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

All jurisprudence on this topic »

Simplified taxation system (STS)

The procedure for paying insurance premiums

So, since 2016, new rules for filling out payment orders have been established. You will find a payment order with a decoding of all fields in this article. With our sample, you can quickly complete payment order in 2016 to pay insurance premiums and taxes. Samples of filling out payment orders for the payment of insurance premiums and taxes under the new rules can be found at the end of this publication. The materials were prepared based on the materials of the authoritative industry magazine "Simplified".

To fill in payment orders, you will need to clarify the latest budget classification codes (BCC) in 2016 for the payment of taxes and insurance premiums. Anyone who has ever led an individual entrepreneur on a simplified system knows that the KBK codes, as a rule, change every year. I recommend paying special attention to the CCC codes for contributions to Pension Fund. According to the new rules of 2016, the CCC for the transfer of insurance premiums to the FIU will differ depending on which part wages you pay them - exceeding the limits of the base or not. In addition, in 2016, the CBC changed for paying insurance premiums for individual entrepreneurs for themselves.

In addition, now the requisite 110 in the payment is not filled.

PAYMENT ORDER SAMPLE 2016

For convenience, I marked most of the payment order fields in blue. You can download this document from our website using the following link in Word format:

RULES FOR COMPLETING PAYMENT ORDERS IN 2016

Attribute (1) — name of the document.

Requisite (2) - form number according to the All-Russian classifier of management documentation, OK 011-93 (approved by the Decree of the State Standard of Russia dated December 30, 1993 No. 299).

Requisite (3) - the number of the payment order in figures.

Requisite (4) - date of drawing up the order:
- on paper - enter the day, month, year in numbers in the format DD.MM.YYYY;
- in electronic form in digits in bank format (day - two digits, month - two digits, year - four digits).

Attribute (5) — one of the following values:
- "urgently";
- "telegraph";
- "by mail";
- other meaning, established by the bank. In this case, the value can be omitted if it is set by the bank.
It is also worth noting that in electronic format the value should be indicated in the form of a code established by the bank.

Requisite (6) — payment amount. Whole rubles - are written in words with a capital letter, while kopecks are indicated - by numbers. The words "ruble", "penny" cannot be abbreviated. In the event that the amount
payment in words is expressed in whole rubles, then the kopecks can be omitted, and in the "Amount" field, put down the payment amount and the equal sign "=".

Requisite (7) — payment amount in figures. Rubles should be separated from kopecks with a dash "-".
If kopecks are not indicated, then write the amount of payment and the equal sign "=".

Requisite (8) - indicate the name of the payer.

Requisite (9) - the number of the payer's bank account.

Requisite (10) - payer's bank (name and location).

Requisite (11) - bank identification code (BIC) of the payer's bank.

Requisite (12) - correspondent account number of the payer's bank.

Requisite (13) — indicate the beneficiary's bank. Please note that in 2014 the names of the Bank of Russia divisions changed:
from February 1, 2014 - in the Central Federal District;
from June 2, 2014 - in the Northwestern, North Caucasian and Southern federal districts.
From February 2, 2015 - in the Siberian and Far Eastern districts
When compiling a payment, check if such changes have occurred in your region.

Requisite (14) — indicate the bank identification code (BIC) of the beneficiary's bank.

Requisite (15) - indicate the number of the correspondent account of the beneficiary's bank.

Requisite (16) - indicate the full or abbreviated name of the recipient organization (at the same time, for an individual entrepreneur, indicate his full name and legal status, for citizens who are not individual entrepreneurs - full name).

Requisite (17) - indicate the recipient's bank account number.

Props (18) - here indicate code 01.

Requisite (19) - "Date of payment" value is not indicated, unless another procedure is established by the bank.

Requisite (20) - "Purpose of payment code" value is not indicated, unless another procedure is established by the bank.

Requisite (21) - indicate the order of payment in a figure in accordance with the law.

Requisite (22) — Until March 31, this field was not filled. From March 31, it must indicate the code of the unique payment identifier (UIP). The new indicator is an analogue of the unique accrual identifier (UIN), which until March 31 was indicated in the "Purpose of payment" field. Like the UIN, a new identifier is reflected in payment orders only if it is established by the recipient of funds and communicated to the payer (clause 1.1 of the Bank of Russia Directive dated July 15, 2013 No. 3025-U). When paying current taxes, fees, insurance premiums calculated by payers
independently, the UIP is not installed. Recipients of funds will continue to identify incoming payments based on TIN, KPP, CCC, OKATO and other payment details. Therefore, in the "Code" field, when transferring current taxes and contributions, it is sufficient to indicate the value "0".

Requisite (23) - this is the so-called "Reserve field" value is not indicated if another order is not established by the bank.

Requisite (24) - indicate the purpose of the payment, the name of the goods, works, services, the numbers and dates of the supporting documents in accordance with which the payment is made (for example, contracts, acts, waybills). Since March 31, 2014, it is not necessary to indicate the code of the unique accrual identifier (UIN) in payment orders. Instead of UIN, attribute (22) indicates its analogue, which is called a unique payment identifier (UIP).

Props (43) - put a seal.

Requisite (44) - an authorized representative of the organization (for example, a head) must sign in accordance with the samples declared to the bank in the card.

Requisite (45) - the payer's bank will put a mark (stamp), and its authorized representative - his signature.

Requisite (60) - indicate the TIN of the payer (if any).

Requisite (61) — indicate the TIN of the recipient.

Requisite (62) - the bank employee will set the date the order was received by the payer's bank.

Requisite (71) - here the bank employee will indicate the date of debiting funds from the payer's account.

Requisite (101) — indicate the status of the organization. Choose from the following options:
01 - taxpayer (payer of fees) - legal entity;
02 - tax agent;
08 - payer - an institution that pays insurance premiums and other payments in budget system RF;
14 - a taxpayer making payments to individuals.
Full list statuses is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Requisite (102) - indicate the checkpoint of the payer.

Requisite (103) — indicate the checkpoint of the recipient.

Requisite (104) - specify the BCC value (budget classification code).

Requisite (105) - indicate OKTMO code (when paying tax on the basis of tax return or calculation, specify the OKTMO code the same as in the declaration, calculation). At the same time, they will refuse to make a payment if the OKATO code is indicated instead of the OKTMO code (letter of the Ministry of Finance of Russia dated February 17, 2014 No. 02-08-12 / 6562).

Requisite (106) — when paying tax and customs payments, specify the value of the payment basis. In particular:
TP - payments of the current year;
ZD - voluntary repayment of debts for expired tax (settlement, reporting) periods in the absence of a demand from the tax inspectorate for payment.
A complete list of values ​​is given in paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
When making other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put “0” (paragraph 4 of Appendix 2 and paragraph 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

Props (107) -:

when making tax payments, indicate the tax period (for example, MS.02.2013).
The procedure for specifying the value is established in paragraph 8 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;

When making customs payments, indicate the identification code of the customs authority. This procedure is established in paragraph 8 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;

when making other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put “0” (paragraph 4 of Appendix 2 and paragraph 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

Props (108) - specify:

When paying tax payments - the number of the document that is the basis for the payment.

Example:
TR - the number of the tax authority's claim to pay the tax (fee); PC - the number of the installment decision. Etc.
A complete list of values ​​is given in paragraph 9 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

When paying customs duties, follow the procedure for filling out the details given in clause 9 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

When making other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put “0” (paragraph 4 of Appendix 2 and paragraph 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

Props (109) - specify:
- when paying tax payments and customs payments - the value of the date of the document of the basis for payment, which consists of 10 characters. A complete list of values ​​is given in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
- when making other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put "0" (paragraph 4 of Appendix 2 and paragraph 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

Requisite (110) - "Type of payment" in payment orders drawn up after December 31, 2014, does not need to be filled in.

SAMPLES OF PAYMENT ORDERS:
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.
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Bank of Russia dated November 6, 2015 N 3844-U.

The main changes relate to the procedure for specifying information in settlement documents that identifies the payer (recipient of funds). Changes have also been made to the rules for specifying information identifying a payment.

Most of the amendments are of a technical nature and will not have a significant impact on the procedure for filling out payment orders.

The number of characters in the fields of the payment order has been established to indicate the TIN, KPP, KBK, OKTMO and UIN

(paragraphs 4, , 8 p. 1; pp. "b", "c", "e" p. 2; pp. "b", "c", "h" p. 3, pp. subparagraphs "b", "c", "e" paragraph 4 of the Appendix to order N 148n)

Information on the number of characters (digits) of TIN, KPP, KBK, OKTMO and UIN was previously contained only in regulatory legal acts that determine the structure of these details. Now such information is also in the Rules for filling out payment orders.

At the same time, the additions made did not change either the order in which these details are indicated in the payment order, or the number of characters (numbers) in them.

As before, the value of the "TIN" attribute of the payer (field 60) consists of:

10 characters - for a legal entity;

12 characters - for individual

The value of the "TIN" attribute of the recipient (field 61) consists of only 10 characters, since the recipient of tax payments, insurance premiums, penalties and fines is not an individual.

Details "KPP" of the payer (field 102), "KPP" of the recipient of funds (field 103) consists of 9 characters.

In this case, "INN" and "KPP" cannot begin with two zeros ("00"). That is, you cannot specify, for example, "0024876865".

Number of characters for:

UIN (field 22 "Code") is 20 or 25 characters;

- BCC (field 104) is 20 characters;

In this case, all characters of the KBK, OKTMO code or UIN cannot simultaneously take on the value "0".

If there is no UIN, the "Code" variable (field 22) shall contain the value zero ("0").

Clarified the rules for filling in field 60 "TIN" by foreign companies that do not have a TIN

(paragraph 6 p. 1 of the Appendix to order N 148n)

Such companies indicate in field 60 the code of a foreign organization (FIO) in accordance with the certificate of registration with the tax authority.

Unlike TIN, KIO consists of 5 characters (numbers). In this case, all signs of the KIO cannot simultaneously take on the value zero ("0").

The list of cases when individuals (with the exception of individual entrepreneurs, persons engaged in private practice, heads of peasant farms) may not fill out field 60 "TIN" has been expanded

(paragraph 10 p. 1 of the Appendix to order N 148n)

Prior to the entry into force of the changes, according to the Rules, individuals could not reflect their TIN in the payment order only if information about the individual was indicated in field 108 of the identifier. As such, for example, SNILS, the series and number of a passport or driver's license, as well as other data named in clause 6 of Appendix N 4 of the Rules are used.

From 03/28/2016, the TIN of the individual payer can also be omitted if the UIN is indicated in field 22 "Code".

In the absence of a UIN, it is necessary to indicate the address of registration at the place of residence of the payer - an individual (in the absence of a place of residence, the address at the place of residence of the person is indicated).

If there is neither TIN nor UIN, then field 108 must be filled in the payment order, which indicates the identifier of information about the individual in accordance with clause 6 of Appendix No. 4 to the Rules.

Added new types of identifiers for individuals

(clauses "d" clause 4 of the Appendix to order N 148n)

When transferring Money to off-budget funds in field 108 of the payment order, the identifier of information about the individual is indicated. This can be an individual insurance number in the Pension Fund of the Russian Federation (SNILS), a series and number of a passport or driver's license, etc.

Before the identifier, its type is indicated, for example, 14 - SNILS, 01 - passport of a citizen of the Russian Federation, 22 - driver's license, etc.

After the amendments come into force, as identifiers of information about an individual, you can specify:

Hunting ticket (type "25");

Permission to keep and carry hunting weapons (type "26").

Cases established mandatory filling fields 60 "TIN" by individual entrepreneurs, persons engaged in private practice, heads of peasant farms

(clause "a" clause 2 of the Appendix to order N 148n)

The specified persons fill in field 60 "TIN" without fail, if one of the statuses from "09" to "14" is indicated in the requisite "101" of the payment order and at the same time there is no UIN in the requisite "Code" (field 22).

The status of the payer of persons engaged in private practice has been clarified when they transfer insurance premiums

(clause "c" clause 5 of the Appendix to order N 148n)

Notaries engaged in private practice, lawyers who have established a lawyer's office, as well as heads of peasant farms, when transferring insurance premiums, indicate "08" in the requisite "101" of the payment order.

Expanded list of values ​​for payment grounds

(pp. "g", pp. "e" p. 3 of the Appendix to order N 148n)

The value of the basis of payment is indicated in the attribute "106". Codes for paying customs duties through terminals and ATMs have been added to the existing codes:

	Payment basis value
	Goods declaration
	Customs receipt order

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 bank account has a need to transfer a certain sum 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.

Exist different types"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, public Utilities and other types of daily financial transactions that are carried out in physical and legal entities.

Today for payment orders in our country there is standard form 0401060. Its form, procedure for filling and use are approved by the regulation Central Bank 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 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.

Introduced new CBC for penalties. We have reviewed these changes in payment orders since 2016 in the article and provided sample payment orders for contributions for companies and entrepreneurs.

Changes in payment orders since 2016 are associated with new CCC. Until recently, it was not clear for which CCCs to transfer contributions in 2016. As you remember, the Ministry of Finance and the PFR argued for a long time whether to introduce two separate codes for pension contributions, which companies accrue from payments within and above the limit. We decided to leave a single old code. Different codes approved only for entrepreneurs. And they also introduced new KBK for penalties for everyone. The new codes have been in effect since 2016, so use them even for December contributions and penalties that you transfer in January. Take samples of contribution payments for companies and entrepreneurs with all relevant CCCs from this article.

Changes in payment orders since 2016: pension contributions

Remember, at first, officials set two separate CCCs for contributions to the Pension Fund for 2016. One is for contributions from payments within the limit, the other is for over-limit contributions (). But at the last moment we decided not to change anything (). Therefore, it is necessary to transfer pension contributions for employees at the basic rate according to the previous rules, for a single BCC - 392 1 02 02010 06 1000 160. The sample is below.

Changes in payment orders since 2016: contributions to the FSS and FFOMS

Form payments for contributions to the FFOMS and the FSS of the Russian Federation, including contributions for injuries, form according to the rules of last year. The codes for these payouts have not changed. Samples are below.

Changes in payment orders since 2016: penalties and fines

Transfer fines for pension and social contributions to the old CCC - with a value of 3000 in digits 14–17. Officials did not change it. penalties for medical contributions too. But the penalties for all other contributions are already paid for the new CCC. Place 2100 in digits 14–17.

Important!
Since 2017 insurance premiums administers the FTS. In addition to contributions for injuries, they were left behind social insurance. Therefore, from 2017, payments for contributions will have to be filled out, as well as for taxes. So, the status of the payer of insurance premiums will be "01", as in tax payments. In the "Payee" field, you will indicate your tax office. In field 106 "Basis of payment" - a two-digit payment code. It has not yet been approved for insurance premiums.

From 2017, third parties – representatives by proxy – will be able to pay taxes and fees for a businessman or company. For field 101 “Payer status”, the following codes will be entered:

• "28" - the legal representative of the taxpayer;
• "29" - other legal entities;
• "30" - other individuals.