries)

02 - upon payment of personal income tax from employees' salaries

08 - contributions for injuries

09 - individual entrepreneur contributions

09 - IE contributions for employees

Sample payment, where the status indicator is indicated (field 101)

Due to the fact that since 2017 the tax office administers the payment of insurance premiums, the payer must indicate the code "01" in the payment order.

Thus, now the execution of a payment order for the transfer of insurance premiums is identical to a payment order for the payment of taxes. Difference in BCC and purpose of payment.

Now you can pay off your debts to the budget at the expense of third parties. This is directly indicated by paragraph 1 of Art. 45 of the Tax Code of the Russian Federation. In this regard, the list of codes for field 101 has been supplemented.

Here is an updated list of payer status codes for 2019.

Payer status codes for 2019

Status of contributions and taxes for individual entrepreneurs

In 2019, when transferring insurance premiums for employees, an individual entrepreneur puts the code "09" in the payment order, in the absence of personnel - also "09" (letter of the Federal Tax Service of Russia dated February 15, 2017 No. ZN-3-1 / 978).

What to do if the payer's status was indicated incorrectly

Non-critical errors in the payment order can be corrected by specifying the payment. Such errors include the wrong payer's status in field 101.

To clarify the payment, you need to submit an application to the IFTS at the place of registration of the company. The application must indicate:

• number, date and amount of the payment order in which the mistake was made;
• indicate that exactly field 101 was filled in incorrectly;
• indicate the correct status of field 101.

The application must be accompanied by a certified copy of the payment document in which the mistake was made.

After receiving the application, the tax office will reconcile the taxes and contributions paid by your organization.

• 10 days from the date of receipt of the application for clarifying the payment (if no joint reconciliation was performed)
• 10 days from the date of signing the reconciliation act (if a joint reconciliation was made).

The IFTS is obliged to notify about the decision taken within five working days after receiving the application.

Even if, due to an error in field 101, you have already managed to accrue penalties, after making a decision to clarify the payment, the tax authority will be obliged to remove them.

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When drawing up an order for the payment of personal income tax, the status of the originator is a mandatory element of this settlement document, which must be filled out. We will tell you how to enter the correct code, taking into account the latest changes in tax legislation.

Registration of the order form

Income tax from individuals - this is one of the obligatory payments to the budget. Therefore, the status of the compiler for personal income tax in 2019 must certainly be indicated in the order for its transfer.

In 2019, the order form for the payment of personal income tax, as well as other taxes, fees, insurance contributions to off-budget funds, etc., was approved by the Central Bank of Russia Resolution No. 383-P.

When personal income tax transfers the originator's status in the payment order is entered in field 101. This is the upper-right corner of the form.

When listed in personal income tax budget the originator status in 2019 is a two-digit numeric code.

When paying personal income tax, the status of the originator in the payment must be filled out. You cannot put a zero value ("0") or leave field 101 empty.

What to indicate

The corresponding status of the originator in the payment order for personal income tax in 2019 and in the future is affixed in accordance with Appendix No. 5 to the order of the Ministry of Finance No. 107n 2013.

By the way, we note that since the end of April 2017, this regulatory document has been in effect in a new edition (order of the Ministry of Finance No. 58n dated 05/04/2017, valid from 25/04/2017 and partially from 02/10/2017) The reason is the amendments to the tax legislation, where from 01.01.2017 most of the rules on insurance contributions to extra-budgetary funds (except for the FSS for injuries) have been transferred. Therefore, the status of the originator when paying personal income tax must be indicated taking into account these changes.

The table below will help you figure out the affixing of the status of the compiler in personal income tax 2019.