You will need

• - a computer;
• - access to the Internet;
• - "Bank-client" system;
• - details of the payee (at least the name, current account number and BIC).

Instruction

Log in to the "Bank-client" system. Most often, this requires using keys on removable media obtained in bank when connecting to this service. In many credit organizations, by default, it is included in the package provided when opening a current account for a legal entity or individual entrepreneur. Otherwise, you can order it separately immediately when opening an account or later.

Using the system interface, go to the payment generation page.

Assign a number to the payment order. The history of all payments made by you through the "Bank-client" is reflected in the system. However, it is useful to keep records of them also on paper or in in electronic format on your own computer. This is especially important if you transfer payments also on paper.

Fill in the fields for the details of the recipient. It is safest to copy them from an electronic source: invoices, contracts, payments generated on the website of the Federal Tax Service of Russia (in the case of taxes and state duties), etc. If this is not possible, enter the data manually, but be extremely careful: with the slightest mistake, the payment will not reach the addressee.

In most cases, when specifying bank details, you just need to enter the BIC of the bank where the account is opened with the payee. The system will pick up the rest of the information itself. However, only you can enter the name of the recipient and the number of his current account.

Specify the amount and purpose of the payment, select its priority by stopping at the closest item in the drop-down menu.

Pay Special attention in the field "110" and correctly indicate the type of payment so that the FIU does not have to collect fines from you that you have already paid.

Field "107" is intended for specifying information about the payment period. This field has 10 characters: in the first 2 - the designation of the payment - "MS" ("monthly payment"). After "MS", put a dot and enter the number of the month (in the two-digit version - "01", "02", etc.). Next, put a dot again and indicate the year. If your organization transfers contributions, for example, for July 2011, then field "107" must be filled in as follows: "MS.07.2011". If your organization has a debt in payment of contributions (for example, as of January 1, 2011), then in the field "107" enter the notes: "DG.00.2010". And if you have to repay the debt, then in the field "107" put "0".

Field "108" is intended to indicate the basis for payment, and in field "109" the date of the document on which it is made (requirement, writ of execution) is recorded. For example: "07/27/2011". If you do not have debts to the FIU, then put zeros in all 10 cells of the "109" field.

In the last field, enter information about fees (or penalties): fund(FIU), the registration number of the organization and the period for which contributions are accrued.

Pay special attention to field "104", where the CCC should be indicated, since since 2010 new budget classification codes have been assigned for contributions to the PFR. You can familiarize yourself with their list directly at the pension office. fund or on the FIU.

Each bank accepts payment orders for VAT, which are correctly filled out and have all the required details established by the Central Bank. Therefore, so that you do not have to re-register several times payment order, from the first time issue a payment order for VAT in accordance with all the rules.

Instruction

In the field before the “No.” field, enter the name of the settlement document - “payment order”. In the upper right empty window, indicate the form of the payment order - "401060". In the "No" field, write the number of the payment order. But no more than three, if there are more numbers, then indicate the last three. In the "Date" field, enter the date of preparation and execution of the payment order, it must match. Date format: dd.mm.yyyy In the "Payment type" field, enter "".

Enter the details of the payer. In the "Amount in words" field, enter the entire amount in words in rubles. Start with a capital letter, do not reduce the word rubles, enter the number of kopecks in numbers, and write the word kopecks in full. In the "Payer" field, enter the name of the payer making the payment. In the field "Account number" indicate the number personal account payer in a credit institution, i.e. number of the payer's personal account in which the payment is being made. In the "Payer's Bank" field, the name and address of the credit institution in which the payer's personal account is indicated. In the "BIC" field, enter the identification code of the payer's bank. In the "Account number" field, indicate the account number of the payer's bank. Similarly, further fill in the BIC, account number and name of the beneficiary's bank.

At the end, you fill in the remaining details related to VAT. In the field "Purpose of payment" you indicate "VAT payment". In the field "M.P." put the seal of the payer. Leave your signature in the "Signatures" field. In the "TIN" field, write down the TIN number of the payer, if any. The remaining marks are already put down by the payer and the beneficiary's bank, i.e. you don't have to fill in anything else. Before you go to the bank, be sure to check that you have filled in all the details of the payment order.

Related videos

Sources:

• VAT payment order in 2019

The company has to deduct from the salary of the employee alimony for the maintenance of his minor child and list them. Usually in a package of documents sent to the work of a person who is obliged to pay alimony, the process of their payment has already been agreed. You just have to transfer the agreed amount of money every month to the settlement account of the other party or give it to her personally.

You will need

• - payment order for the payment of alimony;
• - a writ of execution on the basis of which alimony is paid.

Instruction

The amount of alimony is specified in the alimony agreement, writ of execution or a court order sent to the enterprise by bailiffs. This can be a fixed amount or a percentage of the employee's salary.

In the same place (in the court list) the procedure for paying alimony is written out. Usually money is transferred to the current account of the ex-wife, sent to her by mail or handed over. If the alimony payment procedure is not written out to the end, check with the other party (the employee’s former spouse) where and how to send alimony. It is desirable that this was not just an oral agreement, but a written statement.

Fill in the fields of the payment order for the payment of alimony in accordance with the Regulation of the Central Bank of the Russian Federation dated 03.10.2002 No. 2-P "On non-cash payments in Russian Federation". In the payment order, if the transfer of money goes to a personal bank account, indicate the amount of the employee's salary, the month the alimony is collected, the number of days worked, the amount of income tax, the amount of the remaining debt, the percentage and the amount of deduction, including to pay off the debt.

In the field (61) "TIN of the recipient", fill in the 12-digit taxpayer identification number, and in case of its absence, enter zeros.

In accounting, deduct alimony from wages by posting Dt.70 Kt. 76.5, and their enumeration - Dt. 76.5 ct. 51.

You pay alimony no later than 3 days after the issuance of salaries to employees. Please note that the delay in the payment of alimony leads to a penalty in the amount of one tenth of the amount for each day of delay.

Usually, 25% of income is paid per child. For two children - 1/3, for three or more - ½ income. Alimony is paid until the child reaches the age of majority, and in some cases even after that (in case of illness, incapacity, etc.), in addition, the payment of alimony is possible for infirm and needy parents, as well as former incapacitated spouses.

The payment order represents in fact: an order for the bank to transfer Money to another bank account for a specific purpose. When filling out this document, it is necessary to strictly follow the rules established by the Central Bank of the Russian Federation. This is especially true for the transfer of tax on UTII.

You will need

• - payment order form 0401060.

Instruction

Fill out and submit the declaration for the single tax on imputed income to the tax office no later than the 20th day of the next month after the expired reporting period. This rule is established by Article 346.32 of the Tax Code of the Russian Federation. It is necessary to pay tax on UTII no later than the 25th day of the month in which the reporting was submitted.

Use the payment order form 0401060 to pay UTII. Contact the tax service at the location of the enterprise or find out on the website of the Federal Tax Service of the Russian Federation http://www.nalog.ru/ the details for which the tax must be transferred. It is necessary to clarify the name and address of the beneficiary's bank, correspondent account number, sub-account number and BIC.

Fill in the basic data required for the correct transfer of UTII. In field 104, you must specify the budget classification code for UTII, which in 2011 has the value: 182 1 05 02010 02 1000 110. Be careful when filling out, as an error in one digit can lead to penalties. In field 105, enter the OKATO code related to your enterprise.

If it is unknown to you, then contact the Federal Tax Service Inspectorate, according to which the organization is registered. In field 106, the reason for the payment is entered. For payments current year put the designation TP. In field 108, the number of the document is noted, while if TP was previously indicated, then the value 0 is set.

Enter the date of the document in field 109, it corresponds to the current date of transfer. Field 110 indicates "Type of payment". In the case of transferring UTII, the designation NS, the payment of a tax or fee, is put. In the "Payer Status" field, 01 is indicated at number 101 if you are a legal entity.

Enter the details of the company paying the UTII and the details for paying the tax. The number of the payment order is affixed in accordance with the accounting department of the company. In the purpose of the payment, you must specify the "Single tax on imputed income" and add the period for which the transfer is made, for example, "for the 3rd quarter of 2011."

Sources:

• payment order envd

A payment order is necessary for processing various non-cash payments, as well as making payments through bank details. The Central Bank of the Russian Federation has created a unified system that allows you to have a single form for compiling this document.

Instruction

Print at the top of the sheet "Payment assignment". Please indicate its serial number next to it. If you have a ready-made payment order form, then the specialist Sberbank he will put his serial number after you give him the completed form. You can print this order from the official website Sberbank or get it directly at the branch.

Mark the date of the payment order, from which the countdown of the time specially allotted for the activation of this payment will be carried out (as a rule, this period can be up to 10 days).

Specify the type of payment. Basically the word "electronic". Next, enter the amount. First fill in its numerical value, and then fully describe it in brackets.

Fill out the main part of the payment document. It must contain all the necessary details of the sender and recipient of the specified amount of money. Specify the following data: company name, KPP, TIN, BIC and bank name, settlement and correspondent account numbers. At the same time, mark the details of each of the parties in the field specially designated for this.

Enter the type of operation. It does not need to be changed, these are the numbers 01, which mean the corresponding code assigned to the payment order.

Describe the purpose of the payment (list the name of goods or services, mark their numbers, dates of the contract or other documents).

Submit the completed payment assignment authorized persons for signature (specialist Sberbank).

Enter the required amount of funds through the operating cash desk Sberbank. After payment, you will get a check on your payment order.

In some firms, the transfer of wages is carried out by bank transfer. For this, a payment assignment. As a rule, to fill out such a document, a standard form is used, the code of which corresponds to 0401060. When entering information into the payment assignment, which is sent to the employee's current account, follow the order of the Ministry of Finance of the Russian Federation No. 106n.

You will need

• - employee's documents;
• - bank account details of the employee;
• - order of the Ministry of Finance of the Russian Federation No. 106n;
• - company documents, including details of the company's bank account.

Instruction

Open the program installed on your computer for making electronic payments. Many companies use internet banking. Enter the password assigned to your company when registering the software. Open the payment order form. Enter the document number. In most cases, the assignment of the number occurs automatically. Write the status code, a sign of your organization as a taxpayer. With OPF individual entrepreneur enter "09". The rest of the list of codes is prescribed in the order of the Ministry of Finance of Russia No. 106n.

Write the actual date of drawing up the payment order. Enter the name of the type of payment, in most cases money is transferred electronically, less often - by telegraph, mail. Specify the salary amount of the employee to whom the transfer is being made. At the same time, write the words "rubles", "kopecks" in full, without abbreviations. When sending rewards in rubles, put "=".

Now write the name of the company in accordance with the charter, another founding document. Specify the TIN, KPP of the company. Enter the last name, initials of the person registered as an individual entrepreneur, if the enterprise has the corresponding OPF. And for IP only TIN. Specify the number of the current account from which the funds will be transferred, do not forget to enter the details of the bank in which the account is opened.

Then enter the full personal data of the employee to whom the remuneration for the performance of the labor function is transferred. Indicate the number of his current account in which he is opened, as well as bank details, including BIC, address, correspondent account.

In the field for the purpose of payment, enter "salary". And refer to the number, date of the employment agreement (contract) concluded with the specialist when applying for a position. Specify the amount of remuneration, applying the necessary deductions. Subtract from result income tax, enter the received amount in the column "payment amount". Save the payment assignment, send to the bank to debit the amount from your current account.

Sources:

• How to fill out payment orders

When making non-cash payments, transfers of funds by payment orders are most often used. They are drawn up on forms of a unified form and transferred to the bank for execution within the time limits established by the bank account agreement and the law. There are several ways to send payment orders to the bank.

Instruction

For decades, money was transferred according to payment documents that were submitted to the servicing bank on paper. At first, they were printed on letterhead with a typewriter, and with the advent of computers, they began to form in an accounting program, print a carbon copy on a dot matrix, and later on laser printer. Today, this method has not lost its relevance and is still widely used by many enterprises.

If you prefer traditional paper workflow, prepare payment orders:
- fill in, observing the requirements for registration and checking the correctness of the details;
- print out in 2 copies: one for filing in documents of the day of the bank, the other for attaching to the current account statement. Large quantity copies, as a rule, are not required, since most banks use electronic forms of document exchange;
- sign them with the persons who have been granted the right of first and second signature, and affix the seal of the enterprise.

Pass the issued payment orders to the accountant-operator of the servicing bank. Consider the time frame set for receiving documents: for example, orders delivered before 15-00 can be executed on the same day, and accepted after 15-00 - the next.

The most modern and convenient way sending payment orders is their transmission through the "Client-Bank" system ("Internet-Client", "Internet-Bank", "Telebank", etc.). To use it, you must conclude an agreement with the bank, establish software and to produce electronic digital signatures (EDS) on removable media, in particular, flash cards. Each bank develops a program taking into account its own security requirements, but in general, the principles of operation are similar.

Payment orders can be generated directly in the "Client-Bank" system. To do this, open the "Payment orders" tab, select the "Create" item, fill in the required fields and save the document. You can also first issue payment orders in the accounting program, and then upload them to the "Client-Bank" through the exchange file.

The next step is to sign the created documents using the EDS of the responsible employees indicated in the card with sample signatures. Insert a removable media with an EDS into the USB port of the computer, mark the payment orders, select the appropriate item in the menu and complete the first and second signatures.

Prepare the signed instructions for sending, once again check the correctness of the execution and the correspondence of the details and start the document exchange session with the bank. With sufficient cash coverage, the sent payment orders will receive the status "Accepted".

Tip 10: How to fill out a payment order for the Pension Fund

Enterprises that pay wages to their employees must make transfers to the Pension Fund of the Russian Federation. To do this, the company's accountant fills out a payment order. The Ministry of Finance of Russia has developed special shape of this document, as well as guidance, which can be found in the order of this department No. 106-n.

You will need

• - payment order form 0401060;
• - company documents;
• - financial statements for the year.

Instruction

Take advantage standard form payment order, which is assigned the code 0401060. Enter the document number. In many programs (such as -bank) it is set automatically, as the order sequence is monitored. Indicate the status of the company as a taxpayer. If the company is a tax agent, enter code 02, a legal entity - 01, an individual entrepreneur - 09. The rest of the codes are presented in the corresponding order.

The legislation of the Russian Federation establishes that legal entities must make settlements under contracts and payments to the budget in a non-cash way through credit institutions.

Article 862 of the Civil Code establishes the types of payment documents, and the first of them is a payment order.

Payment order - a primary document unified by the All-Russian classifier OKUD, on the basis of which the bank executes the client's order to transfer funds.

The form is conditionally divided into fields. Each field consists of a certain number of alphabetic or numeric characters. These are codes, names, explanations. Due to the strict regulation of the location of the details of the payment, it is a universal and understandable text for employees of banks or enterprises.

The procedure for filling out payment documents belongs to the jurisdiction of the Central Bank of the Russian Federation and is regulated regulations Ministry of Finance of the Russian Federation.

The main one for today is “Regulations on the rules for making money transfers” No. 383-P dated June 19, 2012.

The regulation contains the following requirements:

• installed media - electronic and paper (see);
• the fields must be filled in completely, "0" is put instead of optional data;
• form number, affixed in the upper right corner - 040160;
• numbering contains only digits and differs from zero;
• validity period - 11 calendar days, including the date of compilation;
• the date format is numeric, the day and month are two-digit numbers, the year is four-digit, paper version separated by dots;
• the type of payment means the urgency and method of transfer; on paper, the entry is made by “mail”, “urgent”, “telegraph”, for the electronic method, the value corresponds to the bank code;
• the amount is written in words without abbreviations (Eight thousand five hundred and seventeen rubles 00 kopecks or Eight thousand five hundred and seventeen rubles) and also in numbers without additional spaces (8517-00 or 8517=), other separators (periods, commas) cannot be used;
• the number of characters of each field is limited, the number of characters is given in Appendix 11 to the Regulations.

Instructions for filling out a payment order

Payers provide the following information about themselves:

If for some reason the service turned out to be unavailable, the bank will accept a paper form certified by “live” signatures and a seal. To simplify the task of preparing such a form manually, you can find free online services for filling out payment documents on the Internet.

Step-by-step actions for filling are performed by entering the necessary information in the dialogue mode. The interface usually provides a preview, desired values"fall out" from the drop-down list, there are warnings about the mistakes made.

A similar service is provided by the IFTS. Those who experience difficulties with the placement of codes and ciphers, doubt the relevance of the data provided, can be advised to fill out money orders on payment of fees and taxes on the Nalog.Ru website. It also provides reference Information according to OKTMO.

It is not so difficult to fill out payment orders correctly. It is enough to know the established registration rules and have access to documents containing the correct details.

Whether you use an electronic payment system (Bank-Client system), 1C Enterprise, or create a payment order in any other program, you have to take into account a lot of data. Let's break it down into parts and deal with each one. The author offers you detailed description procedure for filling out a payment order. Even a person who is not a happy owner can fill it out on their own accounting programs. This is how a payment order looks like (see Example 1). Each field, which should be taken into account when filling it out, corresponds to a number in brackets.

The data that is entered into the payment is called common word"requisites".

Regardless of to whom you send the payment (to the tax office or the supplier of the goods), you must fill in field number 2. This figure is always the same and unchanged (0401060). And it means the number of the unified form of payment order, which is established by the Central Bank of the Russian Federation.

In field No. 3 "Payment order number" the number of the payment order is indicated in figures. From the beginning of the year, the numbering starts anew.

In field No. 4 “Date of drawing up a payment order”, the day, month, year are indicated. It is filled in the format DD.MM.YYYY. For example, 02/06/2007. The word "year" is not written, and the dot is not put after the year digit.

Field No. 5 "Type of payment" is filled in only if an "electronic" payment is made, that is, you send a payment order through the "Bank-Client" system. Here it is written: "electronic". If you yourself are going to take the payment order to the bank, then you do not need to write anything.

In field No. 6 "Amount in words", from the beginning of the line with a capital letter, the amount of the payment is indicated in words in rubles and kopecks. At the same time, the words "rubles", "ruble", "ruble", "kopecks", "penny" are not reduced. Rubles are written in words, and kopecks in numbers. If the payment amount is expressed only in rubles, then kopecks can be omitted.

In field No. 7 "Amount" the payment amount is entered in figures, rubles are separated from kopecks by a dash "-". If the amount is expressed in figures in whole rubles, then kopecks can be omitted. In this case, the payment amount and the equal sign "=" are shown, while in the "Amount in words" field, the payment amount is entered in whole rubles, without mentioning kopecks.

See below for an example of completed payments.

The author recommends that you choose one of the methods and use it. Otherwise, you can get confused in which case how to write. It will be unpleasant when you urgently need to transfer money, and the bank will refuse to accept the payment order due to an error.

In field No. 60 "TIN" the identification number of the taxpayer is indicated.

In field No. 102 "KPP" - the code of the reason for registration, assigned to the organization by the tax office at the place of registration. Recall that an individual entrepreneur and just individuals do not have a CCP. If the payment goes to them or from them, then "0" is put in this field.

In field No. 8 "Payer" indicate the person who sends the payment (pays). For example, if an entrepreneur does this, then, accordingly, he indicates himself (full name and next to them in brackets - IP (order of the Ministry of Finance of the Russian Federation of November 24, 2004 No. 106n)). However, in practice it is necessary to be guided by the requirements of the bank. The bank may require that the payer indicate himself in accordance with the way he named himself on the bank card when he certified his signature at the bank.

In the example under consideration, this may look, for example, as an individual entrepreneur Svetlana Pavlovna Svetikova or an individual entrepreneur Svetlana Pavlovna Svetikova. The bank may not miss your payment due to such an error. Moreover, if you send a payment to an individual entrepreneur, then it does not matter how it will be registered in the payment order. For legal entities, the abbreviations "CJSC", "LLC" are accepted. But always look at how counterparties call themselves in the contract or invoice that is issued to you for payment. If there is a mistake in the name of the recipient, then the partners may not receive the money.

If you still made a mistake, then you must urgently send a letter to the bank, where you need to clarify the name of the recipient and indicate all the details of the payment order. If you did not have time with a clarification letter, then the money will be returned to your account. The trouble will consist only in the fact that the money will be “blabbered” for about a week.

In field No. 9 “Sch. No. ” indicates the number of the payer's current account.

In field 10 "Payer's bank" - the full name of the payer's bank, indicating the city of its location.

In field No. 11 "BIC" - the bank identification code (BIC) of the payer's bank.

In field No. 12 “Sch. No. "- the number of the correspondent account of the payer's bank opened by the credit institution in the institution of the Bank of Russia.

In field No. 13 "Beneficiary's bank" - the full name of the beneficiary's bank, indicating the city of its location.

In field No. 14 "BIC" - the bank identification code (BIC) of the beneficiary's bank.

In field No. 15 “Sch. No. "- the number of the correspondent account of the beneficiary's bank opened by the credit institution in an institution of the Bank of Russia.

In field No. 61 "TIN" the recipient's identification number is indicated.

In field No. 103 "KPP" - the code of the reason for registering the recipient of funds.

In field No. 16 "Recipient" - the name of the recipient organization or full name. physical person.

In field No. 17 “Sch. No. ” indicates the number of the recipient's current account.

In field No. 18 "Type of op." indicates the type of operation. "01" is the bank cipher for payment by payment order.

In field No. 19 "Term of payments." the due date is set.

In field No. 20 "Naz.pl." the code purpose of the payment must be indicated.

This column is not filled in until the instructions of the Bank of Russia.

In field No. 21 “Overlay payment.” the order of payment is set.

The sequence numbering is as follows:

Sequence 1. Write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as for the recovery of alimony.

Sequence 2. Write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working under - employment contract(contract), remuneration under copyright agreements.

Sequence 3. Number 3 is not used.

Sequence 4. According to this priority, write-offs are made according to payment documents providing for payments to the budget and extra-budgetary funds. These are taxes, fines, penalties, state duties.

Sequence 5. It is intended for writing off under executive documents providing for the satisfaction of other monetary claims.

Sequence 6. Write-offs are made for other payment documents in the order of calendar priority. These include settlements with suppliers.

Field 22 "Code" is not filled in until the instructions of the Bank of Russia.

Field 23 "Res. field" is reserved.

Field No. 24 "Purpose of payment" reflects the content of the operation carried out by the payment order.

Example 3

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CJSC Ideas for Home transfers by payment order the payment to the counterparty for the performance of work under contract No. 55 dated January 25, 2007. The payment is 50,000 rubles, including VAT - 7,627.12 rubles. CJSC fills in the payment form as follows:

We continue the conversation about field 24 “Purpose of payment”. The following points can be reflected here:

• name of goods, works, services (for example, for office equipment, for transportation services);
• numbers, names and dates of documents justifying the transfer of funds (contracts, invoices, acts of acceptance and delivery of work);
• period for the transfer of funds.

If payment is made before the receipt of the goods, the provision of services, then you write: "prepayment".

Before work is done - "advance payment".

For the service rendered "services rendered".

For work done - "in final settlement".

In connection with changes in any conditions (volume of supply, works, services; in case of errors in calculations; changes in prices) - "additional fee".

In the latter case, it is necessary to indicate that this payment is an additional payment to the previously transferred payment, for example, an additional payment under the supply contract No. 120 dated 13.03.07.

Here you must also indicate (see Example 3) the amount of VAT in the total amount of the payment. If the person who receives the payment works without VAT, then it should be written: “VAT is not subject to” or: “Without VAT”.

In field No. 43, a seal is placed in the place strictly designated for it. Entrepreneurs who carry out their activities without a seal, in the place reserved for printing, should write with a pen: “b / n”.

Field No. 44 "Signatures" is signed by a person who has the right to sign, and this right is secured by a sample of his signature, certified by the bank in a bank card. There may be two signatures. If the state has Chief Accountant, then, respectively, both signatures must be certified in the bank card. You can make a variant of two equivalent signatures. That is, two people have the right to first sign, but one of the signatures is put on the payment order.

The seal and signature are put on the first copy of the payment order. There can be two copies in total (usually three or more). All copies of payment orders are transferred to the bank teller. On one of them, the teller marks the bank in field 45. At the same time, this copy of the order is stamped by the bank and signed by the teller who accepted the order for execution.

Fields No. 62 and No. 71 are also filled in the bank. In field 62, the bank operator puts the date of delivery of the payment order to the bank. And in field 71 - the date of debiting funds from the client's account for this payment order.

Field No. 101, located in the upper right corner of the payment order, and fields 104-110 are filled in in case of transfer of taxes, fees and other obligatory payments to budget system Russia.

Well, we have dealt with simple payments, now we will consider a payment order with tax transfers.

Transfer of tax payments

When a taxpayer transfers payments to the budget system of the Russian Federation, field No. 101 is filled in. It indicates the status of the payer. We are primarily interested in status 01 - a taxpayer (payer of fees) - a legal entity. It is he who should be indicated when transferring taxes, fees and other obligatory payments.

In general, there are other statuses:

• 02 - tax agent;
• 03 - collector of taxes and fees;
• 04 - tax agent;
• 05 - bailiff service of the Ministry of Justice;
• 06 - member foreign economic activity;
• 07 - customs authority;
• 08 - a payer of other obligatory payments, transferring payments to accounts for recording income and budget funds of all levels of the budget system of Russia;
• 09 - individual entrepreneur;
• 10 - taxpayer (payer of fees) - a private notary;
• 11 - taxpayer (payer of fees) - a lawyer who has established a lawyer's office;
• 12 - taxpayer (payer of fees) - the head of a peasant (farm) economy;
• 13 - taxpayer (payer of fees) - another individual - a bank client (account holder);
• 14 - a taxpayer making payments to individuals (subclause 1, clause 1, article 235 of the Tax Code of the Russian Federation);
• 15 - a credit institution that has issued a settlement document for the total amount for the transfer of taxes, fees and other payments to the budget system of the Russian Federation, paid by individuals without opening a bank account.

When transferring taxes, the fields that were discussed above are filled in the same way. We now pay attention to the fields from 104 to 110.

One payment order can only transfer one tax / fee.

So, in field No. 104 "Budget Classification Code" (BCC) is indicated in accordance with the classification of budget revenues of the Russian Federation, it has 20 characters.

Field No. 105 "OKATO Code" indicates the code of the municipality in whose territory funds are mobilized from the payment of tax / fee. It is filled in in accordance with the All-Russian classifier of objects of administrative-territorial division. You can also find out which OKATO your tax office has on the website www.nalog.ru or simply in your tax office at information stands.

In field No. 106 "Basis of payment" there are letter indicators. One of them is indicated in the payment order.

If you enter "0" in this field, then the tax authority has the right to independently attribute the payment to one of the listed grounds, guided by the legislation on taxes and fees.

Field No. 107 "Tax period" is used to indicate the frequency of payment of a tax / fee or a specific date for the payment of a tax / fee established by tax legislation. The indicator contains ten characters along with dots.

For example, the deadline for paying the annual tax under the simplified taxation system for 2007 is DG.00.2007. It is this value that will be in field 107. If the payments are quarterly - for the first quarter of 2008 - KV.01.2008. taxes on wages must be transferred by the 15th day of the month following the month of payment. So, for December 2007, “salary” taxes are due until 01/15/2008, and the personal income tax is transferred on the day the salary is paid.

Field No. 108 "Document number" indicates the number of the document on the basis of which the payment is made. Depends on the basis of payment. The sign "No" is not affixed. If a current payment or voluntary repayment of debt is made, then “0” is entered in this field.

Field No. 109 "Document date" indicates the date of the document on the basis of which the payment is made. As in the previous case, it consists of ten characters (including separating points between the day, month and year), but contains only numbers. When transferring current tax payments or when voluntarily paying off debts, the date of signing the declaration is usually set. If the payment comes after a tax audit, then the date of the document is written with the requirement to pay off the arrears. And in field 108 the number of this requirement will be indicated.

Field No. 110 "Type of payment" has two alphabetic characters.

If “0” is indicated in this field, then the tax authorities have the right to independently attribute the payment to one of the listed types of payment (tax, penalty, interest or fine), guided by the legislation on taxes and fees.

Field No. 24 "Purpose of payment" indicates the required additional information. For example, if a tax is transferred to the PFR for its insurance part, then it should be written like this: “PFR is the insurance part, your number in the PFR as an employer and the period for which the payment is made.”

Example 4

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CJSC "Romul" transfers UST by payment order to Pension Fund for the insurance part of the pension for January 2008.

The BCC of this tax is 18210202010061000160.

CJSC is registered with the Federal Tax Service No. 5 for Moscow.

OKATO code - 45286560000.

Since the entrepreneur independently pays the calculated current tax, it means that the “Basis of payment” is TP.

Tax payment for January, therefore, "Tax period" - MS.01.2008.

The payment is current, so the document number is “0” and the document date will be “0”, since declarations are signed only once a quarter, and tax is paid only for the first month of the first quarter.

The indicator "Type of payment" has the value HC.

The payment order of CJSC "Romul" will look as follows.

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, in brackets it should be noted the type of activity, IP - full name, legal status and address. 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. It is placed only on the paper version of the 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 physical, 10 for 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 should be answered on the next business day.

New from 05/10/2017

In the instructions of the Bank of Russiadated 05.07.2017 N 4449-U item added 4.1 of order 383-P.

Also in "Appendix 1" in the details line 101 - 110:column 1 is set out in a new edition ("101 - 109"); in column 3, the second paragraph is declared invalid; etc.

Excerpt: "1.3. Supplemented by Annex 13 as amended by the Annex to this Directive.".

New from 02/24/2017

The Federal Tax Service of Russia in a letter dated February 15, 2017 No. ZN-3-1 / [email protected] clarified the procedure for filling in fields 101 of the payment order for the transfer of insurance premiums from 01/01/2017.

The Federal Tax Service of Russia in a letter dated 03.02.2017 No. ZN-4-1 / [email protected] forpayment orders for the transfer of insurance premiumsclarified the procedure for specifying codes in the "101" field.

New from 17.02.2016
Effective March 28, 2016 Bank of Russia Ordinance No. 3844-U, dated November 6, 2015, On Amendments to Bank of Russia Regulation No. 383-P, dated June 19, 2012. According to these changes, in payment orders for the payment of taxes and fees, insurance premiums, customs and other payments to the budget system of the Russian Federation, it is not necessary to fill in requisite 110 - the type of payment.

Extract from Regulation of the Bank of Russia dated June 19, 2012 No. 383-P "On the rules for the transferwater cash" (As amended by Bank of Russia Instructions No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated 06.11.2015 N 3844-U).

Chapter 5. Settlements by payment orders

5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds to the payer's bank account or without opening a bank account of the payer - an individual to the recipient of funds specified in the payer's order.
5.2. A payment order may be used to transfer funds from a deposit account subject to the requirements established by federal law.
5.3. Details, form (for a payment order on paper), numbers of details of a payment order are set out in Appendixes 1-3 to this Regulation.
5.4. The payment order is drawn up, accepted for execution and executed in electronic form, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation. (As amended by Bank of Russia Directive No. 3248-U dated April 29, 2014)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The instruction on the transfer of funds without opening a bank account of the payer - an individual on paper must contain the details of the payer, the recipient of funds, banks, the amount of the transfer, the purpose of the payment, and other information established by the credit institution or the recipient of funds as agreed with a bank. An order to transfer funds without opening a bank account of the payer - an individual can be drawn up in the form of an application.
The form of an instruction to transfer funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipients of funds in agreement with the bank.
On the basis of an order to transfer funds without opening a bank account of the payer - an individual, a credit institution draws up a payment order.
5.8. An order to transfer funds without opening a bank account of the payer - an individual, transmitted using electronic means payment, must contain information that allows you to establish the payer, recipient of funds, the amount of the transfer, the purpose of the payment.
5.9. Based on the instructions of payers - individuals, a credit institution may draw up a payment order for the total amount with the direction to the bank of the recipient of funds, the recipient of funds agreed with the bank of the recipient of funds, the recipient of funds by the register method or instructions of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of this Regulation may be applied.