Payment orders are the most common form of non-cash payments.

Payment order- this is a form of non-cash payments, in which the depositor of the account (payer) instructs his bank to transfer a specific amount to the account of the recipient of funds opened in this bank or another bank.

When making payments by payment orders, the Bank assumes the obligation, on behalf of the payer, to transfer the specified amount of money to the account of the person indicated by the payer using the funds in his accounts.

The payment order is executed by the bank within the time period established by law, or within the time period stipulated by the banking service agreement.

For example, payment orders for the transfer of funds by a taxpayer to the budget system of the Russian Federation are executed by a bank within one business day.

At the same time, the bank can accept a payment order for execution only if there is a balance of money on the payer's account in the required amount, unless otherwise specified in the agreement with the bank.

When is a payment order used?

A payment order is issued in order to carry out the following operations for:

payment of amounts to counterparties for shipped products, services rendered and various works performed;

making advance payment for goods, works, services;

payment of taxes and contributions to the budgets of all levels and extra-budgetary funds, as well as penalties and fines accrued by the inspection bodies for payment;

transfer of funds for the purpose of repayment or placement of credits (loans) or deposits and payment of interest on them;

transfer of periodic payments in accordance with the terms of the contract;

transfer of funds to other persons on the basis of existing contracts or legislative acts.

Types of payment orders

Payment orders can be urgent payment orders or early payment orders.

Urgent payment orders are applied in the following cases:

making an advance payment, that is, payment is made before the shipment of goods, performance of work, provision of services;

making payment after shipment of goods, performance of work, provision of services;

making partial payments in transactions for large amounts.

A payment order can be paid in part or in full if the necessary funds are not available on the payer's account. In this case, a corresponding mark of the bank is made on the payment document.

Forms of payment order

Payment orders can be issued in paper form or electronically using the "Client-Bank" system.

For electronic payment orders transmitted via communication channels, each bank independently determines the procedure for registration, acceptance and protection.

In electronic payment systems, orders are issued only in electronic form and are not displayed on paper.

Validity period of the payment order

The payment order is valid for presentation to a banking institution for 10 days, not taking into account the date of its preparation.

The specified period (ten days) is the period during which the settlement document must be presented to the bank, and not the period for its execution.

Settlements using payment orders

The scheme of payments by payment orders in paper form is as follows:

First, the buyer - payer of funds submits to his bank a payment order in four (or five) copies and receives a fourth copy from the bank as a bank receipt;

After that, the bank serving the buyer sends to the seller's bank two copies of the payment order and funds in the amount indicated in the payment order;

Then the seller's bank, having received the second copy of the payment order, credits the funds to the account of the seller - recipient of funds;

In conclusion, after the settlement operations, the buyer's and seller's banks issue to their customers current account statements confirming the transfer of funds by the buyer - the payer of funds and the receipt of funds by the seller - the recipient of funds.

The procedure for filling out a payment order

The sender forms the payment order independently.

The sample and form of the document is approved by law.

The payment order is a form of strict accountability.

It is mandatory to indicate the following data of the payment order:

code according to OKUD, name of the document;

payment number, date of compilation in the format DD.MM.YYYY;

the type of payment being made;

payer and recipient of transferred money and their details: accounts, TIN, KPP;

banks of both parties, their location, correspondent accounts and sub-accounts, BIC;

the purpose of the payment with the allocation of a separate amount of VAT (if the recipient of money is not recognized as a VAT payer under the law, then the wording “not subject to VAT” is indicated);

the amount of the transfer being made (in figures and words);

order of execution of the payment in accordance with applicable laws and regulations;

type of transaction (according to the rules for accounting in a credit institution in the territory of the Russian Federation);

all obligatory signatures of authorized employees on the part of the payer and a seal (in cases prescribed by law).

When issuing a payment order, corrections and errors in filling in the details should not be allowed.

The Bank does not accept for execution payment orders that do not meet the requirements stipulated by law.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Payment order: details for an accountant

• Filling out payment orders for the payment of insurance premiums. New KBK

  Reflections in 2017 in payment orders for insurance premiums of details ... reflections in 2017 in payment orders for insurance premiums of details ... insurance premiums in field 104 of the payment order, the value of the BCC is indicated, consisting ... in 2017 in payment orders for insurance premiums details... . Therefore, when specifying the details of the recipients of insurance premiums in payment orders, ... / [email protected], details of the recipient in payment orders for transfer to the budget of insurance ...

• On the procedure for filling out payment orders when transferring personal income tax

  The issue of the procedure for filling out payment orders when transferring personal income tax is being discussed, in particular ... should it be indicated in the requisite "107" of a payment order when transferring personal income tax? Answer options ... different options for filling out the requisite "107" of the payment order is understandable. Some tax inspectorates already ... (or) vacation, should generate separate payment orders, in which the indicators of the requisite “107 ... the algorithm for filling in the requisite “107” of the payment order has changed when transferring personal income tax to the budget ...

• Filling out a payment order for the payment of other people's taxes

  In this case, a payment order must be filled out so that there are no doubts ... in this case, a payment order must be filled out so that there are no doubts ... from the listed fields in the payment order (the form of this document is given ... with the "TIN" of the payer ( in the payment order, the number of this attribute is 60). ... filling out payment orders To consolidate the above, we will give examples of filling out a payment order on ... in the role of the payer, therefore, in the payment order in the "Payer" field (...

• How to fill out payment orders for the payment of insurance premiums from 2017?

  About how to correctly draw up payment orders for the payment of contributions in 2017 ..., about how to correctly draw up payment orders for the payment of contributions in 2017 ... accountants should use standard forms of payment orders, their form in 2017 ... are tax inspections, therefore, payment orders need to be filled out in a new way, and ...

• On payment of tax through a troubled bank

  Remainder; the amount reflected in the payment order amounted to a real tax liability for ... in OJSC CB Gazinvestbank of disputed payment orders. The taxpayer's awareness of the unfavorable financial ... informed the organization about the impossibility of executing the payment order due to the lack of ... formed; the amount indicated in the payment order does not correspond to the tax liability for ... the conclusion that the sending of payment orders by the taxpayer before filing a tax return and ...

• We fill out payments for the transfer of insurance premiums

  A personal account has been opened, a payment order has been withdrawn or an authority of the Federal Treasury (another ... RF). Features of processing payment orders for the transfer of contributions. A payment order is issued on a standard ... ”and“ Purpose of payment ”. The fields of the payment order for the transfer of insurance premiums are filled in... If an error is found in the preparation of the payment order that did not result in the non-transfer of contributions... be careful when filling out individual fields of payment orders: in the "Payer Status" field ...

• Online cash desks in housing and communal services

  The following forms of non-cash payments: settlements by payment orders; settlements under a letter of credit; settlements ... transferring funds (in particular, a payment order, a collection order, a payment request, ... when the buyer pays for goods by means of a payment order through a credit institution. This ..., which contrasted ESP and settlements with payment orders. We believe that reading this ... settlements. Indeed, for settlements by payment orders, the law does not provide for any exceptions ...

• Is it worth paying taxes in advance if the bank is recognized as unreliable?

  The funds under the above payment orders were debited from the current account ... when the disputed payment orders were presented to the bank, the enterprise was aware of ... the days it did not execute its payment orders, as well as the payment orders of its subsidiaries (... As of the date of sending the disputed payment orders orders, the company had settlement ... At the time the taxpayer presented the payment order dated 08.10.2015 ... the moment the payment order was submitted to the bank for the transfer of tax payments ...

• Changes to the Civil Code: what an accountant needs to know

  Innovations. Changes in working with payment orders The new version of the Civil Code gives ... other intermediary banks to the execution of a payment order, for example, if it does not have ... a requirement to execute a payment order The bank informs the payer about the execution of a payment order no later than ... days following the day of execution of the payment order. P.2. Article 866 Regulation ... for non-execution or improper execution of a payment order in violation of rules or agreements ...

• Payment of tax under the simplified taxation system when revoking a bank license

  If, by the time the relevant payment order was presented, the payer knew (could not help but ... the current account had funds, the payment order for tax payment was issued ... the entrepreneur - "simplistic" submitted payment orders to the bank: - 10.22.2015 for the amount. .. method; the presence of previously unexecuted payment orders of the taxpayer; not received a reasonable explanation ... inconsistency in the behavior of the taxpayer when sending payment orders for the transfer of taxes to the budget ...

• Payment of taxes by a third party: practical issues

  In the event of errors in the payment order, also in the absence of sufficient funds... tax payments are executed. When filling out a payment order for the payment of taxes for other ... indicate information about the person who issued the payment order; for this category of payers are not ... paid, you must have a copy (details) of the payment order, on the basis of which the payment was made ... . Order No. 107n establishes the specifics of processing a payment order when paying taxes for other ...

• How to clarify an outstanding payment?

  When errors were discovered in the payment order for the transfer of taxes to the budget ... the budget. Moreover, if the CCC or status is incorrectly indicated in the payment order ...

• Payment for third parties: how to conduct and issue

  The quality of which can be a copy of the payment order with a bank mark on execution ... payment made by _____________ (name of the payer) by payment order No. ___ dated "__" _____ 2019 ... to make such a payment, it is enough to indicate in the payment order the purpose of the payment, the name and ... by them the amounts of taxes for the taxpayer. Payment order for payment of taxes for third parties...

• How will controllers and courts react to paying tax through a “problem” bank?

  Account of payment of "imputed" tax. However, the payment order remained unfulfilled due to the withdrawal ... all instances came to the conclusion: the payment order sent to the bank cannot be accepted ... evidence of the taxpayer's dishonesty when sending payment orders to the bank. Is it true that in ... he was aware of the insolvency of the bank upon presentation of payment orders and at the same time used the existing ... at the time of presentation of payment orders to the bank, the taxpayer was aware of which ...

• Litigation under 115-FZ. Challenging bank restrictions on the account holder's account

  On the transfer of funds on payment orders, referring to paragraph 11 of Art. Similar conclusions ... refused to make transactions on a payment order not in connection with an unusual ... not related to transactions on payment orders, but aimed at assessing the economic ...

Both citizens and organizations periodically have to fill out payment orders. The preparation of relevant documents is quite strictly regulated by law. Therefore, it is highly recommended to follow the criteria approved in legal acts. What are the specifics of the formation of payment orders, with the help of which an organization or an individual carries out transactions on taxes, contributions, fees and other grounds?

Follow the rules of the law

The legislation governing the formation of financial documents in the Russian Federation changes quite often. Therefore, before studying the samples of filling out payment orders, it will be useful to pay attention to a number of important provisions in legal acts related to the relevant procedure. Among the key sources today is the Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013, which approved the rules for indicating information in payment orders. What provisions of this source of law deserve special attention?

So, for example, in field 101 of payment orders, firms with the status of a tax agent must indicate the appropriate status, namely 01 or 02.

If there is a question about the need to transfer insurance premiums - to the PFR, FSS and FFOMS - then the status should be 08. Previously, it was indicated only for transactions in the FSS.

The most important innovation is that in field 105 it is necessary to indicate not OKATO, but another attribute - OKTMO.

Another notable innovation introduced by order of the Ministry of Finance is UIN. It is indicated in field 22 of the payment order. To find out the correct UIN, you need to seek advice from the territorial department of the Federal Tax Service at the place of business of the organization.

The procedure for specifying the type of payment in field 110 has been significantly simplified. In accordance with the order of the Ministry of Finance noted above, there are 3 options for specifying the corresponding details - PE (penalties on taxes to the budget), PC (interest on fees) or 0 (other fees).

Another important innovation approved by the authorities is that only one BCC can be indicated in a single payment order.

The situation is interesting with the requisite in field 106, in which the grounds for payment are recorded. It is supplemented by such items as the repayment of an investment loan (or IN), debts during bankruptcy (TL, RK), current debts (RT).

In the fields reflecting the data on the payee, you must specify the full or abbreviated name of the subject. Many lawyers, when creating for their clients a sample of filling out an individual entrepreneur's payment order, pay attention to the fact that the entrepreneur needs to indicate his full name and status in the corresponding field.

Practice with payments

So, having studied the main legal nuances of filling out payment orders, let's move on to the practice of working with these documents. What criteria must a payment order meet? A sample of filling it, whatever it may be, will include several key fields in its structure, each of which has a unique code. Let's study their totality.

Information about the payer and recipient

Any samples of filling out payment orders will include such details as the payer's TIN (having code 60). If for some reason the subject of legal relations does not have it, then it is necessary to set 0. If the payment form is filled in by an individual who is not registered as an individual entrepreneur, then, provided that the corresponding identifier is indicated in the requisite 108, the field with code 60 is optional. If the company transfers part of the employee's salary to the budget, then the TIN of the corresponding employee is indicated.

The details of the checkpoint with code 102 are filled in by legal entities that have the appropriate certificate. Individuals do not have it, so this field is set to 0 (as well as enterprises that transfer funds from employees' salaries to the budget).

Payer information

The requisite "Payer" with code 8 is the most important in the document. Regardless of who generates the payment order, the sample filling in the source will include data on the corresponding subject. Payers can be:

Legal entities (in this case, their name is indicated);

Notaries (they enter the full name and their status, registration address in the document);

Heads of farms (indicate full name, status, address);

Individuals (enter full name, as well as address).

Consolidated groups of payers (indicate the name of the responsible participant);

Companies that withhold part of the salary for the purpose of transferring to the budget (enter the name).

The next important requisite is the “TIN of the recipient of funds” with code 61. It can be found in the relevant government agency that administers this or that type of collection. This requisite is adjacent to another - “Recipient of Funds Checkpoint” with code 16. Similarly, it must be recognized in the relevant government agencies.

Information about the payer

The requisite with code 101 is very important, in which information about the subject that generates the payment order is recorded. The sample filling (taxes, fees, fines) of this document will always include this item. There are 26 possible values ​​for the corresponding attribute (for example, 01 - taxpayer, 02 - tax agent, 09 - individual entrepreneur, etc.).

Preparation of orders for payment of taxes, penalties and fines

Let us consider the specifics of the formation of a payment order when paying taxes, penalties and fines. The details that we will now study will be included in almost any document - for transferring personal income tax, simplified tax system, VAT payment order. The filling pattern of this source type will be optimal if its structure meets the following criteria.

Among the most important fields is that which has code 104. It is highly undesirable to make mistakes in it, otherwise the financial transaction simply will not reach the addressee. This item is almost always included in the sample of filling out a payment order. PFR, FSS, MHIF, FTS are entities that have their own CCC. It is possible, of course, in case of an error indicating the CCC, to send corrective documents to these institutions, but if the deadline for the corresponding transaction has passed, then the incorrect indication of the corresponding code can initially be interpreted by these departments as the payer's evasion from legal obligations.

Samples for filling out payment orders always include the OKTMO code - in field 105. Previously, it was the OKATO code.

Field 106 records the basis of the financial transaction. Samples of filling out payment orders also always include it. There are a large number of options for specifying the relevant details (for example, TP - current payments, OT - repayment of deferred debts, TR - payment of debts at the request of the Federal Tax Service, etc.).

Correct period

Code 107 corresponds to the attribute in which the tax period is fixed. In its structure - 10 characters (of which 8 have practical significance, others are dividing). The first two indicate the frequency of the transaction - MS, KV, PL, GD (month, quarter, half year or year). In the fourth and fifth - the number of the month, quarter, half year for the corresponding payments. If the transaction is to be carried out once a year, then you need to set 0, if there are several terms for transferring funds, then you need to set the dates for transferring funds. The remaining characters in the requisite are used to indicate the year in which the fee is paid.

Correct document number

Code 108 corresponds to the attribute, which contains the number of the document that serves as the basis for the transaction. A large number of options are also possible here (for example, TR - the number of the Federal Tax Service's requirement to pay fees, OT - decisions to defer debt, TP - arbitration decisions, etc.). It can be noted that individuals who pay taxes indicated in the declaration must put 0.

Correct date

Code 109 corresponds to the requisite, which indicates the date of the document that is the basis for the transaction. Its structure is also represented by 10 characters. In the first two, a specific day of the month is put, in the fourth and fifth - the month, in the seventh, eighth and tenth - the year. A dot is used as the third and sixth characters. If the payment has the current status - TP, then you need to indicate the date corresponding to the one when the declaration or other document was signed by the payer. If we are talking about voluntary repayment of debt for expired periods, then you must put 0 in the corresponding requisite. If the payment basis is a demand, TR, then you need to specify the date of its formation. The same goes for paying off debts. If the requisite is filled in by an individual who pays tax on the declaration, then he needs to set the date corresponding to the submission of this document to the Federal Tax Service.

Code 110 - Simplified

Code 110 corresponds to such a variable as the type of payment. Compiled for almost any enterprise, a sample of filling out a payment order (personal income tax, penalties, interest) will include it. Here, as we noted above, 3 options are possible - PE (for penalties), PC (for interest) or 0 (for taxes, fines, advance transactions). Similarly, 0 is set if the originator of the document finds it difficult to indicate the correct type of payment.

Code 21 corresponds to such a requisite as It is recommended to set the number 5 - in accordance with the provisions of Article 855 of the Civil Code of the Russian Federation.

UIN features

Code 22 corresponds to the new attribute noted above - UIN (or a unique accrual identifier). As we noted above, you need to recognize it at the Federal Tax Service, to which the payment order will be provided. Some lawyers recommend, however, to contact banks for relevant information. For example, if a payment order (sample filling) of Sberbank is being drawn up, then perhaps the best option is to consult with the specialists of this financial institution. At the same time, as experts note, if it is impossible to indicate the UIN, 0 can be indicated in the corresponding requisite.

Code 24 is related to the purpose of the payment. This may be, for example, payment for services, goods. But if we are talking about the organization transferring part of the employee’s salary to the budget, then it is necessary to indicate the specialist’s personal data in the appropriate field - full name, TIN.

So, we have considered what criteria the payments must meet in order to transfer taxes, penalties, and fines to the budget. In general, the same rules apply if the basis for drawing up such a document as a payment order is a state duty. The filling pattern of this source will correspond to the algorithm we have considered.

The specifics of drawing up payments to funds

Certain specifics characterize the preparation of payments to state funds. A sample of filling out a payment order (FFOMS, PFR, FSS may be its addressees) of the appropriate type will be optimal if it meets the following basic criteria.

So, in this type of documents, as in the case of paying taxes, penalties and fines, field 104, that is, CCC, will be used. As in the case of payments of the previous type, only one CCC can be indicated in a single document. The correct BCC must be requested from the fund to which the corresponding transaction is sent.

Similarly, code 105, corresponding to such a detail as OKTMO, must also be indicated in the payment. It, as in the case of documents for the transfer of taxes, penalties and fines, replaces OKATO.

If a fee is paid to one or another state fund, 0 can be indicated in the details with codes 106 and 107.

Code 108 is important. If in field 101 above - that is, in the one that contains data on the status of the entity generating the payment - numbers such as 03, 19, 20, or 24 are marked, then in attribute 108 you need to put the identifier of the individual. This can be, for example, SNILS, its series and driver's license number, etc.

Identifier variability

It is also important to specify the correct identifier type. It can be presented in the following spectrum:

01 (the main document proving the identity of a citizen of the Russian Federation - a passport);

02 (birth certificate);

14 (SNILS);

22 (driving license);

24 (certificate of state registration of the vehicle).

You can enter 0 in fields 109 and 110.

Universality of order

In field 21, that is, the order of payment, you should put 5, as in the case when we considered the first scenario for compiling such a document as a payment order (sample filling). A fine, a tax, a fee to the state fund are always placed, therefore, with a priority of 5.

Details with code 22, that is, UIN, as in the case of payments of the previous type, should be recognized either at the state institution to which funds are sent, or at the bank.

The requisite with code 24 assumes the correct indication of the purpose of the transaction. This may be, for example, insurance premiums for the OPS.

In financial processes, a payment order (PP) is one of the main documents. It is issued by an enterprise, company, individual, bank account holders, if necessary, to transfer certain funds to another person. Based on the payment order, the financial company transfers from the client's account to the account specified in the document. The PP form must be filled out correctly, in the manner prescribed by law, in the form 0401060. Otherwise, the payment order will not be accepted by the bank.

Payment order from 04.07.2017 download

Payment order form (.doc) —

Payment order form (.pdf) —

A sample of filling out a payment receipt -

Bank payments on behalf of the account holder are made to make an advance payment for raw materials, products, which, under the contract, will be received after payment. With the help of transfers, the goods received are paid for, and part of the payments in large-scale transactions is made. This method is used to pay for the services provided. Payment orders are used to transfer taxes, contributions to the Social Insurance Fund, Pension Fund.

In cases where the account holder has issued an order for an amount that is not available, a partial payment is made. The fact that only a part of the funds was transferred under the payment order, the bank employee makes a corresponding note on the form of the document.

What's new in the 2019 payment form?

Instructions for filling out payment orders were developed and implemented in June 2012. At the end of March 2016, certain changes were made to them. For the most part, they concern determining the number of characters in various data. And finally, from 07/04/2017, a new payment order appeared.

In payment orders in the form 0401060, the KPP and TIN of the account holder are entered. Now the number of characters in this data is strictly limited. For legal entities - 10 digits, for individuals - 12 digits. The number of characters is also determined for the recipients of funds: KPP - 9 digits; TIN - 10 digits.

In field 22, unique accrual identifiers are entered, they should now consist of 20-25 digits. If there is none, zero is entered. Upon receipt of requests for payment of fees or taxes, it is necessary to affix the UIN specified in the request. The obligatory moment of filling out the document is to enter the OKTMO code in field No. 105. It contains 8-11 digits.

From March 28 of this year, it is allowed not to fill in the field in which the type of payment is indicated. Previously, zero was entered in the column if necessary.

Filling out a payment order

The standard version of this document is form No. 0401060, which is reflected in each form in the upper right corner. The payment order has its own individual serial number.

Accounting for the numbering of payments is kept in the accounting department of the enterprise. It starts at the beginning of every year. The document is dated in digital format, for example, 06/19/2017. Field No. 101 is intended to indicate the status, which is determined in the tax legislation.

When making internal transfers, the type of payment is not indicated. The field is filled in if it is necessary to determine whether funds are transferred electronically, by telegraph or by mail.

The amount in rubles for which the order is issued, for example (two hundred rubles), is written in words, the number of kopecks is written in numbers. If they are not, you can put down the "equal" sign after the rubles. The words "ruble", "penny" are not subject to reduction.

In the fields reserved for the payer's data, his checkpoint, TIN, name in the form as it is reflected in the bank card are indicated. Individual entrepreneurs and individuals do not have registration codes, therefore zero is entered in field No. 102. In field No. 9, the number of the payer's current account from which the transfer will be made is entered.

In the part of the payer's information, the data of the financial institution that will make the payment, its BIC, correspondent account, and the city where the bank is located are indicated.

The fields of the recipient are filled in the same way as the fields of the payer, only using his data.

In field No. 18, intended for the type of operation, the number 01 is entered. This code is provided in the bank for payment orders.

Fields under №№: 19, 20, 22, 23 are not filled in until receiving bank instructions.

It is necessary to indicate the number of the order of payment, the purpose of the transfer.

If two signatures are certified on the bank card, the head and the chief accountant sign the order. If there is no seal in its place, “b / n” is written with a pen.

Download payment order form and sample

In business activities, a payment order is often used, corrections in it are not allowed. Therefore, a lot of forms are spent. In order to always have it at hand, you can download it for free on our website Ya-Jurist.ru.

Since the payment order must be filled out in full accordance with the requirements, it is worth having a sample design with you, which you can download for free on our website.

Download payment order form 2019:

Blank payment form

Payment form -

Sample payment form -

The current sample of the 2019 payment order in Word format can be downloaded in the article. Please note that payments for taxes and contributions differ in the order in which they are filled out. Errors in the document can lead to penalties and fines, and some shortcomings cannot be corrected.

How to fill out a payment order in 2019

The general rules for processing payment orders are recorded in Appendix 1 to the Regulation of the Bank of Russia dated September 19, 2012 No. 383-P. This document contains a list and description of the details in the payment order, as well as a standard payment form.

Filling in payment orders for taxes and insurance premiums has a number of features. You can’t make a mistake, otherwise the payment will not go to the budget on time and the organization will have to pay penalties. You can choose a ready-made sample of payment for taxes and contributions using the service. And to be sure that the payment was issued correctly, check if there are any errors in it.

To fill out a standard payment order form when paying taxes and contributions to the budget, you need to use the special rules that are recorded in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Experts will tell you what to take into account for tax agents when filling out a payment order in the course "" program "".

Sample payment for taxes and contributions in 2019 with field codes

A table with instructions for filling out will help you fill in the code fields in the payment order for taxes and insurance premiums.

What codes to put in the fields of the payment order for taxes and contributions in 2019

A sample of filling out a payment for taxes and contributions in 2019

The Federal Tax Service on its website told about the errors in payment orders that cause money to settle on unexplained payments and do not reach their destination. What are these mistakes, how to avoid them and what to do

Sample payment order for personal income tax for 2019

Sample payment order for insurance premiums for 2019

How to fix billing errors

When filling in the details of payment orders, errors are not ruled out. Some can be clarified, corrected, and then you will not have to transfer the payment again. And there are some errors that cannot be corrected. Payments can be clarified both by the payers themselves and by other persons who transfer taxes on their behalf.

	How to fix
Incorrect beneficiary's bank details Risk: high	Pay tax again. To return the money, please contact: to the bank - if he has not yet executed the payment; to the tax office at the place of registration of the organization, if the money in payment of taxes left the account, but did not get to the account of the treasury of the region. It is not possible to specify the payment in these cases. Apply to the tax office for a set-off, refund of overpayments on insurance premiums only for calculations that have been submitted to the tax office since 2017. The offset and refund of these contributions is subject to the rules of tax overpayment.
Incorrectly stated: basis for payment; payment type and affiliation (for example, KBK, OKTMO); taxable period; payer status; TIN or KPP - your own or the recipient; Russian Treasury account number. At the same time, the money was transferred to the required account of the Treasury of Russia Risk: medium	Check payment. To do this, submit an application with the correct details: to the tax (for taxes and insurance premiums for the periods from January 1, 2017, which were paid to the IFTS); to the branch of the FSS of Russia (in terms of contributions for injuries); to those funds to which you paid contributions (for insurance premiums for periods before 2017 that you paid to these funds). In addition, you can order reconciliation of calculations. Here are sample statements for this: in the Federal Tax Service of Russia; in the FSS of Russia (for contributions to injuries for any periods and for other contributions to the FSS of Russia for periods up to 2017); to the Pension Fund of the Russian Federation (on contributions to mandatory pension and medical insurance for periods up to 2017).
Transferred an excess amount of tax or contributions to the budget Risk: low	Option 1. Set off the overpayment against arrears or upcoming payments. Option 2. Refund the overpayment. To return the overpayment of tax to the current account, submit an application. Before offsetting or returning, the Federal Tax Service of Russia may appoint a reconciliation of settlements.

A written order of the paying organization to the bank servicing its current account to transfer a certain amount from its own current account to the recipient's account is called a payment order (payment order).

Bank of Russia Regulation No. 2-p dated October 3, 2002 "On non-cash payments in the Russian Federation" establishes a unified form for the document No. Since June 1, 2003, the form and procedure for filling out the payment order form have changed somewhat.

The validity of the document is 10 days, while the day of its issuance is not taken into account. So, if the order is dated June 2, 2009, then it is valid until June 12, 2009.

The payment order is issued, as a rule, on a typewriter or with the help of computer equipment in several copies.

The number of copies of the payment order that must be submitted to the bank depends on how the payment is made. If the payment is made via e-mail, then two copies of the payment order are sufficient. In other cases, four copies are submitted (one copy each for the payer, the payer's bank, the beneficiary's bank and the beneficiary's bank). If the payment is made in favor of an organization that has a current account in the same bank, then three copies are sufficient (for the payer, the recipient and the servicing bank). In some cases, when the payment process becomes more complicated, it may be necessary to submit five or more copies to the bank.

Filling out a payment order

When filling out a payment order, no corrections, erasures or blots, as well as the use of correction fluid are allowed.

The form is filled in and executed in accordance with the requirements established by the Regulation of the Bank of Russia dated October 3, 2002 No. 2-p "On non-cash payments in the Russian Federation" as amended by the Instructions of the Central Bank of the Russian Federation dated January 22, 2008 No. 1964-U.

Consider only some of the features of filling out a payment document.

Field 101, located in the upper right corner of the form, and fields 104 - 110, located before the "Purpose of payment", are filled in only if taxes, fees and other obligatory payments are transferred to the budget of the Russian Federation.

In field 24 "Purpose of payment", in addition to the content of the operation carried out by the payment order, VAT must be indicated in the total amount of the payment. If a settlement is made on non-commodity transactions or goods (works, services) that are not subject to VAT are paid, then "Without VAT" is indicated.

The first copy of the payment is signed by the head of the enterprise and the chief accountant (or other persons with the right of the first and second signature). Signatures are placed in field 44 "Signatures" one above the second, and not next to each other. Signatures on settlement documents are affixed with a pen with paste or black, blue or purple ink. The decoding of the signatures in the payment order is not given.

After that, this copy of the payment is certified by the seal of the organization in field 43 "M.P." The seal must be affixed strictly in the designated place and not fall on the text or signatures. Some banks may require you to stamp and sign not only on the first copy (for example, on the first and second or on the first and third). Such requirements are based solely on the internal rules of the servicing bank or its partners for direct interbank settlements.

All copies of completed and signed payment orders are submitted to the bank.

When submitting payment orders to the bank, it should be borne in mind that they will be executed "on the same day" only if they are submitted to the bank before the end of the business day, i.e. until the moment when the bank closes its payments for the current day and transfers documents for their payment from its correspondent account. All documents accepted by the bank after this time will actually be executed only the next day.

Enterprises must keep records of payment orders in a special register, the form of which they can develop themselves. You can split one journal into two parts to account for your own payments and third-party receipts, or you can keep two journals at once.