Line 110 in the payment order. Filling in the payment order fields: okud, bik, payer status, checkpoint, kbk, oktmo (okato) code, basis of payment, tax period, etc. Filling in the "101" variable

In 2019 there is new order filling in the field 110 v payment order... Let's figure out which type of payment to enter in the payment field 110 when transferring taxes and fees, consider examples.

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Form 0401060 of a payment order, including for the payment of taxes and insurance premiums, as well as the procedure for filling it out, the Bank of Russia approved on June 19, 2012 by order No. 383-P. The payment order looks like this:

What to enter in field 110 of the payment order?

Field 110 is intended to indicate the type of payment. It is located at the top of the payment system, where the data about the recipient is indicated.

To learn how to fill in the payment order correctly, see the article "Payment order: fields to fill in 2019"

Changes in the order of filling in this requisite occurred quite often. So, on April 30, 2014, the Ministry of Finance allowed not to fill it out, starting in 2015 (order of the Ministry of Finance No. 126n). In December 2014, the Bank of Russia recommended specifying the type of payment “0” (letter from the Central Bank of the Russian Federation dated 30.12.2014 No. 234-T), and a year later canceled this recommendation (instruction of the Central Bank of the Russian Federation dated 06.11.2015 No. 3844-U).

The Bank of Russia made further changes to the indicator of the type of payment in the payment order on July 5, 2017 by Ordinance No. 4449-U. For field 110, a special variable "1" was set. This is the payout code budget funds as:

• monetary allowances or maintenance for civil servants, including life maintenance of judges;
• salaries to employees of state and municipal institutions, as well as state extra-budgetary funds;
• state-established scholarships;
• pensions and other social payments from the PFR.

Thus, commercial companies and sole proprietors do not have to fill out payment type 110 when paying taxes and insurance premiums. They leave this field blank. The tax authorities and non-budgetary funds will establish the type of payment for the BCC (order of the Ministry of Finance dated October 30, 2014 No. 126).

Filling in payment orders for the transfer of taxes and fees 2019

Payments for transferring taxes and contributions look like this:

Sample payment order 2019 (download)

This section contains examples of payment processing for the most frequently paid taxes:

• Sample payment for the transfer of income tax
• Sample payment for transferring contributions for compulsory insurance
• Sample payment for the transfer of transport tax
• Sample payment for the transfer of personal income tax from employee income

Payment order fields 2019

Attached files

• Sample filling out a payment order 2018 income tax.doc
• A sample of filling out a payment order 2018 NDFL IE.doc
• A sample of filling out a payment order 2018 NDFL.doc
• Sample of filling out payment order 2018 insurance premiums.doc
• Sample filling out a payment order 2018 transport tax.doc

A payment order is used for non-cash payments, as well as for the payment of taxes and insurance premiums.

In the form of a payment order, fields are highlighted in red, which are worth paying attention to in connection with the changes that came into force on January 1, 2014.

Field 22 "Code"

A new requisite "UIN" is introduced

In 2014 appeared new props - "Unique identifier of accrual" (UIN). Data about it is provided by the administrator of budget revenues.
Props "UIN" from January 1 to March 30, 2014

The unique identifier of the accrual is indicated first in the "Purpose of payment" variable and consists of 23 characters: the first three characters take the value "UIN", characters 4 to 23 correspond to the value of the unique identifier of the charge.
To highlight information about the unique accrual identifier, the symbol “///” is used after the unique accrual identifier.
For example: “UIN12345678901234567890 ///”.

Unique identifier for the payment

Until March 31, 2014 in field 22 "Code" the value of the variable is not indicated
From March 31, 2014, the rules for filling in the “Code” field come into force (Bank of Russia Ordinance No. 3025-U dated July 15, 2013). In addition to the concept of "UIN", there is also the concept of " unique identificator payment (UIP) ".

UIP will be indicated in the "Code" field (22). On paper, it may be allowed to indicate a unique payment identifier in two or more lines.

At the same time, paragraph 12 of Appendix 2 and paragraph 7 of Appendix 4 to it is said that the "Code" variable indicates the unique identifier of the charge.
From the above, we can conclude that UIN and UIP are one and the same indicator.

How to find out the UIN value and fill it out in the payment order 2014

To find out the value of UIN, an organization must contact the tax office, the Pension Fund or the territorial office of the FSS of the Russian Federation directly.

Rules for filling out a payment order:
- January 1 to March 30, 2014.
The field "Purpose of payment" is filled in "UIN12345678901234567890 /// Insurance premiums ..." or "UIN0 /// Insurance premiums ..." (if there is no UIN)
- from March 31, 2014. The field "Code" is filled in 20 characters.

Field 101 "Payer status"

If there are records in fields 104-110 of the settlement document, field 101 must be filled in.

In field 101 of the payment order, the status of the payer is indicated. This indicator can take values \u200b\u200b01-26.

The number of possible values \u200b\u200bof the payer's status has increased, but this has not affected. Since the beginning of 2014, when transferring any payment cards, you must set the status 08.

Field "101" can have the following statuses:
“01” - taxpayer (payer of fees) - legal entity;
“02” - tax agent;
"03" - the organization of the federal postal service, which made the order on the transfer money for each payment natural person;
“04” - tax authority;
“05” - territorial bodies of the Federal Bailiff Service;
“06” - a participant in foreign economic activity - a legal entity;
“07” - customs authority;
"08" - the payer is a legal entity (individual entrepreneur) that transfers funds to pay insurance premiums and other payments to budget system Russian Federation;
“09” - taxpayer (payer of fees) - individual entrepreneur;
“10” - taxpayer (payer of fees) - notary engaged in private practice;
“11” - taxpayer (payer of fees) - a lawyer who has established a lawyer's office;
“12” - taxpayer (payer of fees) - head of a peasant (farm) economy;
“13” - taxpayer (payer of fees) - another natural person - bank client (account holder);
“14” - a taxpayer making payments to individuals;
“15” - a credit institution (a branch of a credit institution), a paying agent, a federal postal organization, which have drawn up a payment order for the total amount with a register for the transfer of funds received from payers - individuals;
“16” - a participant in foreign economic activity - an individual;
“17” - a participant in foreign economic activity - an individual entrepreneur;
“18” - a payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments;
“19” - organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from wages (income) of a debtor - an individual in repayment of arrears on payments to the budgetary system of the Russian Federation on the basis of an executive document sent to the organization in accordance with the established procedure;
“20” - 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;
“21” - a responsible member of the consolidated group of taxpayers;
“22” - a member of the consolidated group of taxpayers;
“23” - bodies controlling the payment of insurance premiums;
“24” - payer - an individual transferring funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation;
“25” - the guarantor banks that drew up an order to transfer funds to the budget system of the Russian Federation upon refund of value added tax, excessively received by the taxpayer (credited to him) in a declarative procedure, as well as upon payment of excise taxes calculated on sales excisable goods outside the territory of the Russian Federation, and excise taxes on alcoholic and (or) excisable alcohol-containing products;
“26” - 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 to pay mandatory payments included in the register of creditors' claims in the course of the procedures applied in the case of bankruptcy.

Field 104 "Budget classification code"

In field 104 you need to enter a 20-digit number. Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n approved the codes budget classification for 2014.

The changes concerned the payment of contributions to the Pension Fund of the Russian Federation, starting with the transfer for January, one payment order must be formed to pay insurance contributions to the pension fund of the Russian Federation. The rest of the codes remain the same.

Insurance premiums for December 2013 must be transferred in two payments to the BCC that were in effect in 2013.

List of BCC for 2014 for main taxes and contributions:

Personal income tax - 182 1 01 02 010 01 1000 110

Insurance contributions to the Pension Fund for payments 392 1 02 02 010 06 1000 160
insurance part of labor pension

Insurance premiums to the Pension Fund 392 1 02 02131 06 1000 160
employees in accordance with List No. 1

Insurance premiums to the Pension Fund for 392 1 02 02 132 06 1000 160
additional tariff from payments
employees in accordance with List No. 2

Insurance premiums to the FFOMS 392 1 02 02 101 08 1011 160

Insurance contributions to the FSS RF 393 1 02 02 090 07 1000 160

Insurance premiums in case 393 1 02 02 050 07 1000 160
injury rate in the FSS RF

Additional insurance premiums 392 1 02 02 041 06 1100 160
in the Pension Fund for the funded part
labor pension of employees.
The employer withholds them from the salary
employee based on application

Employer's contributions to the funded 392 1 02 02 041 06 1200 160
part of the labor pension.
At the discretion of the employer.

Field 105 "OKTMO"

Since 2014, in payment orders, the OKATO code has been replaced with a code from the new All-Russian Classifier of Territories municipalities (OKTMO) (Rosstandart order of June 14, 2013 No. 159-st "On the adoption and implementation of the All-Russian classifier of municipal territories OK 033-2013").

For municipalities, OKTMO codes consist of 8 characters, and for settlements - of 11.

In new and old codes, the first two digits will match, and the rest will change.

The last 3 characters of the OKTMO code indicate settlements that are part of municipalities.

You can find out your OKTMO code on the website of the Federal Tax Service of Russia or in the tax office.

Field 106 "Basis of payment"

The codes of the reasons for payment are given in clause 7 of Appendix 2 to Order No. 107n, in terms of personal income tax and insurance premiums, they remained the same as in 2013.

When making a current payment, the field takes on the value "TP"

If 0 is entered in field 106, the inspectors independently attribute the received funds to one of the reasons for payment.

The main meanings of variable 106:

"TP" - payments current year;
“ZD” - voluntary repayment of debt but expired tax, settlement (reporting) periods in the absence of a tax authority's requirement to pay taxes (fees);
“BF” - current payment of an individual - a bank client (account holder), paid from his bank account;
“TR” - repayment of debt at the request of the tax authority for the payment of taxes (fees);
“RS” - repayment of debt in installments;
“OT” - repayment of deferred debt;
“RT” - repayment of the restructured debt;
“PB” - repayment by the debtor of the debt in the course of the procedures applied in the bankruptcy case;
“PR” - repayment of debt, suspended for collection;
“AP” - debt repayment under the inspection certificate;
“AR” - debt repayment according to the executive document;
“IN” - repayment of the investment tax credit;
“TL” - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party of the debt in the course of the procedures applied in the bankruptcy case;
“ZT” - repayment of current debt in the course of the procedures used in the bankruptcy case.

Field 107 "Tax period"

The "Tax period" field is used to indicate the frequency of payment of tax (due) or a specific date of payment established by law (clause 8 of Appendix 2 to Order No. 107n).

Field 107 has 10 characters, eight are semantic, and two are separators and are filled with dots.

The first two digits of the tax period indicator are intended to determine the frequency of payment, which can be monthly, quarterly, semi-annual or annual.

“MC” - monthly payments;
“КВ” - quarterly payments;
“PL” - semi-annual payments;
“GD” - annual payments.

When transfer of personal income tax or insurance premiums, the monthly frequency is indicated (1st and 2nd digits).
3rd and 6th characters are dots.
In the 4th and 5th digits, the month is put down (values \u200b\u200bcan vary from 01 to 12).
In the 7-10th signs - the year.

In the "Tax period" field, you must reflect the period for which the payment or additional payment of the tax payment is made, regardless of the date of transfer of funds.

When making a payment for December 2013, MS.12.2013 is indicated. For January 2014, the field indicates the value of MS.01.2014.

Field 108 "Document number"

The field 108 indicates the number of the document on the basis of which the payment is made. This indicator depends on the value of field 106 "Basis of payment".

If the company fulfills the requirement of the tax inspectorate or transfers funds according to various decisions and definitions, in field 108 it is necessary to indicate the numbers of the executed documents without the sign "No." (clause 9 of Appendix 2 to Order No. 107n).

If the current payment is transferred or the debt is voluntarily repaid (there is no requirement of the tax authority, the Pension Fund of the Russian Federation or the Federal Security Service of the Russian Federation), put 0 in field 108.

Field 109 "Document Date"

When transferring current payments in field 109, you must indicate the date of signing the declaration (calculation) in accordance with paragraph 2 of paragraph 10 of Appendix 2 to Order No. 107n.

The requisite of field 109 consists of 10 characters: the first 2 characters indicate a calendar day, the 4th and 5th — the month, from the 7th to 10th — the year.

In cases where the company transfers the payment before the submission of the declaration, field 109 is set to 0. For example, contributions to the FIU for December 2013 must be paid before January 15, 2014, and the company will submit the settlement for 2013 only in February.

Field 110 "Payment type"

From January 2014, the number of codes for the payment type will change:
PE - payment of interest;
PC - payment of interest;
0 - other cases.

This is done in order to simplify filling out a payment order, as well as to remove unnecessary confusion with the types of payments.

Thus, for payment of personal income tax and contributions to extra-budgetary funds in payment orders sent after January 1, 2014, it will be necessary to put 0.

Field 24 "Details of payment"

The general requirements for the purpose of payment have not changed - it is necessary to indicate the name of goods, works, services, the number and date of the trade document, the contract.

As for VAT, it follows from the new rules that payers fill in the tax as part of the payment at will. The previous rules required that a separate line of VAT be required or that the tax was not paid. Banks still require to write in the purpose of payment, whether its amount includes VAT. Therefore, it is safer not to give up such information yet.

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Appendix No. 2
to the order of the Ministry of Finance of the Russian Federation
dated 12.11.2013 No. 107n

RULES FOR INDICATING THE INFORMATION IDENTIFYING THE PAYMENT IN THE ORDERS TO TRANSFER MONEY FOR THE PAYMENT OF TAXES, CHARGES AND OTHER PAYMENTS TO THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION ORDER
(as amended on 05-04-2017 No. 58n)

2. These Rules apply to:
taxpayers and payers of fees, insurance premiums and other payments, tax agents, tax authorities, legal and authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons performing, in accordance with the legislation of the Russian Federation, the payer's obligation to pay payments to the budget system of the Russian Federation;
territorial bodies Federal Treasury (hereinafter referred to as the Federal Treasury bodies) when drawing up orders to transfer funds to the account of the Federal Treasury body from other accounts opened to the Federal Treasury bodies, including:
- when they transfer funds to the account of the Federal Treasury body on behalf of the participants budget process, legal entities (their separate subdivisions) that are not recipients of budget funds in accordance with the budgetary legislation of the Russian Federation (hereinafter referred to as non-participants in the budgetary process), which, in accordance with the legislation of the Russian Federation, have opened personal accounts in the Federal Treasury in accordance with the established procedure;
- when drawing up orders for the transfer of funds on behalf of the territorial bodies of the Federal Bailiff Service to the budgetary system of the Russian Federation when paying off the payer's debt of taxes, fees, insurance premiums and other payments at the expense of funds collected from him in the course of enforcement actions;
financial bodies of the constituent entities of the Russian Federation and financial bodies of municipalities (hereinafter referred to as financial bodies) when drawing up orders to transfer funds from the accounts of financial bodies to the account of the Federal Treasury body on behalf of participants in the budget process and non-participants in the budget process, which, in accordance with the legislation of the Russian Federation, are open in the established the order of personal accounts in the financial authority;
credit institutions (branches of credit institutions) when drawing up orders for the transfer of funds to pay taxes, fees, insurance premiums and other payments received from payers - individuals;
organization of federal postal services when drawing up orders for the transfer of funds in payment of taxes, fees, insurance premiums and other payments received from payers - individuals;
organizations and their branches (hereinafter - organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts in taxes, fees, insurance premiums and other payments on the basis of an executive document sent to the organization in the prescribed manner.

3. An order to transfer funds is drawn up using only one BCC code.
In one order for the transfer of funds under one code of the budget classification of the Russian Federation, only one value of the basis for payment, indicated in accordance with paragraph 7 of these Rules, can be filled in.

4 ... If an order for the transfer of funds is indicated in the requisite "101" in accordance with the Rules for specifying information identifying the person or body that issued the order for the transfer of funds in payment of payments to the budget system of the Russian Federation, one of the statuses "09" - "13" and the simultaneous absence of the unique identifier of the accrual in the "Code" variable of the order for the transfer of funds, the indication of the TIN value of the payer - individual in the "TIN" variable of the payer is mandatory.
When drawing up an order to transfer funds in payment of taxes, fees, insurance premiums, and other payments in the details "104" - "109" and "Code" information is indicated in the manner established, respectively, by paragraphs 5 - 12 of these Rules.
If it is impossible to indicate a specific value of the indicator in the details "106" - "109" and "Code" of the order for the transfer of funds, zero "0" is indicated.

Note:. It is clarified what value of UIN to put to the CODE variable in field 22 of the payment order.

Information about the unique identifier of the accrual, as well as the information specified in the details "106" - "109", "Purpose of payment" of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the corresponding details of the register formed for the payment order for the total amount with the register, in accordance with the Regulation of the Bank of Russia Regulation of the Bank of Russia No. 384-P.

Credit institutions (branches of credit institutions) when drawing 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, in the details "104", "105" and "107" of the order for the transfer of funds indicate the corresponding values \u200b\u200bfrom the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details "106", "110" and "Code" of the order for the transfer of funds indicate zero ("0").

The requirement to fill in the "Code" variable applies to orders to transfer funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

In the event that an order for the transfer of funds is drawn up by a legal, authorized representative or other person acting as a payer - individual entrepreneur, a notary in private practice, a lawyer who established a lawyer's office, the head of a peasant (farm) economy, an individual for payment of payments to the budgetary system of the Russian Federation, in the "Purpose of payment" variable of the register formed for the payment order for the total amount with the register, information is indicated in accordance with the procedure provided for in subparagraph 7 of paragraph 13 of these Rules.

Credit institutions (branches of credit institutions), when drawing 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, indicate in the details of the order to transfer funds:
in the requisite "101" - in accordance with the Rules for specifying information identifying the person or body that made the order to transfer funds in payment of payments to the budget system of the Russian Federation, the status indicator "27";

in the details "104", "105", "107" and "Code" - the corresponding values \u200b\u200bfrom the order for the transfer of funds, the funds for which are not credited to the recipient;

in variable "106" - zero ("0").

5 . In the props " 104 "of the order for the transfer of funds, the BCC value is indicated in accordance with the legislation of the Russian Federation, consisting of 20 characters (numbers), while all BCC characters cannot simultaneously take on the value zero (" 0 ").

6. In the props " 105 "instructions for the transfer of funds indicate the value of the code assigned to the territory of the municipality (inter-settlement territory) in accordance with All-Russian classifier territories of municipalities (hereinafter - OKTMO), and consisting of 8 characters (numbers), while all the characters (numbers) of the OKTMO code simultaneously cannot take the value zero ("0"). In this case, the OKTMO code of the territory on which funds are mobilized from the payment of tax, collection, insurance premiums and other payments is indicated. When paying a tax payment on the basis of tax return (calculation) in variable "105" the OKTMO code is indicated in accordance with the tax declaration (calculation).

If the value zero ("0") is indicated in the requisite "106" of the money transfer order, the tax authorities, if it is impossible to unambiguously identify the payment, independently refer the received funds to one of the above payment grounds, guided by the legislation on taxes and fees.

8 . In the props " 107 "instructions for the transfer of funds indicate the value of the indicator of the tax period, which has 10 characters, eight of which have semantic meaning, and two are separating characters and are filled with a period (". ").

The indicator is used to indicate the frequency of payment of a tax payment or a specific date of payment of a tax payment, established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annual or annual.

The first two digits of the tax period indicator are intended to determine the frequency of payment of the tax payment established by the legislation on taxes and fees, which is indicated as follows:
"MC" - monthly payments;
"КВ" - quarterly payments;
"PL" - semi-annual payments;
"ГД" - annual payments.

In the 4th and 5th digits of the tax period indicator for monthly payments, the number of the month of the current reporting year is entered, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half-year.

The month number can take values \u200b\u200bfrom 01 to 12, quarter number - from 01 to 04, half-year number - 01 or 02.

In the 3rd and 6th digits of the tax period indicator, a dot (".") Is put down as separating characters.

In 7-10 digits of the tax period indicator, the year for which the tax is paid is indicated.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled with zeros ("0"). If the legislation on taxes and fees for an annual payment provides for more than one deadline for the payment of a tax payment and specific dates for the payment of tax (collection) are set for each period, then these dates are indicated in the indicator of the tax period.

Examples of filling out the indicator of the tax period:
MS.02.2013; "KB.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".

The tax period is indicated for payments of the current year, as well as in the case of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (due) for the expired taxable period in the absence of a tax authority request to pay taxes (fees). In the indicator of the tax period, you should indicate the tax period for which the payment or additional payment of the tax payment is made.

When repaying deferred, deferred, restructured debt, repayment of debt suspended for collection, repayment of debt at the request of the tax authority for the payment of taxes (fees) or repayment of debt in the course of the procedures applied in the bankruptcy case, repayment of the investment tax credit in the indicator of the tax period in In the format "day.month.year", a specific date is indicated, for example: "09/05/2013", which is interconnected with the indicator of the basis of payment (paragraph 7 of these Rules) and can mean, if the indicator of the basis of payment is important:
"ТР" - the payment deadline set in the tax authority's request for the payment of taxes (fees);
"РС" - the date of payment of a part of the tax by installments in accordance with the established schedule of installments;
"FROM" is the date of completion of the deferral;
"RT" - the date of payment of a part of the restructured debt in accordance with the restructuring schedule;
"PB" - the date of completion of the procedure applied in the bankruptcy case;
"ПР" - the date of completion of the suspension of collection;
"IN" - the date of payment of a part of the investment tax credit.

In the case of making a payment in order to pay off a debt under an act of an audit ("AP") or an executive document ("AR"), zero ("0") is indicated in the indicator of the tax period,

In the event of early payment of the tax payment by the payer, the indicator of the tax period indicates the first forthcoming tax period for which the tax (due) must be paid.

nine . In the props " 108 "of the order for the transfer of funds, the number of the document is indicated, which is the basis for payment and can take the following form:
"TR" is the number of the tax authority's claim on payment of tax (due, insurance premiums);
"RS" - the number of the decision on the installment plan;
"OT" is the number of the decision to defer;
"RT" is the number of the restructuring decision;
"PB" is the number of the case or material considered by the arbitration court;
"PR" - number of the decision to suspend collection;
"AP" is the number of the decision to prosecute for committing a tax offense or refuse to prosecute for committing a tax offense;
"AR" - the number of the executive document and filed on the basis of its enforcement proceedings;
"IN" - number of the decision on the provision of an investment tax credit;
"TL" is the number of the arbitration court's ruling on the satisfaction of the statement of intent to settle the claims against the debtor.

When specifying the number of the corresponding document, the "No." sign is not affixed.

When paying current payments, including on the basis of a tax declaration (calculation), or voluntary repayment of debt in the absence of a tax authority's requirement to pay tax (due, insurance premiums) (the basis of payment indicator has the value "TP" or "ЗД") in the indicator the document number is indicated by zero ("0").

When drawing up an order to transfer funds in payment of tax payments, insurance premiums of a payer - an individual - a bank client (account holder) on the basis of a tax declaration (calculation), zero ("0") is indicated in the "108" variable.

When a credit institution (branch of a credit institution) draws up an order to transfer 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, the number of the money transfer order is indicated in the requisite "108" of the order to transfer funds funds, funds for which are not credited to the recipient.

ten . In the props " 109 "of the money transfer order, the value of the date of the document of the basis of payment is indicated, which consists of 10 characters: the first two characters indicate a calendar day (can take values \u200b\u200bfrom 01 to 31), the 4th and 5th characters - a month (values \u200b\u200bfrom 01 to 12), signs from the 7th to the 10th indicate the year, in the 3rd and 6th signs a period (".") Is put down as separating signs.
At the same time, for payments of the current year (the value of the indicator of the basis of payment is equal to "TP"), the indicator of the document date indicates the date of the tax declaration (calculation) submitted to the tax authority, namely the date of signing the declaration (calculation) by the taxpayer (authorized person).
In the case of voluntary repayment of arrears for past tax (reporting) periods in the absence of a tax authority's requirement to pay tax (due, insurance premiums) (the value of the basis of payment is equal to "ЗД"), zero ("0") is indicated in the document date indicator.

For payments for which payment is made in accordance with the requirement of the tax authority on the payment of tax (due, insurance premiums) (the value of the indicator of the basis of payment is "TR"), the date of the requirement is indicated in the indicator of the document date.

When repaying deferred, restructured debt, repayment of debt suspended for collection, repayment of debt at the request of the tax authority for the payment of tax (collection, insurance premiums) or repayment of debt in the course of the procedures used in the bankruptcy case, repayment of the investment tax credit, upon payment of results tax audits, as well as when repaying a debt on the basis of executive documents in the indicator of the date of the document, it is indicated if the indicator of the basis for payment has the value:

"TR" - the date of the tax authority's request for payment of tax (due, insurance premiums);
"RS" - the date of the decision on the installment plan;
"OT" is the date of the decision to defer;
"RT" - the date of the decision on restructuring;
"PB" - the date of the decision by the arbitration court to introduce the bankruptcy procedure;
"PR" - the date of the decision to suspend the collection;
"AP" - the date of the decision to prosecute for a tax offense or to refuse to prosecute for a tax offense;
"AR" - the date of the executive document and the executive proceeding initiated on its basis;
"IN" - the 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.

When a payer - an individual - a bank client (account owner) draws up an order to transfer funds in payment of tax payments, insurance premiums on the basis of a tax declaration (calculation), the date of submission of the tax declaration (calculation) to the tax authority is indicated in variable "109" sending the tax return by mail - the date the mail was sent.

When a credit institution (branch of a credit institution) draws up an order to transfer 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, the date of the order to transfer funds is indicated in detail "109" of the order to transfer funds funds, funds for which are not credited to the recipient.

RULES FOR FILLING IN fields 104-110, 22 (code), 24 (purpose of payment) ORDER 107n

In the absence of a unique identifier of the accrual, the value zero ("0") is indicated in the "Code" variable of the money transfer order.

The requirement to fill in the "Code" variable applies to money transfer orders, the forms of which are established by Bank of Russia Regulation N 383-P.

13 . 13. The requisite "Purpose of payment" of the money transfer order shall contain additional information necessary to identify the purpose of the payment, in accordance with Bank of Russia Regulation N 383-P and this Procedure:

1) the bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders to transfer funds to the budget system of the Russian Federation when paying off the payer of taxes, fees, insurance contributions and other payments to the budget system of the Russian Federation, at the expense of funds collected from him in the course of enforcement actions, in the requisite "Purpose of payment" indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of an individual entrepreneur and in brackets - "IP"; last name, first name, patronymic (if any) of a notary engaged in private practice, and in brackets - "notary"; last name, first name, patronymic (if any) of the lawyer who established the lawyer's office, and in brackets - "lawyer"; surname, first name, patronymic (if any) of the head of the peasant (farm) economy and in brackets - "KFH"; or the last name, first name, patronymic (if any) and the registration address at the place of residence or the address of registration at the place of stay (in the absence of a place of residence for an individual) of another individual, whose obligation to pay taxes, fees, insurance premiums, and other payments in the budgetary system of the Russian Federation is executed (enforced), the date of the court decision and the number of the writ of execution;

2) the organization of federal postal services when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment to requisite "Purpose of payment" indicate:

name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IE"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyers' offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, name, patronymic (if any) and in brackets - "KFH"), for other individuals - surname, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence) ). To distinguish this information from other information indicated in the "Purpose of payment" variable, use the "//" sign;

3) organizations, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts in taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, on the basis of an executive of the document sent to the organization in accordance with the established procedure, in the requisite "Purpose of payment" indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the registration address at the place of residence or the address of registration at the place stay (if an individual has no place of residence); the date of the court decision and the number of the writ of execution; other information about the payer established by the legislation of the Russian Federation;

4) authorized representatives performing, in accordance with the legislation on taxes and fees, the payer's obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders to transfer funds to the budget system of the Russian Federation, indicate in the "Purpose of payment" variable:

name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IE"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyers' offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, name, patronymic (if any) and in brackets - "KFH"), for individuals - surname, name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information indicated in the "Purpose of payment" variable, use the "//" sign;

5) legal representatives and other persons performing, in accordance with the legislation on taxes and fees, the payer's obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders to transfer funds to the budget system of the Russian Federation, indicate :
TIN and KPP of the person (for individual entrepreneurs, notaries in private practice, lawyers who have established law offices, heads of peasant (farmer) households, individuals only TIN) making the payment. This information is indicated first in the "Purpose of payment" variable. To separate information about TIN and KPP, the "//" sign is used. To distinguish information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IE"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyers' offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, name, patronymic (if any) and in brackets - "KFH"), for individuals - surname, name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence)) ... To distinguish this information from other information indicated in the "Purpose of payment" variable, use the "//" sign;

6) credit institutions when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the requisite " Purpose of payment "indicate:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the money transfer order. To distinguish information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
the name of the taxpayer, payer of fees, insurance premiums and other payments to the budgetary system of the Russian Federation, whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IE"; for notaries engaged in private practice, - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm ) farms - last name, first name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or address of registration at the place of stay (if absence of a place of residence)). To distinguish this information from other information indicated in the "Purpose of payment" variable, use the "//" sign;

7) credit organizations, when compiling a register formed for a payment order for the total amount with the register on the basis of an order for the transfer of funds, formed by a legal, authorized representative or other person, indicate in the "Purpose of payment" variable:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the register formed for the payment order for the total amount with the register. To distinguish information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
last name, first name, patronymic of the individual whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if availability) and in brackets - "notary"; for lawyers who have established lawyers' offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, first name, patronymic ( if available) and in brackets - "KFH"). To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign.

14. The presence of unfilled details in the order for the transfer of funds is not allowed.

There was a change in the payment order. Field 110 "Type of payment" payers of taxes and fees have the right not to fill in. And all because now tax authorities and funds determine the type of payment for the BCC in the payment order (order of the Ministry of Finance dated 10.30.2014 No. 126). See a sample of filling out a payment with field 110 in 2019.

Change in field 110

On August 8, Ordinance No. 4449-U entered into force. He approved new rules for filling in the field 110 of the payment order, namely, set a special variable "1" for this field. Employers ask: how to fill in field 110 of the payment order now?

For field 110, the code for payments to individuals at the expense of the budget is set. This attribute is called "1". Such a code must be set in field 110 if the labor of employees of state and municipal bodies, institutions, state extra-budgetary funds is paid, state scholarships, pensions and other social benefits from the Pension Fund of the Russian Federation, and other similar payments are paid.

In other situations, billing field 110 is still blank.

Field 110 in the payment order

So, when paying fees and taxes for legal entities and individual entrepreneurs, you do not need to fill in field 110, leave the requisite blank.

In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields new payment order - payments - for the transfer of personal income tax, UTII, STS and insurance contributions to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of CCP in cashless payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance premiums to the budget, use standard payment forms... The form and fields of the payment order, the numbers and names of its fields are given in Appendix 3 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of estimate article do you need to fill in the payment order? The rules for filling out new payment orders in 2019 when transferring taxes and payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 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.

Checkout is needed for all non-cash payments

The requirement was changed for what methods of calculation the CCP should be used. The law introduced the concept of “non-cash settlement”. Prior to the amendments, it required the use of CRE only for cash payments and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of 27.06.2011 No. 161-FZ "On national payment system". For example:

• bank card;
• any electronic wallets;
• online banking, etc.

KCP for cashless payments: what has changed

CRE is used when accepting or paying out funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered ...

CCP is used when accepting (receiving) and paying out funds in cash and (or) by bank transfer for goods, works, services ...

From July 3, 2018, the law requires the use of CCP for any method of cashless payment. For example, when paying with a receipt or a payment order through a bank. But in addition, it will be necessary to punch checks only from July 1, 2019. Non-cash payments, except for electronic funds, were exempted from CCP until July 1, 2019 (clause 4 of article 4 of the Law of 03.07.2018 No. 192-FZ).

Do I need to use CCP for cashless payments with individuals now?

Yes need. From July 1, 2018, it is necessary to apply the CCP, but only for settlements using electronic means of payment. For example, when paying through e-wallets and online banking. A deferral until July 1, 2019 applies to new methods of non-cash payment. That is, when paying for receipts and payment orders through a teller in a bank, KKT will need to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of 03.07.2018 No. 192-FZ.

Is it required to use KKT for cashless payments with organizations and individual entrepreneurs?

No, in case of non-cash payments with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making calculations using a card. If settlements go through the "Client-Bank" system, then the KCP is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of 22.05.2003 No. 54-FZ.

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From June 2018 new rules for cashless payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for cashless payments will be changed (Law of July 26, 2017 No. 212-FZ). Previously, the bank could ask the client to clarify the payment. The bank rejected the payment only if the client did not answer. Now, after the bank has accepted the payment order, it must:

• make sure that the payer has the right to dispose of the money;
• check if the payment meets the established requirements;
• find out if there is enough money in the account for payment;
• perform other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the content of the payment. This means that the bank formally has the right to refuse from June 1, 2018 due to any error in the payment (). The error can be corrected only if there is an internal bank instruction that allows you to request clarification from the client. For late payment due to inaccuracies in payment, counterparties will have to pay a forfeit or legal interest, and the IFTS will have to pay a penalty.

New rules for filling out payment orders for personal income tax from August 1, 2016

In field 110 when transferring taxes from 2015, it will not be necessary to fill in the "110" field to indicate the type of payment (penalties, interest, penalties, arrears). Tax authorities and funds can identify the type of payment by the BCC.

Payment amount in words field 6 is indicated only in payment orders on paper, in electronic version the amount is not indicated in words.

In field 21 "" you need to write a number 5 , and before it was 3.

Note: Changes have been made to. The bank should not refuse to accept a paper payment order if the "Order of payment" requisite is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06 / 64623)

In field 22 props " The code"the order to transfer funds, the unique identifier of the accrual is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment yourself, and not on demand.

The requirement to fill in the "Code" variable applies to orders to transfer funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

Note:. It is clarified what value of UIN to put to the CODE variable in field 22 of the payment order.

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Paying taxes for third parties: how to fill out a payment order

Since November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and physical). The Federal Tax Service said.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the company's tax liabilities at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to payers of fees, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated 25.01.18 No. ЗН-3-22 / 478 @, told how in such cases it is necessary to fill in the fields "INN", "KPP" and "Payer" of payment documents.

In filling in the payment field 24 « Purpose of payment»Indicates additional information related to the transfer of funds to the budget and extra-budgetary funds.

For example, when paying insurance premiums, you can enter a short name in this field extrabudgetary fund (FSS, FFOMS or PFR) and registration number organizations.

If a tax is transferred, indicate the name of the tax and for what period the payment is made. For example: "Payment of VAT for the 1st quarter of 2017", "Payment of income tax for the 1st quarter of 2017".

At the same time, the total number of characters in the "Purpose of payment" field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

Note

When transferring insurance premiums for current periods in the "Purpose of payment" field, be sure to indicate the month for which the contributions are paid. Otherwise, if the organization has an overdue debt, the tax authority will send the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow determining the purpose of the payment and the period for which the payment is made, then the fund will first of all credit the contributions towards repaying the debt that was formed earlier. And only after that the rest of the amount will be counted towards current payments.

Individual Entrepreneurs (IE) when filling out a payment order, new payment orders 2019 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 bills the entrepreneur fills in the last name, first name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or address at the place of stay (if there is no place of residence). Before and after the address information, you must put a "//" sign.

Example: Petrov Ivan Petrovich (IP) // Moscow, Petrovka 38, room 35 //

Put the checkpoint and OKTMO to a separate subdivisionfor whose employees the company transfers personal income tax

By the letter of the Federal Treasury, the time from 01/01/2014 to 03/31/2014 is designated as a transitional period, during which it is possible to indicate the UIN, but not necessarily. From April 1, 2014, the order of specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: "Payer" and "beneficiary" must not be more than 160.

Note: See the letter of the Pension Fund of the Russian Federation No. AD-03-26 / 19355 dated 05.12.13

The rules for processing all other payments, except for taxes, contributions and payments for municipal and state services, remain the same.

A taxpayer who finds out that due to an error in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

Note: A section with for organizations and individual entrepreneurs is open for all taxes and duties. Come back anytime. Download the completed payment examples 2019.

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Requisites for filling out bills to pay taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out bills for taxes, contributions, fines and other payments. The Federal Tax Service of Russia announced that the number of the federal treasury department will change in a number of regions. The correspondence table of old and new bank accounts is given in the letter of the Federal Tax Service dated 28.12.18 No. KCh-4-8 / 25936 @.

The new UFC numbers will need to be indicated in bills from February 4. At the same time, the Central Bank has established a "transition" period. So, when filling out payments, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to indicate new details (letter from the Federal Treasury dated 13.12.18 No. 05-04-09 / 27053).

MORE RELATED LINKS

1. Examples of FILLING IN PAYMENTS INTO TAX
   The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated 12-11-2013 No. 107n. They apply to everyone who transfers payments: payers of taxes, fees and insurance premiums.
2. 
   Rules for specifying information in details 104 - 110, "Code" and "Purpose of payment" when drawing up orders to transfer funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation are given.
3. 
   Rules are given for specifying information identifying the person or body that made the order to transfer funds to pay payments to the budgetary system of the Russian Federation. Code in field 101 of the payment.
4. 
   a taxpayer who learns that due to an error in the payment order the tax is not reflected in the personal account, must take the following actions ...