For legal entities, banks, the full or abbreviated name is indicated; for individuals - full surname, name, patronymic (unless otherwise follows from the law or national custom) (hereinafter - full name); for individual entrepreneurs - full name and legal status; for individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - full name. and an indication of the type of activity.

The payment request shall indicate (if any) the taxpayer identification number (hereinafter - TIN) or the code of the foreign organization (hereinafter - CIO) of the payer.

In the cases provided for by paragraph 1.1 of Article 7.2 of the Federal Law of August 7, 2001 N 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, N 33, Art. 3418 ; 2002, N 30, item 3029; N 44, item 4296; 2004, N 31, item 3224; 2005, N 47, item 4828; 2006, N 31, item 3446, item 3452; 2007, No. 16, article 1831; No. 31, article 3993, article 4011; No. 49, article 6036; 2009, No. 23, article 2776; No. 29, article 3600; 2010, No. 28, article 3553; N 30, item 4007; N 31, item 4166; 2011, N 27, item 3873; N 46, item 6406) (hereinafter - Federal Law N 115-FZ), after the name of the legal entity, the address of its location is indicated , after F.I.O. an individual, the legal status of an individual entrepreneur, an indication of the type of activity of an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the address of the place of residence (registration) or place of stay.

When transferring funds through a bank account in the cases provided for in Article 7.2 of Federal Law N 115-FZ, the TIN (if any) of an individual, an individual entrepreneur or an individual engaged in private business in accordance with the procedure established by the legislation of the Russian Federation practice, or in the requisite "Payer" after F.I.O. an individual, the legal status of an individual entrepreneur, an indication of the type of activity of an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the address of the place of residence (registration) or place of stay.

To highlight information about the address of the location, the address of the place of residence (registration) or the place of stay before and after the address, the symbol "//" is used.

When transferring funds without opening a bank account, the full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order and information about the payer - an individual are indicated: full name, TIN (if any), and in cases provided for by Article 7.2 of Federal Law N 115-FZ, - a unique assigned transaction number (if any), TIN (if any) or address of residence (registration) or place of stay. The requirements established by this paragraph for money transfers without opening a bank account apply to electronic money transfers. To highlight information about the payer - an individual, the symbol "//" is used. Information about the payer - an individual is indicated in one of the following sequences:

full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name individual, symbol "//", TIN of an individual (if any), symbol "//";

full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name individual, symbol "//", unique assigned transaction number (if any), symbol "//", TIN of an individual (if any), symbol "//";

full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name an individual, the "//" symbol, a unique assigned transaction number (if any), the "//" symbol, the address of the place of residence (registration) or place of stay, the "//" symbol.

When specifying the address, it is allowed to use abbreviations that allow you to definitely establish this information.

FULL NAME. of an individual, the TIN of an individual (if any) may not be indicated when a credit institution, a branch of a credit institution draws up a payment order for the purpose of executing a money transfer order sent using an electronic means of payment without opening a bank account if the individual is not identified in accordance with with Federal Law N 115-FZ.

Additionally, the client's account number, the name and location (abbreviated) of the servicing credit institution, branch of the credit institution may be indicated if the transfer of the client's funds is carried out through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a participant in settlements, an account of interbranch settlements specified in the payer's Account N variable, or the name and location (abbreviated) of the branch of the credit institution serving the client may be indicated if the client's account number is indicated in the payer's Account N variable and the client's funds are transferred through the account of interbranch settlements, while the account number of interbranch settlements of the branch is not indicated. A payment order for a total amount with a register drawn up by a credit institution, a branch of a credit institution for the purpose of executing instructions received from individuals on the transfer of funds without opening a bank account, shall indicate the name of the credit institution, a branch of the credit institution.

In a payment order for a total amount with a register indicating payers served by one bank and recipients of funds served by another bank, compiled by the payer's bank, in a payment request for a total amount with a register indicating payers served by one bank, compiled by the recipient funds, the name of the bank serving the payers is indicated.

In a payment order drawn up for the purpose of executing an order transmitted using an electronic means of payment, a collection order, a payment request submitted for the purpose of transferring electronic funds, the identifier of the electronic means of payment is affixed.

After indicating the relevant information established by this column, the "Payer" variable may indicate in accordance with the law or an agreement, including an agreement with the recipient of funds, a trust management agreement, additional information that makes it possible to establish information about the payer, while the symbol "//"

1. New BCC in tax payments and insurance premiums. The payment of contributions to the PFR will be made for two different CBCs, depending on the amount of wages: contributions from the payroll up to the established value of the base - for one code, and in excess of the maximum value - for the second. The payment codes for entrepreneurs have also changed.
2. It is not required to fill in field 110 in the order.
3. Some of the innovations come into effect on March 28, 2016. They are aimed at improving the automated processing of payment documents by banks. The new version of Order No. 107n of the Ministry of Finance, which regulates the procedure for filling out a payment order, ensures that the banking program does not miss an obviously erroneous payment. So, a certain number of characters are set for the details of the payment order: for TIN - 10 or 12 digits, KPP - 9 digits, the first two characters cannot be "0", KBK - 20 digits, OKTMO - 8 or 11 digits. Added two-digit codes for paying customs duties through an ATM, terminal.

Order of payment in the payment order 2016

Next year, banks will more carefully control the execution of payments according to their order. Therefore, legal entities should correctly fill in field 21, especially in cases where the funds on the company's account are not enough to make all payments. The value of field 21 must comply with the law, otherwise the bank employee may refuse to process the document or request its replacement.

First of all, claims for the withholding of alimony and payments on writ of execution for damage caused to health or life are accepted for execution.

The second stage is provided for the recovery of benefits and wages under the writ of execution. This also includes the transfer of monetary rewards for intellectual achievement.

The third stage is for payroll settlements, repayment of debts to funds and the budget according to the requirements of government agencies. The planned transfer of taxes and contributions by a legal entity involves not the third, but the fifth priority.

The fourth turn is for other penalties under writ of execution.

The fifth queue is provided for all other payments in the order they were received from the client to the bank.

In general, the procedure for filling out a payment order in 2016 changed little, the adopted amendments only corrected the rules for processing bank transfers.

Payments in 2016 must be filled out according to the new rules. The main changes in payment orders come into force on March 28, 2016.

New rules for filling out payment orders in 2016 were introduced by the Ministry of Finance of Russia by order No. 148n dated September 23, 2015. Most of the changes in payment orders since March 28, 2016.

Important in the article:

• Filling in the TIN and KPP in the payment order in 2016
• KBK, OKTMO and UIN in the payment order in 2016
• Field 110 in the payment order in 2016
• A sample of filling out a payment order in 2016

Changes in payment orders from March 28, 2016

TIN and KPP in the payment order

The Ministry of Finance has clearly defined how many characters to write in the TIN, KPP and KBK payment order from March 28, 2016.

In company payment orders TIN cannot exceed 10 characters, and in orders of individuals - 12 characters. The first and second characters cannot be zeros. That is, if 0057530474 is written in the order, then the bank will not miss the payment. All digits of the TIN of the payment order cannot be zero either. Similar rules are provided for checkpoints.

checkpoint payment order from March 28, 2016 must consist strictly of nine characters and cannot consist only of zeros. If the company does not have a TIN and KPP, the new rules allow putting the code of a foreign organization from the certificate of registration. It consists of five digits. At the same time, the code of a foreign organization is part of the TIN, from the 5th to the 9th character (Chapter 4 of Appendix 1 to the order of the Federal Tax Service of Russia dated 06/29/2012 No. MMV-7-6 / [email protected]). Therefore, if a foreign company has a code, then it must also have a TIN.

KBK, OKTMO and UIN in the payment order

Number of digits specified for KBK (20), OKTMO(8 or 11) and a unique accrual identifier WIN(20 or 25).

UIN in the payment order since 2016 must be filled out if the company pays taxes and contributions on demand. After all, it is from this document that you can take the code. In other cases, field 22 must be set to "0". Previously, such explanations were given by the Ministry of Finance in a letter dated 04/18/2014 No. 02-08-12 / 18188. Since March 28, 2016, this has been clearly spelled out in the rules for filling out payment orders.

If an entrepreneur pays taxes or contributions (payer status 09-14 in field 101) and there is no UIN in the payment, then it is necessary to fill in the TIN.

New rules filling out payment orders in 2016 guarantee that the bank's program will not skip a payment with an incorrect number of characters or an obvious error. This means that taxes and contributions will be less likely to be lost.

Field 110 in the payment order

Another change in payment orders from March 28, 2016 - you no longer need to fill in field 110 "Payment type". The Central Bank introduced amendments to Regulation No. 383-P dated June 19, 2012 by Order No. 3844-U dated November 6, 2015.

In 2015, the Ministry of Finance and the Central Bank "argued" how to fill in field 110 "Payment type". Officials canceled the "Type of payment" attribute and allowed field 110 to be left empty in the payment order (order No. 126n dated October 30, 2014). But the Central Bank was outraged that the decision was made without him, and ordered to put zero in field 110 (letter dated December 30, 2014 No. 234-T). As a result, the bank relented and agreed that the zero in field 110 was no longer needed. The instruction of the Central Bank comes into force on March 28.

The new rules for filling out a payment order in our country will come into effect on March 28, 2016. Read more about this in our material.

Why do you need a payment order?

When the owner of a current account in a bank needs to transfer a certain amount of money from his account to another account opened in the same or another bank, he uses a special document - the so-called "payment order". Thanks to him, he, as it were, “instructs” the bank to carry out an operation with his money and transfer funds.

Payment orders require correct completion - errors in this document are not allowed. The transfer of funds of the account holder - the payer - using payment orders is carried out thanks to special bank details. See: How to fill out an invoice A payment order can be filled out both in paper form and in electronic form - in a special program without printing on paper.

There are different types of "payments": for example, one-time. They are used by payers to transfer funds to another account once, after which the payment order becomes invalid. Also, payments can be "regular". That is, according to them, banks execute payments systematically after a certain period of time.

The types of transactions that can be carried out using payment orders may be different. These are, for example, payment for services purchased by one firm from another; or payment of taxes, contributions, transfers to various funds; payment of loans, making money on deposits; transfer of funds under the terms of a contract or agreement; making payments, for example, for utilities and other types of daily financial transactions that are carried out by individuals and legal entities.

Today, for payment orders in our country, there is a standard form 0401060. Its form, the procedure for filling out and using it were approved by the regulation of the Central Bank of Russia in 2012.

Rules for filling out a payment order: fields in a payment order

The main changes in the rules for filling out payment orders affected the number of TIN, KPP and CCC characters in the payment order fields in 2016. The new rules were introduced by the order of the Ministry of Finance of our country No. 148n.

1. TIN in the payment order in 2016

On the form of the payment order-2016, in the field numbered 60 and 61, it is necessary to put down the individual taxpayer number - TIN - of the paying company and the receiving company. The new order of the Ministry of Finance No. 148n clearly regulates the completion of a payment order in 2016 in terms of the fields for the TIN. According to the rules, for an individual, the TIN strictly consists of 12 characters, for a legal entity - of 10 characters, and the number cannot begin with "00". For example, if 0065834578 is written in the payment order in the "TIN" field, then the bank will not "miss" such a payment and will not make the payment. Also, TIN numbers cannot be zeros - this rule is also spelled out.

Individuals in the payment order in 2016 may not put the TIN in field 60 if they entered the SNILS and UIN numbers in fields 108 and 22 of the payment order, respectively. Previously, individuals could not fill in the field for TIN after filling in field 108.

1. Checkpoint in payment order in 2016

An identical rule and example of filling out a payment order also applies to fields 102 and 103 in the payment order - here the payer needs to enter the checkpoint - the registration reason code. For field 102 - payer's checkpoint, 103 - payee. This nine-digit checkpoint is in addition to the TIN. When filling out a payment order in 2016, make sure that the checkpoint does not consist only of zeros and the first two digits of the checkpoint are also not zeros - again, the bank will not make a payment with such checkpoints.

1. KBK and OKTMO in the payment order in 2016

Order of the Ministry of Finance No. 148n specifies the number of digits and for BCC - budget classification code, which is affixed by the payer in the payment order in field 104. The rules for filling out the payment order state: the BCC must consist strictly of twenty characters and cannot consist of all zeros.

Note
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OKTMO - All-Russian classifier of territories of municipalities - according to the new rules for filling out a payment order in 2016, it must be strictly 8 or 11 digits. The OKTMO code is entered in field 105 of the payment order. Your OKTMO code will be the same as in the tax return - the code must be affixed to this document. The OKTMO code also cannot consist of zeros.

1. UIN in the payment order in 2016

In the "Code" section of the payment order, in field No. 22, the payer puts the UIN - a unique accrual identifier. It consists of 20 or 25 characters and UIN digits cannot be zeros.

VAT arrears and penalties due to the unjustified application of VAT deductions for unreal transactions.

Solution: The claim was denied because the invoices contain false information, were signed by unidentified persons and do not reflect real financial and business transactions with the counterparty, which had no personnel, equipment, the turnover of funds on the account was of a transit nature, tax

Circumstances: Contested

by the decision, the company was held liable in the form of a fine, it was proposed to pay the amounts of arrears in VAT and income tax, fines, and penalties.

Decision: The claim was denied, since the company sold real estate objects to an interdependent person, the fact of understating the proceeds from the sale of real estate was established.

Circumstances: By

As a result of the audit, decisions were made to refuse to bring the company to tax liability, to refuse to refund VAT, for the purchase of a herbicide (bazagran), since VAT deductions for a transaction with a counterparty were overstated, documents were submitted that did not reflect real business transactions.

Decision: The claim was denied because the tax authorities

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