The transfer of various payments to the budget by entrepreneurs and organizations should be carried out using special payment orders. Work with them should occur in accordance with the norms of Russian legislation. On the basis of which forms is it necessary to form bills? What are the features of filling in the relevant documents?
Which form of payment order to use?
In accordance with the legislation of the Russian Federation, the rules for filling in the fields of a payment order should be considered in the context of working with the form approved by Bank of Russia Regulation No. 383-P, which was adopted on 19.06.2012. Filling the document in question by firms can be carried out, in particular, when transferring taxes to the state budget. Thus, we will study the procedure for filling in the fields of a payment order if the “payment” is sent to the Federal Tax Service of the Russian Federation.
Fields 22 and 60
Work with the document in question begins with filling in the fields identifying the payer. Among them - Field number 60. It records the taxpayer TIN. If the payment is filled in by the IP, then the corresponding number is 12-digit. The first and second digits of the TIN should not be represented by zeros.
It can be noted that when specifying the TIN in the payment it is not necessary to reflect the unique accrual identifier, fixed in field 22. It is recorded only if the tax is transferred to the budget at the request of the Federal Tax Service. At the same time, if UIN is reflected in the payment, then the TIN is not required to be reflected in the document.
Fields 8 and 44
Among the fields that identify the payer are 8 and 44. If he is an entrepreneur, then his name and address are indicated in the first field. The second shall bear the signature of the taxpayer.
Field 101
The next field in which data about the payer is recorded is 101. Here, his status is reflected - in accordance with the classification established by law. So, if an entrepreneur fills in a payment order , he must put code 09 in the corresponding field if it is a question of paying tax to the budget. However, if personal income tax is paid for employees with a salary, then the status 02 is reflected in the field under consideration.
Field 102
In the field 102, the entrepreneur must put the number 0. This is due to the fact that it fixes the checkpoint, which is assigned only to legal entities.
Fields 6 and 7
The next group of fields are those that display payment data. If we consider the description of the fields of the payment order, we can see that in the field №6 the amount of tax is fixed in words, in the field №7 - in numbers. In this case, the corresponding entries are capitalized without abbreviations, for example, "Thirty-two thousand rubles."
If, according to preliminary calculations, the amount is expressed in kopecks, then the corresponding indicator should be rounded according to the following rule: if the amount is less than 50 kopecks, then it is rounded to the current ruble, if more - to the next. For example, if the preliminary calculation shows 32,000 rubles 20 kopecks of tax, then the figure 32,000 rubles is entered in the payment. If preliminary it comes out 32,000 rubles 70 kopecks, then the document indicates a different amount - 32,001 rubles.
Field 12
Field 12 displays the number of the correspondent account of the financial institution in which the business entity has an account and through which payment is made. It is important not to make a mistake in it, otherwise there is the likelihood of an incorrect transaction.
Fields 18 and 21
Studying where which fields in the payment order are filled in, you should definitely pay attention to the correct filling of fields 18 and 21. In the first, the document code is fixed. If this is a payment order, then cipher 01 is placed. The most important field is 21, which reflects the order of payment. The code 5 is set in the general invoice. But in case the tax is paid at the request of the Federal Tax Service, the number 3 should be put.
Field 104: Nuances
It is very worthwhile to fill in the field in payment order 104. We will consider the nuances of working with it in more detail.
The field in payment order 104 indicates the code for the budget classification of the payment or CSC. It consists of 20 digits, and a separate code is set for each payment to the budget.
What will happen if the document indicates an incorrect KBK? From the point of view of recognition of a taxpayer’s obligation to transfer a payment to the budget on time, the following should be indicated in the payment:
- account number of the Federal Treasury;
- details of the financial institution that is the recipient of the payment.
Thus, if the field in the payment order 104 is filled in incorrectly, then provided that the specified bank details are present in the document under consideration, the Federal Tax Service will not be entitled to write a fine to the entrepreneur.
However, KBC - an indicator that determines, first of all, the ownership of the payment. That is, if the field in the payment order 104 is incorrect, then the payment with a high probability will not be reflected in the registers of the Federal Tax Service so that the taxpayer’s obligations are considered fully fulfilled. But, in principle, a situation is possible in which the tax service will still accept the payment. Thus, before taking any action, it makes sense to reconcile tax calculations with the Federal Tax Service.
If it turns out that the payment was still not accepted by the Federal Tax Service, then the entrepreneur needs to clarify it or return it, and then transfer it to the state again. It depends, first of all, on what budget level the payment was credited to. If it is one and the same, for example, federal, then it is enough to write a statement to the Federal Tax Service in the prescribed form, in which to indicate the necessary information about the payment. If the payment was sent to a different budget level, you will have to return it, and then transfer it using the correct details.
Thus, field 104 in the payment order is the most important requisite from the point of view of the actual fulfillment of taxpayer obligations to the budget. If it is specified incorrectly, then you may have to spend time correcting the error. The task - how to fill in the field 104 in the payment order correctly, depends, first of all, on whether the taxpayer has the right KBK at the disposal of the taxpayer.
As a rule, the most relevant BCCs are recorded in Order No. 65n of the Ministry of Finance of Russia, adopted on July 1, 2013. This normative act is regularly edited, and if any BSC changes, then the corresponding changes are recorded in Order No. 65n.
Field 105
We will study the specifics of filling in other details of payment orders. So, in the field 105 the OKTMO code is indicated. It shows which municipality the tax is paid to. It can be found in the special classifier OK 033-2013. The length of OKTMO is 8-11 characters. If OKTMO, which is determined by the entrepreneur, consists of 8 characters, then add zeros to its length of 11 characters is not required.
It can be noted that the correct OKTMO can also be found on the tax service website. To do this, you need to download the website of the Federal Tax Service, then select the “Electronic Services” section, then select the “Learn OKTMO” item. After that, you need to specify the region and the municipality - the service will determine OKTMO based on the entered data, which will need to be recorded in field 105.
Field 106
The next requisite of the payment is field 106. In the general case, the ZD code is affixed. But if the payment is made in accordance with the order of the Federal Tax Service of the Russian Federation, then the TR code is fixed.
Field 107
Another important requisite that contains a payment order (field decryption also includes it) is recorded in field 107. This is a tax period. For example, if the tax is paid for the 1st half of 2016, then the code KB.02.2016 is put. One way or another, the corresponding indicator should consist of 10 characters. The first 2 indicate the tax payment period - MS or month, KV or quarter, half-year or PL, year or State Duma. Then a dot is placed - the 3rd character, after which the number of the month, quarter, half year is indicated - they correspond to 4 and 5 characters. This is followed by the 6th sign, which is represented by a dot. From 7 to 10 digits indicate the year for which the transfer of tax.
Field 108
This field records the number of the payment order. In the general case, 0. should be affixed here. But if the tax is paid at the request of the Federal Tax Service, then the document number should be indicated in the corresponding field, according to which the tax requires transferring the payment to the budget of the Russian Federation.
Field 109
In this attribute, it is necessary to put the date of the document. However, it is filled out only if the tax is transferred to the budget on the basis of a prepared declaration. In addition, USN payers transferring an advance must record 0. In the case where the tax is transferred by declaration, you can indicate the date of submission of the relevant document to the Federal Tax Service.
Field 110
This field in the payment document is generally not filled out. It can be noted that earlier in the corresponding props a specific type of payment was recorded - for example, represented by interest or interest. But now the payment order - the decoding of its fields, given in various regulatory documents, confirms that this should not necessarily contain relevant information.
Field 24
The next requisite of the document in question is the purpose of the payment. It is indicated in field 24. Here you can indicate that this is an advance tax payment for a certain period within the framework of such a taxation system.
What does a completed document look like on the basis of which taxes are transferred to the state? A sample payment order with fields is in the picture below.
Of course, if the purpose of the payment is different, then it will look a little different. But, anyway, any sample payment order with fields will have to be drawn up on the basis of a form approved by Bank of Russia Regulation No. 383-P of June 19, 2012.
Summary
So, we examined the specifics of filling in payment orders - using the example of a document provided by a taxpayer to a bank when transferring tax to the Federal Tax Service. All fields - 104, 110 in the payment order - are filled in using the form approved by the Bank of Russia. Their content depends on the type of settlements, as well as on the status of the payer.
The document must correctly reflect information about it, directly about the payment, its recipient, as well as about the credit and financial structures, with the participation of which money is transferred.
Particular attention should be paid to completing the requisite 104, which indicates the BCC for payment. If it is incorrect, then the authority administering budget revenues may not reflect in its registers the fact that the taxpayer correctly performed the corresponding obligation.
If the BCC is incorrect, you may need to repeat the payment with the correct details. In some cases, it may be necessary to work with the tax administrator to clarify the payment to the budget.