Personal income tax payment for January. Sample of filling out a payment order (personal income tax for employees)
It is no secret that payment order details must be filled out very carefully. After all, if you make a mistake, your tax will be considered unpaid. Accordingly, you will have to transfer the tax amount to the budget again. And if you discover an error after the end of the established payment period, you will also have to pay a penalty. The editors of the site are ready to talk about the intricacies of processing a payment order for personal income tax.
Sample of filling out personal income tax payment form 2019
In order for the money to reach its intended destination, it is necessary to correctly fill out the payment order for the transfer of the obligatory payment. Payment order form approved Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P“Regulations on the rules for transferring funds” (hereinafter referred to as Regulation 383-P).
The procedure for filling out payment slips for paying taxes is established by Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”
Basic provisions
Tax payment can be made by the taxpayer himself or by another person for him (clause 1 Article 45 of the Tax Code of the Russian Federation). Tax payment is carried out in the currency of the Russian Federation (Clause 5, Article 45 of the Tax Code of the Russian Federation).
In case of non-payment or incomplete payment of the tax within the established period, the tax is collected in the manner provided for in articles , , 48 Tax Code of the Russian Federation.
Filling rules
The payment order is divided into fields, each of which has its own number. Unique numbers are fixed in Regulation 383-P.
Let's consider the values of the main fields of this document, which most often raise questions when filling out.
- Field No. 16. Enter the name of the recipient. When the payment is intended for the Federal Tax Service, then in addition to the name of the branch or department of the regulatory body, the abbreviated name of the Federal Treasury body should be indicated.
- Field No. 18. Indicate the type of operation - in the case of payments, the operation means the transfer of money on the basis of an order and you must always enter the code “01”.
- Fields No. 19, No. 20 and No. 23. The value of the details is not indicated if the bank does not have special requirements for completion.
- Field No. 21. Here you should indicate the order of payment in accordance with the standards Art. 855 Civil Code of the Russian Federation. When paying personal income tax, code 5 “Other payments not specified in the paragraphs above” is entered.
- Field No. 22. Designed to indicate the UIP code. It is almost always set to “0”. You will only have to fill in a specific digital value if the Federal Tax Service specifies the UIP in its request for the transfer of taxes.
- Field No. 101. Characterizes the payer status. There are more than 20 of them, but when paying personal income tax, the following are used: “01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent.
- Field No. 102. Payer checkpoint. Organizations that have separate divisions transfer the calculated and withheld amounts of personal income tax, both at their location and at the location of each of their separate divisions (clause 7). Federal Tax Service specialists (letter dated 10/14/16 No. BS-4-11/19528@) note that in the case where each separate division of an organization is assigned a separate checkpoint, a payment order for the payment of personal income tax indicating this code must be issued for each such separate subdivision. Moreover, this procedure also applies in the case when the registration of several separate divisions is carried out in accordance with clause 4 of Art. 83 of the Tax Code of the Russian Federation at the location of one of them.
- Field No. 104. BCC is indicated. This field must be approached with special attention, because if you make an error in this code, taxes (penalties and fines) may be credited to a completely different type of payment.
|
Tax name |
|
|
Personal income tax on income the source of which is a tax agent |
182 1 01 02010 01 1000 110 |
|
Personal income tax (individual entrepreneur “for yourself”) |
182 1 01 02020 01 1000 110 |
|
Personal income tax for individuals (not individual entrepreneurs) |
182 1 01 02030 01 1000 110 |
|
Penalties for personal income tax on income the source of which is a tax agent |
182 1 01 02010 01 2100 110 |
|
Penalties for personal income tax (individual entrepreneur “for yourself”) |
182 1 01 02020 01 2100 110 |
|
Penalties for personal income tax for individuals (not individual entrepreneurs) |
182 1 01 02030 01 2100 110 |
|
Penalties for non-payment of personal income tax by a tax agent: |
182 1 01 02010 01 3000 110 |
|
Fine for personal income tax (individual entrepreneur “for oneself”) |
182 1 01 02020 01 3000 110 |
|
Personal income tax fine for an individual (not an individual entrepreneur) |
182 1 01 02030 01 3000 110 |
- Field No. 105. Indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) in accordance with the All-Russian Classifier of Territories of Municipal Formations (OKTMO). If the payment is made on the basis of a declaration, you can take the code directly from it.
- Field No. 106. Basis of payment. A complete list of possible designations is specified in clause 7 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N.
- Field No. 107. In this field, the payer indicates the period for which taxes are paid. The full list of possible designations is specified in clause 8 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N. If it is impossible to determine the period, “0” is set.
In this case, the taxpayer will have to generate several separate settlement documents with different indicators of the tax period, in a situation where the legislation on taxes and fees provides for more than one deadline for paying the tax payment and specific tax payment dates are established for each deadline.
For example, in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation for personal income tax the following payment deadlines are established:
- No later than the last day of the month in which payments were made - when paying the taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay.
- No later than the day following the day of payment of income to the taxpayer - when paying all other income, including wages and income in kind.
- Field No. 108. In this field you need to indicate the number of the Federal Tax Service request for which the tax or fine is paid. If the payment is made voluntarily or due to an approaching payment deadline, “0” is entered.
- Field No. 109. In this field you must include the date of signing the document on the basis of which the payment is made (clause 10 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N). The value here can also be zero.
- Field No. 110. This field is not filled in.
Sample payment form for personal income tax 2019
Sample payment slip for penalties for personal income tax 2019
Errors in personal income tax payment orders
Payment order details must be filled out very carefully. After all, if you make a mistake in them, your tax will be considered unpaid. Accordingly, you will have to re-transmit the tax amount to the budget, as well as pay penalties (if you discover the error after the end of the established payment period).
The most important details include (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):
- Federal Treasury account number;
- name of the recipient's bank.
Errors in other details are not critical, because the money will still go to the budget. The error can be corrected by clarifying the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation).
What do sample payment orders look like in 2017? What has changed is new requirements for filling out payment orders.
Samples are presented for payment orders relating to personal income tax, simplified tax system, and other contributions paid to state funds
What does the 2017 payment order consist of?
A payment order created to generate and reflect the amount required for the payment of taxes, fees and contributions for the purpose of insuring employees of an enterprise is carried out on form 0401060. Each field has a separate number. It is necessary to fill out the document in accordance with the KBK for paying tax deductions and making contributions, which is carried out in 2017.
At the same time, in 2017 the following features should be taken into account:
It is impossible to apply the BCCs in force in 2016; for example, the BCCs for contributions to the Pension Fund are outdated.
The data on line 110 in the PDF has also changed.
In 2017, the information to be filled in regarding contributions and tax amounts is the same:
1. Paragraph 1 describes the name of the organization.
3. In column 3, enter the payment number, which is written not in words, but in numbers.
4. Clause 4 consists of the date the notification was completed. Here you need to follow these rules:
if the document is submitted on paper, the full date is entered, following the format DD.MM.YYYY;
The electronic version involves recording the date in the format of the credit institution. The day is indicated by 2 digits, the month by two, and the year by four.
5. In paragraph 5, record one of the values: “urgent”, “by telegraph”, “by mail” or another indicator determined by the bank. You can leave the column empty if the bank allows it.
6. In paragraph 6, write the payment amount. In this case, rubles are written in words, and kopecks are listed in numbers. Rubles and kopecks are not reduced or rounded. If the amount to be paid is a whole amount and does not have small change, then pennies separated by commas may not be recorded. In the “Amount” line, the amount is set, followed by the equal sign “=”.
7. Clause 7 contains the amount to be paid, determined in numbers. Rubles are separated from change using a dash sign “–”. If the number is an integer, then an equal sign “=” is placed after it.
8. Paragraph “8” contains the name of the payer; if it is a legal entity, you need to write the name in full, without abbreviations or abbreviations.
9. In paragraph 9, enter the number of the payer’s account registered with the banking institution.
11. Point 11 shows the bank code identifying the institution where the payer of taxes and contributions is served.
12. Paragraph 12 consists of the correspondent account number of the taxpayer’s bank.
13. Clause 13 determines the bank that will receive the transferred funds. Since 2014, the names of Bank of Russia branches have changed, so check this issue on the official website of the financial institution.
14. Point 14 consists of the bank identification code of the institution receiving the money.
15. In column 15 you should write down the number of the corresponding bank account to which contributions are transferred.
16. Line 16 contains the full or abbreviated name of the enterprise receiving the funds. If this is an individual entrepreneur, write down the full last name, first name and patronymic, as well as legal status. If this is not an individual entrepreneur, it is enough to indicate the citizen’s full name.
17. Column 17 records the account number of the financial institution receiving the money.
18. Props 18 always contains the encryption “01”.
19. As for detail 19, nothing is recorded here unless the bank makes a different decision.
20. 20 props also remain empty.
21. Line 21 requires determining the order of the amount to be paid in a figure corresponding to legislative documents.
22. Requisite 22 presupposes a classifier code for the amount to be paid, whether it be contributions or tax deductions. The code can consist of either 20 or 25 digits. The details exist if they are assigned by the recipient of the money and are known to the taxpayer. If an entrepreneur independently calculates how much money he should transfer, there is no need to use a unique identifier. The institution receiving the money determines payments based on the numbering of TIN, KPP, KBK, OKATO. Therefore, we indicate the code “0” in the line. The request of a credit institution is considered illegal if, when recording the TIN, you need to additionally write information about the code.
23. Leave field 23 blank.
24. In field 24, describe the purposes for which the payment is made and its purpose. It is also necessary to indicate the name of goods, works, services, numbering and numbers used in documents according to which payment is assigned. These can be agreements, acts, invoices for goods.
25. Requisite 43 includes affixing the IP seal.
26. Field 44 consists of the signature of an authorized employee of the organization, manager or corresponding authorized representative. To avoid misunderstandings, the authorized representative must be entered on the bank card.
27. Line 45 contains a stamp; if the document is certified by an authorized person, his signature is sufficient.
28. Requisite 60 records the taxpayer’s TIN, if available. Also, those who recorded SNILS in line 108 or the identifier in field 22 can enter information in this line.
29. The recipient’s TIN is determined in detail 61.
30. In line 62, the employee of the banking institution enters the date of submission of the notification to the financial institution related to the payer.
31. Field 71 contains the date when money is debited from the taxpayer’s account.
32. Field 101 records the payer status. If the organization is a legal entity, write down 01. If you are a tax agent, enter 02. Coding 14 applies to payers who settle obligations with individuals. This is just a small list of statuses; a more complete one can be found in Appendix 5 to the order of the Ministry of Finance of Russia, which was issued in November 2013 and registered in the register under number 107n.
33. Field 102 consists of the checkpoint of the payer of contributions and taxes. The combination includes 9 digits, the first of which are zeros.
34. Field 103 – checkpoint of the recipient of funds.
35. Line 104 indicates the BCC indicator, consisting of 20 consecutive digits.
36. Props 105 shows the OKTMO code - 8 or 11 digits, they can be recorded in the tax return.
37. In detail 106, when making customs and tax payments, record the basis of the payment. TP is indicated if the payment concerns the current reporting period (year). ZD means the voluntary contribution of money for obligations occurring in past reporting periods, if there are no requirements from the tax office for payment.
Where can I get a complete list of possible values? In paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to the order of the Ministry of Finance of Russia, issued in 2013.
If other deductions are made or it is impossible to record a specific indicator, write “0”.
38. Requisite 107 is filled in in accordance with the purpose of the payment:
if taxes are paid, the tax period is fixed, for example, MS 02.2014;
if customs payments are made, the identification code of the customs unit is indicated;
you need to deposit money in relation to other contributions - write “0”.
39. Payment of tax contributions involves entering a paper number, which serves as the basis for the payment.
40. What data is recorded in field 109?
if tax revenues and deductions to the customs authorities are to be paid, determine the date of the paper that is the basis for the payment, pay attention to the presence of 10 digits in the encoding (the full list of indicators can be found in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia, registered in November 2013);
if other money is transferred to state budget funds, write “0”.
In field 110 there is no longer a need to fill in the type of deductions.
Features of drawing up line 107 in the payment slip for 2017
Accountants are interested in the subtleties of filling out line 107, located in the payment document in 2017. Detail 107 indicates the tax period when the contribution or tax is paid. If it is not possible to determine the tax period, “0” is entered in column 107.
What components does the tax period indicator consist of and what does it indicate, experts shared:
The 8 digits of the combination differ in their semantic meaning;
2 digits are considered separating digits and are therefore separated by a dot.
The value of detail 107 determines the frequency of payment:
monthly regularity (MS);
quarterly (QW);
semi-annual (PL);
annual (AP).
What do the signs mean?
The first 2 characters indicate the frequency of payment of money.
4-5 characters provide information regarding the month number of the reporting period; if we are talking about quarterly payments, the quarter number is fixed; for semi-annual deductions, the semi-annual number applies. As for the monthly designation, it can be a figure from 01 to 12. The quarter number consists of the values 01–04. The half-year number is recorded as 01–02.
3-6 signs of props 107 are always separated by dots.
Digits 7-10 contain the year in which contributions are paid.
If the payment is made only once a year, then the 4th and 5th digits are represented by “0”.
Samples of how to fill out line 107 in a payment slip for 2017
What might examples of field 107 look like in a payment order for 2017? Examples are presented below:
Tax reporting period in line 107 of the payment document
The tax period is recorded in payment slips in 3 cases:
if payments are made in the current reporting period;
if the reporting person independently discovers erroneously indicated data on the tax return;
upon voluntary payment of additional tax amounts for the past reporting period, if a requirement has not yet been received from the tax authority regarding the need to pay fees;
The value of the tax period for which additional funds are deposited or paid is recorded.
If any type of debt that has arisen is being repaid, be it an installment debt, deferred or restructured, and a bankruptcy case is being considered for an enterprise with debts or an outstanding loan, it is necessary to record a specific number indicating the day on which the amount of money was paid. The payment deadline is indicated as follows:
TR – fixes the payment period, which is determined in the notification received from the tax authority to pay the required amount;
RS – the number when part of the installment debt in relation to tax contributions is paid, taking into account the installment schedule;
OT – focuses on the end date of the deferment period.
RT is the date when a certain share of the restructured debt is paid, which corresponds to the schedule.
PB is the number when the procedure comes to an end, which occurs when the organization goes bankrupt.
PR – the number when the suspension of debt collection ends.
In – fixes the date of payment of the share of the investment loan for taxes.
If the payment intends to repay the debt and is carried out in accordance with the audit report or according to the writ of execution, “0” is recorded in the value of the tax reporting period. If the tax amount is transferred before the due date, then the head of the enterprise fixes the future tax period in which the payment of fees and tax deductions is planned.
The order of deductions in the 2017 payment order
What order the payer follows is reflected in the payment slip, namely in column 21. What is the order of deducted amounts? This is the sequence of money debits that a financial institution follows when processing requests from a client. The issue of monitoring the queue is settled by the bank, but the accountant should not completely rely on outsiders; oversee this process yourself.
In each payment order, in field 21, write down the order from 1 to 5. To which order can current deductions be attributed? No less than the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control authorities, they are classified as the third priority. That is, in field 21 you need to write 3.
Current earnings accrued to the organization's employees are also a third-priority payment. Experts spoke in more detail about the order of payments:
The first priority is assigned to payments made under writs of execution that provide for payment for compensation for damage that resulted in deterioration of health and life. This also includes the transfer of money for collection of alimony payments.
Secondly, payments related to severance pay and salaries to former and current employees, and remuneration to authors of intellectual activity are recorded.
The third priority applies to deductions for wages paid to employees. Also, in the third place, it is allowed to write off the debt incurred in relation to the payment of taxes and fees in connection with a notification received from the tax service. Insurance premiums paid on behalf of regulatory and audit authorities also occupy third place.
Other monetary claims are distributed in the fourth order.
The remaining deductions adhere to the calendar queue - the current amounts of deductions that are directly related to taxes and contributions.
Table. Status of payer of contributions and taxes in 2017
Column 101 of the payment order contains information about the status of the payer of funds. The status can be determined based on the information specified in Appendix 5 to the order of the Ministry of Finance, registered under number 107n. We have already talked about the main statuses above, the rest are reflected in the following table:
| Status number (enter in field 101) | The meaning of payer status in 2017 |
| 01 | taxpayer (payer of fees) - legal entity |
| 02 | tax agent |
| 03 | federal postal service organization that drew up an order for the transfer of funds for each payment by an individual |
| 04 | tax authority |
| 05 | Federal Bailiff Service and its territorial bodies |
| 06 | participant in foreign economic activity - legal entity |
| 07 | customs Department |
| 08 | payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) that transfers funds to pay insurance premiums and other payments to the budget |
| 09 | taxpayer - individual entrepreneur |
| 10 | taxpayer - notary engaged in private practice |
| 11 | taxpayer - lawyer who established a law office |
| 12 | taxpayer - head of a peasant (farm) enterprise |
| 13 | taxpayer - another individual - bank client (account holder) |
| 14 | taxpayer making payments to individuals |
| 15 | 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 |
| 16 | participant in foreign economic activity - individual |
| 17 | participant in foreign economic activity - individual entrepreneur |
| 18 | a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties |
| 19 | organizations and their branches transferring funds withheld from the wages (income) of a debtor - an individual to repay debts on payments to the budget on the basis of an executive document |
| 20 | 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 |
| 21 | responsible member of a consolidated group of taxpayers |
| 22 | member of a consolidated group of taxpayers |
| 23 | authorities monitoring the payment of insurance premiums |
| 24 | payer - individual person who transfers funds to pay insurance premiums and other payments to the budget |
| 25 | 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 |
| 26 |
How to fill out field 101 in a payment slip in 2017?
An example of how to correctly fill out all lines of a payment order in 2017 is presented below.
Let’s say a limited liability company with the name “Success” uses a simplified taxation system and operates in the Elninsky district of the Smolensk region. The final indicators for the 1st quarter of 2017 reflected the company’s revenue within the range of 350,000 rubles. There are no preferential tax rates for the income share in the region.
Therefore, the advance amount passing through the simplified tax system, due for the transfer on the completion of the organization’s activities in the 1st quarter of 2017, is:
350,000 * 6% = 21,000 rubles.
This means that the payment order, registered under number 71 on April 14, 2017, will talk about the transfer of money to the tax authority in the form of an advance payment under the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. An accountant or other accountable person must correctly fill out a payment order for this amount.
So, in accordance with the transfer of tax, the fifth order of payment for tax deductions, insurance premiums and other types of payments is entered in field 21.
In line 101, record 01, because the company transfers tax revenues. In field 104, set the KBK for payment of tax amounts according to the simplified taxation format for income - 18210501011011000110. In line number 105 we write - OKTMO Elninsky district of the Smolensk region - 66619000. In line 106, record TP, and in rook 07 - KV 01.2017, which means movement funds for the 1st quarter of 2017. In section 108 set “0”, in field 109 – also “0”.
Line 22 indicates the LLC’s payment of current tax deductions and contributions, which the enterprise calculated on its own, so we write “0”. The UIN in this case is not recorded. On line 24, provide additional information regarding the transfer of money.
A clear example of what is correct from the point of view of tax accounting and reflection of the cash flow of an enterprise is given below. In a green shade - line numbers of the payment order.
Changes in payment orders from January 1, 2017
The organization pays taxes and insurance premiums, guided by the same filling rules, which come into force on January 1, 2017. The changes affected the filling of fields 107–110.
Another important change is that the BCC relating to insurance premiums has undergone adjustments. New BCCs begin to operate in December 2016.
Sample payment order for insurance payments to state funds from January 1, 2017
Below is a sample of filling out a payment slip regarding the payment of insurance premiums in 2017. In the payment order, you must indicate the details of your tax office, but not the Pension Fund of the Russian Federation or the Social Insurance Fund (as before).
Sample payment slip for advance payment for the 1st quarter of 2017
Sample payment order for an advance payment for the 1st quarter of 2017 under the simplified tax system, income minus expenses
filling rules in a convenient table
The rules for filling out payment orders when transferring payments to the budget in 2017 are determined by Order of the Ministry of Finance of Russia dated November 12, 2013 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;
- third parties who pay taxes or insurance premiums “for others.”
The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments are received as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it recommends paying attention to the table, which contains a breakdown of the fields of the payment order and provides recommendations for drawing up and filling out individual codes. The table already takes into account all changes that came into force on January 1, 2017.
| Payment field | Filling | |
| Payer information | ||
| TIN | Enter the TIN of the payer in the budget (including the tax agent). In this case, the first and second characters cannot immediately be zeros. The field may not be filled in for individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, the TIN must be indicated. | |
| checkpoint | Specify the checkpoint of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals indicate zero (“0”) in this field. For organizations, the first and second characters cannot be zeros at the same time | |
| Payer | Organizations (separate divisions) indicate their name of the organization | |
| Individual entrepreneurs indicate the surname, first name, patronymic (if any) and in brackets - “IP”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information. | ||
| Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information. | ||
| Lawyers who have established law offices indicate their last name, first name, patronymic (if any) and in brackets - “lawyer”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information. | ||
| The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - “peasant farm”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information. | ||
| Information about the payer (if taxes are paid by a responsible member of a consolidated group of taxpayers) | ||
| TIN | Indicate the TIN of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time. | |
| If the payment order is drawn up by a member of a consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group, whose tax obligation is being fulfilled | ||
| checkpoint | Indicate the checkpoint of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time. | |
| If the payment order is drawn up by a member of a consolidated group, the field indicates the checkpoint of the responsible member of the consolidated group, whose obligation to pay tax is fulfilled | ||
| Payer | Indicate the name of the responsible participant in the consolidated group of taxpayers. | |
| Field number | Field code | Field code value |
| Payer status | ||
| 101 | 1 | Taxpayer (payer of fees) – legal entity |
| 2 | Tax agent | |
| 6 | Participant in foreign economic activity – legal entity | |
| 8 | An organization (individual entrepreneur) that transfers other obligatory payments to the budget | |
| 9 | Taxpayer (payer of fees) – individual entrepreneur | |
| 10 | Taxpayer (payer of fees) – notary engaged in private practice | |
| 11 | Taxpayer (payer of fees) – a lawyer who has established a law office | |
| 12 | Taxpayer (payer of fees) – head of a peasant (farm) enterprise | |
| 13 | Taxpayer (payer of fees) - another individual - bank client (account holder) | |
| 14 | Taxpayer making payments to individuals | |
| 16 | Participant in foreign economic activity – individual | |
| 17 | Participant in foreign economic activity - individual entrepreneur | |
| 18 | A payer of customs duties who is not a declarant, who is obligated by Russian legislation to pay customs duties | |
| 19 | Organizations and their branches that withheld funds from the salary (income) of a debtor - an individual to repay debts on payments to the budget on the basis of a writ of execution | |
| 21 | Responsible participant of a consolidated group of taxpayers | |
| 22 | Member of a consolidated group of taxpayers | |
| 24 | Payer – an individual who transfers other obligatory payments to the budget | |
| 26 | 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 repay 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 | |
| 27 | Credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system, not credited to the recipient and subject to return to the budget system | |
| 28 | Legal or authorized representative of the taxpayer | |
| 29 | Other organizations | |
| 30 | Other individuals | |
| KBK | ||
| 104 | Budget classification code (20 digits) | |
| OKTMO | ||
| 105 | In the payment order, the organization must indicate OKTMO in accordance with the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits) | |
| Basis of payment | ||
| 106 | 0 | Contributions for injuries |
| TP | Tax payments (insurance contributions) of the current year | |
| ZD | Voluntary repayment of debts for expired tax periods in the absence of a requirement from the tax inspectorate to pay taxes (fees) | |
| TR | Repayment of debt at the request of the tax inspectorate | |
| RS | Repayment of overdue debt | |
| FROM | Repayment of deferred debt | |
| RT | Repayment of restructured debt | |
| VU | Repayment of deferred debt due to the introduction of external management | |
| ETC | Repayment of debt suspended for collection | |
| AP | Repayment of debt according to the inspection report | |
| AR | Repayment of debt under a writ of execution | |
| IN | Repaying 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 during bankruptcy | |
| RK | Repayment by the debtor of debt included in the register of creditors' claims during bankruptcy | |
| ST | Repayment of current debts during the specified procedures | |
| Tax period and document number | ||
| Field value 106 “Basis of payment” | The value that must be indicated in field 107 “Tax period indicator” | The value that must be specified in field 108 “Document number” |
| When filling out the field, do not put the “No” sign | ||
| TP, ZD | See table below | 0 |
| TR | The payment deadline established in the request for payment of taxes (fees). Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the request for payment of taxes (insurance premium, fees) |
| RS | The date of payment of a portion of the installment tax amount in accordance with the established installment schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Installment decision number |
| FROM | Deferment end date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Postponement decision number |
| RT | The date of payment of part of the restructured debt in accordance with the restructuring schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Restructuring decision number |
| PB | The date of completion of the procedure used in the bankruptcy case. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | |
| ETC | The date on which the suspension of collection ends. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the decision to suspend collection |
| IN | Date of payment of part of the investment tax credit. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the decision on granting an investment tax credit |
| VU | External management completion date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”) | Number of the case or material considered by the arbitration court |
| AP | 0 | Inspection report number |
| AR | 0 | Number of the enforcement document and the enforcement proceedings initiated on the basis of it |
| 0 | 0 | 0 |
| Tax period, if the basis of payment is “TP, ZD” | ||
| Description | ||
| The first two digits of the indicator are intended to determine the frequency of payment of taxes (insurance premiums, fees) established by the legislation on taxes and fees | ||
| MS | Monthly payments | |
| HF | Quarterly payments | |
| GD | Annual payments | |
| In the 4th and 5th digits of the tax period indicator, enter the number: | ||
| from 01 to 12 | Month | |
| from 01 to 04 | Quarter | |
| 01 or 02 | Half-year | |
| In the 3rd and 6th digits of the tax period indicator, put dots as dividing marks | ||
| The year for which the tax is transferred is indicated in 7–10 digits of the tax period indicator | ||
| When paying tax once a year, enter zeros in the 4th and 5th digits of the tax period indicator | ||
| If the annual payment provides for more than one deadline for paying the tax (fee) and specific dates for paying the tax (fee) are established for each deadline, then indicate these dates in the tax period indicator | ||
| For example, the payment frequency indicator is indicated as follows: | ||
| "MS.03.2017"; "KV.01.2017"; "PL.02.2017"; "GD.00.2017" | ||
| Date of payment basis document | ||
| Payment basis code (field 106) | What date is entered in field 109 | |
| TP | date of signing the tax return (calculation) | |
| ZD | «0» | |
| TR | date of the tax authority's request for payment of tax (insurance contribution, fee) | |
| RS | date of decision on installment plan | |
| FROM | date of decision to postpone | |
| RT | date of decision on restructuring | |
| PB | date of the arbitration court's decision to initiate bankruptcy proceedings | |
| ETC | date of decision to suspend collection | |
| AP | date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense | |
| AR | date of the writ of execution and the enforcement proceedings initiated on its basis | |
| IN | date of decision to grant investment tax credit | |
| TL | date of the arbitration court ruling on the satisfaction of the statement of intention to repay the claims against the debtor | |
| Payment order | ||
| Field number | The value that the field takes | Reasons for writing off funds |
| 21 | 3 | When transferring taxes and mandatory insurance contributions (as well as penalties and fines for these payments), the values “3” and “5” can be indicated in field 21 “Payment order”. These values determine the order in which the bank will make payments if there are not enough funds in the organization's account. The value “3” is indicated in payment documents issued by tax inspectorates and branches of extra-budgetary funds during forced debt collection. The value “5” is indicated in payment documents that organizations draw up independently. Thus, other things being equal, orders from organizations to transfer current tax payments will be executed later than requests from regulatory agencies to pay off arrears. This follows from the provisions of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603 |
| 5 | ||
| Unique Payment Identifier (UPI) | ||
| Props number | Props value | |
| 22 | The “Code” field must contain a unique payment identifier (UPI). This is 20 or 25 characters. The UIP must be reflected in the payment order only if it is established by the recipient of the funds. The values of the UIP must also be communicated to payers by recipients of funds. This is stated in paragraph 1.1 of the Bank of Russia instruction dated July 15, 2013 No. 3025-U. | |
| When paying current taxes, fees, insurance premiums calculated by payers independently, additional identification of payments is not required - the identifiers are KBK, INN, KPP and other details of payment orders. In these cases, it is enough to indicate the value “0” in the “Code” field. Banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service of Russia dated April 8, 2016 No. ZN-4-1/6133). | ||
| If the payment of taxes, fees, and insurance premiums is made at the request of regulatory agencies, the value of the UIP must be indicated directly in the request issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the Federal Tax Service of Russia dated February 21, 2014 No. 17-03-11/14–2337 | ||
Based on materials from: taxpravo.ru, buhguru.com
Payment order in 2018-2019 - you will see a sample of this document in this article. What is its form, what are the rules for filling it out, have there been any changes recently? Let's look at how to fill out a payment order in 2018-2019.
Payment order form in 2018-2019 (download form)
A payment order is a form according to OKUD 0401060. It is contained in Appendices 2 and 3 to the Bank of Russia Regulation “On the Rules for Transferring Funds” dated June 19, 2012 No. 383-P. You can download the payment order on our website.
The form has long been familiar to everyone. It has been in effect for many years and has never changed fundamentally.
Filling out a payment order in 2018-2019
When filling out a payment order, you should be guided by:
- regulation No. 383-P;
- Order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budgetary system of the Russian Federation” dated November 12, 2013 No. 107n - when drawing up payments for taxes, fees and contributions.
Let's present a short step-by-step instruction. In this case, we will focus on filling out the details of a paper order, although at present few people make payments simply on a form. As a rule, special accounting programs are used for this, and for electronic payments, software of the “Bank-Client” type is used.
Step 1. Indicate the number and date of the payment.
Payment orders are numbered in chronological order. The number must be non-zero and contain no more than 6 characters. The date in a paper document is given in the format DD.MM.YYYY. In an electronic order, the date is filled in in the format established by the bank.
Step 2. Specify the type of payment.
It can have the meaning “Urgent”, “Telegraph”, “Mail”. A different value or its absence is possible if such a filling procedure is established by the bank. In an electronic payment, the value is indicated in the form of a code established by the bank.
Step 3. Payer status.
It is indicated in field 101, but only for payments to the budget. The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The typical payer may find the following useful:
- 01 - taxpayer (payer of fees) - legal entity;
- 02 - tax agent;
- 06 - participant in foreign economic activity - legal entity;
- 08 - payer - a legal entity (individual entrepreneur) transferring funds for payment of insurance premiums and other payments to the budget system of the Russian Federation;
- 09 - taxpayer (payer of fees) - individual entrepreneur;
- 10 - taxpayer (payer of fees) - a notary engaged in private practice;
- 11 - taxpayer (payer of fees) - lawyer who established a law office;
- 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise;
- 13 - taxpayer (payer of fees) - another individual (bank client (account holder));
- 14 - taxpayer making payments to individuals;
- 16 - participant in foreign economic activity - an individual;
- 17 - participant in foreign economic activity - individual entrepreneur;
- 18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
- 19 - 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 in payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in in the prescribed manner;
- 21 - responsible participant in the consolidated group of taxpayers;
- 22 - participant of a consolidated group of taxpayers;
- 24 - payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
- 25 - 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 the amount 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 for limits of the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products;
- 26 - 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 repay 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;
- 27 - credit organizations or their branches that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
- 28 - participant in foreign economic activity - recipient of international mail.
Read more about payer status in this material .
Step 4. Specify the payment amount.
The amount of the paid amount in the payment order is given in numbers and words.
The amount in words is indicated from the beginning of the line with a capital letter - in rubles and kopecks (kopecks are written in numbers). In this case, the words “ruble” and “kopeck” are written in full, without abbreviation. If the amount is in whole rubles, then kopecks may not be indicated.
In the amount of numbers, rubles are separated from kopecks by a “-” sign. If the payment is without kopecks, put an “=” sign after the rubles.
For example:
- the amount in words “Twelve thousand three hundred forty-five rubles fifty kopecks”, in numbers “12 345-50”;
- or the amount in words “Ten thousand rubles”, in numbers “10,000=”.
In the electronic order, the payment amount is indicated in numbers in the format established by the bank.
Step 5. Fill in the payer's details.
- TIN and checkpoint;
- name or full name, if you are an individual entrepreneur or other self-employed person;
- bank details: account number, name of the bank, its BIC and correspondent account.
As a rule, the details are already entered into the program, so you do not have to fill them out. At the same time, if you, for example, have several current accounts, make sure to indicate the one from which you were going to transfer money.
Step 6. Fill in the recipient's details.
They are the same as those of the payer:
- TIN and checkpoint;
- Name;
- account details.
If a payment order for the payment of taxes is filled out, then the corresponding UFK is indicated as the recipient, and next to it in brackets is the name of the revenue administrator (inspectorate or fund). Payment details can be obtained from the Federal Tax Service or the fund.
If the payment is not tax, the payment details are taken, for example, from the contract or invoice for payment.
Step 7. We provide additional codes and ciphers.
This is the table below the payee's bank details. It always indicates:
- Type of operation. The payment order is assigned code 01.
- Sequence of payment. Payments to counterparties and for self-payment of taxes, fees, and contributions have the 5th priority.
- Code. For current tax and non-tax payments, you need to enter 0. If the payment is made according to a document that has a UIP (unique payment identifier), a 20-digit UIP code is entered.
Step 8. Specify payment information.
If the payment is not tax, everything is simple. In field 24 you must indicate the basis on which the payment is made. This may be the number of the contract, account, etc. Information about VAT (rate, tax amount) is also provided here or a note is made: “VAT is not subject to.”
In tax payments, you additionally need to fill out a number of cells above field 24.
First of all, the BCC is reflected in accordance with the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
Read about the currently used BCCs in this article .
Next comes the OKTMO code in accordance with the All-Russian Classifier of Municipal Territories (approved by order of Rosstandart dated June 14, 2013 No. 159-ST). It must match the OKTMO in the declaration for the relevant tax.
The next cell indicates the two-digit code of the payment basis. The main codes are as follows:
- TP - payments of the current year;
- ZD - voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees);
- TR - repayment of debt at the request of the tax authority to pay taxes (fees);
- AP - repayment of debt according to the inspection report.
The next field is the tax period. The format XX.XX.XXXX indicates either the frequency of payment of the tax payment or the specific date of its payment. The frequency can be monthly (MS), quarterly (QU), semi-annually (SL) or annual (YA).
Samples of filling out the tax period indicator:
MS.02.2018; KV.01.2018; PL.02.2018; GD.00.2018; 09/04/2018.
Field 110 “Payment type” is not filled in.
Step 9. Sign the payment order.
The paper payment must be signed by the person whose signature is on the bank card. The electronic order is signed by the person who owns the signature key. If there is a seal, it is affixed to a paper copy.
Example of filling out a payment order in 2018-2019: sample
Let's show a sample of filling out a payment order in 2018-2019 using a conditional example.
Let’s say the organization ICS LLC needs to pay personal income tax for September 2018 in the amount of 22,340 rubles.
Read about the deadlines established for paying personal income tax on wages in the material “When to transfer income tax from salary?” .
The specific features of the order will be:
- payer status - code 02, since the payer organization is a tax agent;
- KBK for personal income tax - 18210102010011000110;
- the basis of the payment is the TP code, since this is a payment of the current period;
- The frequency of payment is MS.09.2018, since this is a payment for September 2018.
You can download a sample of filling out a payment order - 2018-2019 on our website.
Results
The fields of the payment order can be filled in partially or completely depending on the type of payment (regular or tax). Field 22 “Code” can take the value 0 or be filled in if the payment identifier is known. For tax payments, fields 104-109 are additionally filled in in the payment order.
In order for the money to go into the budget, it is necessary to correctly fill out the payment order for the transfer of one or another obligatory payment.
Sample payment order 2019: filling rules
The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n and have not changed compared to 2018. We have summarized these basic rules in a table:
| Payment field name (field number) | Paying taxes | Payment of contributions “for injuries” to the Social Insurance Fund |
|---|---|---|
| Payer status (101) | “01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent | "08" |
| Payer INN (60) | TIN of the organization/entrepreneur | |
| Payer checkpoint (102) | KPP assigned to the Federal Tax Service to which the tax will be paid | If contributions are paid by an organization, then its checkpoint is indicated. If the payer is a separate unit (OU), then the checkpoint of this OU is placed in field 102 |
| IP in field 102 put “0” | ||
| Payer (8) | Short name of the organization/SP, full name. entrepreneur | |
| Recipient's TIN (61) | INN of the Federal Tax Service to which the tax is paid | TIN of the regional branch of the Social Insurance Fund to which the contribution is transferred |
| Recipient checkpoint (103) | Checkpoint of the Federal Tax Service to which the tax is paid | Checkpoint of the regional branch of the Social Insurance Fund to which the contribution is transferred |
| Recipient (16) | UFK by _____ (name of the region in which the tax is paid), and the specific Federal Tax Service is indicated in brackets. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 14 for Moscow)” | UFK by _____ (name of the region in which the contribution is paid), and the FSS branch is indicated in brackets. For example, “UFK for Moscow (GU - Moscow RO FSS RF)” |
| Payment order (21) | 5 | |
| KBK (104) | , corresponding to the tax/contribution paid | |
| OKTMO (105) | OKTMO code at the location of the organization/enterprise/property/transport OKTMO code at the place of residence of the individual entrepreneur When paying a trade fee, indicate the OKTMO code at the location of the retail facility in respect of which this fee is paid | OKTMO code at the location of the organization or OP/at the place of residence of the individual entrepreneur |
| Reason for payment (106) | Typically, this field contains one of the following values: “TP” - when paying tax/contribution for the current period; “ZD” - upon voluntary repayment of debts on taxes/contributions; “TR” - when repaying the debt at the request of the Federal Tax Service/FSS; “AP” - when repaying the debt according to the inspection report (before issuing a demand) |
|
| Period for which tax/contribution is paid (107) | If field 106 contains “TP”/“ZD”, then the frequency of tax payment established by law is indicated in one of the following formats: - for monthly payments: “MS.XX.YYYY”, where XX is the month number (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax on employees’ salaries for February 2019, you need to enter "MS.02.2019"); — for taxes paid quarterly: “QR.XX.YYYY”, where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid; — for semi-annual taxes (for example, Unified Agricultural Tax): “PL.XX.YYYY”, where XX is the number of the half-year (01 or 02), YYYY is the year for which the tax is transferred; — for annual payments: “GD.00.YYYY”, where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2019, you will need to enter “GD.00.2019”). If field 106 contains “TR”, then field 107 reflects the date of the request. If field 106 is “AP”, then field 107 is “0” | «0» |
| Document number (108) | If field 106 contains “TP”/“ZD”, then field 108 contains “0”. If field 106 contains “TR”, then field 108 reflects the number of the tax request for payment. If field 106 contains “AP”, then field 108 indicates the number of the decision made based on the results of the audit | «0» |
| Document date (109) | If “TP” is written in field 106, then the date of signing the declaration is entered in field 109. But, as a rule, by the time of payment the declaration has not yet been submitted, so payers put “0”. If field 106 contains “ZD”, then field 109 contains “0”. If field 106 contains “TR”, then field 109 reflects the date of the payment request. If field 106 contains “AP”, then field 108 indicates the date of the post-verification decision | «0» |
| Payment type (110) | “0” or UIN, if available | |
| Payment purpose (24) | Brief explanation of the payment, e.g. “Value added tax on goods (work, services) sold on the territory of the Russian Federation (2nd payment for the 3rd quarter of 2019).” When paying premiums for “injuries”, you must also indicate your policyholder registration number in this field | |
Please note that the table does not contain information that must be indicated in payment orders when transferring contributions for compulsory pension and health insurance, as well as contributions to VNiM. A separate material is devoted to payment orders for these contributions.
Payment order 2019: particularly important details
Certain payment order details must be filled out very carefully. After all, if you make a mistake in them, your tax/contribution will simply be considered unpaid. Accordingly, you will have to re-transmit the amount of tax/contribution to the budget, as well as pay penalties (if you discover the error after the end of the established payment period).
Such details include (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation, clause 4, clause 7, article 26.1 of the Federal Law of July 24, 1998 N 125-FZ):
- Federal Treasury account number;
- name of the recipient's bank.
Errors in other details are not critical - the money will still go to the budget. And the error can be corrected by clarifying the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation).
Payment order in 2019: sample
For your convenience, we will provide a payment order. For example, we chose personal income tax transferred to the budget by a tax agent.
Ready-made payment order samples for 2019
You will find samples of payment orders for taxes and contributions in ours. Moreover, if you indicate the code of your Federal Tax Service in the appropriate field, then in the sample payment slips you will see the details of your tax office/your Social Insurance Fund.
The best way for a tax agent to cope with the transfer of tax on salary income to the budget is a personal income tax payment order completed in accordance with all the rules. Sample 2017 – in our consultation.
Meaning
Correctly completing and submitting personal income tax reports is not enough if you need funds to pay the tax to be transferred in accordance with their purpose. To do this, you must fill out a payment order to the Federal Tax Service in accordance with all official requirements. Otherwise, the organization and the budget itself may simply not see the transferred funds. Then you will have to:
- clarify all payment details;
- check details;
- look for the mistake made.
The likelihood that money will disappear without a trace is extremely low. But in some cases, legal entities and individual entrepreneurs with staff as a safety net have to re-transmit the required amount in order to avoid troubles in the future.
Thus, paying personal income tax in 2017 with a payment order that is generated according to a specific model requires close attention to avoid making a mistake.
The 2017 personal income tax payment order form has not received any important additions or changes. Therefore, it looks exactly the same as the 2016 model.
Filling Features
To answer the question of how to fill out a personal income tax payment order correctly in 2017 so that the funds can reach their intended destination, you need to be aware of some nuances:
- On line 101, each applicant must indicate their own status. This can be an ordinary individual (13) or a tax agent (02). If this individual entrepreneur transfers tax for himself, his status is 09.
- For line 104, it is important who exactly pays the tax and what its status is: a tax agent, an individual or a merchant for himself.
- If an organization has separate divisions, then the tax must be transferred to the location of each of them (its own checkpoint, OKTMO, another Federal Tax Service). From payments under civil law contracts, “isolated companies” also deduct personal income tax according to their details. A similar procedure is established for merchants with personnel on a patent or imputation.
In order to reduce the likelihood of errors when filling out, first of all, it is worth clarifying all the details. This can be done using a special service on the official website of the Federal Tax Service of Russia. Here is the exact link to it: https://service.nalog.ru/payment/payment.html
The second option is to get a memo with the details from the tax authority.
EXAMPLE
Guru LLC is faced with the task of transferring income tax in the amount of 115,000 rubles from the wages of its personnel for March 2017 (clauses 1 and 2 of Article 226 of the Tax Code of the Russian Federation). The day of transfer of salaries to employees’ bank cards is April 10, 2017.
As a result, a 2017 personal income tax payment order completed according to all the rules should look like this:
