Sometimes it becomes necessary to fill out a payment order at the request of the Federal Tax Service. In 2018, and earlier, in order to do this correctly, a number of points must be taken into account. They will be discussed in our consultation.

Basis for making a payment

When they talk about a payment order by decision of the tax authority, they mean the following situation:

The payer (company / individual entrepreneur), by virtue of the law, is obliged to independently calculate the tax to be transferred to the treasury and draw up the corresponding payment document.

The statutory period for the voluntary repayment of the current tax debt has passed.

From the tax inspectorate, a requirement was received to make a tax payment within the time period prescribed in it.

It should be noted that to fill out a payment order by decision of the tax authority, the same form is used as for the voluntary repayment of current mandatory payments. It is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has the index 0401060.

The procedure for filling out a payment order at the request of the Federal Tax Service in 2018 has its own characteristics. This applies to fields that must be traditionally filled out. The main nuances are discussed in the table below.

They give the deadline for payment established in the demand for the payment of taxes, fees, and contributions that came from the IFTS.

The format for filling this field must be strictly as follows:

For example, if we are talking about a late advance tax payment for the 2nd quarter of 2017, then field 107 should be like this:

Payment ID (UIP)

Also, special attention should be paid to field 22 - "Unique Payment Identifier" (UIP). It consists of 20 or 25 characters. By general rule UIP should be reflected in the payment only if it is established by the recipient of funds. In addition, the latter must bring its value to the payer (clause 1.1 of the instructions of the Central Bank of the Russian Federation of July 15, 2013 No. 3025-U).

When transferring the amounts of current taxes, fees, insurance premiums calculated by the payer independently, additional identification of such payments is not required. In this case, KBK, TIN, KPP and other details of payment orders serve as identifiers. In field 22 "Code" it is enough to enter "0". In doing so, the bank:

cannot refuse to execute such an order;

is not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service dated 04/08/2016 No. ЗН-4-1 / 6133).

At the same time, filling out a payment order at the request of the IFTS for 2018 obliges to transfer the value of the UIP to the payment, which should be indicated in the submitted requirement.

Otherwise, filling in the payment order fields at the request of the Federal Tax Service has no fundamental features.

When to issue payment order for a fine according to the decision of the Federal Tax Service Inspectorate of 2018, it should be remembered that in the CBC the numbers from the 14th to the 17th will be - 3000. In addition:

field 105 - OKTMO of the municipality, where funds are accumulated from the payment of fines;

field 106 - "TR";

field 107 ("Tax period") - "0";

field 108 - the number of the requirement (the sign "No" is not necessary);

field 109 - the date of the document from field 108 in the format "DD.MM.YYYY";

after 110 - do not fill;

field 22 ("Code") - UIN (if it is not in the request, then "0");

field 101 - "01" for legal entities and "09" for "IP";

"Priority of payment" - 5.

Basically, these are all the features of paying a fine to the IFTS by payment order in 2018.

Payment order for penalties in 2017-2018 - sample

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A sample payment order in 2017-2018 - penalties with its help will be able to pay those who overdue mandatory payments (taxes, fees, contributions). In this article we will talk about the features of processing a payment for the payment of interest.

We have prepared a video instruction for you on how to fill out a payment for the payment of interest.

Payment of interest by payment order in 2017–2018

First of all, we would like to remind you that by means of penalties timely payment of mandatory payments is ensured. At the same time, a fine is not a sanction, but an interim measure.

Read more about tax penalties in this article.

A payment order on a penalty fee has both similarities with a payment order for the main payment (they put the same payer status in it, indicate the same details of the recipient, the same income administrator), and differences. Let's take a closer look at the latter.

So, the difference is the 1st - CSC (field 104). Tax penalties always have their own budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100. This code is associated with a significant change in filling out payment orders: since 2015, we no longer fill in field 110 "Payment type" .

Previously, when paying penalties, the cipher of penalties PE was affixed to it. Now we leave this field empty, and the fact that these are penalties can be understood just from the CCC.

In 2017-2018, the rules for filling out orders for the payment of interest have not been changed.

The basis of payment - the 2nd feature of the payment on penalties

The 2nd difference in payment for penalties is the basis for payment (field 106). For current payments, we put TP here. For penalties, the following options are possible:

1. We independently calculated the penalties and pay them voluntarily. In this case, the basis for the payment will most likely have the code ZD, that is, the voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service Inspectorate, because, as a rule, we transfer penalties not for the current period, but for past ones.
2. Payment of penalties at the request of the IFTS. In this case, the basis of payment will be in the form of TR.
3. Transfer of penalties on the basis of an audit report. This is the basis of the AP payment.

Feature 3 - field 107 "Tax period"

Depending on what served as the basis for the payment, the filling in of this field will also differ:

• In case of voluntary payment of penalties (the basis of the ZV), it will be 0 here, because the penalties do not have a frequency of payment, which is inherent in current payments. If you transfer penalties for any 1 specific period (month, quarter), you should indicate it, for example, MS.02.2018 - penalties for February 2018.

How to indicate the number and date of the document - grounds for paying penalties

If you pay penalties on your own, put 0 in fields 108 "Document number" and 109 "Document date".

In field 109, enter:

A sample payment order for the payment of penalties in 2018 can be viewed and downloaded on our website:

If penalties - on contributions

All the above features of interest payments since 2017 also apply to the payment of interest on insurance premiums, which have become a tax payment since this year.

Learn about the procedure for processing payment orders for insurance premiums from this material.

However, these changes did not affect accident insurance contributions, and interest on them, like these contributions themselves, is still paid in social insurance. When paying to the FSS both contributions and penalties on them, in fields 106 "Basis of payment", 107 "Tax period", 108 "Document number" and 109 "Document date" put down 0 (paragraphs 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). And if penalties are paid at the request of the fund and according to the act of verification, their details are given in the purpose of payment.

A payment order for the payment of penalties is drawn up similarly to a tax payment order (the same status of the payer, the same details of the recipient and the same administrator of income are indicated).

The payment of penalties by types of taxes and fees is carried out on separate CCCs, in the 14th–17th categories 14–17 of which the code of the subtype of income is indicated - 2100. Separate fields of the payment for the transfer of penalties are filled out in a special order (“Basis of payment” and “Tax period” ).

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How to draw up a payment order based on the requirement to pay a tax, fee, penalty, fine

What is a requirement to pay a tax, fee, penalty, fine

According to Article 69 of the Tax Code of the Russian Federation, the Federal Tax Service may send a demand for the payment of a tax, fee, penalty, fine if the taxpayer incorrectly calculated the amount of tax, did not pay the tax or did it later than the deadline, as well as in other cases of tax offenses.

The requirement is drawn up in the form of a table, which indicates the amount of tax arrears, the amount of penalties and fines. The deadline for the fulfillment of the claim is also given there, as well as measures to collect the tax and ensure the fulfillment of the obligation to pay tax if the taxpayer does not repay the debt. The form of the claim for the payment of a tax, fee, penalty, fine was approved by Order of the Federal Tax Service of the Russian Federation dated 01.12.2006 N SAE-3-19 / [email protected]

Requirement example
Payment of arrears and penalties



How to make a payment order

For each line of the requirement, it is necessary to generate a separate payment order. This can be done manually - transfer the data from the received request to fields 24 and 104-109 of the payment order.



When filling out the payment, you can use this table, which will tell you what value to enter in each field. Be careful when entering data - an error even in one figure will lead to the fact that the organization's money will not reach its intended purpose, and the debt will not be repaid.

Full instructions on how to generate a payment order can be found on the Accounting Online website.

The second option to prepare a payment is to generate it automatically. This feature has recently been available to Contour.Extern users.

Having received electronic claim about payment in Extern, notify the Federal Tax Service of this by clicking on the button “Send a receipt of acceptance to the Federal Tax Service”. Then proceed to the formation of the payment: follow the link "Create payment" and enter the name of your bank and current account. The system itself will substitute all other data from the request in the appropriate fields of the payment order. You can also choose what type of debt to make a payment for and, if necessary, change the payment amount.

You can create a ready-made payment order either in Word format and then print it out, or download a special text file to upload it to the Internet bank later.





How not to overpay

When processing a claim, it is important to know about the peculiarity of specifying the amounts in the “Arrears” field. If the amount in it is with an asterisk, then you do not need to pay for it - this information is for reference only.



When you create a payment order in Extern, you will never include an asterisk amount in it by mistake. Such an amount will be in the general list, but it cannot be selected for generating a payment order.

Payment order for penalties in 2017: sample

Related Articles

When a company fails to pay taxes on time, it has to pay penalties. To pay them, issue a separate payment order for penalties in 2017. A sample will help you make a document faster.

Download a sample payment for penalties in 2017>>>

Check the details in the payment order

IN payment order for penalties in 2017 (sample at the end of the article) put the same status of the payer and details of the recipient as in the tax payment. A payment order for the payment of interest differs from a tax payment:

Breaking news from the Central Bank of the Russian Federation: banks were forbidden to accept payment orders with such words in the purpose of payment>>>. Read more in the Russian Tax Courier magazine.

• BCF value.
• basis for payment. In the payment for penalties, ZD is indicated - voluntary repayment of debt. TP - payment of interest on demand. AP - payment of penalties under the act of verification.
• indication of the tax period. If the company voluntarily pays penalties, and according to the act of verification, then zero is set. If required, TP is indicated. If a company pays interest for a particular month, then payment order for penalties in 2017 set the period - MS.07.2017.
• indicating the number and date of the document. If the company voluntarily pays penalties, then set the details "Document number" and "Document date" to zero. If on request, then the number of the request or decision on attraction is put in the document number. The sign "No" is not put. In the date of the document, TR is put, if on demand, AP, if by decision to attract.

Since 2015, field 110 "Payment type" has not been filled in. This field is left blank. You can determine the purpose of the payment by the CCC.

Which BCC to indicate in the payment when paying a fine, see the article “Tax officials told how to fill out a payment for a fine”

Payment order for me in 2017 for contributions

If the company pays interest on contributions voluntarily, then put the value zero in the fields (paragraphs 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n):

• "Base of payment";
• "Taxable period";
• "Document Number";
• "Document Date"

When issuing a payment order for penalties in 2017, upon request, indicate in the purpose of payment the details of the request and the verification report.

Penalties are calculated according to the formula:

amount quantity bid

Penalty amount = unpaid x days x Central Bank refinancing

on time tax delinquency 300

How to fill out a payment for personal income tax

In order for the money to fall into the budget, it is necessary to correctly fill out the payment order. Otherwise, the money will not go to the correct account and will be treated as another payment or categorized as unexplained. The rules for filling out a payment order are prescribed in the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Form 0401060 is used, given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. You will find a sample of filling out the personal income tax payment for 2018 below.

Form 0401060



When to pay

Tax payment must be made no later than one business day following the day the income is issued (clause 6, article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee received the appropriate funds.

Therefore, if you transfer personal income tax from the salary for the previous month and from vacation pay for the current month on the same day, then you need to fill out your payment order for both salary and vacation personal income tax (letter of the Federal Tax Service of July 12, 2016 No. ZN-4-1 / [email protected]).

How to fill out a payment order for taxes

The amount is indicated in full rubles. The rule applies: transfer taxes to the budget in full rubles, rounding kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round up to the full ruble.

All fields are mandatory. The date and amount of write-off are indicated in figures and in words. Payment orders are numbered in chronological order.

Each field is assigned a number. Let's take a closer look at the rules.



In field 101, the status of the payer should be entered. When paying personal income tax, a budget organization is a tax agent, so we indicate code 02.

In the column "Recipient" indicate "Office of the Federal Treasury for the relevant region", in brackets - the name of the tax office. In other columns, the TIN, inspection checkpoint is indicated.

Another important requisite is the KBK code, in the payment order for this you need to fill in a special requisite - field 104.

In requisite 21 the sequence is indicated. It is determined in accordance with 855 Art. Civil Code of the Russian Federation. When transferring tax, the values ​​\u200b\u200bof "3" and "5" can be indicated. They determine in what order the bank will carry out operations if there are not enough funds in the organization's account. When transferring personal income tax on a monthly basis, the value “5” is indicated in field 21. If you transfer tax at the request of the IFTS, then indicate the value "3".

In field 105, OKTMO is indicated in accordance with the All-Russian classifier, which is approved by order of Rosstandart dated June 14, 2013 No. 159-ST. From 04/25/2017, payment orders must indicate the 8-digit OKTMO code.

Field 106 is intended to identify the payment by its intended purpose. Bases are indicated using a letter code:

• TP - for current payments;
• ZD - for debt repaid voluntarily;
• TR - debt repaid at the request of regulatory authorities;
• AP - arrears, repaid on the basis of the inspection report before the inspection demand is made.

If it is impossible to specify the value of the indicator, 0 is set.

In field 107, you must indicate the frequency of payment of the tax amount or a specific date. Periodicity is basically taxable period for which money is being transferred. Maybe once a month, quarterly, half a year or a year. For the transfer for October 2018, you must specify "MS.10.2018".

In props 108, "0" is written. An exception is cases of repayment of debts at the request of regulatory authorities. Then you need to put his number.

Field 109 indicates the date of signing the declaration on the tax to be paid or "0" if the tax is transferred to the budget before the submission of the declaration. In the case of debt repayment at the request of the tax authorities, this field indicates its date.

Sample payment order for personal income tax in 2018

Payment of interest by payment order in 2018

Such a payment order has both similarities with the usual one (they put the same payer status, indicate the same details of the recipient, the same income administrator), and differences. We will dwell on the latter in more detail, and then we will give a sample payment for penalties for personal income tax 2018.

The first difference is KBK (props 104). For tax penalties, there is always a budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100.

The second difference in the payment order for penalties is requisite 106. The following options are possible:

• If you calculated the penalties yourself and pay them voluntarily. In this case, the basis will have the code ZD, that is, the voluntary repayment of debts for expired tax periods in the absence of a requirement from the Federal Tax Service.
• If you pay at the request of the IFTS. In this case, the base will look like TR.
• List on the basis of the act of verification. This is the basis of the AP payment.

The third difference is attribute 107. Its value depends on what served as the basis for the payment:

• With voluntary payment - "0". If you transfer penalties for any one specific period (month, quarter), you should indicate it, for example, MS.02.2018 - penalties for February 2018.
• When paid at the request of the tax authorities (TR basis) - the period specified in the requirement.
• When paying off penalties according to the verification act (the basis of the AP), they also put 0.

If you pay interest on your own, enter 0 in fields 108 and 109.

In all other cases, in field 108, give the number of the document - the basis for payment (for example, requirements), while do not put the "No" sign. Unemployment benefit This benefit is a form of support for unemployed citizens. It is paid regularly, but not constantly, but within a certain period. And they are entitled to […]

After the end of the reporting period, the Federal Tax Service conducts desk audits, as a result of which the organization may receive a requirement to pay a tax, fee, penalty, fine. In order to pay the debt, you must first draw up a payment order. Let's see how this can be done.

What is a requirement to pay a tax, fee, penalty, fine

Requirement example
Payment of arrears and penalties

How to make a payment order

The rules for filling out a payment order are established and.

For each line of the requirement, it is necessary to generate a separate payment order. This can be done manually - transfer the data from the received request to fields 24 and 104-109 of the payment order.

When filling out the payment, you can use this table, which will tell you what value to enter in each field. Be careful when entering data - an error even in one figure will lead to the fact that the organization's money will not reach its intended purpose, and the debt will not be repaid.

Field number	Field name	Meaning
104	KBK	Budget classification code
105	OKTMO	OKATO (OKTMO)
106	Reason for payment	TR
107	Taxable period	The date specified in the demand as the due date for the payment of fines in the format DD.MM.YYYY
108	Document Number	Tax authority claim number
109	Document date	DD.MM.YYYY - the date of the request (next to the number in the stamp)
110	Payment type	0
24	Purpose of payment	Name of the tax (fee)

You can read full instructions on how to generate a payment order on the Accounting Online website.

The second option to prepare a payment is to generate it automatically. This feature has recently been available to Contour.Extern users.

Having received an electronic demand for payment in Extern, notify the Federal Tax Service of this by clicking on the button “Send a receipt of acceptance to the Federal Tax Service”. Then proceed to the formation of the payment: follow the link "Create payment" and enter the name of your bank and current account. The system itself will substitute all other data from the request in the appropriate fields of the payment order. You can also choose what type of debt to make a payment for and, if necessary, change the payment amount.

You can create a ready-made payment order either in Word format and then print it out, or download a special text file to upload it to the Internet bank later.

How not to overpay

When processing a claim, it is important to know about the peculiarity of specifying the amounts in the “Arrears” field. If the amount in it is with an asterisk, then you do not need to pay for it - this information is for reference only.

When you create a payment order in Extern, you will never include an asterisk amount in it by mistake. Such an amount will be in the general list, but it cannot be selected for generating a payment order.

In 2014, changes came into force in the rules for filling out payment documents intended to fix taxes, fees and contributions transferred to the budget. These changes also apply to the grounds for paying a penalty. Now in the form of the payment order the column "Basis of payment" (code 106) has appeared. This article will tell you how to fill out tax documents correctly.

Types of administrative violations in the field of taxation

Violations of tax legislation are regulated by the Code of Administrative Offenses of the Russian Federation and are subject to administrative penalties in the form of fines. The imposed penalty obligations do not release the taxpayer from their execution - only the court can decide to remove the punishment from the person. Therefore, the payment of fines is a necessary measure.

Note! The Code of Administrative Offenses establishes a list of offenses for which they can be fined under the relevant article.

• Untimely registration of an economic entity or conducting illegal activities without registration. A fine of 500-3000 rubles *.
• Delay in the deadlines for providing information on opening/closing a bank account, etc. Fine from 1000 to 2000 rubles*.
• The declaration was not submitted to the territorial tax authorities on time. Fine from 300 to 500 rubles*.
• Failure to provide data that must be submitted for control economic activity organizations. A fine of 100-1000 rubles *.
• Violations related to opening a bank account. A fine of 1000-3000 rubles *.
• Late payment and deduction of taxes. Fine from 4000 to 5000 rubles*.
• Violation of the term for the implementation of customs payments. Fine from 500 to 300,000 rubles *.

The detected violations are recorded in the protocol, then a decision (decision) is made on the application of the sanction or exemption from them. Decree takes on legal effect 10 days after its issuance.

Features of payment of fines

Payment order or payment order - a document used for non-cash payments. It is a form in which information is entered in an encoded form. The document was approved by the Regulations on the rules for conducting transfers of funds in domestic currency on the territory of the Russian Federation. The features of filling out this paper are dictated by the conditions of the workflow, since all information is processed automatically.

Important! When paying fines, it is necessary to indicate the specific department of the Federal Tax Service and its details as the recipient.

The reason for the payment in the form is a fine, so it is issued upon request tax service. UIN may be useful to fill out the order. Persons receive it along with a notice of a fine.

A payment order for the payment of fines is drawn up in the same form as when paying off current tax liabilities. The document contains fields with codes. In column "106" indicate the basis for payment when paying a fine to the tax office by court decision and put TR (on demand). To pay for current obligations, such as tax, fees, insurance premiums, they put ZD on the form.

In the cell of field 22, the UIN should be entered, however, if it is not there, then the person indicates "0". For other details, this rule also applies - if they are not known to the payer for some reason, then zero must be specified instead. As a rule, this situation occurs if the Federal Tax Service does not send a notification addressed to the payer.

In the case when the subject of economic activity has received a demand for repayment of the fine, field "107" indicates the payment period, which is set for the payment of the debt. In addition to these data, it is necessary to correctly fill in the lines for the OKTMO and KKB codes:

• OKTMO - the territorial identifier of the municipality where the person is registered. Its value is the same as that indicated when paying taxes. Code length - 8 characters.
• BCC - budget classification code. It is important to take into account several nuances: the BCC refers to the year of payment of the fine, and not its actual accrual; the meaning of the code for debt obligations, fines and penalties varies.

How to fill out a payment order in the Federal Tax Service

Payment algorithm

Payment of a fine based on the decision of the Federal Tax Service Inspectorate in 2018 is as follows:

• The person receives a claim from the tax office.
• The violator draws up a payment order in banking organization on the transfer of funds to the account of the Federal Tax Service.

Since 2017, third parties have been able to pay fines. To do this, the document must indicate the status of the payer, TIN and KPP of the person for whom the payment is made. Individuals can pay fines through an online account on the website of the tax service of Russia.

Order sample

Consider how to fill out a payment order in order to pay an administrative fine using a specific sample as an example. In IP "Zvezdin I.L." verification was carried out, which tax office found that the company does not pay extra VAT. Based on these violations, the authorities sent a demand No. 14-44 / 34124 dated January 28, 2018 for the payment of arrears, penalties and fines. UIN of the document 42214533211348892011. Payer data:

• KBK - 18210301000013000110 (penalties, interest, VAT fines for legal entities and individual entrepreneurs in the Russian Federation);
• OKTMO - 46704000 (Balashikha, Moscow Region);
• TIN - 1243422344;
• Checkpoint - 411222444;
• The amount of the fine is 2000 rubles.

How is the payment of the fine in the IFTS? A sample payment order in 2018 is presented below.

Sample payment order

Consequences of repeated violations

A repeated offense in the field of taxation aggravates administrative punishment (Article 112, paragraph 2 of the Tax Code of the Russian Federation). Paragraph 3 of this article states that if a person was subjected to penalties, then they are valid for one year after the entry into force of the court decision. If during this period the violator again commits a tax crime, then the amount of the fine is increased by 100% (Article 114 of the Tax Code of the Russian Federation).

Conditions for occurrence of repeated offences:

• A new violation after the entry into force of the decision in the previous case.
• The interval between violations is less than a year.
• The statute of limitations for bringing to administrative punishment has not expired.

Article 129.1 of the Tax Code of the Russian Federation provides for punishment for failure to provide the IFTS with information that must be submitted in the manner prescribed by law. Such a violation, being repeated, entails an increase in the fine by 4 times. However, it should be borne in mind extenuating circumstances, which reduce the amount of sanctions in the manner prescribed by Article 114 of the Tax Code of the Russian Federation 3 p.

Criminal penalty

Note! Criminal liability in case of non-payment of taxes is regulated by articles of the Criminal Code of the Russian Federation 198, 199 and 199.1.

Such a punishment also comes into force by decision of the Federal Tax Service Inspectorate, since the authorities send information to the investigative committee within 10 days after the discovery of violations of the law.

Article 198 of the Criminal Code of the Russian Federation threatens only individuals. The reason for its application may be the failure to provide the necessary documentation to the Federal Tax Service or the introduction of false information in the report. For deprivation of liberty, the amount of unremitted taxes must exceed 900 thousand rubles for 3 years. According to Art. 198 of the Criminal Code of the Russian Federation, a person pays a fine in the amount of 100,000 to 500,000 rubles *, which can be replaced by imprisonment for up to 3 years.

Article 199 of the Criminal Code of the Russian Federation is valid for officials - heads and accountants of organizations that form financial statements. Sometimes employees involved in fraudulent activities against the FTS. Reasons: non-payment of taxes in the amount of more than 15,000,000 rubles for three years. The punishment is a fine of up to 500,000 rubles* or imprisonment for up to 6 years.

Article 199.1 of the Criminal Code of the Russian Federation applies to persons who deliberately did not transfer personal income tax. The punishment algorithm is similar to Art. 199 of the Criminal Code of the Russian Federation. The crime is committed from the moment of non-payment of tax in due time.

Criminal liability for tax offenses

When filling out a payment order, you must be guided by the above recommendations. The document must be filled out correctly, otherwise it will not be possible to hand it over to the bank. If errors are made in the details, then the payment will not go through, because of which it will be classified as unexplained or there will be a delay. It is better to clarify all the necessary information in advance at the territorial branch of the Federal Tax Service.

*Fine rates are current as of July 2018.

From January 1, 2014, new rules for filling out payment orders are introduced. This is due to the entry into force of the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n “On approval of the Rules for specifying information in the details of orders on the transfer of funds for payment in budget system Russian Federation».

The payment order is used for non-cash payments, as well as for the payment of taxes and insurance premiums.

In the payment order form, fields are highlighted in red, which are especially worth paying attention to in connection with the changes that came into force on January 1, 2014.

Field 22 "Code"

A new requisite "UIN" is introduced

In 2014, a new requisite appeared - "Unique Accrual Identifier" (UIN). Data about it is provided by the administrator of budget revenues.
Props "UIN" from January 1 to March 30, 2014

The unique accrual identifier is indicated first in the "Purpose of payment" variable and consists of 23 characters: the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique accrual identifier.
To highlight information about the unique identifier of the accrual, the symbol "///" is used after the unique identifier of the accrual.
For example: "UIN12345678901234567890///".

Unique payment ID

Until March 31, 2014, in field 22 "Code" the value of the variable is not indicated
Starting March 31, 2014, the rules for filling in the "Code" field come into force (Ordinance of the Bank of Russia dated July 15, 2013 No. 3025-U). In addition to the concept of "UIN", there is also the concept of "unique payment identifier (UIP)".

UIP will be indicated in the "Code" field (22). On the hard copy it may be possible to specify a unique payment identifier in two or more lines.

At the same time, paragraph 12 of Appendix 2 and paragraph 7 of Appendix 4 to say that the attribute "Code" indicates a unique accrual identifier.
From the foregoing, we can conclude that UIN and UIP are one and the same indicator.

How to find out the value of the UIN and fill it in the payment order 2014

To find out the value of the UIN, the organization must contact the tax office, the Pension Fund or the territorial office of the FSS of the Russian Federation directly.

Rules for filling out a payment order:
- January 1 to March 30, 2014.
The field “Purpose of payment” is filled in “UIN12345678901234567890/// Insurance premiums…” or “UIN0/// Insurance premiums…” (if there is no PIN)
— since March 31, 2014. The "Code" field is filled in 20 characters.

Field 101 “Payer status”

If there are entries in fields 104-110 of the settlement document, field 101 must be filled in mandatory.

In field 101 of the payment order, the status of the payer is indicated. This indicator can take values ​​01-26.

The number of possible payer status values ​​has increased, but this has not affected . Since the beginning of 2014, when transferring any payments, it is necessary to set status 08.

Field "101" can have the following statuses:
"01" - taxpayer (payer of fees) - entity;
"02" - tax agent;
"03" - the organization of the federal postal service, which has drawn up an order to transfer funds for each payment of an individual;
"04" - tax authority;
"05" - territorial bodies Federal Service bailiffs;
"06" - a participant in foreign economic activity - a legal entity;
"07" - customs Department;
"08" - payer - legal entity ( individual entrepreneur) transferring funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation;
"09" - taxpayer (payer of fees) - individual entrepreneur;
"10" - taxpayer (payer of fees) - a notary engaged in private practice;
"11" - taxpayer (payer of fees) - a lawyer who has established a lawyer's office;
"12" - the taxpayer (payer of fees) - the head of the peasant (farm) economy;
"13" - taxpayer (payer of fees) - another individual - a bank client (account holder);
"14" - a taxpayer making payments to individuals;
"15" - credit institution (branch credit institution), a paying agent, a federal postal organization that has drawn up a payment order for a total amount with a register for the transfer of funds received from payers - individuals;
"16" - a participant in foreign economic activity - an individual;
"17" - a participant in foreign economic activity - an individual entrepreneur;
"18" - a 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 (hereinafter - organizations) that have drawn up an order for the transfer of funds withheld from wages(income) of the debtor - an individual on account of repayment of debt on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner;
"20" - a credit institution (a branch of a credit institution), a paying agent that issued an order to transfer funds for each payment by an individual;
"21" - responsible member of the consolidated group of taxpayers;
"22" - a member of the consolidated group of taxpayers;
"23" - bodies of control over the payment of insurance premiums;
"24" - payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
"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, 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 for limits of the territory of the Russian Federation, and excises on alcoholic and (or) excisable alcohol-containing products;
"26" - the founders (participants) of the debtor, the 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 the case of bankruptcy.

Field 104 "Budget classification code"

In field 104 you need to enter a 20-digit number. Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n approved the budget classification codes for 2014.

The changes affected the payment of contributions to the Pension Fund of the Russian Federation, starting from the transfer for January, one payment order must be generated to pay insurance premiums in Pension Fund RF. The rest of the codes remain the same.

Insurance premiums for December 2013 must be transferred in two payments to the CBC that were in force in 2013.

The list of CSC for 2014 on the main taxes and contributions:

personal income tax - 182 1 01 02010 01 1000 110

Insurance contributions to the PFR for payment 392 1 02 02010 06 1000 160
insurance part of labor pension

Insurance contributions to the Pension Fund for 392 1 02 02131 06 1000 160
employees in accordance with List No. 1

Insurance contributions to the Pension Fund for 392 1 02 02132 06 1000 160
additional tariff from payments
employees in accordance with List No. 2

Insurance contributions to FFOMS 392 1 02 02101 08 1011 160

Insurance contributions to the FSS RF 393 1 02 02090 07 1000 160

Insurance contributions in case 393 1 02 02050 07 1000 160
traumatism in the FSS of the Russian Federation

Additional insurance premiums 392 1 02 02041 06 1100 160
in the PFR for the funded part
labor pension of employees.
The employer deducts them from the salary
employee on the basis of an application

Employer's contributions to funded 392 1 02 02041 06 1200 160
part of the pension.
At the discretion of the employer.

Field 105 "OKTMO"

Since 2014, in payment orders, the OKATO code has been replaced with a code from the new of the All-Russian classifier Territories of Municipalities (OKTMO) (Order of Rosstandart dated June 14, 2013 No. 159-st “On the adoption and implementation of the All-Russian classifier of territories of municipalities OK 033-2013”).

For municipalities, OKTMO codes consist of 8 characters, and for settlements - of 11.

In new and old codes, the first two digits will match, and the rest will change.

The last 3 characters of the OKTMO code designate settlements that are part of municipalities.

You can find out your OKTMO code on the website of the Federal Tax Service of Russia or at the tax office.

Field 106 "Basis of payment"

The codes for the grounds for payment are given in paragraph 7 of Appendix 2 to Order No. 107n; in terms of personal income tax and insurance premiums, they remained the same as in 2013.

When making a current payment, the field takes the value "TP"

If 0 is entered in field 106, inspectors independently attribute received cash to one of the payment bases.

Main values ​​of attribute 106:

"TP" - payments of the current year;
"ZD" - voluntary repayment of debts but expired tax, settlement (reporting) periods in the absence of a demand from the tax authority to pay taxes (fees);
"BF" - current payment an individual - a bank client (account holder), paid from his bank account;
"TR" - repayment of debt at the request of the tax authority for the payment of taxes (fees);
"RS" - repayment of deferred debt;
"OT" - repayment of deferred debt;
"RT" - repayment of restructured debt;
"PB" - repayment by the debtor of the debt in the course of the procedures applied in the bankruptcy case;
"PR" - repayment of debt suspended for collection;
"AP" - repayment of debt under the act of verification;
"AR" - debt repayment but executive document;
"IN" - repayment of investment tax credit;
"TL" - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party of the debt in the course of the procedures applied in the bankruptcy case;
"ZT" - repayment of current debt in the course of the procedures used in a bankruptcy case.

Field 107 "Tax period"

The field "Tax period" is used to indicate the frequency of payment of a tax (fee) or a specific payment date established by law (clause 8 of Appendix 2 to Order No. 107n).

Field 107 has 10 characters, eight have a semantic meaning, and two are separating and filled with dots.

The first two digits of the tax period indicator are designed to determine the frequency of payment, which can be monthly, quarterly, semi-annual or annual.

"MS" - monthly payments;
"KV" - quarterly payments;
"PL" - semi-annual payments;
"GD" - annual payments.

When transferring personal income tax or insurance premiums, the monthly frequency is indicated (1st and 2nd digits).
The 3rd and 6th characters are dotted.
The month is entered in the 4th and 5th characters (values ​​can vary from 01 to 12).
In the 7th-10th signs - the year.

In the field "Tax period" you need to reflect the period for which the payment or additional payment of the tax payment is made, regardless of the date of transfer of funds.

When making a payment for December 2013, MS.12.2013 is indicated. For January 2014, the field indicates the value of MS.01.2014.

Field 108 "Document number"

Field 108 indicates the number of the document on the basis of which the payment is made. This indicator depends on the value of field 106 "Basis of payment".

If the company fulfills the requirement of the tax inspectorate or transfers funds according to various decisions and definitions, in field 108 it is necessary to indicate the numbers of executable documents without the “No” sign (clause 9 of Appendix 2 to Order No. 107n).

If the current payment is transferred or the debt is voluntarily repaid (there is no requirement from the tax authority, the Pension Fund of the Russian Federation or the FSS of the Russian Federation), 0 is put in field 108.

Field 109 "Document date"

When transferring current payments in field 109, you must indicate the date of signing the declaration (calculation) in accordance with paragraph 2 of clause 10 of Appendix 2 to Order No. 107n.

Field requisite 109 consists of 10 characters: the first 2 characters indicate the calendar day, the 4th and 5th - the month, from the 7th to the 10th - the year.

In cases where the company transfers the payment before submitting the declaration, put 0 in field 109. For example, contributions to the Pension Fund for December 2013 must be paid before January 15, 2014, and the company will hand over the calculation for 2013 only in February.

Field 110 "Type of payment"

From January 2014, the number of codes for the type of payment will change:
PE - payment of a penalty;
PC - payment of interest;
0 - other cases.

This was done in order to simplify filling out the payment order, as well as to remove unnecessary confusion with the types of payments.

Thus, at payment of personal income tax and contributions to off-budget funds in payment orders sent after January 1, 2014, it will be necessary to set 0.

Field 24 "Purpose of payment"

The general requirements for the purpose of payment have not changed - you must specify the name of the goods, works, services, number and date trade document, contracts.

As for VAT, it follows from the new rules that payers fill in the tax as part of the payment at will. The previous rules required that VAT should be listed as a separate line or indicated that the tax was not paid. Banks still require to write in the purpose of payment whether the amount includes VAT. Therefore, it is safer not to refuse such information yet.

Received a cameral act tax audit. They issued a fine. They did not write objections, they agreed with the act. Waiting for the decision of the tax audit. The decision is to pay a fine. The demand has not yet come, but we want to pay the fine without waiting for the demand. What value should be put in the payment order in field 106 basis of payment TR or AP?

Dear Victoria Stanislavovna!

In response to your question dated June 11, 2013. we report the following: in this case, in the payment order in field 106, it would be legal to put the AP field code, since when repaying the debt under the verification act, the AP code is put. In your case, the IFTS claim has not yet arrived, and accordingly there is no claim number.

The rationale for this position is given below in the materials of the System Glavbukh

Reference books:Rules for filling out payment orders for the payment of taxes by organizations

Details for filling in the fields: 101 "Status of the person who issued the document", 104 "Budget classification code", 105 "OKATO", 106 "Base of payment", 110 "Payment type"

Field number	Field name	Field code	Field code value
101	The status of the person who issued the document	01	Taxpayer (payer of fees) - a legal entity
		02	Tax agent
		06	Participant of foreign economic activity
		08	A payer of other payments to the budget system of Russia (except for payments administered by tax authorities)
		14	Taxpayer making payments to individuals
104	KBK		KBK
105	OKATO		In the payment order, the organization must indicate different OKATO codes depending on the tax and the place of its payment: - OKATO code of the head office - when paying taxes at the place of registration of the organization; - OKATO code separate subdivision- when paying taxes at the location of a separate subdivision; - OKATO code of the object of taxation - when paying taxes at the location of the object of taxation OKATO codes can be checked according to the Decree of the State Standard of Russia dated July 31, 1995 No. 413
106	Reason for payment*	TP	Current year payments
		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
		0	If the field is “0”, then the tax inspectorate independently assigns the money received to one of the above grounds for payment, guided by the legislation on taxes and fees
110	Payment type	NS	Paying a tax or fee
		GP	Payment of duty
		VZ	Payment of the fee
		AB	Advance payment or advance payment
		PE	Payment of interest
		HRC	Interest payment
		SA	Tax sanctions (fines provided for by the Tax Code of the Russian Federation)
		AS	Administrative fines
		ISH	Other penalties established by the relevant legislative or other regulations
		0	If the field is “0”, then the tax office independently assigns the money received to the corresponding type of payment (tax (fee), penalty interest, interest or fine), guided by the legislation on taxes and fees

The value that the field takes	Description
The first two characters of the indicator are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees.
MS	Monthly payments
HF	Quarterly payments
PL	Semi-annual payments
DG	Annual payments
In 4 and 5 digits of the indicator of the tax period, put down the number:
from 01 to 12	Months
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 tax (fee) payment deadline and specific tax (fee) payment dates are set for each term, then indicate these dates in the tax period indicator

In the indicator of the tax period, indicate the tax period for which the organization transfers the tax (fee).

Sincerely,

Expert of System Glavbukh Sharipkulova Svetlana

Answer approved:

Leading expert hotline"Systems Chief Accountant" Alexander Rodionov.

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