Payment order or payment document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for goods or services, pay taxes or insurance premiums, transfer money to an individual entrepreneur’s account or pay a dividend to the founder, transfer wages employees, etc. everything is below)

A payment order can be generated (and sent via the Internet) in an Internet bank (for example, Sberbank-online, alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs. it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example this one.

Where to get payment order is free? How to fill out a payment order? What are the types of payment orders? I will post here samples of filling out payment forms in Excel for 2016-2017, made using free program Business Pack. This is a smart and simple program. In addition to payments, there are a lot of useful documents in it. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

Sample payment

Since 2017, tax contributions can be clarified if there was the correct name of the bank and the correct account of the recipient. The rest of the contributions must be returned and paid again. (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).

From February 6, 2017, in tax payment orders, organizations in Moscow and the Moscow Region will have to put new bank details, in the field "Payer's Bank" you need to put "GU of the Bank of Russia in the Central Federal District" and indicate the BIC "044525000".

Taxes, in contrast to contributions, are charged and paid rounded to whole rubles.

Purpose of payment: advance payment for USN tax 2016

Payer status: Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their taxes).

TIN, KPP and OKTMO should not start from scratch.

In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which tax is paid. But with the simplified tax system and all funds (PFR, FSS, MHIF) put 0.

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "TIN" of the payer - the TIN of the one for which the tax is paid; "KPP" of the payer - the KPP of the one for whom the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer for whom they pay, and the one who pays; "Status of the payer" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.

Fig. A sample of filling out a payment order for the payment of Income Tax in the Business Pack.

KBK USN

Updated for 2016-2017. In 2017 year CSC did not change.

Payment	CBC for tax	CBC for penny	CBC for fine
Single tax with simplified income	182 1 05 01011 01 1000 110	182 1 05 01011 01 2100 110	182 1 05 01011 01 3000 110
Single tax with simplification from the difference between income and expenses	182 1 05 01021 01 1000 110	182 1 05 01021 01 2100 110	182 1 05 01021 01 3000 110
Minimum Tax with simplification (for 2016 this BCC is not used and they pay for the BCC with simplification from the difference between income and expenses)	182 1 05 01050 01 1000 110	182 1 05 01050 01 2100 110	182 1 05 01050 01 3000 110

Update. Please note that from January 1, 2017, the CCC for paying tax under the simplified tax system may change. Check this point out yourself. Better yet, generate such documents in accounting services or programs (just don't forget to update them in a timely manner).

Suppose that an individual entrepreneur wants to pay an advance on the simplified tax system of 6% for any quarter in cash, through Sberbank. Where can I get a receipt?

Of course, if you use the program accounting(for example, “1C”), then this is done by pressing two or three buttons. What if there is no such program?

Then you can use the official service for generating such receipts from the Tax Service RF (FTS).

Important: after March 28, 2016, the type of this receipt may change as new rules for their execution are introduced. Accordingly, the pictures from the instructions may differ .. But the essence should remain the same: we carefully read the service instructions from the Federal Tax Service and carefully fill in the data for your IP.

Better yet, do it like this: buy an accounting program in which these receipts are updated by the developers.

How to generate a receipt for advance payment under the simplified tax system?

And select the service for generating receipts for individual entrepreneurs:

And we get to the following screen:

Here you need to specify the four-digit code of your tax. It is clear that not all IPs know him ...

If you do not know the code of your tax office, you can immediately click on the "Next" button and the system will automatically substitute it according to your address.

Of course, we are talking about the address that is indicated in the IP documents. That is, this is the address of your registration on the passport.

Consider an example of filling out a receipt using the example of Moscow.

Here you need to indicate that the individual entrepreneur lives in the capital, indicate the street, and click on the "Next" button

As you can see, the system determined the IFTS and OKTMO code at your address.

• If we pay in cash through SberBank, then select "Payment document" in the drop-down list, and click on the "Next" button.
• If you pay from an IP account in a bank, then select "Payment order"

Since we are paying an advance on the simplified tax system, we select "Payment of tax, fee ..."

Here you will have to specify the so-called CBC. In short, this code indicates that a payment is made under the simplified tax system 6%. We need to write this code: 18210501011011000110

1. We indicate that the payment is made by IP (code 09)
2. Establishment of TP (payments of the current year)
3. CV (quarterly payments
4. We indicate the quarter you need and the year 2016.

Naturally, you indicate your advance payment number under the simplified tax system and the quarter of 2016 you need. Please note that an individual entrepreneur can pay taxes in this way ONLY on his own individual entrepreneur. This is written in red letters in the picture below!

Choose a payment method. If you choose the cash method of paying the tax, a receipt for Sberbank will be generated.

Once again, we carefully check everything and click on the “Generate payment document” button.

Important: a receipt marked by the bank (and a check) for payment must be kept. It may be required by the tax authorities during a possible audit.

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Dear entrepreneurs!

A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020 is ready:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2020?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

In 2017, you will need to pay tax on the simplified tax system for the previous year. This obligation, along with the submission of the relevant declaration, organizations must fulfill no later than the last day of the first spring month. In this regard, taxpayers may have a question, what purpose of payment under the simplified tax system for the year should be reflected in the payment order when transferring the amount of this tax. Let's look at examples of this issue for both taxable objects: "income" and "income minus costs."

The procedure for paying the simplified tax system

The payer of this tax independently chooses from which object he will calculate the tax - from the proceeds or from the proceeds minus the costs, the list of which is provided for by the norms of the Tax Code of the Russian Federation.

The amount of tax payable is calculated by the payer independently based on the results of three reporting periods and one tax period.

Purpose of payment when paying tax under the simplified tax system

It is important to remember that credit organizations execute orders of payers in compliance with a certain procedure.

The form of the payment order and its details are reflected in the Rules approved by the Bank of Russia on June 19, 2012 (hereinafter referred to as Rules No. 383-P).

All details of the payment order are important for the correct identification of the payment credit institution and correct execution of the will of the payer for the transfer Money. If there are inaccuracies in the payment order (including when specifying the purpose of the payment for the simplified taxation tax), this may lead to an erroneous transfer of funds or incorrect identification of the payment.

The list of payment details with their decoding is contained in Appendix 1 to Rules No. 383-P.

The description of the relevant requisite is contained in paragraph 24 of Appendix 1.

According to the specified paragraph, this field of the payment order reflects the purpose of the payment and other necessary information.

The number of characters in this field should not exceed 210 (Appendix 11 to Rules No. 383-P). This rule applies, among other things, to the purpose of payment under the simplified tax system in 2017.

Therefore, in order to correctly identify the payment, the indicated field should reflect which particular tax payment (advance or other) is being made, and the period for which it is transferred.

Purpose of payment on the object of the simplified tax system "income"

Identification of the tax according to the object of taxation applied by the payer is carried out not only by the field "purpose of payment", but also by the budget classification code, therefore, in field 104 of the payment order, the corresponding BCC should be indicated.

Purpose of payment for this object corresponds to BCC 182 1 05 01011 01 1000 110.

In the field "purpose of payment" when paying the STS for 2016, the following entry should be reflected: "Tax paid in connection with the application of the simplified taxation system (STS, income) for 2016."

Purpose of payment of the simplified tax system "income minus expenses"

As already mentioned above, in order to correctly identify the payment, it is necessary to reflect the CCC in the payment order. The purpose of the payment under the simplified tax system "income minus expenses" in 2017 corresponds to BCC 182 1 05 01021 01 1000 110.

As for the payment field “purpose of payment”, it should indicate: “Tax paid in connection with the application of the simplified taxation system (STS, income minus expenses), for 2016.”

What does a sample payment for the simplified tax system look like with the object “income minus expenses” in 2017? Let's give an example of a payment order for the payment of a "simplified" tax, which contains all the correct details: the status of the payer, the CCC, the purpose of the payment, and so on. You can download a sample as an example.

When to pay tax in 2017

Advances on the simplified tax system with the object “income minus expenses” in 2017, organizations and individual entrepreneurs on the simplified tax system “income minus expenses” in 2017 must pay no later than the 25th day of the month following the expired reporting period (clause 7 of article 346.21 of the Tax Code of the Russian Federation ). If the day of payment of the simplified tax system falls on a weekend or non-working holiday, then the tax can be paid on the next business day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

In 2017, firms and individual entrepreneurs on the "simplified" system pay advance payments in the following terms:

• according to the results of the 1st quarter of 2017 - no later than April 25, 2017;
• according to the results of the half year of 2017 - no later than July 25, 2017;
• based on the results of 9 months of 2017 - no later than October 25, 2017.

Simplified tax for the whole of 2017 must be paid:

• organizations - no later than 04/02/2018;
• individual entrepreneurs - no later than 05/03/2018.

When the tax is considered paid

The day of payment of the “simplified” tax is the day when the organization or individual entrepreneur submitted a payment order to the bank for the transfer of a single tax from its settlement (personal) account to the account of the Treasury of Russia. At the same time, there must be a sufficient amount on the account of the "simplifier" for the payment (letters of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08 / 17543).

The “simplified” tax in 2017 is not recognized as paid if the payment order for its payment:

• was withdrawn from the bank;
• contained incorrect bank details of the Treasury of Russia (treasury account number and name of the beneficiary's bank).

An example of a completed payment

When filling out a payment order for the payment of the simplified tax system “income minus expenses”, it is better for the taxpayer to ensure that the details are filled in correctly. As we have already said, some errors entail problems - the recognition of the tax as unpaid. However, there are errors (for example, KBK or OKTMO, tax inspection data) that can be corrected by submitting to your tax office payment confirmation letter. Below you can read and, if you wish,

A payment order for the simplified tax system (income) in 2017 is drawn up when transferring tax for 2016. See a sample with current KBK, OKTMO, payer status and other details.

When do I need to make a payment under the USN

Before telling you what to look for when filling out a payment order for the simplified tax system (income) in 2017, let's talk about the timing of its preparation.

The single tax of the company is paid annually no later than March 31 of the following year. For entrepreneurs, the deadline for payment is April 30 of the following year.

During the code, firms and individual entrepreneurs must transfer advance payments under the simplified tax system. The deadline for their payment is no later than the 25th day of the first month following the reporting period. Reporting periods are 1 quarter, half a year and 9 months.

Accordingly, annually companies and individual entrepreneurs must make at least 4 payments under the simplified tax system.

How to fill out a payment order for the simplified tax system (income) in 2017

It is necessary to draw up a payment order for the simplified tax system (income) in 2017 in the form that is given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. Each field is assigned a number. Next, we will tell you how to fill in the main fields.

Payer status in the payment order (field 101). This field is filled in differently depending on who pays the tax - a company or an entrepreneur. If the company pays the tax, the status will be 01, the entrepreneur - 09.

Order of payment (field 21). In this field, the order of payment should be entered - 5, if the tax or advance payment of the company (IE) is transferred by themselves, and not at the request of the Federal Tax Service. Otherwise, in field 21, you must write the order of payment - 3.

BCC (field 104). BCC for companies and entrepreneurs on the simplified tax system differ depending on which object of taxation is applied. For the simplified tax system with an object, the income of the KBK is: 182 1 05 01011 01 1000 110.

If penalties are transferred for tax and advance payments with an income object, BCC 182 1 05 01011 01 2100 110 is entered in field 104, fines - CCC 182 1 05 01011 01 3000 110.

OKTMO (field 105). In field 105, 8 or 11 digits of the code of the settlement are entered in accordance with the classifier (order of Rosstandart dated 06/14/2013 No. 159-ST).

Reason for payment (field 106). In this field, you must put "TP", since advance payments and a single tax are paid for the current period. If the company (IP) voluntarily repays the debt for previous years, the “ZD” code is entered. And if the payment of tax is made on the basis of the requirement of the inspection - TR.

Tax period (field 107). This field contains the month, quarter or year to which the payment relates. When paying advances or annual tax under the simplified tax system, in field 107 you need to put the number of the last quarter to which the payment relates. Field 107 contains 10 characters. For convenience, we have provided information on filling out field 107 in the table below.

Table. What values ​​​​to put in field 107 of the payment order for the simplified tax system (income) in 2017

Document number (field 108). This field is set to zero if the company (IE) transfers a single tax or advance payment on its own.

Document date (field 109). When paying advance payments, this field is set to zero. And when paying a single tax - the date of signing the declaration or 0 if the payment is transferred before the submission of the declaration.