Periodically, it is necessary for citizens and organizations to fill out payment orders. The compilation of relevant documents is strictly regulated by law. Therefore, it is highly recommended to follow the criteria approved in legal acts. What is the specificity of the formation of payment orders, with the help of which an organization or an individual carries out transactions on taxes, contributions, fees and other grounds?
Follow the law
The legislation governing the formation of financial documents in the Russian Federation changes quite often. Therefore, before examining samples of filling out payment orders, it will be useful to pay attention to a number of the most important provisions in legal acts related to the relevant procedure. Among the key sources today is the Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013, which approved the rules for indicating information in payment orders. What provisions of this source of law deserve special attention?
So, for example, in the field of 101 payment orders, firms with the status of a tax agent should indicate the corresponding status, namely 01 or 02.
If there is a question about the need to transfer insurance premiums - to the PFR, FSS and FFOMS - then the status should be 08. Previously, it was indicated only for transactions in the FSS.
The most important innovation is that in field 105 it is necessary to indicate not OKATO, but another attribute - OKTMO.
Another notable innovation introduced by order of the Ministry of Finance is UIN. It is indicated in field 22 of the payment order. To find out the correct PIN, you need to consult the territorial department of the Federal Tax Service at the place of business of the organization.
The procedure for specifying the type of payment in field 110 has been greatly simplified. In accordance with the order of the Ministry of Finance noted above, there are 3 options for specifying the relevant requisite - PE (interest on taxes to the budget), HR (interest on fees) or 0 (other fees).
Another important innovation approved by the authorities is that in a single payment system you can specify only one BSC.
Things are interesting with the requisite in the field 106, in which the grounds for payment are fixed. It is supplemented with such items as repayment of an investment loan (or IN), debts in the course of bankruptcy (TL, RK), current debts (TT).
In the fields reflecting the data on the payee, it is necessary to indicate the full or abbreviated name of the subject. Many lawyers, forming for their clients a sample of filling out an IP payment order, draw attention to the fact that an entrepreneur needs to indicate his full name in the corresponding field, as well as his status.
Payment practice
So, having studied the main legal nuances of filling out payment orders, we will move on to the practice of working with these documents. What criteria should a payment order meet? A sample of filling it, whatever it is, will include several key fields in its structure, each of which has a unique code. We study their combination.
Payer and Beneficiary Information
Any samples of filling in payment orders will include such a property as the payer's TIN (code 60). If the subject of legal relations does not have it for any reason, then you must set 0. If the individual who is not registered as an IP fills in the payment, provided that the requisite identifier 108 indicates the corresponding identifier, the code 60 field is optional. If the company transfers part of the employee’s salary to the budget, the TIN of the corresponding employee is indicated.
The requisites of the checkpoint with code 102 are filled in by a legal entity with a corresponding certificate. Individuals do not have it, so they put 0 in this field (like enterprises that transfer funds from employees' salaries to the budget).
Payer Information
The requisite "Payer" with code 8 is the most important in the document. Regardless of who forms the payment order, a sample of source filling will include data on the relevant subject. Payers may be:
- legal entities (in this case their name is indicated);
- notaries (they enter in the document the name and surname and their status, registration address);
- heads of farms (indicate full name, status, address);
- physical person (enter full name, as well as address).
- Consolidated payer groups (indicate the name of the responsible party);
- firms withholding part of the salary for the purpose of transferring to the budget (enter the name).
If you need to specify the address, it is recommended to put two slashes // after it.
The next important requisite is the “Beneficiary's TIN” with code 61. You can find it at the appropriate state institution administering one or another type of collection. This requisite is adjacent to another - “Payee recipient checkpoint” with code 16. Similarly, it must be recognized in the relevant government agencies.
Billing Compiler Data
The requisite with code 101 is very important, in which information is recorded about the subject who forms the payment order. The sample form (taxes, fees, fines) of this document will always include this item. There are 26 possible values for the corresponding attribute (for example, 01 is a taxpayer, 02 is a tax agent, 09 is an individual entrepreneur, etc.).
Preparation of instructions for payment of taxes, penalties and fines
Consider the specifics of forming a payment when paying taxes, penalties and fines. The details that we will study now will be included in almost any document - for the transfer of personal income tax, simplified tax system, VAT payment order. An example of filling this type of sources will be optimal if its structure meets the following criteria.
Among the most important fields is that which has the code 104. This is KBK. It is extremely undesirable to make mistakes in it, otherwise the financial transaction simply will not reach the addressee. This item is almost always included in the sample of filling out a payment order. PFR, FSS, MHIF, FTS - entities that have their own CSC. It is possible, of course, in the event of an error indicating the BCC to send corrective documents to these institutions, but if the term of the relevant transaction has passed, then the incorrect indication of the corresponding code can initially be interpreted by these departments as evading the payer from the obligations stipulated by law.
Samples of filling in payment orders always include the OKTMO code - in field 105. Previously, it was the OKATO code.
Field 106 records the basis of the financial transaction. Samples of filling in payment orders also always include it. There are a large number of options for specifying the corresponding requisite (for example, TP - current payments, OT - repayment of deferred debts, TP - payment of debts at the request of the Federal Tax Service, etc.).
Correctly indicate the period
Code 107 corresponds to the details in which the tax period is fixed. In its structure - 10 characters (of which 8 are of practical importance, others are dividing). The first two indicate the frequency of the transaction - MS, KV, PL, DG (month, quarter, half year or year). In the fourth and fifth - the number of the month, quarter, half year for the relevant payments. If the transaction is to be carried out once a year, then you need to set 0, if the terms for transferring funds are several, then you need to set the dates for transferring funds. The remaining characters in the props are used to indicate the year in which the fee is paid.
Correctly indicate the document number
Code 108 corresponds to the requisite, which records the number of the document serving as the basis for the transaction. A large number of options are also possible here (for example, TP - the number of the FTS claim for payment of fees, OT - decisions on deferred debt, TP - determination of arbitration, etc.). It can be noted that individuals who pay taxes indicated in the declaration must set 0.
Correctly indicate the date
Code 109 corresponds to the requisition, which indicates the date of the document serving as the basis for the transaction. Its structure is also represented by 10 characters. In the first two, a specific day of the month is set, in the fourth and fifth - the month, in the seventh, eighth and tenth - the year. A dot is used as the third and sixth character. If the payment has the current status - TP, then you need to specify the date corresponding to the one when the declaration or other document was signed by the payer. If we are talking about the voluntary repayment of debt over the past periods, then you must put 0 in the corresponding props. If the basis of payment is a requirement, TR, then you need to specify the date of its formation. The same goes for debt repayment. If the requisite is filled out by an individual who pays tax on the declaration, then he needs to set the date corresponding to the submission of this document to the Federal Tax Service.
Code 110 - Simplified
Code 110 corresponds to such details as the type of payment. A sample for filling out a payment order (personal income tax, penalties, interest) will be drawn up for almost any company. Here are possible, as we noted above, 3 options - PE (for penalties), HR (for interest) or 0 (for taxes, penalties, advance transactions). Similarly, 0 is set if the drafter of the document finds it difficult to indicate the correct type of payment.
Code 21 corresponds to such a detail as the order of payment. It is recommended to put the number 5 - in accordance with the provisions of Article 855 of the Civil Code of the Russian Federation.
UIN features
Code 22 corresponds to the new requisite noted above - UIN (or a unique accrual identifier). Recognizing it, as we noted above, is necessary at the Federal Tax Service, to which a payment order will be provided. Some lawyers recommend, however, contacting banks for relevant information. For example, if a Sberbank payment order (sample fill-in) is being drawn up, then perhaps the best option is to consult with specialists of the given financial institution. At the same time, as experts say, if it is impossible to specify the PIN in the corresponding props, you can specify 0.
Code 24 is associated with the purpose of the payment. This may be, for example, payment for services, goods. But if we are talking about the organization transferring part of the employee’s salary to the budget, it is necessary to indicate in the corresponding field the personal data of the specialist - full name, TIN.
So, we examined what criteria payment should meet to transfer taxes, penalties, fines to the budget. In general, the same rules apply if the basis for the preparation of such a document as a payment order is state duty. The sample fill of this source will correspond to the algorithm we have examined.
The specifics of compiling payments in funds
Certain specificity is characterized by the compilation of payments in state funds. An example of filling out a payment order (FFOMS, PFR, FSS can be its addressees) of the appropriate type will be optimal if it meets the following basic criteria.
So, in this type of document, as in the case of payment of taxes, penalties and fines, field 104, that is, CSC, will be used. As in the case of payments of the previous type, only one BSC can be indicated in a single document. Correct BCC must be requested in the fund to which the corresponding transaction is sent.
Similarly, the code 105 corresponding to such a property as OKTMO should also be indicated in the payment. He, as in the case of documents for the transfer of taxes, penalties and fines, replaces OKATO.
If a fee is paid to one or another state fund, you can indicate 0 in the details with codes 106 and 107.
The code 108 is important. If in the field 101 above - that is, in the one that contains data on the status of the subject making the payment - such numbers as 03, 19, 20, or 24 are marked, then in the props 108 you need to put the identifier of the individual. This can be, for example, SNILS, its passport data, series and number of a driver’s license, etc.
Identity Variability
It is also important to specify the correct type of identifier. It can be represented in the following spectrum:
- 01 (the main document proving the identity of a citizen of the Russian Federation - passport);
- 02 (birth certificate);
- 03 (sailor's passport);
- 04 ( military identity card );
- 05 (military ID);
- 06 (a document that temporarily certifies the identity of a person);
- 07 (certificate of release of a citizen after serving a prison term);
- 08 (alien's passport);
- 09 (residence permit);
- 10 (a document permitting temporary residence in the Russian Federation);
- 11 (document certifying refugee status for a person);
- 12 (migration card) ;
- 13 (USSR passport) ;
- 14 (SNILS);
- 22 (driver's license);
- 24 (certificate of state registration of the vehicle).
In fields 109 and 110, you can specify 0.
Universality of priority
In field 21, that is, the priority of payment, should be set to 5, as in the case when we considered the first scenario for the preparation of such a document as a payment order (sample fill). Fine, tax, fee to the state fund are always set, thus, with priority 5.
The requisite with code 22, that is, the UIN, as in the case of payments of the previous type, should be found out either at the state institution to which the funds are sent or at the bank.
Props with code 24 implies the correct indication of the purpose of the transaction. This may be, for example, insurance premiums on the OPS.