Filling in field 107 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. What is a payment order

When transferring payments for taxes, fees, contributions and other types of fiscal payments, take into account the special procedure for filling out a payment order. So, for example, to pay money to the Federal Tax Service, you will have to fill in special fields in the payment order: tax line (fields from 104 to 110 inclusive).

Field 107 is the tax period in the payment, 2019 - the format of this variable is presented as follows: "XX.XX.XXXX", where the alphabetic and numeric code values \u200b\u200bare separated by dots.

The key purpose of the code is to determine for what period the settlement with the Federal Inspectorate is carried out. For example, upon admission money the tax authorities must know exactly in favor of which reporting period to credit the funds to the current account.

What to indicate

All types of fiscal obligations have an individual settlement frequency. For instance, insurance premiums and we are obliged to transfer personal income tax to the IFTS monthly. VAT - once a quarter, unified agricultural tax - once every six months, and payment for transport or property tax - once a year (if the regional authorities have not approved the reporting periods).

So, for each type of periodicity, its own is provided, individual year... Let's determine how to specify the tax period in the payment (year, quarter, half year and month):

Monthly tax calculations, for example, personal income tax, income tax, insurance premiums (OPS, OMS, VNiM) and others. In this case, in field 107, indicate: "МС.ХХ.YYYY", where "МС" is a constant value, "ХХ" is a digital designation of a calendar month (from 01 to 12), "YYYY" is a tax period in the payment order - year. Suppose that a budgetary institution pays contributions for compulsory pension provision for September, in the field indicate: "MS.09.2019".
Quarterly payment. In this case, the code takes the value "КV.ХХ.YYYY", where "КВ" is a constant, "ХХ" are the quarters in order from 01 to 04. For example, to pay VAT for the 3rd quarter of 2019, indicate "КВ .03.2019 ".
Semi-annual payment. With this variant of settlements with the budget, the code “PL.XX.YYYY” is indicated in field 107. The explanation is the same: "ПЛ" is a constant value, "ХХ" - defines half a year - for the first - 01, for the second - 02. For example, state employees pay tax for the first half of the year at the Unified Agricultural Tax, in the payment order we indicate: "ПЛ.01.2019".
How to specify an annual payment in the payment order? For annual transfers, the values \u200b\u200bhave the following format: "ГД.00.YYYY", where "ГД" is a permanent designation. For example, an institution pays transport tax once a year, for 2019 the requisite "GD.00.2019".

Exceptional situations

In some cases, the tax period in payment 2019 may have a different meaning. Let's define the most popular ones:

Contributions for injuries. When listing insurance coverage against accidents and occupational diseases in paragraph 107, indicate "0".
State duty. If the institution pays to the budget for the state fee, then in paragraph 107 indicate the specific date of payment.
Additional payments under the verification act. If the company pays arrears under the act tax audit or according to the writ of execution, then put down the value "0". If payment is made on demand, which indicates a specific date of settlement, then in paragraph 107 indicate the exact date of payment.
Customs duties in the payment (tax period) - what to indicate? If the organization pays dues and duties to the customs authority, then in field 107 you will have to indicate the territorial number of the customs office.

If a mistake is made in the payment order in clause 107, then a letter must be prepared to clarify the payment. This document is compiled in any form with incorrect and correct values. also in mandatory indicate in the letter the number of the payment document and its date, the name and credentials of the institution, contact information for communication.

In field 107 of the payment order for the transfer of tax, you must specify the code of the tax period for which the payer / tax agent is going to pay tax ().

The tax period is indicated when transferring taxes for the current year, as well as in case of voluntary repayment of arrears in the absence of a requirement for payment from the IFTS.

Payment order: field 107

The value of the indicator reflected in field 107 of the payment (Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P) has 10 digits - XX.XX.XXXX:

8 characters indicate directly the tax period;
The 2 characters are delimiters indicated by a period (".").

Payment order field 107: tax period

The value of field 107 of the tax payment can take the following form:

“MS.XX.YYYY”, where XX is the number of the month (from 01 to 12), and YYYY is the year for which the payment is made. For example, when transferring an advance payment of income tax for March 2019, in field 107 of the payment, you need to enter "MS.03.2019";
"КV.ХХ.YYYY", where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid. So, when transferring the next VAT payment, for example, for the II quarter of 2019, field 107 should indicate "КВ.02.2019";
“PL.XX.YYYY”, where XX is the half-year number (01 or 02), YYYY is the year for which the tax is transferred. For example, when transferring a payment under the Unified Agricultural Tax for the 1st half of 2019, put in the payment card "PL.01.2019";
“GD.00.YYYY”, where YYYY is the year for which the tax is paid. For example, when making the final calculation of income tax for 2019, you will need to put "ГД.00.2019" in field 107 of the payment order.

Field 107 in a payment order in 2019: when a specific date is put

If the Tax Code of the Russian Federation for an annual payment provides for more than one payment deadline and specific dates for the payment of this tax are set, then these dates are indicated in field 107 of the payment (clause 8 of Appendix No. 2 to Order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n).

A striking example of such a tax is the personal income tax, paid by the individual entrepreneur on the DOS for himself (not as a tax agent). After all, he must transfer the tax based on the results of the year no later than July 15 of the year following the reporting year, and during the year advances are transferred (clause 9 of article 227 of the Tax Code of the Russian Federation): no later than July 15, October 15 of the reporting year and January 15 of the next year behind the reporting.

As you can see, the Code does not contain any wording for this tax, as for other taxes (for example, “the tax is paid no later than the 28th day of the month following the reporting period”), but specific dates are indicated. Accordingly, in field 107 of the payment for personal income tax from an individual entrepreneur, you need to set the date for yourself, for example, "07/15/2019" when paying an advance for January - June 2019.

Field 107 in the payment order for personal income tax

If the organization / individual entrepreneur pays personal income tax to the budget in quality, then in the payment order for personal income tax, field 107 is filled in as usual (that is, in the format "MS.XX.YYYY"). Indeed, the Tax Code does not specify specific dates for the payment of the agent's personal income tax.

Consequently, no new rules for filling out payments for personal income tax have appeared. And the clarification of the Tax Service (Letter of the Federal Tax Service of 12.07.2016 N ZN-4-1 / 12498 @), given back in 2016 and regarded by some experts as an innovation in filling out field 107 payments for personal income tax, is only a general comment on the procedure for filling out payment orders to pay tax.

Given this fact, tax agents when transfer of personal income tax, for example, from the salary for March 2019, in field 107, payments should be put "MS.03.2019".

Personal income tax payment: sample filling

You will find a sample payment for personal income tax in.

Error in field 107 in the payment order

If you made a mistake only in field 107 of the payment order, then there is nothing wrong with that - the money still went to the budget (subparagraph 4 of paragraph 4 of article 45 of the Tax Code of the Russian Federation). But you have the right to send an application to the IFTS with a request to clarify the tax period in the payment order, in which you made a mistake when filling in field 107 (clause 7 of article 45 of the Tax Code of the Russian Federation).

How to fill in field 107 in a payment order when transferring contributions

Since 2017, the Federal Tax Service has been in charge of administering insurance premiums (except for insurance premiums "for injuries"). Therefore, when filling out payment orders for transferring contributions to the IFTS (contributions to GPT, contributions to compulsory medical insurance, contributions to VNiM), field 107 of the payment order is filled in the format "MS.XX.XXXX" (as in payments for agent personal income tax). And when paying contributions to the FSS (contributions "for injuries"), field 107 is set to "0" (

Tax reporting plays an important role in the implementation of economic activities of enterprises, organizations and individual entrepreneurs... For example, if a company wants to receive funds in order to pay wages or transfer these funds to the appropriate employee accounts, the company is obliged to submit certain documents to the bank - payment orders for payment of fees and taxes from wages (we are talking about personal income tax, as well as a single social contribution). That is, everyone who carries out any economic activity and is forced to pay taxes in order to stay in the legal field should know well how to correctly form and fill out payment order... This raises many questions. For example, how do you specify the tax period? What to write in the payment order? Where can I get information in order to fill in the appropriate fields in the document under consideration? All these nuances will be described in detail later in this article.

Payment order

How to fill out this document correctly? How is the tax period indicated in the payment order? To correctly draw up a payment order, it is important to be guided by the following documents:

corresponding order of the Ministry of Finance Russian Federation, which regulates how the payment must be filled in, the tax period (107 n of November 12, 2013), in the case of documents on fees, taxes and contributions;
provision No. 383-P, which also contains the necessary instructions.

Further, your attention will be presented with a detailed step-by-step instruction, which will clarify the nuances of the process in question. So, to a greater extent, explanations are needed for those who fill out payment orders in paper form. Although today such persons are becoming less and less. As a rule, paper forms are replaced with specially developed programs for accountants, as well as specialized software that is used in electronic payments, for example, "Bank - client".

Also, users are often interested in how to indicate the tax period in the payment order. We will talk about this further.

Taxable period

The payment must contain these data. How to do it correctly? Information about this is entered in field 107 "Tax period" in the payment order. At the request of the legislation, this can change. It is important to constantly follow the latest news in the accounting field.

So, the field in question should be filled in during the formation of documents (namely, payment orders) that are related to the payment of fees and taxes. For what purpose is the tax period indicated in the payment?

In order to mark the period for which, in fact, a certain contribution or tax is paid.
In order to determine a specific date for making a payment (however, such cases are the exception rather than the rule; they are clearly established by law).

It is for this that the tax period is marked in the payment. What should be in field 10 and in what order? The considered graph contains exactly 10 characters. Most of them (namely eight) are written in a strictly defined order. The remaining two characters are required to separate groups of numbers. Typically, these marks are dots.

So, how to indicate the tax period in the payment order?

Year ("GD").
Six months ("PL").
Quarter ("KV").
Month ("MC").

It is one of the options listed above that should take the place of the first and second characters in the field under consideration. They indicate the frequency of the tax payment.

To fill in the following two cells (numbered 4 and 5), you also need to figure out how to indicate the tax period in the payment order:

The year (if the payment is made exactly once a year) is indicated by zeros.
If payments are monthly, you should simply indicate the number of the month that is reporting (so it should vary from the value "zero-one" to the value "twelve").
For payments that are made once a quarter, you must write the number of the reporting quarter.
Accordingly, if the payment is made twice a year, then the half-year number is indicated.

What else do you need to know about how the tax period is indicated in the payment on demand?

The characters that are under the serial number 3 and 6 are filled with dots. They are needed to separate groups of numbers.

In cells seven through ten, it should be noted reporting year... How to do it right? If the current legislation provides for a specific date on which the tax must be paid, then the tax period must be indicated in the payment - the year that is determined by regulatory enactments.

If you are forced to pay according to the results of a tax audit (namely, the identification of a debt by it) or if there is a corresponding writ of execution, then the field in question must be filled with zeros.

Now you know enough to avoid the situation when the tax period is incorrectly indicated in the payment.

If the tax must be paid in advance, the situation changes somewhat. The field in question must contain exactly the period for which, in fact, the payment is made.

And how to indicate the tax period in the USN payment for the year? A simplified taxation system, as a rule, applies to individual entrepreneurs. In this case, all instructions above remain valid as well.

So, now we figured out how to write the tax period in the payment. What else do you need to know in order to complete this document properly to the end?

Specify number and date

How to specify the correct number of the payment order? As a rule, they are numbered in chronological order. So, the number cannot be zero. The number of characters in it must not exceed six. In such a document, the date must be specified in a specific format. Namely DD. MM. YY. If you need to fill out an electronic order, the date will be indicated in the format specified by the bank.

Payment type

This column may not be completed if the bank provides exactly such conditions. In other situations, one of the following values \u200b\u200bis indicated: "mail", "telegraph" or "urgent". Other recordings are sometimes allowed. Electronic payment, in turn, contains a digital value that is set by the bank.

Status

This time, field 101 is filled in. However, this is done only if there are payments to the budget. This column indicates a specific code. The following are the main codes that can be useful in practice:

01 — entitywho is the payer of fees or taxes;
02 - agent specializing in taxes;
06 - a legal entity that is a participant in foreign economic activity;
08 - a private entrepreneur who makes money transfers to pay insurance premiums or any other payments received by the state budget of the Russian Federation;
09 - taxes are paid by an individual entrepreneur;
10 - taxes or fees are paid by a practicing notary;
11 - a taxpayer is a lawyer who has established a personal account to carry out his professional activities;
12 - taxes or fees are paid by the chairman of the farm;
13 - an individual who owns an account of a certain bank;
14 - a tax payer who makes cash payments to a number of individuals;
16 - an individual taking part in foreign economic activity;
17 - a legal entity that has business relations with foreign counterparties;
18 - customs payments are paid by a person who is not a declarant, on whom the Russian legislation imposes the responsibility to pay such payments;
19 - individual organizations that drew up an order to make transfers of those funds that were withheld from different types of income of the owed persons (if we are talking about an individual, then the withholding occurs from wages against the settlement of arrears for certain payments, which must go to the budget of the Russian Federation, subject to the availability of a certain executive document, which was previously sent to the organization in accordance with the requirements of the current legislation);
21 - a person who is a responsible member of a group of taxpayers (consolidated);
22 - a person who is a member of a group of taxpayers (consolidated);
24 - taxes are paid by an individual who makes money transfers as insurance contributions, as well as other payments to the budget of the Russian Federation.

Amount of payment

The amount to be paid must be indicated in the payment order both in numbers and in words.

When writing the amount in words, start with a capital letter. At the same time, pennies are still indicated in numbers. The names "ruble" and "kopeck" should be written in full, without abbreviating them in any way. If the payment amount is without kopecks, then they can be omitted in any way.

To separate pennies from rubles, use the "-" sign. If the payment amount does not contain kopecks, then after specifying the amount of rubles, you must put the "\u003d" sign.

If you need to generate an electronic order, then the payment amount should be indicated in the format that was previously set by a specific bank.

Payer's details

What is included in this item?

Individual taxpayer number.
Name (for individual entrepreneurs, you should indicate the last name, first name and patronymic).
Registration reason code.
Bank details (namely, the name of the bank, account number, correspondent account, and bank identification code).

Usually, you do not need to specify additional details, since this field is filled in automatically. However, if you have a number of current accounts, then carefully check whether you have indicated exactly the one from which you need to make the money transfer.

Recipient details

Are the recipient's details in any way different from those discussed above? Hardly ever. They are as follows:

registration reason code;
name;
individual tax number;
account details.

In the event that the payment order has as its purpose the payment of taxes, then the recipient must indicate the appropriate Department of the Federal Treasury. Next to it, in brackets, write the name of a specific income administrator, which may be a fund or an inspection. Where can I find out the required payment details? This information will be provided to you by the IRS office or fund.

Additional codes

This information is contained in the table below bank detailsindicating the payee. What should be indicated in it?

Type of transaction. So, for a payment order, this is code 01.
The code. For current payments (regardless of whether they are tax or non-tax), you should put 0. If the document for which the payment is made contains a unique payment identifier, then you must specify its twenty-digit code.
Order of payment. In this case, the payment has the fifth priority, and it should be indicated in this column.

Payment information

When it comes to non-tax payments, there are no particular difficulties. Column 24 should indicate the data on the basis of which this payment and is produced. For example, the account number, contract number, and so on can be written here. It is also necessary to provide information on how VAT is applied in this case (its rate, tax amount). Alternatively, a special note may be made ("VAT exempt").

If we are still talking about payments for taxes, then it will take more time. It will also be necessary to fill in a few cells that are above field 24.

To begin with, indicate the codes budget classification, which are approved by the relevant order of the Ministry of Finance of the Russian Federation.

After that, a code is prescribed according to the All-Russian Classifier of Objects of Administrative Territorial Division, which in 2014 replaced All-Russian classifier territories of municipalities. This code must match the one specified in tax return for the relevant payment.

AP - in the event that the debt is repaid under a certain inspection act;
TP - payments that cover the current year;
TR - the debt is repaid as a result of a claim by a specific tax authority to pay fees or taxes;
ЗД - the debt is paid off voluntarily (we are talking about the expired reporting, tax periods, provided there is no requirement of a certain tax authoritythat relate to the payment of fees or taxes).

After that, indicate the tax period. We will not dwell on this point in detail. Since how to fill in the tax period in the payment, it was discussed in detail above in this article.

Below are the cells intended for the number and date of the document on the basis of which the payment is made.

Signature

The document in question must be signed by the person whose signature is contained in the bank card. With this, he confirms the correct filling of the payment order (tax period and other data). This procedure applies to a paper document. If we are talking about an electronic payment order, then it can only be signed by the one who has the signature key. If there is a seal, then it must be put on a paper version of the document.

So, it is not difficult to fill out a payment order for taxes in the correct way. In order to do this, it is enough to carefully consider the process of specifying data, as well as carefully double-check all the information (codes, ciphers, account numbers and contracts). This avoids errors and the need to change the data in the document. It is important to take the process in question seriously. It takes a lot of time and effort to fill out a payment order only at first. When you get all the necessary knowledge and put it into practice at least once, you will feel much more confident and stop doubting what you need to indicate in this or that field.

Samples of filling out payment orders and how to indicate the tax period in the personal income tax payment order can help you. However, without a good theoretical basis, it will still not be possible to do it correctly. Therefore, you should not neglect the study of the relevant information. We are sure that this article will provide you with a significant help in this.

Remember that it is important to constantly check whether the current legal requirements have changed. Only regular coordination of their actions with the current laws will help an entrepreneur stay in the legal field and not be punished. Pay close attention to how your organization makes payments on tax liabilities.

Pay sufficient attention to the filling procedure tax documents... This will help you not to worry unnecessarily or incur losses.

Field 107 in the payment order indicates the tax period for which the tax, fee, or other payment is to be paid. If it is impossible to indicate the tax period in field 107, zero "0" is put in the payment order.

IN field 107 of the payment order indicates the value of the indicator of the tax period, which has 10 characters. Eight of which have semantic meaning, and two are separators and are filled with a period (".").

The indicator of field 107 payment 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 characters of field 107 of the tax period 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.

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In the 4th and 5th digits of field 107 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 characters of field 107 of the indicator of the tax period, a period (".") Is put down as separating characters.

The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.

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 payment of a tax payment and specific dates for payment of tax (collection) are set for each period, then these dates are indicated in the indicator of the tax period.

How to fill in field 107 in a payment order in 2017: sample

Here are examples of filling out field 107 of a payment order in 2017:

MS 02.2017
KV.01.2017
PL.02.2017
GD.00.2017
04.09.2017

For instance:

Tax period in field 107 of the payment order

The tax period is indicated for payments 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 past tax period in the absence of a tax authority's requirement 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 used in the bankruptcy case, repayment of the investment tax credit in the indicator of the tax period in the format "day.month.year" specifies a specific date, for example: " 05.09.2017 ", which is interconnected with the indicator of the basis of payment and may indicate, if the indicator of the basis of payment has a value:

"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" - 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 the debt under the act of the conducted audit ("AP") or the executive document ("AR"), zero ("0") is indicated in the indicator of the tax period.

In the case of early payment of a 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.

Examples of filling out field 107 in different payment orders

Personal income tax payment order
Payment order for VAT
Payment order according to the simplified tax system
Payment order for trade fee in Moscow
Payment order to the FIU sample filling
Payment order SP for contributions for himself
Payment order to the FSS sample filling
Payment order for medical contributions
Payment order for transport tax

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Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P) for the transfer of taxes, the payer / tax agent must indicate the code of the tax period for which the tax is transferred (clause 8 of Appendix No. 2 to the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n) ... The tax period is indicated by the payer / agent when transferring taxes for the current year, as well as in case of voluntary repayment of arrears in the absence of a requirement for payment from the IFTS. Payment order: field 107 The value of the indicator reflected in field 107 of the payment has 10 characters - XX.XX.XXXX:

8 characters indicate directly the tax period;
The 2 characters are delimiters indicated by a period (".").

Payment order field 107: tax period The value of field 107 of a tax payment can take the following form:

“MS.XX.YYYY”, where XX is the number of the month (from 01 to 12), and YYYY is the year for which the payment is made.

Payment order for payment of the state fee: sample

Attention

PP 773301001 KBK 18210807010011000110 OKTMO 45373000 (107) 05.11.2017 (106) TP (110) Date Signature Receipt Bank notes Doc. 18209965171147669381 (101) 13 Form No. PD (tax) FULL NAME MUKHINA MARIA MIKHAILOVNA Address 119019, UL. ARBAT, D. 1, KV. 1, MOSCOW TIN Amount 4000.00 Beneficiary's bank GU Bank of Russia for the Central Federal District BIK 044525000 Account No. 00000000000000000000 Receiver UFK in Moscow (MIFNS of Russia No. 46 in Moscow) Account No. 40101810045250010041 TIN 7733506810 KPP 773301001 KBK 182108070100110003000 (OKTMO) 107) 11/05/2017 (106) TP (110) Date Signature Read also the article ⇒ "Basic transactions in the accounting for the state duty" The validity of the payment order for the state duty According to the payment order, the bank is obliged to transfer funds to the recipient within the time frame established by law, but provided that other terms are not specified in the agreement concluded between the bank and the account holder.

Field 107 in payment order: 2018

Info

In the case when the legislation provides for a specific date for the payment of tax, field 107 in the payment order should be filled out, indicating this date, for example:

MS 06/2018;
KV.02.2018;
PL.01.2018;
GD.00.2018;
15.07.2018.

If it is impossible to specify the required values, the payment order may not be saved and give an error that the field “basis of payment 106” is not filled. In this case, it is possible to put the value "0" in fields 106 and 107 of the payment. Samples of filling in fields 106 and 107 in a payment order Let us consider samples of filling in the fields the basis of payment 106 and the tax period 107 of the payment for the most common situations.

How to fill in fields 106 and 107 in a payment order

Important

Old “profitable” mistakes can sometimes be corrected in the current period If an organization has found that in one of the previous reporting (tax) periods in calculating income tax, an error was made, it can be corrected in the current period only if two conditions are met.< … Delivery of SZV-M on the founding director: the FIU has decided the Pension Fund has finally put an end to disputes about the need to submit form SZV-M in relation to the head of the sole founder. So, for such persons you need to pass both SZV-M and SZV-STAGE!< …

When paying for "children's" sick leave, you will have to be more careful. A certificate of incapacity for work for caring for a sick child under the age of 7 will be issued for the entire period of illness without any time limits. But be careful: the procedure for paying for "children's" sick leave remains the same!< …

Payment order for payment of state duty - sample 2017-2018

And the clarification of the Tax Service (Letter of the Federal Tax Service of 12.07.2016 N ZN-4-1 / 12498 @), given back in 2016 and regarded by some experts as an innovation in filling out field 107 payments for personal income tax, is only a general comment on the procedure for filling out payment orders for the payment of tax. Given this fact, when transferring personal income tax, tax agents, for example, from the salary for March 2018, in field 107 of the payment must put "MS.03.2018". Personal income tax payment: sample filling A sample payment for personal income tax can be found in a separate material.
Error in field 107 in a payment order If you made a mistake only in field 107 of a payment order, then there is nothing wrong with that - the money still went to the budget (subparagraph 4 of paragraph 4 of article 45 of the Tax Code of the Russian Federation). But you have the right to send an application to the IFTS with a request to clarify the tax period in the payment order, in which you made a mistake when filling out field 107 (clause 7 of article 45 of the Tax Code of the Russian Federation).

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If the legislation on taxes and fees for an annual payment provides for more than one term for payment of the tax (fee) and specific dates for payment of the tax (fee) are set for each term, then these dates are indicated in the indicator of the tax period. 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 past tax period in the absence of a requirement to pay taxes (fees) from the tax authority. In the indicator of the tax period, you should indicate the tax period for which the payment or additional payment of tax (collection) is carried out.

Taxpayer status 01 - legal entity; 02 - tax agent; 03 - collector of taxes and fees; 04 - tax authority; 05 - territorial bodies of the Federal Bailiff Service; 06 - participant in foreign economic activity; 07 - customs authority; 08 - payer of other obligatory payments transferring payments to the budgetary system of the Russian Federation (except for payments administered by tax authorities); 09 - taxpayer (payer of fees) - individual entrepreneur; 10 - taxpayer (payer of fees) - private notary; 11 - taxpayer (payer of fees) - lawyer, who established the lawyer's office; 12 - taxpayer (payer of fees) - head of a peasant (farm); 13 - taxpayer (payer of fees) - another individual client of the bank (account holder); 14 - taxpayer making payments individuals (p.p.

Field 107 in the payment order upon payment of the state fee

Field values \u200b\u200b107 Indicator Value of payments Calendar day MS - monthly CV - quarterly PL - semi-annual GD - annual Month number Monthly - a value from 01 to 12 is indicated Quarterly - a value from 01 to 04 is indicated Semi-annual - a value of 01 or 02 is indicated Annual - the fourth and fifth signs are filled with zeros Year for which payment is made Four digits of the year for which payment is made are indicated Example: MS.02.2018 - monthly payment for February 2018; КВ.02.20187 - quarterly, for the second quarter of 2018; PL 01.2018 - semi-annual, for the first half of 2018; GD.00.2018 - annual, for 2018. What are the mistakes of registration and how to avoid them If one of the fields of the settlement document for taxes and fees is filled in incorrectly, there is a risk of non-fulfillment of the tax obligation.

Field 107 in the payment order upon payment of the state duty

For example, when transferring an advance payment of income tax for March 2018, in the field 107 of the payment, you must enter "MS.03.2018";

"КV.ХХ.YYYY", where ХХ is the number of the quarter (from 01 to 04), YYYY is the year for which the tax is paid. So, when transferring the next VAT payment, for example, for the I quarter of 2018, field 107 should indicate "КВ.01.2018";
“PL.XX.YYYY”, where XX is the half-year number (01 or 02), YYYY is the year for which the tax is transferred. For example, when transferring an unified agricultural tax payment for the 1st half of 2018
put in the payment order "PL.01.2018";
“GD.00.YYYY”, where YYYY is the year for which the tax is paid.

For more details see: A completed sample of a payment order for payment of the state duty for 2017–2018 can be viewed and downloaded on our website. Download a sample payment order for payment of the state duty. Learn how to pay the state duty through a representative in cash here. Results Stamp duty is a budgetary payment, which is a payment for the performance of legally significant actions described in Ch.
25.3 Tax Code of the Russian Federation. Its size depends on the type of specific action and is also given in Ch. 25.3 of the Tax Code of the Russian Federation. A payment document for a state duty is drawn up according to the rules of a regular tax payment, but using special BCC values \u200b\u200b(which differ depending on the type of paid legal action). The content of the purpose of payment will also be excellent, in which you should indicate to whom, for what and for what amount the claim is being filed.

Payment order and its details A payment order is a document whose purpose is to transfer funds from the sender's bank account to the recipient's account. It is the most frequently used document in the financial sphere of activity. For budgetary institutions, the form of the document is approved by the Bank of Russia in the rules for transferring funds (Regulation of the Central Bank of the Russian Federation of June 19, 2012 N 383-P).

The details of the payment order must include all the required identifiers of the payer and recipient. For transfers in favor tax agents, funds or other budgetary payments, you must fill in the fields numbered 106 and 107. Payment order form in the form 0401060 Download What to write in field 106 These details contain information about the basis and tax period for which payment is made.