Order form. Payment order: sample filling, form download
From 2017, payments for taxes and contributions must be filled out according to the new rules, taking into account the changes that the Ministry of Finance approved by order No. 58n dated April 5, 2017. See how to fill in the payment order fields in 2017 (tax and contribution samples).
Download samples of filling out payment orders 2017
A sample of filling out a payment order in 2017
From April 25, 2017, payment orders must be filled out in a new way. The Ministry of Finance updated the filling procedure by order No. 58n dated April 5, 2017. The changes relate to contributions to the FSS and inspection. We would like to remind you about the key changes in filling out payments in 2017.
1. All contributions are transferred to the inspection (except for the "unfortunate" - they are paid to the FSS). Orders are filled out according to the rules established for taxes. They are enshrined in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The IFTS is written as the recipient, the status is 01, in field 107 is the value of the type MS.04.2017.
In field 101 of the payment, enter status 01. At the beginning of the year, there was confusion with the status. The inspectors asked to set status 14, then 02. But the bank did not let such payments pass. As a result, the inspection and funds agreed on status 01 (letter of the Federal Tax Service of Russia dated February 3, 2017 No. ЗН-4-1/). Now it is enshrined in the order of the Ministry of Finance. Code 14 officials excluded altogether.
In field 16 "Recipient" reflect the name of the inspection to which you pay taxes. For example, for IFTS No. 15 for Moscow. Local experts claim that they still meet 16 errors in the field. Some put funds as the recipient, but this is not true.
2. Contributions for injuries must still be paid to the FSS. Therefore, you need to fill out payments according to the rules from Appendix 4 to Order No. 107n. The fund is set as the recipient, the status is 08, in fields 106-109 - "0".
OKTMO is entered in field 105. In this props, too, are often mistaken. For municipalities codes consist of 8 characters, and for settlements - of 11. You can check the code you need at your FSS department.
Set the basis of payment in field 106 to only 0. The bank can return the payment if you write down other values \u200b\u200b- TP, TR, ZD. The period in field 107 also reflect the value 0. Do not set the month for which you pay, but do not leave the field empty either. Such requirements are enshrined in paragraph 5 of Appendix 4 to Order No. 107n.
2. It is necessary to indicate new CSCs. All payment codes that the organization transfers to the inspection must begin with the numbers 182 - the code of the administrator of the Federal Tax Service. Payments to the FSS are transferred with the administrator code 393.
But there are mistakes here. For example, they drive in a non-existent code, instead of the last three digits 160 fill in 260. If you make such an inaccuracy, the payment can be clarified. To do this, submit an application in free form.
In 2017, the BCC for injuries is the same as it was before - 393 1 02 02050 07 1000 160. But for fines in 14–17 categories, you need to set the value to 2100.
3. Cases of outstanding payments. The Tax Code of the Russian Federation names two errors due to which contributions are considered unpaid. This is an incorrect account or the name of the beneficiary's bank (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). The rest of the information can be clarified (letter of the Federal Tax Service of Russia dated 10.10.2016 No. SA-4-7 / 19125).
At the same time, the BCC for pension, medical contributions and maternity with administrative codes 392 and 393 in 2017 is no longer valid. If you write down the codes of the old administrator, the money will fall into the unexplained (clause 2.5.5 of the order of the Federal Treasury dated 10.10.2008 No. 8n). Also, the money will freeze if you write down the fund as a recipient.
The Federal Tax Service confirmed to us that the inspection will not be able to set off the money that was mistakenly transferred to the fund. Contributions will need to be re-listed using the correct details. And payments that fall into the unexplained must be returned from the fund.
Samples of filling out a payment order in 2017 for third parties
The Ministry of Finance has established how companies pay taxes for each other. Although the code allowed this to be done since November 30, 2016. Due to the lack of rules, some banks did not miss payments until the last minute or they hung in the unclear. Now there will be no problems. Order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n approved the procedure for filling out a payment order if a counterparty or director transfers tax for a company.
Anyone has the right to pay taxes and fees for the company: a counterparty, another holding company, an entrepreneur, a director or any other employee. There are no restrictions in the code (clause 1, article 45 of the Tax Code of the Russian Federation). The main thing is that it is clear from the payment order that the tax is paid for the company.
A director or other "physicist" can pay the company's taxes with their own money. How then to pay off the employee, determine for yourself. For example, arrange it as an interest-free loan. It should follow from the papers that you have repaid your debts.
If the counterparty pays off tax debts, agree on how you will return the money. They can also be issued as a loan or set off as an advance payment against the delivery.
The rule on the payment of other people's taxes and contributions is written in the code. It does not apply to "unfortunate" contributions. And the Federal Law of July 24, 1998 No. 125-FZ does not allow paying contributions for injuries for each other. The insured himself must list them.
There is one exception for injury contributions. The director has the right to pay them if the company's account is blocked. But for this, give the manager or other employee with a power of attorney money for a report. Then the director will pay on behalf of the company.
Payment for other people's taxes and insurance premiums must be issued in a special way:
- in field 60 "TIN" and field 102 "KPP" of the payer, put the TIN and KPP of the company for which you pay taxes or insurance premiums;
- in field 8 "Payer" fill in the name of your company or full name. director, if he pays for the organization;
- in field 101 “Payer status”, enter code 01;
- in field 24 “Purpose of payment”, write down the TIN and KPP of your company (see sample 1) or the TIN “Physicist”, which pays for the organization (see sample 2). Through the "//" sign, fill in the name of the company you are paying for and other information.
A sample of filling out a payment order 2017 for third parties
1. Sample order, if the director pays taxes for the organization
2. Sample order, if the organization pays tax for the counterparty
Download a sample form of a payment order and a reference book of OKTMO codes
Sample payment order form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 "On the rules for making a transfer Money".
The BukhSoft program fills in this form of the payment order form automatically, taking into account the requirements for coding payment purposes!
A new version All-Russian classifier of territories of municipalities (OKTMO) OK 033-2013 (in eight volumes):
Changes in 2018 Changes in 2017
Details for Moscow:
Payee's bank: GU of the Bank of Russia for the Central Federal District;
BIC of the beneficiary's bank: 044525000;
Payee's account: 40101810045250010041
Details for the Moscow region:
Payee's bank: GU of the Bank of Russia for the Central Federal District
BIC of the beneficiary's bank: 044525000;
Payee's account: 40101810845250010102
Changes in 2015
Field 110
From January 1, the attribute “110” was excluded from tax payments, which indicated the indicator of the type of payment “PE” - payment of penalties; "PC" - payment of interest; "0" - payment of taxes, advance payments on taxes.
The indicator is recognized as optional due to the fact that it duplicates the information contained in the 14-17th digits of the CSC, which identify the payment:
- 1000 - tax or contribution;
- 2000 - penalties and interest;
- 3000 is a fine.
Field 108
The procedure for filling in field 108 “Number of the document that is the basis for payment” has been changed. The changes did not affect only payments with the status of the payer - "03", "16", "19", "20" (indicated in field 101). In other cases, if the indicator of the basis of payment is significant, indicate:
- "DE" - the last 7 digits of the customs declaration number (serial number);
- "PO" - the number of the customs receipt order;
- "CT" - the last 7 digits of the customs declaration number (serial number);
- "ID" - the number of the executive document;
- "IP" - the number of the collection order;
- "TU" - the number of the request for payment of customs payments;
- "DB" - the number of the document of financial and economic activities of the customs authorities;
- "IN" - the number of the collection document;
- "KP" - the number of the agreement on interaction when large payers pay total payments in a centralized manner;
- "00" - 0.
When specifying the number of the corresponding document, the “N” sign is not affixed.
Amendments to the legislation were made by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n Appendix 4.
Changes in 2014
From January 1, all companies will have to fill out payment orders for paying taxes and insurance premiums in a new way. The Ministry of Finance has prepared a new procedure, published in the draft order on regulation.gov.ru. Starting from the new year, it will replace the current order No. 106n dated November 24, 2004.
From 2014, instead of the OKATO code, it will be necessary to put the code from the new All-Russian Classifier of Territories of Municipalities (OKTMO) in payments. OKTMO codes, as well as OKATO, consist of 11 characters. The first two digits will match in the new and old codes, and all the rest will change. The Ministry of Finance will soon release a new codebook. But before the end of the year, it is safer to clarify in your inspection which codes to put in payments after January 1.
In addition, the designation of the type of payment will change (field 110 of the payment order). Now there are 11 types of payments: HC - payment of a tax or fee, VZ - payment of contributions, etc. Errors constantly occur in these details. Starting from the new year, there will be only three types of payments. This is PE - payment of interest, PC - payment of interest and 0 - in all other cases. That is, when transferring taxes, fees, contributions, fines and other payments, you will need to set 0. Thus, there will be much less confusion with the types of payment.
Also, starting from the new year, a new attribute will appear in payments for taxes and contributions - a unique accrual identifier that will be assigned to each payment to the budget. Some banks require you to install it now, but so far it is not required. From January 1, the UIN will have to be written first in the "Purpose of payment" field for all taxes, penalties and fines and other transfers to the inspection. By this time, the inspectorates should inform the companies of the new code. The Federal Tax Service of Russia assumes that this information of the inspection will be placed on the stands in the tax. At the end of the year, you should ask your inspection if it has posted information about the new props.
Bukhsoft programs: module "Bank and Cash desk"
Purpose of the "Bank and Cash Desk" module
This module is designed for accounting of all banking operations, generation and printing of bank payment orders, bank orders, advance reports.
Control over account and cash balances
The "Bank and Cash" module allows you to display the initial and final balance of the account on the selected date, which allows you to visually compare the data with the bank statement.
Using a filter
Bank data in the form of a program can be displayed for a selected period, within specified amounts, according to the context of the content of the transaction, according to the selected analytical name, etc.
Separate accounting for several banks
If the user has several current accounts open, the program allows you to keep separate records for each account separately, as well as generate balance documents for all banks together.
Convenient guides
When opening transactions in the Bank, a multi-level directory of counterparties is used, which has a tree structure. The directory of counterparties and the directory of employees have the necessary search functions and contain all the necessary information for automatic filling of primary documents. The Bank can use the payment purpose directory, which allows you to store standard records and payment codes.
Payment purpose coding in the payment order
One of the most difficult tasks in the formation of payment orders is the correct formation of the coding for the purpose of payment when paying taxes and fees. The advantage of the "Bank" module is that in the "Purpose of payment" directory it is possible to create a code string for the purpose of payment when paying taxes or customs payments (in accordance with the requirement of the Order of the Ministry Russian Federation on taxes and fees, the State Customs Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, agreed with the Bank of Russia, dated March 3, 2003 No. BG-3-10 / 98/197 / 22n “On Approval of the Rules for Specifying Information in the Fields of Settlement Documents for Transfer taxes, fees and other obligatory payments to the budget system of the Russian Federation).
Relationship with other functions
If the "Bank and Cash Desk" section is purchased together with other modules, then the data is automatically sent to the bank and cash desk from Accounting for the sale of purchases, from the Payroll taxes and Payroll forms. Also, the data of the bank and the cash desk are interconnected with the Journal of business transactions (in the Bukhsoft: Enterprise program and not only).
More details about the possibilities Buchsoft programs in the Bank section can be read in the instructions of the downloaded program.
We wish you pleasant work!
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 of a new payment order - a payment order - for transferring personal income tax, UTII, USN taxes 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 2019
When paying taxes and insurance premiums to the budget, use standard forms of payment orders. 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 2019 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.
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
WasCash 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 becameCash 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).
FAQIs 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 2018 new rules for cashless payments
These changes apply to all organizations and entrepreneurs.
From June 1, 2018, the rules for cashless payments are changed (Law No. 212-FZ of July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank declined the payment only if the customer did not respond. Now, after the bank has accepted the payment order, it must:
- make sure that the payer has the right to dispose of the money;
- check whether the payment card meets the established requirements;
- find out if there is enough money in the account for the payment;
- perform other procedures according to bank instructions.
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, 2018, 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
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 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" 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 No. ZN-3-22 / [email protected] 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 2019 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.
Note: See PFR letter No. AD-03-26 / 19355 dated 05.12.13
The rules for processing all other payments, except for taxes, contributions and payment for municipal and state services, remain the same.
A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.
Note: A section is open for organizations and individual entrepreneurs for all taxes and fees. Come in anytime. Download completed examples of payment orders 2019.
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Details for filling out payments for taxes and contributions will change in 26 regions
From February 4, 2019, you need to be more careful when filling out payments for taxes, contributions, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between the old and new bank accounts is given in the letter of the Federal Tax Service of December 28, 2018 No. KCh-4-8 / [email protected].
New UFK numbers will need to be indicated in payment orders from February 4. At the same time, the Central Bank established a "transitional" period. So, when filling out payment orders, the operation of two bank accounts (old and new) is allowed until April 29, 2019. After this date, payers will only need to indicate new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09 / 27053).
ADDITIONAL RELATED LINKS
- Examples of FILLING IN PAYMENTS to the TAX
The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who transfers payments: payers of taxes, fees and insurance premiums.
Rules are given for specifying information in details 104 - 110, "Code" and "Purpose of payment" when drawing up orders for the transfer of funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation.
The rules for specifying information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation are given. The code in field 101 of the payment.
a taxpayer who learns that due to an error made in the payment order the tax is not reflected in the personal account, must take the following actions ...
How to fill out a payment order for the transfer of funds, and even at the same time not make mistakes? To begin with, filling out a payment order is carried out on the basis of the requirements set forth in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for transferring funds." On the basis of this provision and taking into account the other requirements of other Regulations of the Bank of Russia and Federal laws on banking, each Russian bank is obliged to have its own internal banking regulations and instructions, which should set out in detail all the work carried out by the bank and the requirements for filling out payment documents for processing money transfers. funds.
Since 2012, filling out payment documents and the procedure for transferring funds, both for legal entities and individual entrepreneurs, and for individuals, has been carried out on the basis of uniform rules and guidelines set forth in the Regulation of the Central Bank of the Russian Federation of 19.06.2012 N 383-P.
In accordance with the Regulation of the Central Bank N 383-P, the transfer of funds, both through bank accounts and without opening bank accounts, is carried out by banks only on the basis of approved standard forms of non-cash payments, and only on the basis of customer orders. The following forms of customer orders apply:
- money orders;
- collection orders;
- letters of credit;
- checks;
- payment requests (transfer of funds at the request of the recipient of funds);
- electronic money transfers.
The client's order for the transfer of funds, in the form of a payment order, is issued:
- Client (payer) independently.
- By the client's (payer's) bank - on behalf (request) of the client or with his consent.
So, by order of the payer, the payer's bank can now draw up orders (orders) for the client and make a one-time and (or) periodic transfer of funds, both on the payer's bank account and without opening a bank account for the payer (clause 1.15 N 383-P ).
If the payment order is drawn up by the client, then there are especially frequent claims of banks for incomplete or incorrect filling in of such details as: - order of payment; purpose of payment; information about VAT...
Payment order details
Details of a payment order are mandatory data, the number and value of which is established by the Regulations of the Bank of Russia and supplemented by the regulations of the Ministry of Finance of the Russian Federation, and the unauthorized absence of part of the details in the payment document makes it impossible for the bank to execute the client's order to transfer funds.
Each requisite of a payment order has its own number, all the details of a payment order are numbered in Appendix 3 to Regulation N 383-P, and are located in the strictly designated places (fields) of the payment document form. The details of the payment order for wire transfers are also limited by the maximum number of characters that can be viewed in Appendix 11 to Regulation N 383-P.
In order for the payment to reach its destination, the payment order must be filled out without errors, for which the bank client needs to know the rules for filling out the payment order and, of course, have all the details necessary for this.
Form of payment order - form, size, field numbers
BIC is the identification of banks - participants in settlements in Russia through the codes assigned to banks.
For example:
> BIC of OJSC "Sberbank of Russia" -
The number of the correspondent account of the credit institution, the correspondent sub-account of the branch of the credit institution, opened with a division of the Bank of Russia is indicated. The value of the requisite is not indicated if the payer is a client that is not a credit institution, a branch of a credit institution, is served in a division of the Bank of Russia, or a division of the Bank of Russia
The payer's bank account number consists of 20 characters.
The field shall contain the number of the correspondent account (sub-account) opened for the Bank (branch of the Bank) in an institution of the Bank of Russia.
For example, the correspondent account of OJSC "Bank of Moscow" in the OPERA of the Moscow GTU of the Bank of Russia:
- 30101 810 500 000 000 219
The beneficiary's bank account number.The number of the correspondent account of the credit institution, the correspondent sub-account of the branch of the credit institution, opened with a division of the Bank of Russia is indicated.
The value of the requisite is not indicated if the recipient of funds - a client that is not a credit institution, a branch of a credit institution, is served in a division of the Bank of Russia, or a division of the Bank of Russia, as well as when transferring funds by a credit institution, a branch of a credit institution to a division of the Bank of Russia for cash withdrawal funds to a branch of a credit institution that does not have a correspondent sub-account.
The beneficiary's bank account number consists of 20 characters. The number of the correspondent account (sub-account) opened for the Bank (branch of the Bank) in an institution of the Bank of Russia shall be entered.
For example:
- 30101810700000000718 - Correspondent account of OJSC KB Vostochny in the State Regional Center of Blagoveshchensk.
- 30101810600000000886 - Correspondent account of the Far Eastern branch of JSC KB Vostochny in the State Regional Committee of the Main Directorate of the Central Bank of the Russian Federation for the Khabarovsk Territory.
- full or abbreviated name
- FULL NAME.
- FULL NAME. and legal status
- FULL NAME. and an indication of the type of activity
customer account number,
- name and location (abbreviated) of the bank.
Besides: in the details, in accordance with the law or the contract, additional information can be indicated that makes it possible to establish information about the recipient of funds, while the "//" symbol is used to highlight them
FULL NAME. payer, individual or individual entrepreneur is indicated in the nominative case.
Filling examples:
Financial and Treasury Department of SEAD
Ivanov Ivan Ivanovich IP
The account number of the recipient of funds in the bank, formed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation, is indicated.
The beneficiary's account number consists of 20 characters and is assigned at the time of account registration. May start with the following numbers - 405, 406, 407, 408…
For example, an account (conditional):
40702810300450000051
The account number may be omitted if:
The beneficiary is the credit institution in which the payer's account is opened,
Funds are transferred by a legal entity from its bank account in favor of several individuals who are clients of one bank (wages, social payments and other payments provided for by the legislation of the Russian Federation).
In accordance with the accounting rules of the Bank of Russia or the accounting rules of credit institutions located on the territory of the Russian Federation, the following ciphers are indicated:
> payment order - 01,
> collection order - 06,
> payment request - 02
> payment order - 16
In payment orders, the cipher is always indicated - 01
, which is affixed on the basis of the “List of symbols(ciphers) of documents held on bank accounts” Appendix No. 1 of the Rules for Accounting in Credit Institutions Located in the Russian Federation.
In accordance with the Order of the Ministry of Finance of the Russian Federation of November 12, 2013 N 107n in the requisite 22 "Code" - must be indicated UIN (unique accrual identifier).
The rule for filling out the UIN will come into force on March 31, 2014. The structure of a unique accrual identifier (UIN) must consist of 20 digits, and the structure of a single identifier of an individual, if it is formed on the basis of the details of a citizen's identity document, must have 25 digits.
Until this date, the UIN must be included in the "Purpose of payment" variable. At the same time, in order to highlight the UIN identifier, after it there must be
the characters "///" are specified.
For example: UIN12345678901234567890///
The requisite is filled in when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation.
If it is impossible to indicate a specific value of the “Code” indicator, zero (“0”) is indicated in the order for the transfer of funds.
In the payment order for the total amount with the register, a reference is made to the register and the total number of orders included in the register, while the symbol "//" is indicated before and after the word "register".
In the payment order for the total amount, drawn up on the basis of orders of payers - individuals, a reference is made to the register (application) and the total number of orders included in the register (application), while before and after the word "register", "application" the symbol "//"
There are no strict requirements for filling in this field, but from 01/01/2014 until March 31, 2014, the UIN must be included in the "Purpose of payment" variable. (see field 22)
Examples:
- Prepayment for transport services on account No. 20 dated February 15, 2014. including VAT (18%) 5330.15
- UIN12345678901234567890 /// For completed construction and installation work under contract No. 351 of 02/01/2014 and the acceptance certificate of 02/12/2014. Including VAT - 15995.50 - this is filled in from January 1 to March 31, 2014.
- UIN0///For completed construction and installation activities under contract No. 351 of 02/01/2014 and the acceptance certificate of 02/12/2014. Including VAT - 15995.50 - this can be filled in from January 1 to March 31, 2014.
- Personal income tax from the salary of employees for January 2014
In case of foreign exchange transactions in the currency of the Russian Federation, the following information is indicated before the text part of the “Purpose of payment” field:
- currency transaction type code in accordance with Appendix No. 2 to Bank of Russia Instruction No. 117-I dated June 15, 2004;
- number of the transaction passport, if it is established by the requirements of the Instruction.
- (VO13010PS04060001/0001/0000/1/0) Invoice 50 dated February 1, 2004 purchase of air conditioners VAT 1014.01 exchange rate 35.40.
- According to 50 dated 01.02.04 purchase of air conditioners VAT 1014.01 exchange rate 35.40
* The maximum number of characters in the details 4, 7, 37, 45, 48, 62, 63, 66, 67, 68, 71, 72, 41 and 42 is specified without separators.
In preparing the material, normative acts were used: - Civil Code of the Russian Federation (Articles 855, 863-866); Bank of Russia Regulation No. 383-P dated June 19, 2012; Regulation of the Central Bank of the Russian Federation of July 16, 2012 No. 385-P; Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and others.
A payment order is a document by which the payer instructs his bank to transfer a certain amount to the account of another recipient of funds, which may be opened in the same or in another bank. The form of the payment order is given in Appendix 2 to the Regulation of the Central Bank of the Russian Federation No. 383-P of June 19, 2012, as amended on July 5, 2017 (valid from August 8, 2017).
A payment order is drawn up and accepted for execution both when filling out on paper and in electronic form. If the order is filled out on paper, it should be borne in mind that the form of the payment order should not be larger than an A4 sheet. The number of copies of payment orders, if they are filled out on paper, is set by the bank.
Payment order (form)
- field "1" is intended for specifying the name of the order;
- in the field "2" it is necessary to indicate the number of the form according to OKUD;
- field "3" is intended to indicate the serial number of the order;
- field "4" - day, month and year of filling;
- in the field "5" you must specify the type of payment;
- in the field "6" it is necessary to indicate the amount filled in words (in case you decide to print a payment order);
- field "7" is intended to reflect the amount in figures;
- field "8" contains information about the payer - full name, if it is an individual or name, if we are talking about a legal entity;
- field "9" indicates the payer's account;
- field "10" indicates the payer's bank, if the payer decides to print the payment order and fill it out in paper form;
- in field "11" and field "12" the BIC of the payer's bank and the bank's account are indicated;
- field "13" indicates the name and place where the beneficiary's bank is located;
- field "14" and field "15" indicate the BIC of the recipient's bank and the bank account;
- field "16" indicates the recipient of funds, and in field "17" his account number;
- in the field "18" you must specify the type of operation;
- the payment term, purpose and its priority are indicated in the fields from "19" to "21";
- in the field "22" the code is indicated - the identifier of the payment;
- field "23" is reserved;
- field "24" indicates the purpose of the payment;
- columns "60" and "61" indicate the TIN of the parties - the recipient and the one who pays;
- in columns "101" - "109" information is indicated when transferring to the budget (we will analyze in more detail below);
- field 110 is filled in only when transferring payments to individuals at the expense of the budgets of the budget system of the Russian Federation, provided for by parts 5.5 and 5.6 of Article 30.5 of Federal Law No. 161-FZ (monetary allowance of civil servants, state scholarships, etc.), in this case, 1 is put in the field. the rest do not need to be completed.
- in the fields "43" and "44" the seal is affixed and the signature of the payer is put;
- in "field 45" the bank's notes on debiting money are put down;
- field "62" contains information on the date of receipt of the order by the bank;
- column "71" indicates information on the date when the funds were debited from the account.
Payment order (0401060) for the transfer of taxes and contributions
An order for the transfer of taxes and other mandatory contributions to the budget is drawn up in a special manner, taking into account the Rules, approved. By order of the Ministry of Finance of Russia No. 107n dated November 12, 2013, for example, the payment order form (a sample for transferring taxes and other payments in favor of the budget) is filled out with some features. Thus, the following information must be provided in particular:
- in the field "101" - it is necessary to indicate the status of the payer: "01" if it is an organization or "09" if it is an individual entrepreneur;
- fields "102" and "103" are intended to indicate the checkpoint of the settlement parties;
- in the field "104" you must specify the BCC;
- in the field "105" it is necessary to indicate the OKTMO code;
- in the payment order (form) in the field "106" it is necessary to indicate the reason for the payment - so, if the debt is paid at the request of the tax inspectorate, it is necessary to indicate "TR";
- in the field "107" it is necessary to indicate the tax period, that is, the period for which the tax is paid;
- in the field "108" the number of the document is indicated, and in the field "109" the date of its completion;
- field "110" is not required.
You can download the payment order (form) at the end of the article. Please note, if it is impossible to specify a specific value in fields 106-109, then "0" must be specified. You can not leave empty fields with details in the payment order.
The payment order, if it was drawn up in electronic form, must be signed with an electronic signature, an analogue of a handwritten signature, or certified with codes or passwords that allow confirming that the payment order was drawn up by the payer or an authorized person.
Partially, the payer's bank checks the correctness of the filling, so you can not be afraid to download the payment form and fill it out yourself. So, the bank is obliged to check, in particular, the maximum number of characters, the values of the set details, whether they are acceptable. However, the payment order form (a sample is given at the end of the article), the bank is not obliged to check for the correctness of filling in the details themselves in terms of compliance with a particular tax (CBK numbers, etc..). So check these details carefully.
You can see examples of filling out payment orders in our