The form of the payment order is approved by the Regulation of the Central Bank No. 383-P. This document represents the order of the owner of the funds to transfer them to the beneficiary's account. Its execution is carried out in a statutory period or in a shorter period. Expedited processing of the order is carried out in accordance with the terms of the account servicing agreement or business practices used in the practice of a financial institution. Let us further consider in detail the samples of a payment order.
Document Functions
The purpose of the payment order may be different. Documents are used to transfer funds:
- For work performed, delivered products, services rendered.
- To budgets at all levels and to extrabudgetary funds.
- For repayment or placement of loans (credits) / deposits and interest payments on them.
- For other purposes provided for in the contract or legislation.
Samples of a payment order can also be used to transfer advances for services, goods, work, or for periodic transfers of funds.
General order
The payment order form (OKUD 0401060) is accepted by the bank, regardless of the availability of funds in the client's account. The responsible executor (bank employee) checks the correctness of the preparation of the document. On all accepted copies, with the exception of the last one, in the column "Receipt to the bank" the date when the document was received by the financial organization is indicated. On the last form in the field "Bank notes" is stamped, the date of receipt of the contractor and his signature. This copy is returned to the client and acts as confirmation of the acceptance of an order to transfer funds from him.
Shortage or lack of money in the account
If the amount for the client’s account is not enough, and the agreement with the bank does not establish the conditions for the settlement of settlement documents in excess of the funds available on the account, all completed samples of the payment order remaining with the contractor are put into a card file on an off-balance account. No. 90902. On the front side at the top right, on all copies, a mark in any form is put about this action with an indication of its date. The execution of the order in this case is carried out as funds are received in the order established by law.
Partial repayment
If a partial payment is made for orders transferred to a file cabinet, the bank uses an order under f. 0401066. The procedure in accordance with which it is made and executed corresponds to the rules established for the forms of settlement documentation. When compiling an order, the stamp of the financial organization, the date, and the signature of the contractor are put in the column "Bank notes". The first copy must be certified by the supervisor.
Posts
In case of partial redemption of the order, a corresponding mark is made on the document in the upper right. A record of the payment (its serial number, date and number of the order, amount, balance and signature) is made by the bank clerk (responsible officer) on the back. When the order is fully canceled on all copies, the column "Charged from the account of fees" indicates the date on which the charge was made. In case of partial payment, the date when the last payment was made is set.
Rules for filling in a payment order
Let us consider in more detail the structure of the document. Mandatory details of the payment order:
- Name. It is put in field 1.
- Number 401060 by OKUD OK 011-93. It is indicated in the second column.
- Payment order number. It is put down in field 3. The number is put in numbers. If it consists of more than 3 digits, then when transferring funds through the Central Bank system, samples of a payment order are identified by the last 3 digits, which must be other than "000".
- Date. It is put in field 4. Here indicate the date, year and month. These details of the payment order can be put down only in numbers, or the day and year in numbers, and the month in words.
Type of transfer
With the introduction of computer technology in the settlement system, changes appeared in payment orders. So, earlier in the documents that were submitted to the institutions of the Central Bank for making payments by telegraph and postal method, it was affixed, respectively, by “telegraph” or “mail”. When using electronic types of calculation affixed "electronically". In other cases, field 5 is not filled.
Amount
In field 6, it is indicated in capital letters with a capital letter from the beginning of the line. The amount is indicated in rubles. In this case, the abbreviations "r.", "Rub." Are not allowed. The word is spelled in full. Kopeks are indicated by numbers. The word itself is also not abbreviated. If there is no copecks in total, then they can be omitted altogether, and after "rubles" is put "=". In field 7 are numbers. In this case, the amount of rubles from kopecks is separated by "-". As in the previous case, if the number is an integer, then a penny can be omitted by putting the same "=" sign.
Manager
In field 8 indicate the name of the payer of funds. Additionally enter the personal account number, name and location (abbreviated) of the serving financial institution, branch, if payment is made through an account opened with a third-party bank (its unit). Field 9 is the number of the payroll number generated in accordance with the Accounting Regulations of the Central Bank or credit organizations operating in the Russian Federation. This information can be omitted if the financial institution or its branch acts as the payer.
Bank
In field 10, enter the name and location of the credit institution (branch) or Central Bank institution whose BIC is indicated in column 11. If the payer is a financial institution whose name is in column 8, then it is re-entered in line 10. Bank BIC in field 11 is indicated according to the "BIC RF Handbook". In line 12, enter the account number of the serving payer of the financial organization. Corr. Number is set. accounts (sub-accounts), which is opened in the institution of the Central Bank. This field may not be filled in if the client who is not a credit organization or its branch acts as a payer.
Recipient
In field 13 indicate the name and location of the financial institution, branch or institution of the Central Bank, whose BIC is inscribed on line 14. If the recipient is a credit company (its unit), the name of which is indicated on page 16, then the name is entered in column 13 again. In field 14 is the BIC of the beneficiary's banking organization according to the "Directory". In line 15 indicate the number of correspondent. accounts opened by a financial company (branch) at the Central Bank. If the recipient is a client who is not a credit institution, the field is not filled. Line 16 shall indicate the name of the subject to whom the transfer is addressed. If the payment is made through an account of a third-party company, the number l / s is indicated.
Fields 18-24
The line "Type of transaction" indicates the code in accordance with the Accounting Rules applicable in the Central Bank or credit organizations located in the Russian Federation. Line 19 “Payment term” is not completed until the Central Bank indicates. Field 21 indicates the order of transfer of funds in accordance with the law. This line may not be filled in cases stipulated by regulatory documents of the Central Bank. Nothing fits into field 22 until the direction of the Central Bank. The reserve line 23 is filled in cases provided for in the regulatory documents of the Central Bank. Field 24 shall indicate the name of the product, the services rendered, the work performed. The dates and numbers of contracts, commodity documents are entered on the same line. The tax is allocated separately or reference is made to the fact that it is not charged. Other necessary information may also be indicated in the field, including the time of payment under the contract.
Signatures and Seals
In field 43, the payer puts an impression (if any) according to the model declared by the banking organization, branch or institution of the Central Bank. In line 44, the representative of the person (or the client himself) signs. In the 45th field marks (stamps) of the credit company (branch) or institution of the Central Bank, the date and signature of the executor (responsible employee) are put.
Admission / Debit Information
Line 62 shall indicate the date on which the payment order was accepted by the payer bank. Information shall be entered in the order established for the "Date" field. Line 71 shall indicate the number when funds were debited from the account. The column is filled in according to the rules provided for the "Date" field. In lines 60-61, the TIN of the sender and recipient of the funds are set, respectively.
New in payment orders
Adjustments to the settlement documents were introduced in 2014. They relate to the indication of information on the transfer of personal income tax, amounts under the simplified tax system, UTII, insurance contributions to the FFOMS, FSS. FIU. A tax payment order is filled out in the manner approved by the Order of the Ministry of Finance. In the field 104, the value of BSC is entered. Column 105 indicates the OKTMO code instead of OKATO. Its size is 8 characters (for municipalities or inter-populated territories) or 11 (for settlements).
If the payment of a tax payment order is completed on paper, then line 6 shall indicate the amount in words. In the electronic document only numbers are put down. Column 21 is set to 5. Field 24 contains information regarding the transfer of funds to extrabudgetary funds and the budget. For example, you can specify the abbreviated name, registration number of the institution. When transferring a specific tax, you can enter its name and indicate the period for which it is paid. The total number of characters should not exceed 210. When paying insurance premiums, the month for which they are transferred must be indicated. If this is not done, then if there is an overdue debt, the fund will send this amount in repayment.