So, since 2016, new rules for filling out payment orders have been established. You will find a payment order with a decryption 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 payment of insurance premiums and taxes according to the new rules can be found at the end of this publication. The materials were prepared based on materials from the authoritative industry magazine “Simplified”.
To fill out 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 managed an individual entrepreneur using a simplified system knows that 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 transferring insurance contributions to the Pension Fund will differ depending on which part of the salary you pay them from - exceeding the base limits or not. In addition, in 2016, the BCC for paying insurance premiums for individual entrepreneurs for themselves was changed.
In addition, now details 110 in the payment order are not filled in.
PAYMENT ORDER SAMPLE 2016
For convenience, I have marked most of the fields of the payment order 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 Decree of the State Standard of Russia of December 30, 1993 No. 299).
Requisite (3) – payment order number in numbers.
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 numbers 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 may not be specified 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 capital letters, while kopecks are indicated by numbers. The words “ruble” and “kopeck” cannot be abbreviated. In case the amount
payment in words is expressed in whole rubles, then kopecks can be omitted, and in the “Amount” field, enter the payment amount and the equal sign “=”.
Requisite (7) – payment amount in numbers. Rubles should be separated from kopecks with a dash sign “–”.
If kopecks are not indicated, then enter the payment amount and the equal sign “=”.
Requisite (8) - indicate the name of the payer.
Details (9) — the payer’s bank account number.
Details (10) – payer’s bank (name and location).
Requisite (11) - bank identification code (BIC) of the payer's bank.
Details (12) - correspondent account number of the payer's bank.
Details (13) - indicate the recipient's bank. Please note: 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 Caucasus and Southern federal districts.
From February 2, 2015 - in the Siberian and Far Eastern regions
When making your payment, check whether such changes have occurred in your region.
Requisite (14) - indicate the bank identification code (BIC) of the recipient's bank.
Requisite (15) - indicate the correspondent account number of the recipient's bank.
Requisite (16) - indicate the full or abbreviated name of the recipient organization (in this case, 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 enter code 01.
Requisite (19) - “Payment term” value is not indicated unless another procedure is established by the bank.
Requisite (20) - “Payment purpose code” value is not indicated unless a different procedure is established by the bank.
Requisite (21) - indicate the order of payment in numbers in accordance with the law.
Requisites (22) — Until March 31, this field was not filled out. From March 31, you must indicate the unique payment identifier (UPI) code in it. The new indicator is an analogue of the unique accrual identifier (UIN), which until March 31 was indicated in the “Purpose of payment” field. Just like the UIN, the new identifier is reflected in payments only if it is established by the recipient of the funds and communicated to the payer (clause 1.1 of the Bank of Russia Directive No. 3025-U dated July 15, 2013). 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, KBK, OKATO and other payment details. Therefore, in the “Code” field when transferring current taxes and contributions, it is enough to indicate the value “0”.
Requisite (23) is the so-called “Reserve field”; the value is not indicated unless a different procedure is established by the bank.
Requisite (24) - indicate the purpose of the payment, the name of the goods, works, services, the number and date of the basis documents in accordance with which the payment is made (for example, contracts, acts, invoices). From March 31, 2014, the unique accrual identifier (UIN) code does not need to be specified in payment orders. Instead of UIN, detail (22) indicates its equivalent, which is called a unique payment identifier (UPI).
Props (43) - put a stamp.
Requisite (44) - an authorized representative of the organization (for example, a manager) must sign in accordance with the samples provided to the bank on the card.
Requisite (45) - the payer’s bank will put a mark (stamp), and its authorized representative will put his signature.
Requisite (60) - indicate the payer’s tax identification number (if there is one).
Requisite (61) - indicate the recipient’s TIN.
Requisite (62) - the bank employee will enter the date the order was received by the payer’s bank.
Details (71) - here the bank employee will indicate the date of debiting the funds from the payer’s account.
Details (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 – taxpayer making payments to individuals.
The full list of statuses is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Details (102) - indicate the payer’s checkpoint.
Details (103) - indicate the recipient’s checkpoint.
Props (104) - specify the value of KBK (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 or 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).
Details (106) - when paying tax and customs duties, indicate the value of the payment basis. In particular:
TP – payments of the current year;
ZD – voluntary repayment of debt for expired tax (calculation, reporting) periods in the absence of a requirement 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 Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to 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 indicating the value is established in paragraph 8 of Appendix 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
When paying customs duties, indicate the identification code of the customs authority. This procedure is established in paragraph 8 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 the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (108) - specify:
When making tax payments - the number of the document that is the basis for the payment.
Example:
TR – number of the tax authority’s request for payment of tax (fee); RS – number of the decision on installment plan. Etc.
A complete list of values is given in paragraph 9 of Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
When paying customs duties, follow the procedure for filling out the details given in paragraph 9 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (109) - specify:
- when paying tax payments and customs duties - the value of the date of the payment basis document, 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 Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013;
- when paying other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Requisite (110) - “Payment type” does not need to be filled in for payment orders drawn up after December 31, 2014.
SAMPLES OF PAYMENT ORDERS:
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Fill out the payment order in 2016 in accordance with Appendix 3 to the regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P. You can see the details that need to be entered on payments for any calculations in the table below. All details are clearly presented on the payment sample.
Features of filling out payment slips by institutions
The specifics of indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
In the letter of the Federal Treasury dated April 14, 2016 No. 07-04-05/05-274 it is clarified that when issuing payment orders to reflect transactions in accounts No. 40302 “Funds received for temporary disposal” (hereinafter referred to as account No. 40302) without indicating the budget classification codes of the Russian Federation, with the exception of the transactions listed below.
In this case, in the details “104” – “109” of the order for the transfer of funds, the value zero (“0”) is indicated.
Registration of individual details of payment orders in order to correctly transfer funds from accounts No. 40302 for the payment of taxes, fees and other payments administered by tax authorities, as well as customs, is carried out taking into account the specifics established respectively by Appendices 2 and 3 of the Rules.
As for other payments, they are processed in the manner established by Appendix 4 of the Rules.
What changes to take into account when filling out a payment order in 2016
When issuing a payment order in 2016, you need to take into account the following innovations.
First of all, the filling of TIN, KPP, OKTMO in payment slips has been clarified. Thus, the Ministry of Finance of Russia, by order No. 148n dated September 23, 2015, clearly defined how many characters to write in the TIN, KPP and KBK of a payment order for taxes and contributions from March 28, 2016. The TIN cannot begin with 00, and the BCC must not consist only of zeros. The order also clarifies that in company payments, the TIN cannot exceed 10 characters, and in orders from “physicists” - 12 characters. In this case, the first and second characters cannot be zero. The number of digits for KBK (20), OKTMO (8 or 11) and the unique accrual identifier UIN (20 or 25) has also been determined. Please note that starting from 2016, fill out the UIN in the payment order if your institution pays taxes and fees upon request. After all, it is from this document that you can take the code.
In other cases, enter the value “0” in field 22. Previously, such clarifications were given by the Ministry of Finance in a letter dated April 18, 2014 No. 02-08-12/18188. From March 28, this will be enshrined in the rules for filling out payment orders.
Table with changes
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Field name |
The essence of the changes |
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We clarified how to fill out the TIN field, and when this field can be left blank |
Individuals do not indicate TIN only if they have filled out field 108 |
Individuals do not indicate the TIN if they filled out field 108 (SNILS) or field 22 (UIN). In all other cases, a TIN consisting of 12 digits must be indicated |
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We clarified how to reflect the numerical values of codes |
The rules do not specify how many characters must be in numeric fields |
UIN – 20 or 25 digits |
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The checkpoint consists of nine digits, the first two digits cannot be zeros |
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KBK consists of 20 digits |
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OKTMO includes 8 or 11 digits |
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Basis of payment |
The list of payment basis values has been expanded. Codes have been introduced for paying customs duties through terminals and ATMs |
The following codes are valid: DE, PO, CT, ID, IP, TU, BD, IN, KP, OO (clause 7 of the Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n) |
Codes for paying customs duties through terminals and ATMs have been added to the current codes: |
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Identifier |
Document codes that identify individuals have been added |
There are 24 codes for documents of individuals (clause 6 of the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n) |
26 – permission to store and carry hunting weapons |
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Payment type |
Field 110 in payment orders does not need to be filled in. The Russian Ministry of Finance abolished this requirement as of January 1, 2015 (subparagraph “d”, paragraph 2 of the appendix to the order of the Russian Ministry of Finance dated October 30, 2014 No. 126n). However, there were no similar changes in the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. Therefore, in practice, some banks required this field to be filled in with zero values. As of March 28, 2016, the problem was finally resolved. Field 110 can be left blank (subclause 1.3 clause 1 of the Bank of Russia Directive No. 3844-U dated November 6, 2015) |
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Details for filling out a payment order in 2016 for any calculations
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Payment field number |
Field name |
How to fill out |
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Payment order number |
Indicate the payment order number in accordance with the numbering accepted by the institution. Please note that the number cannot exceed six characters (Appendix 11 to the regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P, clause 6 of Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n) |
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Date of execution of the payment order |
Enter the date of the payment: on paper - in the format DD.MM.YYYY, for example 04/14/2016; in electronic form – in a format approved by the bank |
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Payment type |
Record the type of payment: “urgent”, “telegraph”, “mail”. Another value may be specified if provided by the bank. If the payment is processed electronically, instead of words, indicate a special code set by the bank, or leave the field blank |
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Transferred amount |
Indicate the amount being transferred in capital letters, without abbreviating the words “rubles” and “kopecks”. For example, Twenty thousand rubles |
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Amount of payment |
Enter the payment amount in numbers, separating rubles and kopecks with a “-” sign. If there are no kopecks, put an “=” sign after the number. For example, 20,000= |
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Payer's name |
Mark the name of the institution |
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Checking account |
Indicate the payer's bank account number |
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Name of the bank |
Enter the name and location of the bank |
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Enter your bank identification code |
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Account number |
Enter the payer's bank account number |
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payee's bank |
Indicate the name and location of the recipient's bank |
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Mark the BIC of the recipient's bank |
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Account number |
Enter the bank account number of the recipient of the funds |
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Recipient |
If the recipient is an organization or bank, indicate the full or abbreviated name, if an individual - full name and TIN (if available), if an entrepreneur - full name and legal status |
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Account number |
Enter the recipient's bank account number |
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Type of operation |
Enter the payment document code. For payment order – 01 |
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Payment order |
Please indicate the order of payment in accordance with the law: 1 – when you transfer payments under writs of execution that provide for compensation for harm caused to life and health, as well as when paying claims for alimony; 2 – making payments under executive documents that provide for payment of severance pay and wages to former or current employees, as well as payment of royalties; 3 – when paying the current salaries of employees, when writing off debts for taxes and fees on behalf of the tax inspectorate. Also, 3 is set when writing off debt for payment of insurance premiums on behalf of the control services of state extra-budgetary funds; 4 – when transferring payments under writs of execution for other monetary claims; 5 – listing the remaining payments in calendar order, including taxes and contributions that your institution transfers (Article 855 of the Civil Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603) |
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Provide a unique payment ID. This detail should be reflected in payment orders only if it is established by the recipient of the funds and communicated to the payer (clause 1.1 of the Bank of Russia Directive No. 3025-U dated July 1, 2013). When paying current taxes, fees, and insurance premiums calculated by payers themselves, the identifier is not set. Recipients of funds identify incoming payments based on TIN, KPP, KBK, OKTMO (OKATO) and other payment details. Therefore, in the “Code” field when transferring current taxes and contributions, it is enough to indicate the value “0”. Do not leave field 22 blank. Otherwise, the bank may not accept the document for execution. |
Sample payment order 2016 with explanation of fields
Payment information in the payment order
Payment information that must be included in payment order in 2016 for the payment of taxes and insurance premiums, include:
- budget classification code – field 104;
- OKTMO code – field 105;
- basis of payment – field 106;
- tax period (when transferring taxes) – field 107;
- number of the document on the basis of which the payment is transferred – field 108;
- date of the document on the basis of which the payment is transferred – field 109;
- purpose of payment – field 24.
Fill out all these details in accordance with: Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013 - if you are transferring taxes; with Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n - if you are transferring insurance premiums. For more information on how to fill in the relevant fields of the payment order, see the information in the tables below.
Details by which the identity of the payment is recognized when paying institution fees
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Payment field number |
Field name |
Information that should be in this field or field code |
Explanation and how to fill out |
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Payer status |
Payer of insurance premiums (legal entity) |
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Specify budget classification code 2 |
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Enter the OKTMO codes in the payment slip. They are contained in the All-Russian Classifier of Municipal Territories. For municipalities, OKTMO codes consist of 8 characters, and for populated areas - of 11. The best option is to clarify the code in your territorial fund |
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Basis of payment |
Appendix No. 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n |
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Taxable period |
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Document Number |
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Payment type |
Details by which the identity of the payment is recognized when paying taxes (fees) by the institution
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Payment field number |
Field name |
Information that should be reflected in the field or field code |
Explanation and how to fill out |
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Payer status 2 |
The payer of taxes or fees is a legal entity |
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Tax agent |
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Specify the budget classification code |
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Record the OKTMO codes. They are contained in the All-Russian Classifier of Municipal Territories. For municipalities, OKTMO codes consist of 8 characters, and for populated areas - of 11. The best option is to clarify the code with your inspection |
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Basis of payment |
Current year payments |
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Voluntary repayment of debts for expired tax periods in the absence of a requirement from the tax inspectorate to pay taxes (fees) |
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Repayment of debt at the request of the tax inspectorate |
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Repayment of overdue debt |
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Repayment of deferred debt |
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Repayment of restructured debt |
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Repayment by the debtor of debt during the procedures applied in a bankruptcy case |
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Repayment of debt suspended for collection |
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Repayment of debt according to the inspection report |
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Repayment of debt under a writ of execution |
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Repaying the investment tax credit |
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Taxable period |
Monthly payments |
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Quarterly payments |
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Semi-annual payments |
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Annual payments |
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Document Number |
Indicate the document number that is the basis for the payment |
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Enter the date of the document on the basis of which the tax is calculated |
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Payment type |
From January 1, 2015, field 110 in payment orders may not be filled in (order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n and letter of the Treasury of Russia dated April 3, 2015 No. 07-04-05/05-215.). However, experts from the Central Bank of the Russian Federation still recommend setting zero there (letter dated December 30, 2014 No. 234-T). Therefore, in order for the payment to reach its destination, indicate zero |
Changes in payment orders came into force on March 28, 2016. They were approved by order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n. They must be taken into account so that payments go out without errors and end up in the personal accounts of tax authorities correctly.
Let's take a closer look at what needs to be taken into account when filling out payment orders from March 28, 2016.
What are the changes in payment orders since March 28, 2016
To ensure that your payments this year do not fall into the category of “unclear”, look at what is in effect changes in payment orders fromMarch 28, 2016. That's what has changed.
TIN in the payment order since 2016.
According to the new rules, the TIN always contains 10 characters for legal entities and 12 characters for individuals. The first and second characters of the "TIN" cannot simultaneously take the value zero ("0").
If the payer does not have a TIN, he can indicate the code of the foreign organization in accordance with the registration certificate issued to the foreign organization. It contains 5 characters, and all characters (digits) of the foreign organization code cannot simultaneously take the value zero (“0”).
Checkpoint in payment orders since 2016.
The checkpoint in the payment order in 2016 is written as it is indicated in the notice of registration. There are 9 characters in the "Checkpoint" field of the payer and the "Checkpoint" of the recipient. The first and second characters cannot simultaneously take the value zero (“0”).
Payment type in payment order since 2016
Since 2016, companies may not fill out field 110 - type of payment (Order of the Ministry of Finance dated October 30, 2014 No. 126n). However, the Central Bank of the Russian Federation recommends not leaving the field empty, but setting “0”. Otherwise, the payment may not go through (letter dated December 30, 2014 No. 234-T).
UIN in a payment order since 2016: where to get it
The UIN in the payment order is indicated in field 22 “Code” and in field 24 “Purpose of payment”. If you transfer the payment voluntarily, then you do not need to fill out this detail - you simply have nowhere to get the UIN in the payment order. Therefore, in field 22 simply put “0”. You cannot leave the field empty, as the payment may not go through and your company will be in debt.
It’s another matter if you pay taxes or insurance premiums not voluntarily, but at the request of controllers. The UIN code is assigned by the recipient of the payment, i.e. tax officials or fund employees. You must take UIN for payment orders from 2016 at the request of the inspectors themselves. If the requirement does not contain a UIN value, then simply enter “0”.
Field 107 in a payment order in 2016 sample
Field 107 in the payment order in 2016 indicates the tax period for which you are making the payment. This attribute contains 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (".").
The first two characters show the periodicity:
- "MS" - monthly payments;
- "Q" - quarterly payments;
- "PL" - semi-annual payments;
- "GD" - annual payments.
The fourth and fifth digits are the month number of the current reporting year, for quarterly payments - the quarter number, for semi-annual payments - the half-year number. The month number can take values from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.
In the third and sixth characters, simply put a dot (".") to separate the indicators. In 7 - 10 digits of the indicator tax period in the payment order write the year for which you pay tax.
How to fill out field 107 sample
Let's assume the company transfers VAT for the 1st quarter of 2016. In field 107 “Tax period” enter “KV.01.2016”. This is what it will look like on a payment order.
If you are not making a payment for current payments, but, for example, paying off a debt at the request of the tax authorities, enter a special code in field 107:
- "TR" - the payment deadline established in the tax authority's request for the payment of taxes (fees);
- "RS" - the date of payment of part of the installment amount of tax in accordance with the established installment schedule;
- "FROM" - date of completion of the deferment;
- "RT" - the date of payment of part of the restructured debt in accordance with the restructuring schedule;
- "PB" - the date of completion of the procedure applied in the bankruptcy case;
- "PR" - date of completion of the suspension of collection;
- "IN" - the date of payment of part of the investment tax credit.
Read also « " And " ».
Field 101 in the payment order since 2016
In field 101in payment order since 2016 you need to indicate the payer status. When paying taxes, two statuses are mainly used:
01, if the company pays tax for itself - “01”,
02, if the company pays tax as a tax agent.
In all payments for insurance premiums, the status “08” is entered in field 101 in the payment order.
Please note that an error in the status results in the payment not being included in the correct personal account in the tax database. And for one “face” a debt appears, and for another - an overpayment of the same amount. Therefore, it is better not to make errors in the status.
And this is a complete list of payer statuses that are indicated in payments:
Payment status | Who points |
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taxpayer (payer of fees) - legal entity |
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tax agent |
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federal postal service organization that drew up an order for the transfer of funds for each payment by an individual |
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tax authority |
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Federal Bailiff Service and its territorial bodies |
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participant in foreign economic activity - legal entity |
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customs Department |
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payer - a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who has established a law office, head of a peasant (farm) enterprise) transferring funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation |
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taxpayer (payer of fees) - individual entrepreneur |
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taxpayer (payer of fees) - a notary engaged in private practice |
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taxpayer (payer of fees) - a lawyer who has established a law office |
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taxpayer (payer of fees) - head of a peasant (farm) enterprise |
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taxpayer (payer of fees) - another individual - bank client (account holder) |
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taxpayer making payments to individuals |
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a credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals |
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participant in foreign economic activity - individual |
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participant in foreign economic activity - individual entrepreneur |
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a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties |
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organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner |
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credit organization (branch of a credit organization), payment agent, who drew up an order for the transfer of funds for each payment by an individual |
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responsible member of a consolidated group of taxpayers |
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member of a consolidated group of taxpayers |
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authorities monitoring the payment of insurance premiums |
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payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
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guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products |
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founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case |
Field 106 in the payment order in 2016
In field 106 in the payment order in 2016“Base of payment” is indicated. It has two signs. If you indicate “0” in field 106, tax authorities, if it is impossible to unambiguously identify the payment, will independently classify the payment as one of the grounds. Most likely, inspectors will not immediately identify the error, and all this time you will be in debt. So when filling out the payment, immediately indicate the correct value.
Payment basis code in field 106 | When to use |
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current year payments |
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voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees) |
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current payment of an individual - bank client (account holder), paid from his bank account |
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repayment of debt at the request of the tax authority to pay taxes (fees) |
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repayment of overdue debt |
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repayment of deferred debt |
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repayment of restructured debt |
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repayment by the debtor of debt during the procedures applied in a bankruptcy case |
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repayment of debt suspended for collection |
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repayment of debt according to the inspection report |
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debt repayment according to the writ of execution |
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repayment of investment tax credit |
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repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied in a bankruptcy case |
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repayment of current debt during bankruptcy procedures |
Payment basis codes that have been added since March 28, 2016
customs receipt order, with the exception of customs receipt orders, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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adjustment of the declaration for goods, with the exception of adjustments of declarations for goods, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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executive document |
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collection order |
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requirement for payment of customs duties, with the exception of claims for payment of customs duties, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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documents of financial and economic activities of customs authorities |
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collection document |
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agreement on interaction when large payers pay total payments centrally |
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declaration for goods, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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customs receipt order, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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adjustment of the declaration of goods, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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requirement for payment of customs duties, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law N 311-FZ using electronic terminals, payment terminals and ATMs |
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other cases |
Bank of Russia dated November 6, 2015 N 3844-U.
The main changes concern the procedure for indicating information identifying the payer (recipient of funds) in payment documents. Changes have also been made to the rules for specifying information identifying a payment.
Most of the changes are technical in nature and will not have a significant impact on the procedure for filling out payment orders.
The number of characters in the fields of the payment order has been established to indicate the INN, KPP, KBK, OKTMO and UIN
(paragraphs 4, , 8 p. 1; subparagraphs “b”, “c”, “e” clause 2; subparagraphs “b”, “c”, “h” clause 3, paragraphs. paragraphs “b”, “c”, “f”, paragraph 4 of the Appendix to Order No. 148n)
Information on the number of characters (digits) of TIN, KPP, KBK, OKTMO and UIN was previously contained only in regulatory legal acts that determined the structure of these details. Now such information is also included in the Rules for filling out payment orders.
At the same time, the additions made did not change either the order in which these details are indicated in the payment order, or the number of characters (digits) in them.
As before, the value of the payer’s “TIN” detail (field 60) consists of:
10 characters - for a legal entity;
12 characters - for an individual
The value of the recipient's "TIN" detail (field 61) consists of only 10 characters, since the recipient of tax payments, insurance premiums, penalties and fines is not an individual.
The payer's "Checkpoint" details (field 102), the recipient's "Checkpoint" (field 103) consists of 9 characters.
In this case, “TIN” and “KPP” cannot begin with two zeros (“00”). That is, you cannot specify, for example, "0024876865".
Number of characters for:
UIN (field 22 "Code") is 20 or 25 characters;
- KBK (field 104) is 20 characters;
In this case, all signs of the KBK, OKTMO code or UIN cannot simultaneously take the value “0”.
If there is no UIN in the “Code” detail (field 22), the value zero (“0”) is indicated.
The rules for filling out field 60 "TIN" by foreign companies that do not have a TIN have been clarified
(Paragraph 6, Clause 1 of the Appendix to Order No. 148n)
Such companies indicate in field 60 the code of a foreign organization (FIO) in accordance with the certificate of registration with the tax authority.
Unlike the INN, the KIO consists of 5 characters (digits). In this case, all KIO signs cannot simultaneously take the value zero (“0”).
The list of cases when individuals (with the exception of individual entrepreneurs, persons engaged in private practice, heads of peasant farms) may not fill out field 60 “TIN” has been expanded
(Paragraph 10, Clause 1 of the Appendix to Order No. 148n)
Before the changes came into force, according to the Rules, individuals could not indicate their TIN in the payment order only if they indicated information about the individual in field 108 of the identifier. This is used, for example, SNILS, series and number of a passport or driver's license, as well as other data specified in clause 6 of Appendix No. 4 of the Rules.
From March 28, 2016, the individual payer’s TIN can also be omitted if the UIN is specified in field 22 “Code”.
In the absence of a UIN, it is necessary to indicate the registration address at the place of residence of the payer - an individual (in the absence of a place of residence, the address at the place of residence of the person is indicated).
If there is neither INN nor UIN, then field 108 must be filled in the payment order, which indicates the identifier of information about the individual in accordance with clause 6 of Appendix No. 4 to the Rules.
Added new types of identifiers for individuals
(clause "d" clause 4 of the Appendix to Order No. 148n)
When transferring funds to extra-budgetary funds, the identifier of information about the individual is indicated in field 108 of the payment order. This can be an individual insurance number in the Pension Fund (SNILS), series and number of a passport or driver’s license, etc.
Before the identifier its type is indicated, for example, 14 - SNILS, 01 - passport of a citizen of the Russian Federation, 22 - driver's license, etc.
After the amendments come into force, the following can be indicated as identifiers of information about an individual:
Hunting license (type "25");
Permission to store and carry hunting weapons (type "26").
Cases have been established for the mandatory completion of field 60 "TIN" by individual entrepreneurs, persons engaged in private practice, heads of peasant farms
(clause "a" clause 2 of the Appendix to Order No. 148n)
The specified persons fill out field 60 "TIN" without fail, if in the detail "101" of the payment order one of the statuses from "09" to "14" is indicated and at the same time in the detail "Code" (field 22) there is no UIN.
The payer status of persons engaged in private practice has been clarified when they transfer insurance premiums
(clause "c" clause 5 of the Appendix to Order No. 148n)
Notaries engaged in private practice, lawyers who have established a law office, as well as heads of peasant farms, when transferring insurance premiums, indicate “08” in detail “101” of the payment order.
The list of payment basis values has been expanded
(paragraph "g", paragraph "e", paragraph 3 of the Appendix to Order No. 148n)
The value of the payment basis is indicated in detail "106". Codes for paying customs duties through terminals and ATMs have been added to the existing codes:
Payment basis value |
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Declaration of goods |
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Customs receipt order |
Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.
FILES
To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.
Payment code
Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.
Field 9- Account number. This refers to the payer's account number (20-digit combination).
Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.
Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.
Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19– payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.
Field 23– reserve. Leave it blank.
Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43– payer’s stamp. Placed only on a paper version of the document.
Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45– bank marks. On the paper form, the banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– INN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61– Recipient’s TIN. Similar to paragraph 28.
Field 62– date of receipt at the bank. Fills the bank itself.
Field 71– write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.
Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.
Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.
Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).
Additional nuances
Typically, the payment form must be drawn up in 4 copies:
- The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
- The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
- 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
- The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.
