A sample of filling out a payment order for fines in 2017 will definitely be needed if you list sanctions under the Tax Code. What payment fields to pay attention to.

For what violations of the Tax Code in 2017 fines are paid

IFTS did not receive documents about the company. 200 rub. it will be necessary to transfer the tax if you do not submit on time any document requested by the Federal Tax Service (Article 126 tax code RF). Or do not submit the calculation of advance tax payments (say, property tax) on time.

It would seem that 200 rubles is a symbolic amount. But be aware: inspectors can ask the company. For example, they will send such a letter: “Please submit invoices for 2014–2016.” And you have hundreds of them. While you collect them, the deadline for sending papers will expire. You will send a set of invoices with a slight delay. And in response - a fine for a tidy sum. It was the inspectors who multiplied 200 rubles by the number of documents that were not received from your company on time.

Paper reporting instead of electronic. A fine of 200 rubles. will have to pay even if instead of electronic reporting the company will submit a paper one (Article 119.1 of the Tax Code of the Russian Federation). True, the requirements for VAT returns are stricter. Since most companies have to file a VAT return only in in electronic format, inspectors may not consider paper forms at all and fine the company as for not submitting a report (Article 119 of the Tax Code of the Russian Federation). And this is at least 1000 rubles, and after 10 days of delay, the account is also blocked.

Non-payment of taxes. Those companies that do not transfer the due amounts to the budget on time run the risk of receiving a decision from the Federal Tax Service Inspectorate on a fine under Articles 122 and 123 of the Tax Code of the Russian Federation. Let's take a look at the sanctions that this rule provides for.

If the company did not pay the tax on time (or paid less than necessary), then it can be fined 20 percent of the amount of the arrears. This is true in a situation where the company's accountant did not intentionally make a mistake in calculating taxes. If the company's account simply did not have enough Money in order to pay the tax, she is threatened only with penalties, there should not be a fine.

If the inspectors prove that the organization deliberately declared a lower tax in the declaration, the fine will be 40 percent of the unpaid amount.

Suppose a company has delayed paying not its own taxes, but those that it must transfer, such as or, for example, VAT. In this situation, the fine will be the same 20 percent of the debt amount. However, here it is no longer important how exactly the violation occurred: intentionally or not. A fine will be presented, even if the company correctly calculated and withheld the tax from the payer on time.

Reporting delay. Another violation that poses a serious danger to the company's wallet is being late. tax return. If the inspectorate does not receive reports on a particular tax within the prescribed period, then the organization faces a fine under Article 119 of the Code. Calculate it as follows. The inspectors will take the amount that, according to the late declaration, must be paid to the budget. If the company has already transferred it, then the fine will be minimal - 1000 rubles. If the budget has not yet received this money, then 5 percent of the debt will be taken and multiplied by the number of months during which the tax authorities were waiting for reporting from the company. Moreover, even incomplete months will be taken into account.

Example. How is the penalty for late tax returns calculated?
Zarya LLC submitted a VAT return for the 1st quarter of 2017 on May 29. Although the code requires reporting no later than April 25 . The amount of tax declared for payment in the declaration is 20,000 rubles.

On September 5, the tax inspectorate issued a decision on the LLC on a fine under Article 119 of the Tax Code of the Russian Federation. As of that day, the amount of VAT declared in the declaration of Zarya LLC has not been received by the budget. Therefore, the inspectors took 5 percent of 20,000 rubles and multiplied the amount received by 2. Because it was two months that they waited for a declaration from the LLC - one complete (from April 26 to May 25) and one incomplete (from May 26 to May 29).

As a result, the amount of the fine amounted to 2000 rubles.

Please note: the code limits the penalty for an overdue declaration. The minimum value, which we have already mentioned, is 1000 rubles. Exactly how much you will have to pay if, for example, late reporting is zero (that is, you do not owe anything to the budget on it). And the maximum is 30 percent of the amount that, according to the late declaration, must be paid to the budget.

No documents submitted for cross verification. A fine of 10,000 rubles. the tax authorities will write it out if your company refuses to provide information as part of a counter audit (clause 2 of article 126 of the Tax Code of the Russian Federation). During such an inspection, inspectors, checking one company, send a request to the counterparty. So they want to make sure that the transactions were real, and the reporting data from the buyer and the seller match (for example, sales of goods from the seller with costs from the buyer).

Please note: if you ignored the request for an oncoming lane two times in a row within one year, then the fine will be twice as much - 20,000 rubles. (Article 129.1 of the Tax Code of the Russian Federation).

Gross violation of accounting rules. Fine for gross violation of accounting rules - 10,000 rubles. What it is? Most often, the absence of primary documents, invoices or registers is considered a gross violation. Let's say you didn't systematically record a transaction during the year. This is also a gross violation, which is punishable under Article 120 of the Tax Code of the Russian Federation.

At the same time, 10,000 rubles. is the minimum fine. It will be issued to those who made mistakes during one tax period. Inaccuracies surfaced in several periods? Then get ready to get a fine of 30,000 rubles.

All this applies to those errors that did not affect the amount of tax. If the mistake is serious and because of it the budget did not receive something, then the fine will increase. The tax authorities will calculate it by taking 20 percent of the arrears. In this case, the fine will not be less than 40,000 rubles. This is provided for in the same 120th article of the code.

Filling out a payment order for fines in 2017

In fines, most of the fields are the same as in regular tax payments:

• information about the payer: name, TIN, KPP, bank details;
• information about the recipient: short name of the department of the federal treasury and tax inspection, TIN, KPP, bank details.

Let's take a closer look at payment details.

KBK. When filling out field 104, intended for the CCC, please note that there are own codes for fines. The first 13 digits are the same as for tax. "3" in place of the 14th digit indicates that a fine is being paid.

Basis of payment and tax period. In field 106, enter the two-digit alpha code of the basis for payment.

For example, the code "TR" if the fine is paid at the request of the Federal Tax Service. In this case, in field 107 "Tax period" - the payment period specified in the requirement. Such a period in the IFTS document may not be. After all, as a general rule, the organization is obliged to fulfill the requirement to pay a fine within eight working days after it was received. And when inspectors give the company more time, they indicate a special period directly in the requirement.

If the fine is paid executive document(the reason for the AP payment), enter zero (“0”) in field 107.

Number and date of the payment document. In field 108, indicate the number of the document on the basis of which the payment is being transferred. Depending on the basis of payment (field 106), the payment order may contain the numbers of claims for the payment of a fine, decisions on installment (deferred), arbitration awards, etc. When filling out field 108, do not indicate the symbol “No”.

In field 109, indicate the date of the document on the basis of which you pay the fine. The date of the document must be written in the 10-digit format "DD.MM.YYYY". Depending on the type of document that serves as the basis for payment, the payment order may indicate the dates of claims for the payment of a fine, decisions on installment (deferred), arbitration awards, etc.

Order of payment. In field 21, put down in accordance with civil law. When transferring fines for these payments, field 21 may contain the values ​​"3" and "5". These values ​​determine in what order the bank will make payments if there are not enough funds in the organization's account. The value "3" is indicated in the payment documents issued by the tax inspectorates during the forced collection of debts. The value "5" is indicated in the payment documents that organizations draw up on their own.

WIN- this is a unique accrual identifier, which contains 20 or 25 characters. In the payment sheet, field 22 is reserved for him. If you received a demand to pay a fine, take the UIN from the demand. If the UIN is not known, enter 0 in field 22 "Code".

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:

1. 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.
2. The statutory period for the voluntary repayment of the current tax debt has passed.
3. 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.

Nuances

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.

Filling out the payment based on the requirement from the IFTS
Field	What to indicate
106 "Base of payment"	The value should be - "TR". That is, the debt is repaid on the basis of a claim received from the tax authority.
107 "Indicator of the tax period"	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: "DD.MM.YYYY" 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: Q.02.2017
108 "Document number"	The number of the claim for the payment of tax, insurance premium, fee (without intermediate characters). In other cases, this field is not filled at all.
109 "Document date"	In this field, the date of the tax authority's requirement to pay tax, insurance premium, fee is transferred. It is located next to the request number. In other cases, in case of voluntary deduction of current payments, the date of signing the tax reporting (declaration) is indicated.

From November 30, 2016, "another person" (i.e. anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.

Payment order or payment- a 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)

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

Also payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs, because. 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.

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.

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 BIC “044525000”.

Filling in the fields

TIN and KBK details are the most important values ​​​​in payments. If they are correct, then the payment will most likely go through. Period, payer status, sequence - if there are errors in these fields (did not have time), then payments almost always go through anyway, but it's better not to risk it. There are no penalties for incorrectly filling out payment orders (this is your money), but the payment may not go through, then you will have to look for it, return it and possibly pay penalties.

The account (number) of payment orders (above) can be any and you can make them with the same numbers. But better in order.

VAT in payment orders is always indicated in the purpose of payment. If it is not there or cannot be, they attribute "Without VAT".

The order of payment in all examples is the fifth, except for the salary - there is the third.

Individuals and individual entrepreneurs put "0" in the "KPP" field.

TIN, KPP and OKTMO should not start from scratch.

In the Code field (aka UIN), since 2015, 0 has been put in all tax payments (this is the answer, where to get the UIN). UIN is set if the TIN of the payer is not indicated in the payments or payments are transferred at the request of officials. In non-tax do not put anything.

On the payment order at the bottom in the top line, there must be a signature of the head (IP) or a person acting by proxy. Also, if an organization or individual entrepreneur uses a seal, then it should also stand.

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.

In the attribute (field) "110" of the order for the transfer of funds until 2015, the indicator of the type of payment was indicated ("PE" - payment of penalties; "PC" - payment of interest). Now there is nothing indicated.

From October 1, 2015, instead of "OPERA-1" you need to indicate "Operations Department of the Bank of Russia" in the field Beneficiary's bank for state duties, customs and some other payments.

In the field of the payment order "Type op." (operation type) is always set to 01.

Fig. A sample of filling out a tax payment order.

Samples of filling

All payments

See the full list of payment orders (updated for 2019-2020):

Where can I get a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment forms in Excel for 2019-2020, 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.

To create (for printing) a payment order in 1C Accounting 8, you need to open the menu "Bank" - "Payment order".

IP to myself

An individual entrepreneur, unlike organizations, can dispose of all the proceeds as he pleases. Does not have accounting and cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as the current account. Then you can transfer part or all of the funds to any personal account (but only opened to the IP itself) in another bank - for example, Corn, Sberbank, Tinkoff, Alfa-Bank, etc.

Deadlines It should be noted that non-tax payments can be made within a week (if you are late, you do not need to redo it), i.е. you can safely bring such a payment to the bank yesterday or the day before yesterday.

Purpose of payment: Replenishment of own account. Without VAT.

Fig. A sample of filling out a payment order from an individual entrepreneur to himself in the Business Pack.

For a product/service

A sample payment for a product or service in Excel for 2019-2020 can be issued both with and without VAT. This must be stated on the invoice from your supplier. VAT payment order

Purpose of payment: Funds were transferred to the supplier under contract number 12345. incl. VAT 18% - 1694-92

Purpose of payment: Transferred funds for services under contract number 12345. incl. VAT 18% - 1694-92

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for a product / service in the Business Pack.

Payroll

Sample payment order for the issuance of salaries in Excel for 2019-2020.

An employee can choose a bank for receiving a salary. To do this, he needs to write an application.

Purpose of payment: Payment of wages to an employee under an employment contract. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

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

Dividend

Please note that this is a payment for the payment of a dividend to the founder in Excel for 2019-2020, and not personal income tax on the dividend. Only an organization can pay dividends and only according to accounting data after the allocation of profits.

Purpose of payment: Payment of dividends to the head. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

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

To the tax

Payment order for paying taxes in Excel for 2019-2020. By law, only the Organization itself (IP) can pay its taxes. Transferring taxes for another person is prohibited (except when it comes to a personal income tax agent).

Deadlines The date in the tax payment must strictly correspond to today's, otherwise the bank will not accept it. The payment is considered to be executed for the regulatory authorities on the date that it stands. And when the money goes to the tax for you is no longer important. They can go for a week.

Where can I get tax details? on the website of the tax there is a service for the formation of payments with a choice of tax.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes they require you to write TP. In field 107, some banks ask you to write the period for which the tax is paid - for example, GD.00.2016. List of periods.

Purpose of payment: personal income tax from the salary of employees. Without VAT.

Purpose of payment: personal income tax from the founder's dividend. Without VAT.

Purpose of payment: Advance payment of income tax for 2015. Without VAT.

Basis of payment: Advance payment of the USN tax for 2015. Without VAT.

The payment for penalties and fines is the same as for paying tax, only.

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

Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

Fig. A sample of filling out a payment order for paying taxes in the Business Pack.

Insurance premiums: PFR, MHIF and FSS

Also, from 2017, it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes they require you to write TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, GD.00.2016. List of periods.

Payment orders for the payment of insurance premiums for OPS (PFR), MHIF, FSS in Excel for 2019-2020. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for 2015 for IP Reg. No. 071-058-000000. Without VAT. ()

Purpose of payment: Contributions to the FFOMS for 2015 are transferred for IP Reg. No. 071-058-000000. Without VAT.(IP contributions can be calculated using this free calculator)

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for the 4th quarter of 2015 for employees Reg. No. 071-058-000000. Without VAT.(I also recommend the calculation of vacation pay)

Purpose of payment: Contributions to the FFOMS for the 4th quarter of 2015 are transferred for employees Reg. No. 071-058-000000. Without VAT.(I recommend the salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Reason for payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 are transferred for employees Reg. No. 071-058-000000. Without VAT.(I recommend the salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Deadlines. The date in the payment for the payment of insurance taxes must strictly correspond to today, otherwise the bank will not accept it. The payment is considered to be executed for the regulatory authorities on the date that it stands. And when the money goes to the funds, it doesn't matter to you anymore. They can go for a week.

The payment order for penalties and fines is the same as for paying tax only.

Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums for the IP itself.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / [email protected]) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).

Fig. A sample of filling out a payment order for the payment of insurance premiums to the Pension Fund of the Russian Federation in the Business Pack.

How long to keep payments? Within 6 years after the end of the year in which the document was last used for the calculation of contributions and reporting (Clause 6 of Part 2 of Article 28 federal law dated 24.07.09 No. 212-FZ) or 5 years (p. 459 Order of the Ministry of Culture of Russia dated 25.08.2010 N 558)

Let me remind you that all these payments can be edited in Excel or using this free program:

A traffic violation committed in a company car and recorded by a traffic police inspector or CCTV cameras entails the drawing up of a protocol and the imposition of a fine on the enterprise, which, according to the traffic police, owns vehicle.

Drawing up a protocol for a company car

It is indisputable that a legal entity, i.e. - an organization that cannot drive a car belonging to it. However, in case of fixing a violation of an accident with a company car, traffic police inspectors, as a general rule, draw up a report specifically for a legal entity, regardless of who was driving it at the time of the offense.

In such a situation, the actions of the inspectors are legitimate, because they draw up a protocol based on the provisions of paragraph 1 of Art. 2.6.1 of the Code of Administrative Offenses of the Russian Federation, which established that in the event of fixing an administrative offense in the field of traffic rules (including with the use of official cars), the owner of the vehicle is held liable.

Resolution passed: it's time to pay the bills

After drawing up a protocol on violation of traffic rules, the owner, information about which is mandatory indicated in the document, must pay the fine imposed on him. For legal entities, such payment is provided by means of a payment order for payment from the current account of the owner of the vehicle.

The legal entity is obliged to pay the fine imposed on the organization within 60 days from the end of the period established for appealing the order, i.e. no later than 70 days from the date of the decision on the administrative offense (10 days of appeal and 60 days for payment - Article 32.2 Code of Administrative Offenses of the Russian Federation). Violation of the established terms of payment entails for legal entity responsibility, within the limits stipulated by the rules h. 1 Article. 20.25 Administrative Code of the Russian Federation.

Particular attention should be paid to the correctness of filling out the payment order, since the transfer of funds to pay a fine for erroneous details does not guarantee that the funds will go to the budget. Consider how to correctly fill out a payment order for a traffic police fine.

Filling out a payment order: traffic police fine

As well as filling out other payment documents for the payment of budget payments, the execution of a payment for a fine for an administrative offense is subject to general provisions Appendix No. 2 to the Order of the Ministry of Finance of the Russian Federation No. 107n dated 12.11. 2013

Consider what information you need to indicate on the main payment details, if the payment for which the payment order is filled out is a traffic police fine.

Mandatory details, which must be included in the payment order for the payment of a fine to the traffic police, and which should be paid special attention when filling out the payment, include:

• payer status- when specifying data in field 101 of the payment, enter the value "01";
• type of operation- in field 18 of the document, you must specify the content of the requisite "01";
• the code- in field 22 of the payment document, it is necessary to put down the UIN identifier code, in which the data specified in the Resolution on the offense is encrypted (indicated as a document number);
• KBK- to pay a fine in the traffic police, it is necessary to put down the value of the budget classification code in the payment field 104. For example, for a fine for violating road safety, the code “18811630020016000140” is provided (Art. 12.1-12.21; Art. 12.22-12.321; Art. 12.361-12.37 of the Code of Administrative Offenses of the Russian Federation); for a fine for violating the rules for transporting bulky goods on federal roads (Article 12.211 of the Code of Administrative Offenses of the Russian Federation) - “18811630011016000140”, etc.
• OKTMO- field 105 indicates the code of the municipality. However, it should be noted that it should not be indicated the code of the municipality where the legal entity and the vehicle belonging to it are registered, but the formation to which the traffic police unit that issued the fine belongs;
• Purpose of payment- in field 24, the entry “Penalty for an administrative offense in the field of road safety” should be entered and the details of the protocol should be indicated.

In fields 106 - 110 of the payment order, the payer indicates the value "0".

Payment details for which a fine should be paid can be clarified on the ]]> website ]]> traffic police. To do this, you need to open the tab "State traffic inspectorate", then select "Units of the State traffic inspectorate", then you need to find the unit that issued the fine (it is indicated in the protocol). On the page of this unit, you need to enter the item "Execution of administrative legislation". There, all the details necessary for payment and the CSC for all possible fines in the traffic police will be indicated.

Payment order- this is a document with which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finance permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal law must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.

FILES

To avoid problems associated with incorrect filling in the payment order fields, let's look at the features of each cell.

Payment code

The details of the future payment and information about it are located in the fields of the payment form specially designated for this. Much information is marked in coded form. The code is the same for all participants in the process:

• payer;
• jar;
• recipient of funds.

This makes it possible to automatically take into account payments in electronic document management.

Step-by-step instructions for filling out a payment order

On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and to clarify exactly how it needs to be filled out.

Check if you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.

Check the number on the top right. To whomever the money sent by means of a payment order is intended, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.

We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment order in accordance with its internal numbering order. The bank can put down the number for individuals. This field cannot contain more than 6 characters.

Field 4- the date. Date format: two digit day, two digit month, 4 digit year. In electronic form, the date is formatted automatically.

Field 5- payment type. You need to choose how the payment will be made: "urgent", "telegraph", "mail". When sending a payment through a client bank, you must specify the encoded value accepted by the bank.

Field 6- Suma in cuirsive. With a capital letter, the number of rubles is written in words (this word is not abbreviated), kopecks are written in numbers (the word "penny" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign -. If there are no kopecks, = is put after rubles. There should not be any other characters in this field. The number must match the spelling in field 6, otherwise the payment will not be accepted.

Field 8- payer. Legal entities must indicate the abbreviated name and address, individuals - full name and address of registration, engaged in private practice, in addition to these data, the type of activity, individual entrepreneur - full name, legal status and address should be noted in brackets. The name (name) is separated from the address by the symbol //.

Field 9- Account number. This refers to the account number of the payer (20-digit combination).

Field 10 the payer's bank. The full or abbreviated name of the bank and the city of its location.

Field 11- BIK. Identification code, bank-owned payer (according to the Directory of participants in settlements through the Central Bank of Russia).

Field 12– correspondent account number. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you must specify the subaccount number.

Field 13- payee's bank. The name and city of the bank where the funds are sent.

Field 14- BIC of the beneficiary's bank. It is filled in similarly to item 11.

Field 15– sub-account number of the recipient. If the money is sent to a client of the Bank of Russia, the cell does not need to be filled out.

Field 16- recipient. A legal entity is designated by its full or abbreviated name (both can be used at once), an individual entrepreneur by its status and full name, privately practicing individual entrepreneurs need to additionally indicate the type of activity, and it is enough to name an individual in full (without declining). If the funds are transferred to the bank, then the information from field 13 is duplicated.

Field 17– Beneficiary's account number. 20-digit account number of the recipient of funds.

Field 18- type of operation. The cipher set by the Central Bank of the Russian Federation: for a payment order, it will always be 01.

Field 19- payment term. The field remains empty.

Field 20- purpose of payment. See paragraph 19 until the CBR specifies otherwise.

Field 21- payment order. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).

- UIN code. Unique identificator charges were introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is set.

Field 23- reserve. Leave it blank.

Field 24- purpose of payment. Write what the funds are being transferred for: the name of the product, the type of service, the number and date of the contract, etc. VAT is not required, but it is better to play it safe.

Field 43- seal of the payer. It is placed only on the paper version of the document.

Field 44- signatures. On the hard copy the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45- Bank notes. On a paper form, the banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), we write 0.

Field 61– TIN of the recipient. Similar to item 28.

Field 62- the date of receipt by the bank. Completed by the bank.

Field 71- date of write-off. Provided by the bank.

IMPORTANT! Boxes 101-110 must be completed only if the payment is for tax or customs.

Field 101- the status of the payer. A code from 01 to 20 specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102- Checkpoint of the payer. Registration reason code (if any) - 9 digits.

Field 103– Receiver's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

Field 104– . Innovation of 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, sales tax, etc. 20 or 25 characters, all digits cannot be zero.

Field 105- the code . Indicated since 2014 instead of OKATO. According to All-Russian classifier territories of municipalities, you need to write in this field 8 or 11 digits assigned to your locality.

Field 106- basis for payment. The code consists of 2 letters and stands for various grounds payments, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is put in the cell.

Field 107- an indicator of the tax period. It is noted how often the tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.

Field 108– payment reason number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code indicated in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.

Field 109– date of the payment document. Depends on field 108. At 0 in field 108, 0 is also written in this cell.

Field 110– type of payment. The rules for filling this field changed in 2015. This cell does not need to be filled in, since the BCC is indicated in field 104 (its digits 14-17 just reflect the subtypes of budget revenues).

Additional nuances

Usually the payment must be made in 4 copies:

• The 1st is used when debiting at the payer's bank and gets into bank daily documents;
• 2nd serves for crediting funds to the recipient's account in his bank, is stored in the documents of the day of the recipient's bank;
• 3rd confirms the bank transaction, attached to the account statement of the recipient (in his bank);
• The 4th one with the stamp of the bank is returned to the payer as confirmation of acceptance of the payment order for execution.

NOTE! The bank will accept the payment even if there is not enough money on the payer's account. But the order will be executed only if there are enough funds for this.

If the payer applies to the bank for information on how his payment order is being executed, he must be answered on the next business day.