It depends on the correctness of filling out the payment order whether the tax will be transferred to the budget on time. In 2017, payments for taxes and insurance premiums are filled in according to the new rules. In the article we will look at what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

The form of the payment order remained the same, its form is contained in Appendix 2 to the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment orders, approved by order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n, were amended in 2017.

Recall the basic requirements for filling out a payment order in 2017:

• Payer status (101) indicates the person making the payment: "01" - legal entity, "02" - tax agent, "09" - individual entrepreneur, etc.
• When transferring tax payments, in the fields reserved for the TIN (60) and KPP (102) of the recipient, indicate the details of the IFTS, and in the field "Recipient" (16) - the region, and in brackets - the name of the specific IFTS. You should especially carefully fill in the account number of the Federal Treasury (17) and the name of the beneficiary's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid, and you will have to pay it again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline is already passed.
• CCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Recall that from 01/01/2017, insurance premiums, with the exception of premiums for "injuries", should be transferred to the IFTS, therefore, the CCC for them has also changed.
• The OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• The basis (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or the FSS - “TR”, debt repayment - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium / tax is paid (107): on the basis of "TP" and "ZD", the reporting (tax) period is indicated, for "TR" the date of the requirement is indicated, and for "AP" - "0".
• Payment type (110) - usually "0".

An example of filling in the payment order fields in 2017.

Filling out a payment order from April 25, 2017

The latest amendments to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Consider what is new in the updated Instruction 107n when filling out payment orders in 2017:

1. The issue with the status of a taxpayer in field 101 of payment orders for the transfer of insurance premiums has been resolved. Since the beginning of 2017, the position of the Federal Tax Service has changed on this issue more than once, and now, finally, the tax authorities have decided - from April 25, 2017, in field 101 of the payment order, you should indicate:

• code 01 - when the organization transfers contributions for employees,
• code 09 - when an individual entrepreneur transfers contributions for employees, or for himself.

When transferring insurance premiums for "injuries" to the FSS and other budget payments not administered by the tax authorities, in the payment field 101 organizations and individual entrepreneurs indicate code 08.

For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:

For an organization transferring insurance premiums for employees, the payment order of the 2017 sample filling will be as follows:

1. A new filling of payment orders was approved in 2017 for making payments to the budget for third parties. The ability to pay tax and state duty arrears for other taxpayers appeared on November 30, 2016, and from January 1, 2017, insurance premiums can be paid for others, except for “injury” to the FSS.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 should be observed:

• In the fields reserved for the TIN and KPP of the payer, the TIN and KPP of the person for whom the tax is transferred, or the insurance premium is indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• The "payer" in the corresponding field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you should first indicate the TIN / KPP of the person who pays, and then, after the “//” sign, enter the taxpayer for whom they pay.
• The status of the payer (field 101) is indicated according to the status of the person for whom the payment is made: 01 - legal entity, 09 - individual entrepreneur, 13 - individual.

Example. Payment for another organization (Alfa LLC for Yakor LLC) of transport tax - payment order (sample filling 2017):

Do not forget that since February 2017, the details of bank accounts for paying taxes and contributions have changed in Moscow and the Moscow region.

Organizations make non-cash payments between themselves mainly using such a form of payment as a payment order. This document is the most common type of payment, which is used to pay for goods, services, work, transfer taxes and contributions to state bodies, extra-budgetary funds and others. In the article we will explain how to fill out a payment order and provide the necessary form in a format suitable for you.

The payment order is a document for payment, which is an order from the organization to its bank to debit the current account in favor of the recipient of funds to his account opened with the institution specified in the document. Settlements can be carried out both in one bank and in different ones.

Legal entities, according to the law, must make payments in excess of the established limits only in non-cash form. Banks are authorized by the Central Bank of the Russian Federation to control all types of settlements of their clients in order to comply with this discipline.

The form of the payment order is established by the Bank's Regulations "On the rules for the transfer of funds" and is mandatory for use by all firms and citizens in Russia.

Upon receipt of an invoice from the supplier, the enterprise draws up a payment order on its basis and sends it to the bank. The credit institution checks the correct execution of the document, the presence of the balance of money on the client's current account. After that, it transfers the funds to the recipient and transfers this payment order to the bank.

The payer receives an extract from the bank, to which this settlement document must be attached. Recently, this whole procedure has become much easier with the introduction of electronic document management, electronic digital signatures and Bank-Client programs or Online Services. At the same time, payment orders can be filled out both in specialized programs with their further unloading, and directly in Bank-clients.

Sample of filling out a payment order

At the top of the payment order, the bank employee makes notes on the date the document was received by the credit institution and the date the funds were debited.

Other payment order fields filled in by the responsible person at the enterprise.

The document must have a number and date of compilation, while continuous numbering is used throughout the year. The document number cannot contain more than six characters.

IN column "Type of payment" if necessary, it is recorded by "Mail", "Telegraph", "Urgently". If the document is sent electronically, the code determined by the servicing bank is indicated.

In the upper right corner, select payer status in the form of a specific set of numbers from a reference book approved by the Ministry of Finance. It should be noted that from March 28, 2016, its new edition comes into force.

The tabular part indicates the name of the payer and the recipient, their TIN, KPP in accordance with the data of the certificate of tax registration, as well as the numbers of settlement accounts in servicing banks.

From March 28, 2016, the Ministry of Finance of the Russian Federation for tax payments established the mandatory filling in of the TIN fields in the amount of 10 characters (for individual entrepreneurs 12 characters), KPP - 7 characters. The identification number must not start with “00”. It is allowed not to fill in this field if there is a UIN code in the payment.

The payment amount is recorded in the upper right part of the table. If it consists of rubles and kopecks, they must be divided by "-".

Below you need to fill in the data on the name of the payer's and recipient's banks with their location, as well as the corresponding BIC from the directory periodically compiled by the Central Bank of the Russian Federation, and correspondent accounts.

In the graph "View op." the code is affixed "01" in accordance with the Rules of accounting in banks in our country.

Currently fields "Term of payments." And "Naz. sq. " are not filled in until the relevant instructions of the Central Bank of the Russian Federation are adopted.

IN column "Ocher. boards." a code is written from "1" to "5" according to the approved sequence of payments. To pay for goods, services, work payment order must contain priority code "5", for tax payments - "3".

TOone win in the payment order reflected in field "Code" in tax transfers if it is known to the taxpayer. According to the new rules, it must have 20 or 25 digits. Otherwise, as well as for other payments, “0” must be indicated here.

Count "Res. Field" not completed unless otherwise provided by the bank.

The bottom of the table before field "Purpose of payment" is filled in only when transferring taxes, contributions and other obligatory payments to the budget.

In the far left field is reflected budget classification code(20 characters) from the handbook approved for each year. For other payments, you do not need to fill it out.

The next column is written, which must contain 8 or 11 characters. It can be viewed in the relevant directory or declaration, according to which taxes or contributions are paid. This code is defined for each territory of the municipality of the country.

Next, the cipher of the grounds for payment is entered according to the list approved by the Ministry of Finance of the Russian Federation. For individuals, this column contains information that allows them to be identified: document code, series and number (for example, passport 01.7901234567)

In the next field, you need to write down: for payments to the budget - the tax period designation code (for example, MS.01.2016), customs - the identification code of the customs, for others - "0".

Then you need to indicate the number of the document that is the basis for tax payments (for example, the number of the tax payment claim), and then its date. If this information is missing, then "0" is also put down here.

The last column has not been filled in since 2014.

IN "Purpose of payment" the content of the transaction must be indicated with reference to the grounds for the transfer (for example, an invoice or an agreement). In this line, it is necessary to highlight the amount of VAT paid. Otherwise, the inscriptions “VAT is not subject to” or “Without VAT” are made.

If the payment order is submitted to the bank in paper form, it must be endorsed by the director's signature and stamped.

Nuances

When filling in the name in the "tax payments" for an individual entrepreneur, it is also necessary to indicate the address of his place of residence or registration through "//".

Starting from March 28, 2016, individual entrepreneurs, when paying taxes and contributions with the status of 09-14, must either indicate the UIN code or correctly indicate their TIN.

When compiling payment orders for taxes and contributions, it is necessary to use the abbreviated name of the branches of the Central Bank of the Russian Federation in the field "Beneficiary's Bank".

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

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

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

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

PAYMENT ORDER SAMPLE 2016

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

RULES FOR COMPLETING PAYMENT ORDERS IN 2016

Attribute (1) — name of the document.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Props (18) - here indicate code 01.

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

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

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

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

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

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

Props (43) - put a seal.

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

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

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

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

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

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

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

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

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

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

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

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

Props (107) -:

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

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

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

Props (108) - specify:

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

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

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

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

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

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

SAMPLES OF PAYMENT ORDERS:
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.
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A payment order (or payment order) contains the payer's order to transfer funds from his current or personal account to the recipient's account, for a banking organization or federal executive body that performs cash services functions (Treasury). Key regulatory documents for filling in the order by state employees:

• the form of the form was approved by the Regulation of the Bank of Russia on June 19, 2012 No. 383-P (as amended on October 11, 2018);
• the rules for filling in details, as well as basic information on settlements, are specified in the Order of the Ministry of Finance dated November 12, 2013 No. 107n (as amended on April 05, 2017);
• the list of budget classification codes that are used for payments to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.

The bank or the Treasury executes the payment order within the time period established by law or earlier, in accordance with the terms of the agreement for servicing the payer's settlement or personal account.

A sample of filling in the fields of a payment order in 2019

The form of the settlement document is represented by the form OKUD 0401060 (below is a typical file for download in Word format).

You can see a payment order (sample) with a code for each field below. For convenience, we have assigned a unique code to each field (it is indicated in brackets). A transcript with an explanation of what to write when filling in a particular field can be found in the table below.

Payment order, form, download Word-format

How to fill out a payment order

The finished document must be certified by the signatures of the head and chief accountant, as well as the seal of the institution.

Settlements by payment orders

Payments carry out settlements on accepted obligations and not only. For state employees, the following options are provided:

1. Payment of obligations to suppliers and contractors, advance payments are acceptable. Specify the exact details of the invoices and the contract in the assignment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is absent, write “Without VAT”.
2. Calculations on credits and loans in banking and financial organizations. Write in field 24 the details of the agreement (loan agreement). Do not fill in fields 104-110, 101, 22.
3. Transfers of wages, advances, vacation pay and benefits to employees of a budgetary institution. Pay attention to filling in the order (cell 21), for the salary, indicate "3" (Article 855 of the Civil Code of the Russian Federation). The terms of transfer specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
4. Travel expenses for employees. Specify the number of the basis document (estimate) in the purpose of payment. Do not fill in the fields for clarifying tax payments.
5. , taxes, fees. Check that fields 104-110 of the form are filled in correctly. The CSC can be clarified in the Federal Tax Service or the FSS (according to).

Consider the features of the transfer of taxes and insurance premiums using examples.

An example of filling out a payment order for the transfer of personal income tax from the salary of employees to the Federal Tax Service

Let's say the amount was 102,302 rubles.

We will analyze how to fill in the tax fields of a payment order in 2019 (sample), since this is what most often causes difficulties.

Field 4. Date of payment. The tax must be paid within the established deadlines. For benefits and vacations, form a payment order no later than the last day of the month for which payments were made. When transferring salary or other income, set the date no later than the next day after the day of payment of income to the employee (paragraphs 1 and 2, clause 6, article 226 of the Tax Code of the Russian Federation).

Fields 6 and 7 are filled in without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.

In attribute 22, put "0".

Set the status of the payer (requisite 101) to "02", since the organization acts as a tax agent for employees who receive a salary.

How to generate a payment order to the tax office

For the tax, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thank you). Here you can prepare a new document (print it or send it to the mail, but it may come in spam), check the correctness of an already drawn up settlement document, or independently make an online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.

To access the service, you need to register, the process will not take much time. But to make a payment in real time, you will have to use an electronic signature.