Art. 114 of the Tax Code of the Russian Federation states that, based on the results of the control measures taken, the IFTS has the right to impose monetary sanctions on taxpayers who do not properly fulfill their obligations. If they are not transferred voluntarily, the fiscals direct the collection to the accounts of the company or citizen, then to his property. To avoid disputes and problems, you need to know how to fill out a payment for a tax fine according to the current 2018 sample.

The procedure for paying fines

The IFTS has the right to impose monetary sanctions on taxpayers for violations listed in the Tax Code of the Russian Federation. Such offenses include non-compliance with reporting deadlines, failure to pay taxes on time, refusal to provide tax authorities with the requested information, errors in registration procedures, etc. The amount of the fine is indicated in the decision or demand sent to the economic entity.

The transfer of taxes, penalties and fines in accordance with the decision of the Federal Tax Service is made by separate payments. It is unacceptable to combine these amounts in one order.

The legislation does not oblige companies to make all transfers on the same day: the taxpayer has the right to split them into different dates. First, it is recommended to pay the arrears so that penalties are not charged on it. Further, the penalties themselves are transferred for the entire time of delay. The latter can be sent a fine, the main thing is to meet the deadlines specified in the requirement.

How to fill out a payment order for the transfer of a fine?

A step-by-step algorithm on how to issue a payment for a fine to the tax office involves specifying the following information in the fields of the order:

Recipient details

The fine is paid to the same branch of the IFTS as the tax itself. This means that the name of the recipient, his BIC, correspondent account and current account will remain "standard". If the transfer is made for the first time, the details can be clarified at the tax office or on its official website.

Purpose of payment

In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields new payment order- payments - for the transfer of personal income tax, UTII, USN and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2020

When paying taxes and insurance premiums to the budget, use standard payment forms. The form and fields of the payment order, the numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of budget item should be filled in the payment? The rules for filling out new payment orders in 2020 when transferring taxes to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget.

The actions of the organization depend on the reason why the inspection froze the account. For example, if accounts are blocked due to failure to file a tax return, then it must be submitted or confirmed that it was filed earlier.

A cash desk is required for all non-cash payments

We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

• bank card;
• any electronic wallets;
• online banking, etc.

CCP for non-cash payments: what has changed

It was

Cash registers are used when accepting or paying out funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered ...

It became

Cash registers are used when accepting (receiving) and paying out cash and (or) non-cash for goods, works, services ...

From July 3, 2018, the law requires the use of cash registers for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But in addition, checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash registers until July 1, 2019 (clause 4, article 4 of Law No. 192-FZ of July 3, 2018).

FAQ

Is it necessary now to use cash registers for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to apply CCP, but only for settlements using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods, there is a delay until July 1, 2019. That is, when paying receipts and payment orders through an operator in a bank, CCP will need to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it required to use CCP for non-cash settlements with organizations and individual entrepreneurs?

No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when paying with a card. If settlements go through the "Client-Bank" system, then CCP is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 1, 2020 new codes

The Central Bank of the Russian Federation approved codes for the type of income that will need to be indicated in payment documents for the payment of salaries and benefits to employees. The Bank of Russia has approved the following codes for various types of income:

• "1" - when transferring wages and other income, in respect of which restrictions on the amount of deduction are established;
• "2" - when transferring funds that cannot be levied;
• "3" - when transferring funds to which restrictions do not apply.

The code of the type of income is not indicated when transferring funds that are not income, in respect of which restrictions are established and (or) which cannot be levied.

The code is indicated in the requisite 20 “Naz. sq. " payment order.

Note :

According to the new rules, the bank cannot ask the client to clarify the content of the payment order. This means that from June 1, 2020, the bank has the formal right to refuse due to any error in the payment (). The error can be corrected only if there is an internal bank instruction that allows you to ask the client for clarification. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the IFTS - penalties.

New rules for filling out payment orders for personal income tax from August 1, 2016

As explained by the Federal Tax Service, if the legislation provides for more than one deadline for tax payment and, at the same time, specific dates for transferring the payment are set for each of the deadlines, the taxpayer must form a separate payment for each of the deadlines. After all, the deadline for transferring tax established by law should be indicated in the payment order.

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We fill in the fields of the payment order correctly

In new payment orders 2020 on payment of taxes and insurance premiums The budget should include:

When paying insurance premiums in field 101 indicate status 01 for employers and 09 for individual entrepreneurs (previously it was 08).

In field 104 the BCF value is indicated.

In field 105 OKTMO code is written. The code size has 8 characters (for municipalities and inter-populated areas) or 11 characters (for settlements).

In field 110 when transferring taxes from 2015, it will not be necessary to fill in the “110” field and indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.

Payment amount in words field 6 it is indicated only in paper payments; in the electronic version, the amount is not written in words.

In field 20 the code purpose of the payment of the payment order is indicated. For example, an employee who needs to be specified from June 1, 2020.

In field 21 " " you need to write a number 5 , and before it was 3.

Note: Changes made to . The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06/64623)

In field 22 props" The code"instructions for the transfer of funds, a unique accrual identifier is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.

The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.

Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

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Payment of taxes for third parties: how to fill out a payment order

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and natural). The FTS said.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the tax liabilities of the company at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated 01/25/18, told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

Filling in the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or PFR) and the registration number of the organization.

If a tax is being transferred, indicate the name of the tax and for what period the payment is made. For example: "Paying VAT for the 1st quarter of 2017", "Paying income tax for the 1st quarter of 2017".

In this case, the total number of characters in the field "Purpose of payment" should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

For your information

When transferring insurance premiums for current periods, in the field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the tax authorities will direct the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which payment is made, then first of all the fund will credit the contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments.

Individual Entrepreneurs (IP) when filling out a payment order, new payment orders 2020 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 the entrepreneur fills in the payment order with the surname, name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Set the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

By a letter from the Federal Treasury, the time from 01/01/2014 to 03/31/2014 is designated as a transitional period, during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: "payer" and "recipient" should not be more than 160.

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 a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or pay a founder's dividend, transfer wages to employees, etc., all 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, a payment order can be generated (and sent via the Internet) in an Internet bank (for example, Sberbank-online, alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs, 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 the 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 forms (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 samples of filling out payment forms in Excel for 2019-2020, made using the free Business Pack program. 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 calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia of August 25 .2010 N 558)

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

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 IFTS (Article 126 of the Tax Code of the Russian Federation). 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. you will also have to pay if, instead of electronic reporting, the company submits paper reports (Article 119.1 of the Tax Code of the Russian Federation). True, the requirements for VAT returns are stricter. Since most companies must submit a VAT return only in electronic form, 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 to pay the tax, it is only threatened 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 the 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 a fine is paid under a writ of execution (the basis for the payment of AR), 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".

A payment order is an account holder's order issued to a servicing bank for the purpose of making any payments. Despite the fact that the need to draw up this document appears quite often at enterprises, many specialists have problems filling out this form. One of the most common difficulties is filling in fields 106 and 107. Let's try to figure out how to fill in these columns correctly. Moreover, in the last Letter of April 26, 2018 No. KCh-3-8/2721, officials of the Federal Tax Service clarified this issue.

A detailed description of filling in the fields of settlement documents is given in the "Regulations on the rules for the transfer of funds" (approved by the Bank of Russia on June 19, 2012 No. 383-P). Their correct execution eliminates disputes with regulatory authorities. Mistakes made when filling out individual sections can lead to additional taxes.

Field 106 in payment order 2020

Column 106 is intended to indicate the basis for payment. Regardless of how the document for payment is generated (in manual mode or in the program), the numeric and alphabetic values ​​in its columns must comply with the requirements of the current legislation.

From April 25, 2017, changes were made to the Order of the Ministry of Finance No. 107n, which determines the rules for processing settlement documents sent by bank account holders. Accordingly, the basis for payment (column 106) in the 2016 order had to be filled in according to slightly different rules. The changes affected the rules for filling in individual details. As before, special attention is paid to filling in columns 106 and 107.

A sample payment order form with field numbers is shown below.

When to complete field 106

What should I do if the field "Basis of payment" (106) is not filled in? Practicing accountants know perfectly well that this cannot be done.

Column 106, both on paper and in an electronic document, is filled out using codes.

Let's consider what code values ​​are used to fill in the "Basis of payment" field -106 (decryption):

• TP - payment in the current period;
• TR, ZD, AP - payments on demand, voluntary and under the act of the Federal Tax Service;
• IN - repayment of an investment loan;
• RS, OT - repayment of overdue or deferred debt;
• RT - calculations according to the restructuring schedule;
• AR - repayment of debt under the executive document;
• PR - repayment of debt suspended for collection;
• PB, TL, ZT - designations used when making payments as part of the bankruptcy procedure;
• "BF" - the current payment of an individual, paid from his bank account.

In the letter of the Federal Tax Service No. KCh-3-8/2721 dated April 26, 2018, the tax authorities once again clarify that this field specifies the details of the basis for payment, and all columns of the document are filled in in accordance with Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Field 107 in the payment order

The next column in the section designed to clarify the ownership of the mandatory fee is field 107 in the payment order. The value of the tax period consists of 10 characters, two of which are separators. As a general rule, the first two positions are intended to clarify the period in which the transfers are made. For this, the values ​​\u200b\u200bof MS (calculation for the month), KV (according to the results of the quarter), PL (for calculations for the half year), GD (taxes for the year) are provided.

After specifying the period for which the organization reports, a separator is placed. It is followed by the designation of the month, quarter, half-year or year for which taxes are paid. It should be noted that in the case of transferring restructured, overdue or other debts, field 107 should be filled in with the exact value.

Field values ​​107

Example: MS.02.2018 - monthly payment for February 2020; QF.02.2018 - quarterly, for the second quarter of 2020; PL.01.2018 - semi-annual, for the first half of 2020; DG.00.2018 - annual, for 2020.

Letter of the Federal Tax Service dated April 26, 2018 No. КЧ-3-8/ [email protected] concerns filling out a payment order when paying a state duty. Officials give an explanation about what to indicate in columns 106 and 107 when paying state duty in arbitration courts. Since the frequency of payment of the state duty has not been established (the state duty is not paid once a month or once a quarter, but is transferred at a time), column 107 indicates the specific date of payment, without specifying the period. And in column 106, the value of TP is put - the current annual payment.

What are formatting errors and how to avoid them

If one of the fields of the settlement document for taxes and fees is filled incorrectly, there is a risk of non-fulfillment of the tax obligation. Even if all bank details are filled out correctly, the funds will not be credited to their destination within the prescribed period. This entails the accrual of penalties (not fines).

In order for the payment order in field 106 (payment reason) to be filled in correctly, it is recommended to use specialized accounting programs. Creating new documents using the correct source code will eliminate errors with a high probability. An additional check for the correctness of filling out the payment will take place in the remote banking system. If fields 106 and 107 contain errors, settlement documents will be rejected until all comments are eliminated.