Payment order. Step by step instructions for filling

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Specialists of the Ministry of Finance approved new rules that must be observed when filling out payment orders in 2014 for the transfer of taxes, fees and other payments.

The document states new order filling in the main fields and specifying information identifying the payment that must be observed, starting from January 2014. The procedure for filling out payment orders, approved by order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n, will become invalid.

The main changes regarding the procedure for filling out payment orders for the transfer of taxes, fees and other payments:

    • attribute "101" has more values;
    • in the attribute "105" instead of OKATO codes, now you need to put OKTMO codes;
    • attribute "106" is supplemented with new values;
    • clarified the procedure for filling in the requisite "108";
    • the number of payment types in the requisite "110" has been reduced (from January 1, 2015, it is not necessary to fill in);
    • From March 31, 2014, a new requisite "Code" will appear.

Filling in the requisite "101"

This attribute, which indicates the status of the person who pays the tax or insurance premium, has more values. Now, when filling out a payment, you need to choose from 26 values, and not 20, as it was before. As before, when transferring taxes, the accountant of a company that is a tax agent must indicate status 01 or 02. New values ​​​​appeared, for example, for members of a consolidated group, statuses 21 and 22 are provided.

In addition, the Russian Ministry of Finance clarified status 08. From January 1, this value must be indicated when listing any insurance premiums. Until 2014, there was ambiguity about this status: the FSS advised to indicate 08 in the requisite "101", and 01 or 14 in the PFR.

Filling in the requisite "105"

From January 1, 2014, in the requisite "105" of the payment order for the payment of taxes, it is necessary to put down the OKTMO codes (All-Russian classifier of territories of municipalities) instead of OKATO codes. At the same time, it is necessary to indicate the OKTMO code of that urban or rural settlement (intra-urban territory of cities of federal significance, urban district, municipal district), on the territory of which funds are mobilized from the payment of tax, collection and other payments. If the tax is paid on the basis of a tax return, the designated field must contain the OKTMO code in accordance with this tax return.

In this regard, taxpayers and tax agents, starting from January 1, 2014, when filling out tax returns(before the approval of their new forms) it is recommended to put the OKTMO code in the field "OKATO code".

In order to unambiguously identify budgetary payments to the financial authorities of the subjects Russian Federation together with the UFK and the Federal Tax Service of Russia, it was instructed to update the table of correspondence between OKATO codes and OKTMO codes. It is better for organizations to clarify in advance in their inspection which codes to put in payment orders after January 1.

Filling in the requisite "106". Reason for payment

According to the new rules, the attribute "106" is supplemented with the following values ​​for the basis of payment:

    • IN - repayment of the investment tax credit;
    • TL - repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt in the course of the procedures applied in the framework of a bankruptcy case;
    • RK - repayment by the debtor of the debt included in the register of creditors' claims in the course of the procedures applied in the framework of the bankruptcy case;
    • ZT - repayment during the specified procedures of the current debt.

Filling in the requisite "108". Number of the document that is the basis for the payment

In order No. 126n dated October 30, 2014, officials of the Ministry of Finance clarified the procedure for filling out requisite 108 - “Document number that is the basis for payment” ().

According to this order, if the status of the payer is indicated, other than "03", "16", "19", "20", the document number takes the following form:

    • "DE" - the last 7 digits from the number of the customs declaration (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.

Filling in the requisite "110". Type of payment (From January 1, 2015, it is not necessary to fill in)

The changes also affected the requisite "110" of the payment order, which indicates the type of payment. Previously, there were 11 types of payments, and from January 1, 2014, in accordance with the new rules, the indicator of the type of payment can take the following values:

    • PE - payment of penalties;
    • PC - payment of interest.

Otherwise, zero "0" must be specified. Thus, when paying a tax (fee), including an advance payment, a contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities, the attribute "110" contains the value "0". It is assumed that such a simplification will help to avoid errors that usually occurred when filling in this attribute.

New props "Code"

From March 31, 2014, a new attribute 22 - "Code" will appear in payment orders. This attribute will contain such a parameter as a unique accrual identifier (UIN), which is designed to enable banks to transfer information about the payment to the state information system on state and municipal payments (GIS GPM). You can find out this code in the IFTS and funds.

The unique accrual identifier (UIN) consists of 23 characters: the first three characters take the value "UIN", the characters from the 4th to the 23rd correspond to the value of the unique accrual identifier. To highlight information about the UIN after writing it, you must use the "//" symbol.

Until March 31, 2014, the UIN indicator must be included in the "Purpose of payment" variable, and it must be indicated first.

Some moments

According to the new order, the transfer order Money made up of only one CSC code. One order with one code budget classification only one value of the basis of payment and type of payment can be filled.

If it is impossible to specify a specific value of the indicator, the details "106" - "110" and "Code" of the order shall contain zero "0".

In the order of the Ministry of Finance dated October 30, 2014 No. 126n, officials clarified that when indicating the number of the corresponding document, the “No” sign is not necessary (From 2015, the rules for filling out payment orders will change again).

An example of filling out a payment order for the payment of taxes, fees and other payments

The company "Active" (TIN 7707098890 / KPP 770701001) transfers to the budget advance payment for corporate property tax for 2013 in the amount of 100,000.00 rubles. on the basis of the declaration submitted to the INFS of Russia.

The following details were used to complete the payment order:

    • TIN 7707081688/KPP 770701001 - UFK of the Ministry of Finance of Russia for the city of Moscow (IFTS of Russia No. 7 for the city of Moscow), personal account 40100770007;
    • Control Federal Treasury in Moscow;
    • Name of the bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow, 705;
    • Account number - 40101810500000090090;
    • Bank BIC - 044583001;
    • Correspondent account number or sub-account of the bank in which the UFK of Russia account for Moscow is opened - no.

Payment order is one of the documents that the enterprise accountant fills out (and it is very important not to confuse it with). A payment order is created based on another document that confirms the need for payment. It can be a purchase invoice or an invoice for payment. Until 2018, changes were introduced regarding the rules for filling out the payment order form. In order not to worry about where to get the form, everyone can download it at the tax office for free, you can also see a sample of filling it out there.

Payment order- this is a document in the preparation of which three parties are involved, these are the seller, the buyer and the intermediary (by analogy with, where these are the employer, employee and representative of the personnel department). Acting as intermediaries banking institutions or financial institutions. Creating your own business is not difficult, it is important to understand what payments you will need to make. Paying taxes is an important aspect when writing a business plan.

The order can be drawn up, filled out and sent electronically, as well as filled out on paper. There is absolutely no difference in this. The main thing is to know how to do it correctly and where to find the form that is currently up to date. The requirements for the correct execution of the document are contained in the Regulations of the Bank of Russia "On the rules for the transfer of funds" dated June 19, 2012. Remittance must always be accompanied by confirming events.

For the payer, it is important to know all the features of carrying out operations for the transfer of taxes and fees to the budget of the Russian Federation. With regard to tax amounts, the taxpayer must fill in the following field numbers 101, 104, 105, 106, 107, 108, 109, 110.

In addition, the payment order requires the following information:
form code;
Title of the document;
payment type;
Document Number;
Date of preparation;
payer's account number;
TIN;
TIN of the bank, account number;
recipient details;
beneficiary's bank details.

The correct indication of all the necessary data guarantees that the operation will be carried out correctly and your money will not be lost. The TIN of the payer is the identifier of the originator in the FSS. It is mandatory.

The basis for the payment is the application of the payer of VAT and other fees, the calculations can be viewed online, the new execution of the order for payment is also available on the website.
The order of entering information is indicated in the example of filling out, a payment order is an important document that is necessary in order to make an insurance payment. Even if the payer does not have enough funds in the account to carry out the operation, when they arrive, it will be carried out.

Since 2016 Pension Fund established new rules for filling out documentation for the payment of taxes and payments to the FIU. How to fill out this document in accordance with the new rules? If the taxpayer independently performs this operation, then it is tedious to enter the number 0 in the “code” field. This is necessary so that the program that will read this document does not give an error, since fields and lines should not be empty. If the payment is made by an organization, then the UIN is put in this field. This is a unique code that is assigned to each organization during registration. If the tax is paid by the payer, the requirement of the fund says that you must indicate the code that is indicated in the requirement. If it is not marked there, then you need to do the same as in the case of an independent payment, voluntary.

Check out the latest amendments to Article 159 of the Criminal Code of the Russian Federation

The field at number 101 is intended for putting down a number in it, which reflects the status of the taxpayer. These are numbers that can take values ​​from 01 to 14.
01 - legal entities;
02 - tax agents;
06 - participant in foreign economic activity;
08 - for organizations that collect taxes and contributions to the budget;
09 - IP;
10 - for private notaries;
11 - for lawyers from their own offices;
12 - for farm business;
13 - for individuals who are clients of the bank;
14 - a payer who pays contributions in accordance with tax code to an individual.
If a payment is made for insurance premiums, then code 08 is indicated.

Line number 106 should contain information on the basis of payment. There are 10 of them, then 4 more are added to them: these are the operations of the customs authority DK, PC, KK, TK. Which one to specify can be found in the order of the Ministry of Finance.

Purpose of payment when paying taxes in tax service Russian Federation is required. Personal income tax and other contributions are transferred from the salary of employees.
Line number 107 is intended to fill in the period for which the payment is made.

There may be four options:
per month (MS);
quarterly contribution (Q);
taxes for six months (PL);
over the past year (YY).

Above are the values ​​\u200b\u200bthat are filled in as the first characters to fill in the period, the following numbers are the number of the month for monthly payments, quarter for quarterly, half a year - for semi-annual, for annual this value will look like 00.

Field 110 in the payment order from 2018, sample

To fill out a tax order for personal income tax, the following values ​​\u200b\u200bare indicated in field number 110:
transfer of tax or fee (TS);
for the transfer of penalties (PE);
interest payment (PC);
sanctions transfers (SA).

Payment documents for payment of personal income tax (income minus expenses) must be filled out in the same way. The money transfer will be carried out if each requisite is specified correctly, the system can automatically make contributions to the budget on the specified date. Income tax, payments for employees, and so on can be paid by Sberbank only on the basis of a payment order. An example with decryption, as well as instructions for filling out the document, can be provided by the bank.

Lines 102 and 103 in the document must contain a checkpoint - this is the code for the reason for registration. The following is the year for which the payment is made. For example, a payment is made for the first quarter of 2018 - Q.01.2018.

Such a payment order has a standard form, its form is specified in the Regulations of the Bank of Russia. A typical template is form 0401060. In field 105, the purpose of the payment is indicated, OKTMO is indicated, earlier the OKATO code was filled in the line. The order of the Ministry of Finance was issued on November 12, 2013. Since the beginning of 2014, a change has been introduced regarding organizations that pay insurance tax and fees.

Filling out a payment order in 2018

For currency transaction you need to select the appropriate tab, the details are filled in the same way.

Sample 1

If you have questions, consult a lawyer

You can ask your question in the form below, in the online consultant window at the bottom right of the screen or call the numbers (24 hours a day, seven days a week):

Today, one of the dominant types of non-cash payments in the Russian Federation is the execution of a payment order. But, despite their widespread use, when generating payment orders, questions often arise about the correct filling in of the document fields. Especially often, legislators change the requirements for providing information positioning the status of the payee and the factor of direction of the payment. This is requisite 110 in the payment order. Let's talk about the features of filling it out in 2018.

General provisions about the document

The payment order form, like all other forms of documents for which settlements are made, was prepared and approved by the Central Bank of the Russian Federation in Regulation No. 383-P dated 06/19/2012. It also presents the methodology, adhering to which the document is filled out, and in Appendix No. 3 - its approved form, indicating numbered fields for ease of filling. We will not list all the payment details, since only 110 field. In payment order 2018 year, or rather in the requirements of the Central Bank for filling it out, so far there have been no changes, since the last adjustments were approved quite recently - in August 2017. Let's look at the ups and downs of processing this requisite.

Payment order: type of payment in field 110

Code 110 in the payment order indicates the type of payment and is placed in the beneficiary information block. Note that the requirements of the Central Bank of the Russian Federation for the design of this field change quite often. It seems that this is due not only to interdepartmental disagreements and imperfection of legislative norms, but also to the development of technologies.

So, the Ministry of Finance of the Russian Federation by order No. 126n dated 10/30/2014 canceled filling in line 110 of the payment order from 2015, but almost at the same time, the Central Bank of the Russian Federation notes the need to fill in this field and in letter No. 234-T dated 12/30/2014 establishes the obligation to put down in marks "0".

The situation has changed in the past year. By order of the Central Bank of the Russian Federation of July 5, 2017 No. 4449-U, new changes were made to Regulation No. 383-P regarding the rules for transferring money. They began to operate from 08/08/2017. We will explain the reasons for the next adjustment and tell you which payments they will affect.

The Bank of Russia had to update the requirements for filling in this field due to the adoption new edition law "On national payment system» No. 161-FZ dated 06/27/2011. In essence, the changes in question were the result of the deployment state program on the introduction of domestic payment systems, the advantage of which is independence from foreign instruments and sanctions.

Payment order: field 110 in 2018

Filling in requisite 110 today is provided only in cases where the payment is addressed to an individual, and he receives funds from the country's budget. Such payments are:

  • Monetary maintenance / allowance / remuneration / employees of state institutions;
  • Remuneration of personnel of state institutions, municipal organizations, as well as state non-budgetary funds;
  • Scholarships allocated by the state;
  • Pensions, compensation and other social payments from the Pension Fund;
  • Lifetime maintenance of judges.

If the payment falls under any of the categories indicated in the list, then the type of payment in the payment order 2018 in field 110 is marked with the number "1". It is quite possible that over time this list will expand, since the law No. 161-FZ does not exclude such a possibility.

When making other payments, the rule still applies - field 110 in the payment is not filled out. This is true even for:

  • Transfers of a mandatory nature to the treasury;
  • Settlements made by companies, entrepreneurs and individuals.

So, filling in line 110 in the payment order in 2018 has become mandatory so far only for money transfer operations individuals from budget funds.

Let's find out whether it is necessary to fill in field 110 in the payment order from 2016. Here is a sample fill.

For a long time, disputes about whether it is necessary to fill in field 110 of the payment did not subside. But now officials have finally come to a consensus on what to write in this field. Details in our article.

See also "How to fill out a payment order in 2016"

New rules for filling in field 110 of a payment order

Initially in the field payment type 110 in the payment order in 2016 should have indicated:

  • "PE" - when paying a penalty;
  • "PC" - when paying interest;
  • "0" - when paying taxes, advance payments or fines.

In 2015, specialists from the Ministry of Finance, in order to reduce the payment details, suggested that payers leave this field blank. But the Bank of Russia insisted that everyone put “0” in field 110.

This inconsistency between the Ministry of Finance and the Central Bank led the payers into confusion. But in practice, it gave rise to situations where, following the position of the Ministry of Finance, the payer was faced with the fact that his payments were not accepted in banks. But in March of this year, the controversy ended. The Central Bank issued Instruction No. 3844-U dated November 6, 2015, according to which field 110 in the payment order from 2016 may be left blank.

  • New rules for filling out payment orders for personal income tax
  • Changes in legislation in 2017

On what form to make a payment in 2016

Payment must be made on a special form. It is given in Appendix 2 to the Bank of Russia Regulation No. 383-P dated June 19, 2012. You can download it on the website of the magazine "Salary".

For your convenience, we have prepared several samples of already completed payment orders, with which you can quickly draw up your own settlement document. For example, here is a sample, if needed, and such a sample.

For our subscribers, all payments go through the first time. After all, they use ready-made samples of payment orders posted in the electronic journal. Get access to payments and you - (or, then the subscription will begin two hours after payment).

It is important to correctly fill in the payer status field

Payment type 110 in payment order in 2016, as we found out, you can not fill it out, but field 101 “Payer status” cannot be left empty. This prop shows who is transferring the money.

If the sender of funds is the payer himself, you must specify the code - 01, if the tax agent - 02, when paying insurance premiums, enter - 08 in this field. And if the payer makes any payments to individuals. persons, here you need to put the code 14.

How many characters to indicate in the TIN and KPP

The departments not only came to an agreement on how to fill out field 110 in the payment order from 2016, sample which is presented above, but also indicated how many characters need to be indicated in such details as TIN, KPP.

So, the TIN of organizations should contain 10 characters, and individuals - 12. A foreign company can specify a code that consists of 5 digits. But for all payers there is general rule- the first two digits of the code cannot take the value "0".

The checkpoint consists of 9 characters, and the first two also cannot be zero at the same time. The value of the checkpoint must be taken from the certificate of registration

Remember: the TIN and KPP fields cannot be left empty.

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

NEW PAYMENT ORDER - PAYMENT in 2019

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

What kind of budget item should be filled in the payment? The rules for filling out new payment orders in 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

Was

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

It became

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

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

FAQ

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

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

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

No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. Exception - settlements with presentation electronic means 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 indicated only in payments on hard copy, V 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//

Put the checkpoint and OKTMO of that separate subdivision 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

Rules for processing all other payments, except for taxes, contributions and payment of municipal and public 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
  1. 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.

  2. 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.

  3. 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.

  4. 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 ...