Unique payment identifier - what is it? What is it for? These are the most common questions that entrepreneurs ask when paying taxes at a bank, when a bank employee requires you to provide this information. This is perplexing. Where can I find out how to get it and can I do without it? Thus, a tool designed to simplify the procedure has led to new questions that need to be clarified.
What is a unique identifier?
The unique payment identifier is a 20-digit code that must be indicated when paying off tax arrears in the state information system (GIS). This makes it possible to easily and quickly pay taxes from your personal account on the tax service website. This approach greatly simplifies and speeds up the procedure for the operation. Payment takes place quickly, and therefore in a timely manner, which avoids delays, which means penalties and penalties.
The use of a unique identifier enables entrepreneurs, legal entities and individuals to pay taxes in a convenient way. But the receipt and completion of the tax documentation form in this case has its own characteristics that must be taken into account. The problem also lies in the fact that the state information service itself has a complicated and complicated structure, which even an experienced user cannot always figure out.
What is it for?
It is needed so that the Federal Tax Service knows when and from what person the money was credited to the account. Millions of users are registered in the GIS, it is difficult to determine from whom and for what purposes money is transferred. That is why the order of the Ministry of Finance No. 107n of 11/11/13 changed the rules, in accordance with which a unique identifier for accrual payments appeared for taxes.
For the tax service, it is needed in order to more effectively pursue fiscal policy and identify malicious defaulters. Legal entities and individuals need to pay taxes as the most convenient and quick way. As a result, the government can control the actions of the tax authorities and prevent cases when their actions exceed the powers delegated to them, which often happened earlier. Businessmen are less dependent on the will of an individual tax inspector and suffer from illegal levies. The number of inspections has been reduced.
Who should indicate it?
Indicate a unique identifier of payments can be both ordinary citizens, entrepreneurs (individuals), and legal entities. This can be done when paying taxes directly in the office of the information system or through a bank. When transferring, it should be borne in mind that payment through Sberbank has its own characteristics. They have their own special form, when filling in which a unique identifier does not need to be specified. The UIN is indicated when paying taxes, state duties through the service "State services" or a bank branch.
If an individual or legal entity fills in payment documents for the payment of taxes and fees, the payment of which has not yet expired, then it may not enter a unique identifier, and insert zero in the time for entering the requisite. Although such a way of filling in a line is allowed by law, when paying through a bank, an employee may demand that the line be filled with a 20-digit payment number and may refuse to accept the payment. Therefore, it is important to know in which cases it should be indicated, and in which it is not necessary.
In what cases should it be indicated?
It should be noted that the identifier does not always need to be indicated, but only in certain cases, which are described in the rules and regulations of the Bank of Russia (in particular, regulation No. 383-P). UIN - a unique payment identifier must be indicated in two cases:
- If it was indicated by the recipient of funds and provided to an individual or legal entity obliged to pay them in accordance with the terms of the contract. In this case, the identifier is assigned automatically.
- When transferring funds to tax authorities. An entrepreneur or an individual fills in special fields (lines) of a payment in paper or electronic form. In this case, filling causes some difficulties. After all, the entrepreneur does not always know his unique identifier of the payment number, where to get it.
In the second case, most taxpayers have difficulty, because they do not know where to get it and where to indicate it in the document. And incorrectly entered data leads to a delay in payment, penalties and fines.
Where and how can I get the identifier?
About the unique identifier of payments, how to find out information, as well as whether a payment was accepted? This can be checked both in the GIS personal account after registration in the system, and upon receipt of a payment order in case of delay in payments. But this is an extreme case. The entrepreneur will know the number from the documents indicating the presence of debt or a fine to the tax authorities.
If there were no late payments, and you need to specify the PIN, then just send a request to the tax office to get a number.
How to fill in correctly?
When taxpayers make payments to the budget system of the Russian Federation, they fill out a payment order. In addition to the unique identifier, the entrepreneur must indicate:
- TIN;
- PPC
- BIC of the institution through which the payment will be made;
- name of the bank, its legal address;
- settlement account from which the transfer will be made;
- type of payment (code);
- date of operation.
The number is entered into the line of the unique payment identifier - 22 (field code). Do not fill out only if payment is timely. In this case, “0” (zero) is put down in this line.
What if the document already contains the UIN?
Sometimes, especially when making payments through specialized information systems, when filling out an order in electronic form in a line (its code 22), a unique payment identifier appears itself. How to relate to this? Should this be considered a mistake if funds are paid in a timely manner? In fact, there is no mistake. You can pay by indicating the identifier number, and putting in the line "0". They just need to indicate the identifier when they are late in payment, that is, at the request of the tax.
Although you can pay without distinction, however, this approach is undesirable. The company must distinguish between ordinary tax payments and those that were paid at the request of the tax authorities. This will help to avoid confusion in reporting.
But even if it was not possible to find out and indicate the identifier in the order, this does not give the right to banks to refuse to accept it. The bank is obliged to accept and transfer funds, even if the UIP (unique payment identifier) is not specified. This rule is spelled out in the official documents of the tax service. It clearly states that it is enough for an individual or legal entity to indicate his TIN, and enter “0” in the line (code 22) of the unique payment identifier. In this case, the bank does not have the right to refuse to transfer the payment. But the entrepreneur must take into account that in case of error or delay, the bank is not responsible.
What does the code mean: decryption identifier
The identifier is decrypted as follows:
- The numbers 1 through 3 indicate the code of the tax unit to which the funds will be received.
- The number 4 indicates the type of payment. In this place, always zero.
- The numbers from 5 to 19. Designate the code of the document in the tax system. Each payer is assigned a special code based on the previous version of the document index.
- Figure 20. By its number it is determined which state authority checks the payment. It is calculated taking into account the remaining 19 digits of the code.
The unique payment identifier is identical to the document index only if the index consists of 20 digits.
What will happen if you do not specify it?
The UIN number automatically records taxes and other payments to the budget. Information on payments to the budget is transferred to a single database. If you enter the wrong code or do not specify it, the system will not recognize the payment, and the money will not be transferred. This is fraught with such troubles as:
- the company will be in arrears to the budget and funds;
- continue to charge interest;
- you will need to clarify the payment and find out its fate;
- the money will go to the budget or funds late.
If a businessman does not have or does not know a unique payment identifier, where to get it, he can use the support service in the GIS at any time, and not wait for the tax authorities to take action. If an entrepreneur does not have access to the Internet and to the public service electronic system, he can send a regular letter to the nearest tax office or come in person to receive an identifier.
What documents are needed to get an identifier?
It all depends on the form in which the document will be drawn up and how to pay. If this is a paper document, you must send a written request to the tax authority. In the letter indicate passport data, TIN and SNILS number. A unique payment identifier will be sent in a reply letter. If, upon receipt of this requisite, a legal entity or individual has personally appeared in the department, then these documents must be with him. They are required to fill out forms.
To obtain the requisite in electronic form, you must first register in a single information system on the website of the State Service, indicating the same data as with a written request. After that, a letter will come to the address of the place of residence with an access key. And only after that you can make a request for a unique identifier. Usually this service is provided within a few hours after the application. Documents are not required.
As you can see, there is nothing complicated when using the identifier. Learn it is not difficult. For this, you do not need to collect a bunch of documents or certificates. But taxes can be paid in a convenient manner and at any time. If earlier legal entities and individuals had to spend time and money to make tax payments, then it can be used to pay them without leaving your home or office, without interruption from work.