Information for filling out payments to the local budget. Filling out a payment order for the payment of other people's taxes

Payment order: everything you need to know about it

To make any money transfer, you need to fill out special form for cashless payments. It is presented in the form of a document with correctly filled details. This document is called payment order or payment.

What is a payment order?

A payment order (PP) is a document of the established form, by which the owner of a bank account instructs the bank to carry out the necessary monetary transaction from his account according to the specified details. It is filled out independently by the sender or, at his request, by the client's bank and can be issued in two forms:

On A4 paper (filled in on a computer in a special program, document Word or PDF format).
IN in electronic format(only in a special program, not outputting to paper).

PP are:

One-time (for making one transfer, after which they lose their validity)
Regular (for making systematic payments, executed by the bank after a certain period of time).

What operations can be performed through a payment order?

Transfer of money to contractors for work/goods.
Transfers to budgetary and non-budgetary funds of various levels.
Payment of loans, replenishment of deposits, etc.
Transfer of money for the purposes approved by laws, contracts or agreements.
Making regular payments (utilities, payment for the Internet, mobile communications, etc.).

How long does it take to execute a payment order?

The terms of execution are prescribed in the Civil Code of Russia. If the transfer is carried out within the same region or region, then the maximum processing time can be up to two days. If we are talking about inter-regional payment, the period may be extended up to 3-5 days. In practice, the order is processed on the date of its submission or within the first day.

How many copies of payment orders need to be issued?

The number of PPs is determined by the number of participants in the calculation. One remains in the sender's bank, the second - with the client with a mark of acceptance, the rest go to the beneficiary's bank and counterparties.

The bank is obliged to accept the PP regardless of whether there is money in the client's account. If there is not enough money, then the PP is executed later, as funds appear. If an account overdraft agreement is concluded, the order is processed immediately.

In cases where the funds are insufficient and the bank cannot make the payment, then the PP is placed in a special storage of orders that have not been paid on time.

The PP has a validity period of 10 days.

How is a payment order completed?

All required fields must be filled in the PP. Blots or corrections are not possible. Mandatory fields are fields with details of the sender and recipient.

The main fields and features of their filling:

Number - numbered in digits (maximum 6 characters from 1 to 999999).
Date - put in the form day.month.year (example 01/12/2015).
Type of payment - put in the form of a special code (example: urgent = code 1).
The amount in words - is written with a capital letter without abbreviation, kopecks - in numbers (example: Fifteen thousand one hundred forty-two rubles 21 kopecks).
Amount - put in numbers, rubles from kopecks are separated by a "-" sign (example: 15142-21).
Payer - for a legal entity, the full name, location address are prescribed (example: Investor LLC // Russia, Zelenograd, Sovetskaya st., 15), and PL - full name, place of registration (example: Ivanov Alexander Vladimirovich // Russia, Krasnodar, Lenin street 11).
The payer's account number is the sender's account number, consisting of 20 characters (example: 40802810067100010760).
Payer's bank - the name and location are indicated (example: "VTB 24" CJSC, Moscow).
BIC - identification number of the bank (example: 044525716).
Account number is the number of the correspondent account of the sending bank in the Central Bank of the Russian Federation, consists of 20 characters (example: 30101810100000000716).
Beneficiary's bank – the name and location of the beneficiary's bank (example: OJSC Sberbank, Moscow).
BIC of the beneficiary's bank - prescribed according to the BIC directory (example: 044525111).
Beneficiary bank account number - consists of 20 digits (example: 30101810600000000886).
Recipient - name of the recipient for receiving the transfer, for legal entities - full name, for individuals - full name
Recipient's SC.No. - consists of 20 characters.
Type of payment - put down the code (example: PP = 01).
Payment term. - not filled.
Naz.pl. - not filled.
Payment order - numbers from 1 to 5 (in accordance with the Federal Law) or not filled in (example: 1 - payment for compensation for harm to life / health and alimony, 2 - wages, 3 - taxes, 4 - any monetary requirements, 5 - other documents in dated order).
Code - usually 0.
Res. field - not filled.
Purpose of payment - the purpose of the PP is prescribed with additional information (example: payment for goods according to invoice No. 123, VAT not oblast)
TIN - mandatory, 10 digits - for legal entities and 12 characters - for individuals.
KPP - registration code, consists of 9 characters.
M.P. - stamped by the sender.
Signatures - the signature of the sender, as in a signature card or passport.
Bank marks - seal and mark of a bank employee.

Signature of electronic documents.

As stated above, money orders may be provided electronically. In order for an electronic order to have legal force similar to a paper one, an electronic signature is applied to it. According to 63-FZ, it is equated to a handwritten one.

Electronic PPs are generated in Internet banks when, for example, it is necessary to make some kind of payment, and for the convenience of users, they do not need to be signed, printed or taken to the bank for execution.

Payment order details

The established rules (instructions) for filling out a payment order are as follows:

In field (1) the name of the settlement document is indicated - payment order.
In field (2) indicated payment order form - 401060 , this is the form number according to OKUD OK 011-93, class "Unified system of banking documentation"
In the "N" field (3) the number of the payment order is indicated in figures. If the payment order number consists of more than three digits, payment documents when making payments through the settlement network of the Bank of Russia are identified by the last three digits of the number, which must be different from "000".
In the field "Date" (4) the date of preparation and execution of the payment order is indicated. When filling out a payment order, the day, month, year are entered in numbers in the format DD.MM.YYYY or the date is indicated in numbers, the month - in words, the year - in numbers (in full). For example: 05.12.2006 or 05.12.2006.
In the "Type of payment" field (5) in payment orders submitted to the settlement network of the Bank of Russia for making payments by postal or telegraphic means, it is indicated, respectively, by "mail" or "telegraph". In payment orders submitted on paper for electronic settlements in accordance with Bank of Russia Regulation No. 36-P dated June 23, 1998 "On Interregional Electronic Settlements Through the Bank of Russia Settlement Network" published in the Bulletin of the Bank of Russia dated August 28, 1998 N 61, "electronic" is put down in this field. In other cases, this field of the payment order is not filled. So, for example, the field does not need to be filled in if payments are made within one branch.
In the "Amount in words" field (6) it is indicated - from the beginning of the line and with a capital letter, the amount of payment in words in rubles, while the word "ruble" ("rubles", "ruble") is not reduced, kopecks are indicated in numbers, and the word "kopeck" ("kopecks", "kopecks" ) is also not reduced. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, while the payment amount and the equal sign "=" are indicated in the "Amount" field. For example: "Twenty-eight rubles 10 kopecks" or "One hundred and forty rubles."
In the field "Amount" (7) the payment amount is indicated in figures, rubles are separated from kopecks by a dash "-". If the payment amount is expressed in figures in whole rubles, then kopecks can be omitted, in this case the payment amount in rubles and the equal sign "=" are indicated, while the payment amount in whole rubles is indicated in the "Amount in words" field. For example: "28-10" or "140 =" .
In the field "Payer" (8) the name of the payer of funds is indicated. Additionally, the number personal account of the customer, the name and location (abbreviated) of the servicing credit institution, branch of the credit institution, if the customer's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, the account of a settlement participant, the account of interbranch settlements, entered in the field "Ac. N" of the payer, or the name and location (abbreviated) of the branch of the credit institution serving the client are indicated, if the number of the client's personal account is entered in the "Ac. N" field of the payer and the client's payment is made through the interbranch settlements account, while the number of the branch's interbranch settlements account is not is affixed.
In the field "Account N" (9) the number of the payer's personal account in a credit institution, in a branch of a credit institution or in an institution of the Bank of Russia (with the exception of a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the rules for maintaining accounting in the Bank of Russia or the accounting rules of credit institutions located in the territory Russian Federation. The number of a personal account with a credit institution, a branch of a credit institution may not be entered if the payer is a credit institution, a branch of a credit institution.
In the "Payer's Bank" field (10) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the payer's bank, are indicated. If the payer of funds is a credit institution, a branch of a credit institution whose name is indicated in the "Payer" field, then the name of this credit institution, a branch of a credit institution shall be indicated again in the "Payer's Bank" field.
In the "BIC" field (11) the bank identification code (BIC) of the payer's bank is affixed. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "Reference book of the BIC of the Russian Federation". Deciphering the word BIC - bank identification code.
In the field "Account N" (12) the payer's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia shall be entered, or left blank if the payer - a client who is not a credit institution, a branch of a credit institution, is serviced by an institution of the Bank of Russia, or an institution of the Bank of Russia.
In the field "Beneficiary's bank" (13) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the beneficiary's bank, are indicated. If the recipient of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Recipient" field, then the name of this credit institution, a branch of a credit institution is indicated again in the "Beneficiary's bank" field.
In the field "BIC" (14) the bank identification code (BIC) of the beneficiary's bank is indicated. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Reference Book".
In the field "Account N" (15) beneficiary's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia, or left blank if the recipient is a client who is not a credit institution, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds by a credit institution, a branch of a credit institution to an institution of the Bank of Russia for issuing cash to a branch of a credit institution that does not have a correspondent sub-account.
In the "Recipient" field (16) the name of the recipient of funds is indicated. In addition, the client's personal account number, name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the client's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of interbranch settlements, affixed in the "Ac. N" field of the recipient, or the name and location (abbreviated) of the branch of the credit institution serving the client, if the client's personal account number is entered in the "Ac. N" field of the recipient and the client's payment is made through the interbranch settlements account, while the number the account of interbranch settlements of the branch is not affixed.
In the field "Account N" (17) the number of the beneficiary's personal account with a credit institution, a branch of a credit institution, or the number of a personal account with a Bank of Russia institution (except for a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with a Bank of Russia institution), formed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation. The number of a personal account in a credit institution, a branch of a credit institution may not be entered if the recipient is a credit institution, a branch of a credit institution.
In the field "Type op." (18) (type of operation) the cipher is affixed (01) according to the "List symbols(ciphers) of documents held on bank accounts" Appendix 1 of the Rules for Accounting in the Central Bank of the Russian Federation (Bank of Russia) dated September 18, 1997 N 66 and the Rules for Accounting in Credit Institutions Located on the Territory of the Russian Federation dated June 18. 97 N 61, subject to changes and additions.The payment order always contains the code (01), since each payment document has its own code, so “01” - Payment order, “02” - Payment request, “09” - Memorial order etc.
The field "Term of payments." (19) (maturity date) shall not be completed until special instructions from the Bank of Russia.
Name field square.” (20) (payment purpose coded) - not filled in before the instructions of the Bank of Russia.
In the field “Description. fees.” (21) (priority of payment) the order of payment is affixed in accordance with the law and regulations Bank of Russia or the field is not filled in in cases stipulated by the regulations of the Bank of Russia..
Field “Code” (22) not filled out before the instructions of the Bank of Russia.
Field “Res. field" (23) reserve field. To be filled in in cases established by Bank of Russia regulations.
In the field "Purpose of payment" (24) the purpose of the payment, the name of the goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted as a separate line or a reference is made to the fact that the tax is not paid), other necessary information may also be indicated, including the period payment of tax or fee, payment term under the contract. So, for example, the purpose of the payment is “Payment under the agreement no. for a ticket."
In the fields "M.P." (43) (seal space) and "Signatures" (44) the payer shall affix a seal (if any) and signature (signature) of persons entitled to sign settlement documents, according to the samples declared by the credit institution, branch of the credit institution or subdivision of the settlement network of the Bank of Russia.
In the field "Marks of the payer's bank" (45) a stamp (stamps) of the credit institution, a branch of the credit institution or an institution of the Bank of Russia, the date and signature of the responsible executor shall be affixed.
In the field “Act. to the payment bank." (62) (Received by the payer's bank) indicates the date of receipt of the payment order by the payer's bank according to the rules specified for the "Date" field.
In the field “Debited from the account. fees.” (71) (Debited from the payer's account) the date of debiting is indicated Money from the payer's account according to the rules set for the "Date" field
In the field "INN" (60) (TIN of the payer) the TIN of the payer is indicated, if it is assigned. TIN - this is the identification number of the taxpayer of a legal or natural person, filled in on the basis of the "Certificate of tax registration" issued to the taxpayer by the relevant tax services. For the payer/beneficiary - an individual, a 12-digit taxpayer identification number (TIN) is indicated. For a payer/beneficiary - a legal entity (both Russian and foreign), a 10-digit taxpayer identification number is indicated.
In the field "INN" (61) (TIN of the recipient) indicates the TIN of the recipient, if assigned. See explanation in field 60.

In the fields (101)-(110) the information established by the Ministry of the Russian Federation for taxes and fees, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated. These fields are filled in when transferring various taxes and fees.

What sample payment orders look like in 2017. What has changed is the new requirements for filling out payment orders.

Samples are presented for payment orders relating to personal income tax, simplified tax system, and other contributions deducted to state funds

What does the 2017 payment order consist of?

A payment order created to form and reflect the amount due for the payment of taxes, fees and contributions for the purpose of insuring the employees of the enterprise is carried out on the form 0401060. Each field has a separate number. It is necessary to fill out the document, guided by the BCC for the payment of tax deductions and contributions, which is made in 2017.

At the same time, in 2017, the following features should be taken into account:

It is impossible to apply the CCC in force in 2016, for example, the CCC for contributions to the PFR are outdated.

The data for line 110 in the FPR has also changed.

In 2017, the information filled in for contributions and tax amounts is the same:

1. Item 1 describes the name of the organization.

3. In column 3, the number of the payment is entered, which is written not in words, but in numbers.

4. Item 4 consists of the date the notice was completed. Here you need to follow these rules:

if the document is submitted on paper, the full date is put down, adhering to the format DD.MM.YYYY;

the electronic version involves recording the date in the format of a credit institution. The day is indicated by 2 digits, the month by two, and the year by four.

5. In paragraph 5, fix one of the values: "urgent", "telegraph", "mail" or another indicator determined by the bank. You can leave the column empty if the bank allows.

6. In paragraph 6, write the amount of the payment. At the same time, rubles are written in words, and kopecks are listed in numbers. Rubles and kopecks are not reduced or rounded. If the amount payable is whole and does not have small money, then pennies separated by commas can not be fixed. In the "Amount" line, the amount is set, and then the equal sign "=".

7. Clause 7 contains the amount to be paid in figures. Rubles are separated from small change with a dash "-". If the number is an integer, then the equal sign "=" is placed after it.

8. Item "8" contains the name of the payer, if it is a legal entity, you need to write the name in full, without abbreviations and abbreviations.

9. In paragraph 9, enter the numbering of the payer's account registered with a banking institution.

11. Item 11 shows the bank code that identifies the institution where the payer of taxes and contributions is served.

12. Item 12 consists of the number of the correspondent account of the taxpayer's bank.

13. Paragraph 13 determines the bank that will receive the transferred funds. Since 2014, the names of the branches of the Bank of Russia have changed, so read this question on the official website of the financial institution.

14. Item 14 consists of the bank identification code of the institution receiving the money.

15. In column 15, you should write down the number of the corresponding bank account where the contributions are transferred.

16. Line 16 contains the full or abbreviated name of the enterprise receiving the funds. If this individual entrepreneur- write down the full surname, name and patronymic, as well as legal status. If this is not an individual entrepreneur, it is enough to indicate the full name of the citizen.

17. In column 17, the account number of the financial institution receiving the money is recorded.

18. Requisite 18 always contains the encryption "01".

19. With regard to requisite 19, nothing is recorded here unless the bank has decided otherwise.

20. 20 props also remain empty.

21. Line 21 requires to determine the order of the amount payable by the figure corresponding to the legislative documents.

22. Requisite 22 assumes the classifier code of the amount payable, whether it be contributions or deductions for taxes. The code can consist of both 20 and 25 digits. The requisite has a place to be if it is fixed by the recipient of money and is known to the taxpayer. If an entrepreneur independently calculates how much money he must transfer, there is no need to use a unique identifier. The institution receiving the money determines the payments based on the numbering of the TIN, KPP, KBK, OKATO. Therefore, we indicate the code "0" in the line. The requirement of a credit institution is considered illegal if, when fixing the TIN, you need to additionally write information on the code.

23. Leave field 23 blank.

24. In field 24, describe the purposes for which the payment is made, its purpose. It also necessarily indicates the name of goods, works, services, numbering and numbers, according to which the documents pass, according to which the payment is assigned. These can be agreements, acts, invoices for goods.

25. Requisite 43 includes affixing the IP seal.

26. Field 44 consists of the signature of an authorized employee of the organization, the head or the appropriate authorized person. In order to avoid misunderstanding, the authorized person must be entered in the bank card.

27. Line 45 contains a stamp, if the document is certified by a trustee, his signature is sufficient.

28. Requisite 60 fixes the TIN of the taxpayer, if it is available. Also, information can be entered in this line by those who recorded SNILS in line 108 or an identifier in field 22.

29. The TIN of the recipient is determined in requisite 61.

30. In line 62, an employee of a banking institution shall enter the date of submission of the notification to the financial institution related to the payer.

31. Field 71 contains the date when money is debited from the taxpayer's account.

32. Field 101 fixes the status of the payer. If the organization is a legal entity, write down 01. If you are a tax agent, enter 02. Code 14 refers to payers who settle liabilities with individuals. This is only a small list of statuses, a more complete one can be found in Appendix 5 to the order of the Ministry of Finance of Russia, which was issued in November 2013 and registered in the register under number 107n.

33. Field 102 consists of the KPP of the payer of contributions and taxes. The combination includes 9 digits, the first of which are zeros.

34. Field 103 - KPP of the recipient of funds.

35. Line 104 indicates the BCF indicator, consisting of 20 consecutive digits.

36. Requisite 105 shows the OKTMO code - 8 or 11 digits, they can be recorded in the tax return.

37. In requisite 106, when making customs and tax payments, record the basis for payment. TP is indicated if the payment concerns the current reporting period (year). ZD means the voluntary contribution of money for obligations that pass over the past reporting periods, if there are no requirements from the tax authorities for payment.

Where to get full list possible values? In paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to the order of the Ministry of Finance of Russia, issued in 2013.

If other deductions are made or it is not possible to fix a specific indicator, write "0".

38. Requisite 107 is filled in in accordance with the purpose of the payment:

if taxes are paid, the tax period is fixed, for example, MS 02.2014;

if contributions are made for customs payments, the identification code of the customs unit is indicated;

you need to deposit money in relation to other contributions - write "0".

39. Payment of tax deductions provides for the entry of the paper number, which acts as the basis for payment.

40. What data is recorded in field 109?

if you have to pay tax revenues and deductions to the customs authorities, determine the date of the paper that is the basis for the payment, pay attention to the presence of 10 digits in the encoding (a complete list of indicators can be found in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia, registered in November 2013);

if other money is transferred to state budget funds, write down "0".

In field 110, it is no longer necessary to fill in the type of deductions.

Features of drawing up line 107 in the payment for 2017

Accountants are interested in what subtleties the filling of line 107, located in the payment document in 2017, has. Requisite 107 indicates the tax period when the contribution or tax is paid. If it is not possible to determine the tax period, "0" is entered in column 107.

What components does the indicator of the tax period consist of and what does it indicate, experts shared:

8 digits of the combination differ in semantic meaning;

2 digits are considered separating, and therefore separated by a dot.

The value of attribute 107 determines the frequency of making a payment:

monthly regularity (MS);

quarterly (Q);

semi-annual (PL);

annual (GP).

What do the signs mean?

The first 2 characters indicate the frequency of payment of money.

Characters 4-5 provide information on the number of the month of the reporting period, if we are talking about quarterly payments, the number of the quarter is fixed, for semi-annual deductions, the number of the half year is valid. As for the month designation, it can be an indicator from 01 to 12. The quarter number consists of the values 01-04. The half-year number is fixed as 01–02.

3-6 characters of props 107 are always separated by dots.

7-10 characters contain the year in which the payment of deductions is made.

If the payment is made only once a year, then the 4th and 5th digits are represented by "0".

Samples of how to fill out line 107 in the payment for 2017

How might the samples of compiling field 107 in the payment order for 2017 look like? Examples are shown below:

Tax reporting period in line 107 of the payment document

The tax period is fixed in payments in 3 cases:

if payments are made in the current accounting period;

if the accountable person independently discovers erroneously indicated data to the tax return;

upon voluntary payment of additionally assessed tax amounts for the past reporting period, if there has not yet been a request from the tax authority on the need to pay fees;

The value of the tax period for which additional funds are paid or additionally paid is recorded.

If any type of debt that has arisen is repaid, whether it is an installment debt, deferred or restructuring, as well as a bankruptcy case is being considered for an enterprise with debts or an outstanding loan, a specific number must be recorded indicating the day when the amount of money was paid. The due date for payment is as follows:

TR - fixes the payment period, which is defined in the notification received from the tax authority to pay the required amount;

RS - the date when a part of the installment debt in relation to tax contributions is paid, taking into account the installment schedule;

FROM - focuses on the end date of the grace period.

RT is the date when a certain share of the restructured debt is paid, which corresponds to the schedule.

PB - the number when the procedure comes to an end, it takes place during the bankruptcy of the organization.

PR - the date when the suspension of debt collection ends.

In - fixes the date of payment of the share of the investment loan for taxes.

If the payment intends to pay off the debt and passes in accordance with the act of verification or in accordance with the executive paper, "0" is fixed in the value of the tax reporting period. If the tax amount is transferred before the due date, then the head of the enterprise fixes the future tax period in which it is planned to pay fees and tax deductions.

The order of deductions in the payment order of 2017

What order the payer adheres to is reflected in the payment order, namely, in column 21. What is the order of the deducted amounts? This is the sequence of debiting money that a financial institution adheres to when processing requests from a client. The issue of spying on the queue is settled by the bank, however, the accountant should not completely rely on outsiders, supervise this process on their own.

In each payment order, in field 21, write down the order from 1 to 5. To which order can the current deductions be attributed? Not otherwise than the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control authorities, they are classified as the third priority. That is, in field 21 you need to write 3.

The current earnings accrued to the employees of the organization is also a third priority payment. Experts told about the sequence of payments in more detail:

The first priority was assigned to payments made under enforcement papers that provide for payment for compensation for damage that caused deterioration in health and life. This also includes the transfer of money for the recovery of maintenance payments.

In the second place, payments related to severance pay and salaries to former and current employees, remuneration to authors of intellectual activity are recorded.

The third priority is valid for deductions on account of wages issued to employees. Also, in the third place, it is allowed to write off the debt formed in relation to the payment of taxes and fees in connection with the notification received from the tax service. Insurance premiums paid on behalf of controlling and auditing authorities also occupy the third place.

Other monetary claims are distributed in the fourth priority.

The remaining deductions adhere to the calendar queue - the current amounts of deductions that are directly related to taxes and contributions.

Table. Status of the payer of contributions and taxes in 2017

Column 101 of the payment order contains information about the status of the payer of funds. You can determine the status based on the information specified in Appendix 5 to the order of the Ministry of Finance, registered under the number 107n. We have already talked about the main statuses above, the rest are reflected in the following table:

Status number (enter in field 101)	The value of payer status in 2017
01	taxpayer (payer of fees) - a legal entity
02	tax agent
03	organization of the federal postal service that issued the order on the transfer of funds for each payment of an individual
04	tax authority
05	Federal bailiff service and its territorial bodies
06	participant foreign economic activity- entity
07	customs Department
08	payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) that transfers funds to pay insurance premiums and other payments to the budget
09	taxpayer - individual entrepreneur
10	taxpayer - a notary public private practice
11	taxpayer - a lawyer who has established a law office
12	taxpayer - head of a peasant (farm) economy
13	taxpayer - other individual- bank client (account holder)
14	taxpayer making payments to individuals
15	a credit institution (a branch of a credit institution), a paying agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds received from payers - individuals
16	participant in foreign economic activity - an individual
17	participant of foreign economic activity - individual entrepreneur
18	payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments
19	organizations and their branches transferring funds withheld from wages(income) of the debtor - an individual on account of repayment of debt on payments to the budget on the basis of an executive document
20	credit institution (branch of a credit institution), paying agent who issued the order to transfer funds for each payment of an individual
21	responsible member of the consolidated group of taxpayers
22	member of a consolidated group of taxpayers
23	bodies controlling the payment of insurance premiums
24	payer - physical a person transferring funds to pay insurance premiums and other payments to the budget
25	guarantor banks that issued an order to transfer funds to the budget system of the Russian Federation upon the return of value added tax that was excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions for the sale of excisable goods outside the territory of the Russian Federation , and excises on alcoholic and (or) excisable alcohol-containing products
26

How to fill in field 101 in a payment order in 2017?

A sample of how to correctly fill out all lines of a payment order in 2017 is presented below.

Let's say a limited liability company with the name "Success" uses a simplified taxation system and operates in the Elninsky district of the Smolensk region. The final indicators of the 1st quarter of 2017 reflected the company's revenue in the range of 350,000 rubles. Preferential tax rates for the income share in the region are not provided.

Therefore, the advance amount passing through the simplified tax system, due for transfer on the completion of the organization's activities in the 1st quarter of 2017, is:

350,000 * 6% = 21,000 rubles.

This means that in the payment order registered under number 71 on April 14, 2017, we will talk about transferring money to the tax authority in the form of an advance payment under the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. An accountant or other accountable person must correctly fill out a payment order for this amount.

So, in accordance with the transfer of tax in field 21, the fifth order of payment of tax deductions, insurance premiums and other types of payments is entered.

In line 101, record 01, because the company transfers tax revenues. In field 104, set the BCC for paying tax amounts according to the simplified taxation format for income - 18210501011011000110. In line number 105 we write - OKTMO of the Elninsky district of the Smolensk region - 66619000. In line 106, record the TP, and in column 07 - KV 01.2017, which means movement funds for the 1st quarter of 2017. In section 108, set "0", in field 109 - also "0".

Line 22 indicates the LLC's payment of current tax deductions and contributions that the company calculated on its own, so we write "0". UIN in this case is not fixed. In line 24, provide additional information on the transfer of money.

An illustrative example of the correct from the point of view of tax accounting and reflection of the cash flow of the enterprise is given below. In a green tint are the line numbers of the payment order.

Changes in payment orders from January 1, 2017

The organization deducts taxes and insurance premiums, guided by the same filling rules, which come into force on January 1, 2017. The changes affected the filling of fields 107-110.

Another important change is that the BCC related to insurance premiums has undergone adjustments. The new BCCs start operating in December 2016.

Sample payment order for insurance payments to state funds from January 1, 2017

Below is a sample of filling out a payment form regarding the payment of insurance premiums in 2017. In the payment order, you must indicate the details of your tax office, but not the FIU or the Social Insurance Fund (as before).

Sample payment for advance payment for the 1st quarter of 2017

Sample payment order for an advance payment for the 1st quarter of 2017 with the simplified tax system income minus expenses

filling rules in a convenient table

The rules for filling out payment orders when transferring payments to the budget in 2017 are determined by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

payers of taxes, fees and insurance premiums;
tax agents;
payers of customs and other payments to the budget;
third parties who pay taxes or insurance premiums “for others”.

The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments are received as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it is recommended to pay attention to the table, which contains the decoding of the fields of the payment order and gives recommendations on the compilation and filling in of individual codes. The table already takes into account all the changes that came into force on January 1, 2017.

Payment field	filling
Information about the payer
TIN	Enter the TIN of the payer of payments in the budget (including the tax agent). In this case, the first and second sign cannot be zero at once. The field can be left blank for individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, it is necessary to indicate the TIN.
checkpoint	Specify the checkpoint of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals in this field indicate zero ("0"). For organizations, the first and second characters cannot be zero at the same time
Payer	Organizations (separate subdivisions) indicate their name of the organization
	Individual entrepreneurs indicate the last name, first name, patronymic (if any) and in brackets - "SP", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//"
	Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, address of registration at the place of residence or address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//"
	Lawyers who have established lawyer offices indicate the last name, first name, patronymic (if any) and in brackets - “lawyer”, address of registration at the place of residence or address of registration at the place of residence (if there is no place of residence). Before and after the address information, indicate the sign "//"
	The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - "KFH", the address of registration at the place of residence or the address of registration at the place of residence (in the absence of a place of residence). Before and after the address information, indicate the sign "//"
Information about the payer (when taxes are paid by the responsible member of the consolidated group of taxpayers)
TIN	Enter the TIN of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time.
	If the payment order is made by a member of the consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group whose obligation to pay tax is fulfilled
checkpoint	Specify the KPP of the responsible member of the consolidated taxpayer group. The first and second characters cannot be zero at the same time.
	If the payment order is made by a member of the consolidated group, the field shall indicate the checkpoint of the responsible member of the consolidated group, whose duty to pay tax is fulfilled
Payer	Specify the name of the responsible member of the consolidated taxpayer group.
Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) - a legal entity
	2	Tax agent
	6	Participant of foreign economic activity - legal entity
	8	An organization (individual entrepreneur) that transfers other obligatory payments to the budget
	9	The taxpayer (payer of fees) is an individual entrepreneur
	10	Taxpayer (payer of fees) - a notary engaged in private practice
	11	Taxpayer (payer of fees) - a lawyer who has established a law office
	12	The taxpayer (payer of fees) is the head of the peasant (farm) economy
	13	Taxpayer (fee payer) - other individual - bank client (account holder)
	14	Taxpayer making payments to individuals
	16	Participant of foreign economic activity - an individual
	17	Participant of foreign economic activity - individual entrepreneur
	18	Payer of customs payments, who is not a declarant, who is obliged by the legislation of Russia to pay customs payments
	19	Organizations and their branches that withheld funds from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document
	21	Responsible member of the consolidated group of taxpayers
	22	Member of a consolidated group of taxpayers
	24	Payer - an individual who transfers other obligatory payments to the budget
	26	Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in a bankruptcy case
	27	Credit institutions (branches of credit institutions) that have drawn up an order for the transfer of funds transferred from budget system, not credited to the recipient and subject to return to the budget system
	28	Legal or authorized representative of the taxpayer
	29	Other organizations
	30	Other individuals
KBK
104	Budget classification code (20 digits)
OKTMO
105	In the payment order, the organization must indicate OKTMO in accordance with the All-Russian classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Reason for payment
106	0	Contributions for injuries
	TP	Tax payments (insurance contributions) of the current year
	ZD	Voluntary repayment of debts for expired tax periods in the absence of a demand from the tax inspectorate for the payment of taxes (fees)
	TR	Repayment of debts at the request of the tax inspectorate
	RS	Repayment of deferred debt
	FROM	Repayment of deferred debt
	RT	Repayment of restructuring debt
	WU	Repayment of deferred debt due to the introduction of external management
	ETC	Repayment of debt suspended for collection
	AP	Repayment of debt under the act of verification
	AR	Repayment of debt under an executive document
	IN	Repayment of the investment tax credit
	TL	Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party debt in the course of bankruptcy
	RK	Repayment by the debtor of the debt included in the register of creditors' claims in the course of bankruptcy
	ST	Repayment during the specified procedures of the current debt
Tax period and document number
The value of field 106 "Basis of payment"	The value that must be indicated in field 107 "Indicator of the tax period"	The value to be entered in field 108 "Document number"
		When filling in the field, do not put down the “No” sign
TP, ZD	See table below	0
TR	The deadline for payment established in the claim for the payment of taxes (fees). Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of claim for payment of taxes (insurance premium, fees)
RS	The date of payment of a part of the installment tax amount in accordance with the established installment schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	installment decision number
FROM	Deferral end date. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Postponement number
RT	Date of payment of a part of the restructured debt in accordance with the restructuring schedule. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Restructuring decision number
PB	Date of completion of the bankruptcy proceedings. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")
ETC	The end date of the suspension of collection. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of decision on suspension of recovery
IN	Date of payment of part of the investment tax credit. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of the decision to grant an investment tax credit
WU	The end date of outsourced management. Specify the data in the format "DD.MM.YYYY" (for example, "09/04/2017")	Number of the case or material considered by the arbitration court
AP	0	Inspection certificate number
AR	0	The number of the executive document and the enforcement proceedings initiated on the basis of its
0	0	0
Tax period, if the basis of payment is "TP, ZD"
	Description
The first two characters of the indicator are intended to determine the frequency of payment of the tax (insurance fee, fee) established by the legislation on taxes and fees
MS	Monthly payments
HF	Quarterly payments
DG	Annual payments
In 4 and 5 digits of the indicator of the tax period, put down the number:
from 01 to 12	Month
from 01 to 04	Quarter
01 or 02	half a year
In 3 and 6 digits of the tax period indicator, put dots as separators
7–10 digits of the tax period indicator indicate the year for which the tax is transferred
When paying tax once a year, put zeros in 4 and 5 digits of the tax period indicator
If the annual payment provides for more than one deadline for the payment of tax (fee) and specific dates for the payment of tax (fee) are established for each term, then indicate these dates in the indicator of the tax period
For example, an indicator of the frequency of payment of a payment is indicated as follows:
"MS.03.2017"; "Q.01.2017"; "PL.02.2017"; "GD.00.2017"
Date of the payment basis document
Payment basis code (field 106)	What date is put in field 109
TP	date of signing the tax declaration (calculation)
ZD	«0»
TR	date of the tax authority's request for payment of tax (insurance contribution, fee)
RS	installment decision date
FROM	date of the postponement
RT	date of decision on restructuring
PB	date of adoption by the arbitration court of the decision on the introduction of bankruptcy proceedings
ETC	date of decision to suspend collection
AP	date of the decision to hold liable for committing a tax offense or to refuse to hold liable for committing a tax offense
AR	date of the executive document and the enforcement proceedings initiated on its basis
IN	date of the decision to grant an investment tax credit
TL	date of the ruling of the arbitration court on satisfaction of the statement of intent to settle claims against the debtor
Order of payment
Field number	The value that the field takes	Grounds for debiting funds
21	3	When transferring taxes and mandatory insurance contributions (as well as penalties and fines on these payments), field 21 “Priority of payment” may contain the values “3” and “5”. These values determine in what order the bank will make payments if there are not enough funds in the organization's account. The value "3" is indicated in the payment documents issued by tax inspectorates and branches of extra-budgetary funds during the forced collection of debts. The value "5" is indicated in the payment documents that organizations draw up on their own. Thus, ceteris paribus, the orders of organizations for the transfer of current tax payments will be executed later than the requirements of regulatory agencies for the repayment of arrears. This follows from the provisions of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603
	5
Unique Payment Identifier (UII)
prop number	Props value
22	The "Code" field must contain a unique payment identifier (UIP). It's 20 or 25 characters. The PIS should be reflected in the payment order only if it is established by the recipient of the funds. The payers must also be informed of the values of the UIP by the recipients of the funds. This is stated in paragraph 1.1 of the instruction of the Bank of Russia dated July 15, 2013 No. 3025-U.
	When paying current taxes, fees, insurance premiums calculated by payers on their own, additional identification of payments is not required - identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, it is enough to enter the value "0" in the "Code" field. Banks are obliged to execute such instructions and are not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia dated April 8, 2016 No. ZN-4-1 / 6133).
	If the payment of taxes, fees, insurance premiums is made at the request of the regulatory authorities, the value of the UIP must be indicated directly in the requirement issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the FSS of Russia dated February 21, 2014 No. 17-03-11 / 14-2337

Based on materials: taxpravo.ru, buhguru.com

Good day! Today I want to write an article that is directly related to or, namely about what is a payment order and a sample how to fill it out.

First we need to understand what a payment order is:

You have an open bank account and there is a certain amount of money on it, and so a payment order is a command for the bank to transfer a certain amount of money where you need it (this can be payments for goods, services, taxes, etc.)

I hope you understand that with the help of a payment order, you instruct the bank to transfer money from your current account to the current account that you indicate.

The payment order is the primary document and the expenses (if they relate to business) of the current account in are confirmed by the payment order.

When giving a task to the bank to transfer money, you must indicate the basis for the payment (this may be an agreement, etc.). Without the basis of payment, you will not be able to transfer money.

Where to get a payment order

In the bank. Bank employees can make a payment order for you;
Prepare yourself. In any banking program of type 1C, it is possible to create a payment order. There are also forms in programs such as exel, you can also do it in it;
Internet banking. This is a special secure program that the bank installs and in it you can carry out all operations, including sending payment orders.

Each payment order has a priority of payment, that is, if there is not enough money on the account to make payments on all payment orders, then payment is made in order of priority.

For example: the order of payment of taxes and insurance premiums is higher than that of payments to suppliers.

Bank transfer order

This service is used quite rarely, when you urgently need to transfer money and you do not have time to prepare the payment yourself.

The reason why they rarely use banking services is the price. The cost of a payment order in my bank costs 150 rubles. I'll tell you right now, it's very expensive.

Payment order prepared independently

This type of preparation of payment orders is slowly becoming a thing of the past. Previously (7 years ago) there was simply no alternative to him.

You can make a payment order yourself in any accounting program, both in paid type 1C Accounting, and free type Business Pack.

Each current account in the bank receives a card with a seal (if there is one, I remind you that now you can work without a seal) and the signature of the head.

The payment order that you prepared yourself must necessarily correspond to the card of your current account. That is, if there is an imprint of the seal and your signature, then the payment order should have the same seal and, of course, the signature.

This payment order is made in 2 copies and is personally referred to the bank, or by proxy.

Sample payment order prepared independently:

Internet banking payment order

We can say that this is the future, since there is no need to prepare and submit a payment order to the bank, everything is done remotely.

By setting up Internet banking for you, the bank assigns a digital signature. So within 2 minutes you prepare a payment order, sign it with your digital signature (this is done with just two mouse clicks) and send it to the bank via the Internet.

The best part is that you can send a payment order (as the accountant is called a payment order) at any time, even at 3 a.m. and as soon as the bank starts working, a bank employee will see it and make a posting (unless, of course, there is money on the account).

Using Internet banking, visiting the bank is reduced only to replenishing the account and receiving documents.

Sample payment order with digital signature:

Currently, many entrepreneurs use this online accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.

That's probably all. There is nothing complicated here. If you have any questions, ask them in the comments or in my VK group "

Payment order- this is a document with which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finance permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal law must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.

FILES

To avoid problems associated with incorrect filling in the payment order fields, let's look at the features of each cell.

Payment code

The details of the future payment and information about it are located in the fields of the payment form specially designated for this. Much information is marked in coded form. The code is the same for all participants in the process:

payer;
jar;
recipient of funds.

This makes it possible to automatically take into account payments in electronic document management.

Step-by-step instructions for filling out a payment order

On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and to clarify exactly how it needs to be filled out.

Check if you are using the current payment order form, updated in 2012. New form approved by Appendix 2 to the Bank of Russia Regulation No. 383-P dated June 19, 2912.

Check the number on the top right. To whom the money sent by means of a payment order is intended, will be indicated same digits – 0401060 . This is the form number of the unified form valid today.

We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment order in accordance with its internal numbering order. The bank can put down the number for individuals. This field cannot contain more than 6 characters.

Field 4- date of. Date format: two digit day, two digit month, 4 digit year. In electronic form, the date is formatted automatically.

Field 5- payment type. You need to choose how the payment will be made: "urgent", "telegraph", "mail". When sending a payment through a client bank, you must specify the encoded value accepted by the bank.

Field 6- Suma in cuirsive. With a capital letter, the number of rubles is written in words (this word is not abbreviated), kopecks are written in numbers (the word "penny" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign -. If there are no kopecks, = is put after rubles. There should not be any other characters in this field. The number must match the spelling in field 6, otherwise the payment will not be accepted.

Field 8- payer. Legal entities must indicate the abbreviated name and address, individuals - full name and address of registration, engaged in private practice, in addition to these data, the type of activity, individual entrepreneur - full name, legal status and address should be noted in brackets. The name (name) is separated from the address by the symbol //.

Field 9- Account number. This refers to the account number of the payer (20-digit combination).

Field 10 the payer's bank. The full or abbreviated name of the bank and the city of its location.

Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of participants in settlements through the Central Bank of Russia).

Field 12– correspondent account number. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you must specify the subaccount number.

Field 13- payee's bank. The name and city of the bank where the funds are sent.

Field 14- BIC of the beneficiary's bank. It is filled in similarly to item 11.

Field 15– sub-account number of the recipient. If the money is sent to a client of the Bank of Russia, the cell does not need to be filled out.

Field 16- recipient. A legal entity is designated by its full or abbreviated name (both can be used at once), an individual entrepreneur by its status and full name, privately practicing individual entrepreneurs need to additionally indicate the type of activity, and it is enough to name an individual in full (without declining). If the funds are transferred to the bank, then the information from field 13 is duplicated.

Field 17– Beneficiary's account number. 20-digit account number of the recipient of funds.

Field 18- type of operation. The cipher set by the Central Bank of the Russian Federation: for a payment order, it will always be 01.

Field 19- payment term. The field remains empty.

Field 20- purpose of payment. See paragraph 19 until the CBR specifies otherwise.

Field 21- payment order. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).

Field 22- UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is set.

Field 23- reserve. Leave it blank.

Field 24- purpose of payment. Write what the funds are being transferred for: the name of the product, the type of service, the number and date of the contract, etc. VAT is not required, but it is better to play it safe.

Field 43- seal of the payer. Placed only on paper version document.

Field 44- signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45- Bank notes. On a paper form, the banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), we write 0.

Field 61– TIN of the recipient. Similar to item 28.

Field 62- the date of receipt by the bank. Completed by the bank.

Field 71- date of write-off. Provided by the bank.

IMPORTANT! Boxes 101-110 must be completed only if the payment is for tax or customs.

Field 101- the status of the payer. A code from 01 to 20 specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102- Checkpoint of the payer. Registration reason code (if any) - 9 digits.

Field 103– Receiver's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

Field 104– . Innovation of 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, sales tax, etc. 20 or 25 characters, all digits cannot be zero.

Field 105- the code . Indicated since 2014 instead of OKATO. According to All-Russian classifier territories municipalities, you need to write in this field 8 or 11 digits assigned to your locality.

Field 106- basis for payment. The code consists of 2 letters and indicates various grounds for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is put in the cell.

Field 107- an indicator of the tax period. It is noted how often the tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. After letter designation date is written. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.

Field 108– payment reason number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code indicated in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.

Field 109– date of the payment document. Depends on field 108. At 0 in field 108, 0 is also written in this cell.

Field 110– type of payment. The rules for filling this field changed in 2015. This cell does not need to be filled in, since the BCC is indicated in field 104 (its digits 14-17 just reflect the subtypes of budget revenues).

Additional nuances

Usually the payment must be made in 4 copies:

The 1st is used when debiting at the payer's bank and gets into bank daily documents;
2nd serves for crediting funds to the recipient's account in his bank, is stored in the documents of the day of the recipient's bank;
3rd confirms the bank transaction, attached to the account statement of the recipient (in his bank);
The 4th one with the stamp of the bank is returned to the payer as confirmation of acceptance of the payment order for execution.

NOTE! The bank will accept the payment even if there is not enough money on the payer's account. But the order will be executed only if there are enough funds for this.

If the payer applies to the bank for information on how his payment order is being executed, he must be answered on the next business day.