Basis of payment 106: decryption, filling rules

In 2014, the type of payment orders for transferring funds to the budget changed. In particular, the document “Basis of payment” (106) appeared in the document. Banks now do not control the correctness of filling in all fields. This obligation rests with the taxpayer.

Innovations

Any organization or individual entrepreneur becomes a taxpayer from the moment of state registration and assignment of TIN. From that moment on, they have an obligation to pay taxes and file declarations with the Federal Tax Service. In the new procedure for processing payment orders, the following changes are registered:

• The exact number of characters in the lines “60” (TIN) and “103” (CAT) is clearly spelled out. TIN of individuals consists of 12 digits, and legal entities - of 10. CPR consists of 9 characters. Both codes cannot begin with "00".
• The new requisite of the UIN may include 20 or 25 characters. KBK - 20 digits, OKTMO - 8 or 11. Moreover, none of the listed codes can contain only “0”.
• A new mandatory payment attribute has appeared - “Basis of payment” (106). State duties, fines, penalties and ordinary repayment of debts are listed under different codes.

A number of changes affected the rules for filling in the “Payment Type” field (110). When paying taxes and fees, you do not need to fill out this requisite. But in the BSC should reflect the code of the subspecies of income. It will be used to identify the payment:

• 2100 - transfer of interest;
• 2200 - payment of interest.

Let's consider all these changes in more detail.

Payment order

This is a settlement document with which the payer transfers funds from his account. This document is used to pay for goods, services, taxes and fees. It is executed on paper or in electronic form, using the Bankclient system. The form of the document was approved by Regulation No. 383P “On the rules for the transfer of funds in domestic currency on the territory of the Russian Federation”. The payment information is entered in encoded form. This is necessary for quick accounting of payments and automated workflow between all participants in the legal relationship. Let us consider in more detail in what order each column is filled.

Priority

Art. 855 of the Civil Code of the Russian Federation provides for 5 priority payments. For clarity, the information presented in the form of a table.

Mandatory details

In the upper right corner the same number of the form form is always indicated - 0401060. Next, the serial number of the document is recorded. It is assigned by the bank, consists of 6 digits. Identification is carried out on the last three digits.

The date is affixed in the format DD.MM.YYYY. If the document is sent through Internet banking, the system assigns the desired format on its own. If the document is executed on paper, it is important not to confuse the first two indicators.

The type of payment is prescribed in the form of a code approved by the bank. The amount in words is indicated only in paper payments. The same information is duplicated separately in numbers. Rubles are separated from small things by a sign (""). If the amount is indicated without cents, then you can put the sign "=" (7575 =).

In the field "Payer" the legal entity indicates its abbreviated name. If the payment is sent abroad, then the address of the location is additionally prescribed. Individual entrepreneurs, individuals indicate their full names (fully) and legal status. In the case of international payment, the address of the place of residence is additionally indicated. Payment can be made without opening an account. In this case, the name of the bank and information about the payer are registered in the document: his full name, taxpayer identification number, TIN, address. The payer's account must consist of 20 digits.

The document spells out the name of the bank of the sender and the recipient, its address, BIC, correspondent account numbers, and the abbreviated name of the recipient. If the transfer is made through an account opened with another financial institution, then the client’s account number is additionally indicated.

In the field “Type of transaction” the payment code is entered, in the “Purpose of payment” - for what the payment is made. If we are talking about budget payments, then the information from this field should supplement the “Basis of payment” (106). Penalties and fines are paid with a unique code, and goods and services without it. After filling in all the fields, the seal and signature of the bank's responsible person are put.

These are standard details that must be present in any payment document. Now consider the additional fields that are filled when transferring taxes.

OKTMO

The payment order contains the mandatory field “Ground of payment” (106), the decoding of which will be presented later. Also, according to the new rules, OKTMO should be indicated instead of OKATO. You can find out the code on the website of the territorial department of state statistics or through the service of the same name by the Federal Tax Service. For information, you need to select a region, indicate OKATO or a municipality. The results may be presented in abridged form. If OKTMO ends with “000”, then the first 8 characters will appear as a result of processing. If OKTMO has the form 46534426636 (contains 11 characters), then the code will be reflected completely.

Single bcc

Beginning in 2014, KBK 39210202010061000160 should be used in payments for the transfer of insurance premiums for compulsory insurance. Payments are made for this code to form the insurance part of the pension. The FIU will independently distribute funds on a quarterly basis.

FIU and FSS

In payments in the Pension Fund in the field "101" the value "08" is indicated. IE without workers in this field indicate the status of "24". In the line "108" you need to write the number of SNILS (only numbers, without dashes). In this case, you must specify the number assigned when registering the IP. In the lines "106-110" should be entered "0".

Types

Under the new rules, “Type of payment” is not filled out. Previously, codes were indicated in it depending on what kind of debt the payer paid: fine (), interest (), fine (), debt of customs authorities (), taxes (0).

Payer Status (101)

If the requisite “Basis of payment” (106), the decryption of which will be presented later, identifies the purpose of the funds, then according to the data in cell “101” it is determined who makes the transfer. In total there are 26 statuses of payers. Consider the most popular (see table below).

It is also necessary to check the correspondence of the transfer to the status of the sender.

If an individual entrepreneur pays personal income tax on his income, then transactions should be assigned the status “09”. If an entrepreneur pays personal income tax on employee income, he acts as an agent. In this case, the status “02” must be indicated in the payment.

The status that is indicated when transferring land tax or income tax depends on the BCC. The details table is presented in the letter of the Ministry of Finance No. 10/800. Before filling out the document, check the data with the table to avoid errors. If the BCC is indicated incorrectly, there will be a tax arrears.

Payments with different statuses are recorded on different personal accounts. If this requisite is incorrect, in the internal accounting of the Federal Tax Service the amount will be credited to the debt account, which the IP may not have. The tax to which the payment was directed will remain unpaid, even if the requisite “Basis of payment” is specified (106). Fine and penalty will be charged on the amount of arrears. Most often, such situations arise in organizations that are both payers and agents.

The basis of payment "106": decryption

Penalty, interest and interest on debt can be repaid on time or late. Based on the information provided in this field, you can understand by what document and for what period the funds are transferred to the budget. The indicator “Grounds for payment” (106) is interconnected with three more lines: period (107), number (108) and date (109) of the document.

Let's consider how to make out monthly, quarterly and annual payments:

1. Ground of payment (106): TP. Transcript: payment for current year bills. At the same time, the date of signing the document is indicated in the field "109", and in "108" is set to "0".
2. Ground of payment (field 106): . Repayment of tax arrears in the absence of a claim from the Federal Tax Service, that is, at the taxpayer’s own will.
3. Basis of payment (field 106): BF. This is the current payment of an individual through a bank account.

Judicial settlement

If the basis of payment (106) “TP” means the voluntary repayment of overdue debts, then the following codes are used if the Federal Tax Service has sent a request to pay off the debt.

If the case on debt repayment is submitted to court, how to fill out a payment order (field "106")? The basis of the payment will depend on at what stage of the judicial investigation the debt is repaid.

This is what a correctly executed payment order should look like (field “106”: “Basis of payment”). The document must also indicate the material number and the date of the relevant court decision.

How else can a payment order be filled out (“Basis of Payment”, 106)? A sample fill can be seen in the table below.

If the “Basis of payment” field (106) is not filled in, Sberbank or another credit institution through which the payment passes, assigns the code “0”. This means that it is not possible to identify the payment.

Taxable period

We will separately consider how the props “107” are filled in when making payments. In all the listed operations, the tax period is reflected as follows:

• transfer of insurance premiums - “0”;
• tax transfer - 10-digit code of the Federal Tax Service authority in the format "SS.UU. YYYY".

The first characters of the code will decrypt the payment period:

• "MS" is a month.
• “KV” is a quarter.
• "PL" - half a year.
• "DG" - the year.

The fourth and fifth characters after the dot indicate the period number. If the tax is paid for January, “01” shall be affixed, if for the second quarter - “02”. The last four characters indicate the year. These three groups are separated by dots. This scheme allows you to quickly decrypt payments. For example, VAT is transferred for February 2016, then in the requisite “107” you need to register “MS.01.2015”. If there are several deadlines for the annual fee, and for each, separate payment dates are set, then these dates are indicated in the period.

If the funds are transferred not for the full reporting period, but only for a few days, then the first two characters will look like “D1” (2,3). Depending on the number indicated, tax is paid for the 1st, 2nd or 3rd decade. If payment is requested by the Federal Tax Service, you must specify a clear date of the act. The specific period must also be indicated in the payment document if an error was found in the previously submitted declaration, and the taxpayer is trying to independently charge the fee for the past period. In this case, the fourth and fifth digits must indicate for what specific period the additional charge is made.

Details for payment of customs duties

The customs code is indicated in the field “107”, and the status of the payer in “108”. Let's look at the table again.

When conducting other operations, the field “Basis of payment” (106) indicates “0”.

Individual Identifier (108)

Depending on which document was provided for the identification of the payer, this attribute is filled out. For example, if a citizen has provided a passport with the number 4311124366, in the field “108” it is indicated: “01; 4311124366. " The table below shows the main identifiers:

Document Date (109)

Current payments indicate the date of signing the declaration by the representative of the Federal Tax Service. In case of debt repayment without notice, “0” is put in this field. If payment is requested by the Federal Tax Service, the date of the act or receipt should be indicated.

If there is a payment of deferred, restructured, suspended debt, carried out according to the results of inspections, according to executive documents, this field contains information depending on the decision made:

• installment plan - RS;
• deferral - OS;
• restructuring - RT;
• suspension of collection - PR;
• act of verification - AP;
• decision of the arbitral tribunal on the introduction of external management - VU;
• institution of enforcement proceedings - AR.

Refund

In order to avoid situations when there is a tax arrears, it is necessary to submit an application to the FTS to clarify the payment. A copy of the payment should be attached to the document. If the status is incorrect, the funds will still go to the budget and to the desired current account. But with the Federal Tax Service, this amount will reflect the repayment of another tax. Only on the basis of the application can it be transferred to pay off real debt.

Before the redistribution of funds, the Federal Tax Service will reconcile the settlements of enterprises with the budget. If a positive decision is made, the inspection will cancel the accrued interest. The decision of the taxpayer will be informed within 5 days. You can do otherwise:

• Once again transfer the tax on the correct details in the payment;
• then return the excessively paid tax.

In this case, the company will avoid only the calculation of fines. The penalty will still have to be paid. Consider a sample application.

STATEMENT

about a mistake

Irkutsk 07/16/2016

In accordance with paragraph 7 of Art. 45 NK OJSC “Organization” requests clarification of payment. In the requisite “101” of the receipt dated July 16, 2016 No. 416 for the transfer of VAT (indicate KBK) in the amount of 6,000 (six thousand) rubles, the status “01” was incorrectly indicated. The correct status is “02”. This error resulted in non-transfer of tax to the budget of the Russian Federation to the account of the treasury. Please clarify the payment and recalculate interest.

WIN

“Unique accrual identifier” includes 23 characters. This field is as important as the “Basis of tax payment” (106). The PIN is registered in the field “22” and in the “Purpose of payment”. Example: "UIN13246587091324658709 /// Payment of the fine ...".

There are situations when there is no UIN. For example, when transferring taxes calculated by legal entities and individual entrepreneurs on the basis of declarations, the payment identifier is KBC, which is indicated in the props “104”. According to the new rules, the penitentiary system is not formed in such cases.

Individuals who pay taxes upon notification from the Federal Tax Service receive a notice in the form of "PD". The document is filled in by the Federal Tax Service using software automatically. In it, the UIN is immediately formed. .

, . . .

Taxes can be paid through the cash desk of the bank. In this case, the notification “PD4sb” is filled. If the operation is carried out through Sberbank, then the PIN is not indicated. In this case, the name of the document must be prescribed. payer and address of his place of residence.

Filling payment orders by third parties

Tax Code provides for the possibility of paying fees by third parties. Separate rules have been developed for such situations. The document indicates the full name and TIN of the person whose duty to pay the fee is fulfilled. In the requisite “Purpose of payment” the TIN and the check point of the contractor and the full name are indicated. payer. The latter is separated from the main text by the "//" sign. The status of the person whose obligation to pay tax is fulfilled is also indicated.

Conclusion

The correctness of filling out a payment order depends on the type of transaction and the recipient of funds. When paying taxes, a whole series of details is additionally filled out: from the organization code to the status of the payer. If the field “Basis of payment” (106) is not filled, then the Federal Tax Service will independently attribute the payment to one of the categories based on the results of the quarterly report. UIN is prescribed only in budget payments. If the account number is incorrect, the document will not be posted at all.