Sample payment order for payment of goods. Filling out a payment order for funds transfer
A payment order is a necessary document for conducting non-cash payments between legal entities and individuals through banks or other financial institutions.
A sample form for the Pension Fund, Social Insurance Fund and other funds will help you fill out this document correctly. The Bank of Russia has established a payment order form.
Payment order 2016 sample download.
Payment orders 2016 can exist both in electronic form (client-bank system or Internet bank) and on paper. Filling out the fields of the payment order is carried out on the basis of the requirements set out in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P “On the rules for transferring funds”.
Payments for taxes and other transfers to the budget of the Russian Federation have a number of their own characteristics. Only in them you need to fill out fields 101, 104-110. The payment order form must contain information about the name of the document and the form code, its number and date of preparation, as well as the type of payment. In addition, the document form provides for the indication of the main details of the payer (account number and TIN) and his banking institution (BIC - bank identification code, correspondent account number, sub-account), as well as the main details of the payee and the bank serving the recipient.
Payment order to the Pension Fund sample of 2016
Reporting to the Pension Fund in 2016 is submitted according to new rules. Accordingly, in the Pension Fund of Russia, payment orders in 2016 also need to be filled out in a new way. Below is a sample of filling out a payment order to pay contributions to the Pension Fund.
Please note that if you pay the fees yourself, you must always enter 0 (zero) in the “Code” field. This field should not be empty, since banking programs are configured in such a way that the payment will not be processed if this detail is not filled out.
If an organization pays contributions or fines (penalties) on contributions based on a request, then a unique accrual identifier (UIN) is indicated in the “Code” field. The UIN is assigned by the Fund and is indicated in the request for payment of contributions (fines, penalties). When transferring money at the request of funds, it is necessary to reflect the unique code specified by fund employees in their request. For example, UIN98765432101234567890///. If the identifier is missing, you must enter “zero” as in the case of a voluntary payment.
Sample payment order for individual entrepreneurs without employees (for themselves), lawyers, notaries:
Sample payment order for employers - organizations and individual entrepreneurs:
Payer status in payment order
The payer status in the payment order in 2016 is recorded in field "101". The payer status can take the following values:
01 - if the payer is a legal entity
02 - taxpayer - Tax agent
06 - tax payer - participant in foreign economic activity
08 - organization - payer of insurance premiums and other payments to the budget of the Russian Federation (except for payments administered by tax authorities)
09 - taxpayer or payer of fees - individual entrepreneur
10 - taxpayer or fee payer - private notary
11 - taxpayer or fee payer - lawyer who established a law office
12 - payer - head of a peasant (farm) enterprise
13 - payer of taxes or fees - another individual - bank client (account holder)
14 - taxpayers who make payments to individuals (clause 1, clause 1, article 235 of the Tax Code of the Russian Federation)
Starting from January 1, 2014, when transferring any insurance premiums, indicate status 08 in field 101
Tax period in the payment order 2016
The tax period in the payment order is indicated in field "107". The tax period code can take the following values:
First and second signs
- MS - monthly payments;
- KV - quarterly payments;
- PL - semi-annual payments;
- GD - annual payments.
The fourth and fifth digits contain: for monthly payments - the month number (from 01 to 12); for execution of quarterly payments - quarter number (from 01 to 04); for semi-annual payments - the semi-annual number (01 or 02).
From the seventh to the tenth digit the year for which the tax is paid must be indicated.
Examples: "MS.02.2016" - monthly payment for February 2016; "KV.01.2016" - payment for the first quarter of 2016; "PL.02.2014" - payment for the second half of 2014; "GD.00.2014" - annual payment for 2014; "03/01/2016" - if the legislation establishes specific deadlines for paying taxes or fees.
Payment order: download form
Download payment order form
The payment order form on paper is specified in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012, and a standard template is also presented there (form 0401060), which looks like this:
Appendix 2
to the Bank of Russia Regulations
"On the rules for transferring funds"
dated June 19, 2012 N 383-P
Filling out a payment order
Filling out a payment order must be carried out in full compliance with the requirements of Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” and Appendixes 1, 2 and 3 to this regulation. Along with this, filling out a payment order for transferring payments to the budget and extra-budgetary funds must also take into account the Orders of the Ministry of Finance. Thus, from January 2014, Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 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” comes into force.
Please note that empty details fields are not allowed. If a specific field cannot be filled in or is not necessary, then a zero is entered in it.
Changes in payment orders
The Federal Treasury provided clarifications on the new requirements for indicating information in a payment order for the transfer of payments.
By Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, new rules for indicating information in payment orders came into force on January 1, 2014.
All organizations must fill out payment orders for payment of insurance fees and taxes in a new way. One of the innovations is that instead of the OKATO code in payment orders it is necessary to put the code from the All-Russian Classifier of Territories of Municipal Entities (abbreviated as OKTMO).
OKTMO in payment orders from January 1, 2016 is indicated in field 105 “Purpose of payment”
In December 2013, the Ministry of Finance presented a table of correspondence between OKATO codes and OKTMO codes of municipalities, as well as their constituent settlements and inter-settlement territories. The full text of the document can be found on the Ministry’s website.
Based on materials from: www.yourbuhg.ru
Not everyone has yet figured out that filling out a payment order in 2017, a sample of which we provide in this material, has a number of features due to numerous changes in legislation since 2017. Let's look at them in detail.
What to follow
The sample payment order that is relevant for filling out in 2017 is fixed by the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has index 0401060.
The basic rules for filling out a payment order in 2017 are set out:
- In the Regulations of the Central Bank dated June 19, 2012 No. 383-P.
- Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.
Moreover, the second of these regulatory documents was amended and supplemented by order of the Ministry of Finance dated April 5, 2017 No. 58n. Thus, from April 25, 2017, new rules and requirements apply to filling out a payment order.
Let us immediately note that filling out the fields of a payment order in 2017 varies depending on:
- who makes the payment - the obligated person or a third party;
- what payment needs to be made - tax, insurance premium, fee;
- there is a voluntary payment or a request has already been received from the Federal Tax Service for the transfer of payment within the period specified therein.
What's new
The mentioned changes to the rules for filling out payment orders in 2017 raised two rather serious issues. Namely:
- Since this date, the controversial issue with filling out field 101 “Payer Status” has been resolved.
- Now it has been officially established exactly how to fill out payment slips for the transfer of taxes or insurance premiums by third parties.
New provisions of Instruction 107n on filling out payment orders in 2017 revised the list of payer status codes for field 101. Thus, in the case of transferring insurance premiums using the details of the Federal Tax Service, you must indicate the code:
- 01 – when contributions for employees are transferred by a legal entity;
- 09 – if the businessman makes contributions (both for his staff and himself).
Also, changes in the rules for filling out payment orders since 2017 affected code 08. From April 25, it talks about transferring non-tax payments to the budget, which are supervised by the Federal Tax Service (previously it was proposed that it would be used for contributions for injuries).
Please note that the new procedure for filling out payment orders in 2017 left unchanged the situation when an organization/individual entrepreneur transfers taxes as a tax agent. Including personal income tax for employees. In field 101 “Payer status” code 02 is still indicated.
Another new thing in filling out payment orders in 2017 is that you can transfer insurance premiums for third parties. With regard to taxes, this opportunity became available on November 30, 2016.
Here's how third parties should act when filling out a payment order in 2017:
| Features of filling out payments by third parties | |
|---|---|
| Field | What to indicate |
| "Payer's INN" "Payer checkpoint" | Details of the person for whom the payment is being made. If for an individual without a tax identification number, then enter “0” in the corresponding field, and UIN in the “Code” field. |
| "Payer" | Information about the representative who actually transfers the money |
| "Purpose of payment" | TIN and KPP (for individuals - only TIN) of the person making the payment. Then put the sign “//” and indicate the name of the payer of taxes or contributions. |
| "Payer status" | Status of the person for whom the payment is made: · 01 – for legal entities; · 09 – for individual entrepreneurs; · 13 – for individuals. |
Practice shows that a large number of questions arise when filling out fields 101 and 110 of a payment order. In 2017, field 110 “Payment Type” also underwent a change that simplifies filling out the payment form. Thus, payers of taxes and fees are allowed not to fill it out at all. The fact is that from now on, tax authorities and funds determine the type of payment according to the KBK in the payment order.
At the request of the Federal Tax Service
The procedure for filling out a payment order at the request of the Federal Tax Service has its own peculiarities. In 2017:
| Filling out a payment based on the request from the Federal Tax Service | |
|---|---|
| Field | What to indicate |
| 106 “Basis of payment” | Specify "TR". That is, repayment of the debt based on the request received from the inspectorate. |
| 107 “Tax period indicator” | The payment deadline established in the request for payment of taxes and fees. In the format "DD.MM.YYYY". |
| 108 “Document number” | Number of the request for payment of tax, insurance premium, fee |
| 109 | Date of the tax authority's request for payment of tax, insurance premium, fee |
Also, the rules for filling out a payment order in 2017 state: if the transfer of taxes, fees, and insurance premiums occurs at the request of regulatory agencies, the value of the UIP (field 22 - unique payment identifier) must be indicated directly in the request issued to the payer.
Otherwise, filling out tax fields in a payment order has not undergone major changes since 2017.
Insurance premiums for individual entrepreneurs
In the situation of filling out a payment order for individual entrepreneurs for insurance premiums, since 2017, these deductions are supervised by the Tax Service of Russia. That's why:
- recipient of payments - tax inspectorates;
- in field 101 – code 09.
In field 104 when filling out a payment order in 2017, you must enter one of the following BCCs:
- 182 1 02 02140 06 1110 160 – fixed pension contributions from the minimum wage, additional payment for such contributions;
- 182 1 02 02103 08 1013 160 – entrepreneur’s contributions to compulsory medical insurance.
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.
Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.
FILES
To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.
Payment code
Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.
Field 9- Account number. This refers to the payer's account number (20-digit combination).
Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.
Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.
Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19– payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.
Field 23– reserve. Leave it blank.
Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43– payer’s stamp. Placed only on a paper version of the document.
Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61– TIN of the recipient. Similar to paragraph 28.
Field 62– date of receipt at the bank. Fills the bank itself.
Field 71– write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.
Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.
Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.
Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).
Additional nuances
Typically, the payment form must be drawn up in 4 copies:
- The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
- The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
- 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
- The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.
News on the topic
New from 02/25/2019:According to Federal Law No. 12-FZ dated 21.02.2019, which amended the law on enforcement proceedings dated 02.10.2007 No. 229-FZ, from June 1, 2020, employers will be required to indicate codes in payment documents when paying wages and other payments to employees types of income (new details for payments to employees will appear in the payment order).
New from 05/10/2017:In the instructions of the Bank of Russiadated July 5, 2017 N 4449-U, paragraph was added 4.1 of order 383-P. Also in "Appendix 1" in details line 101 - 110:Column 1 is presented in a new edition ("101 - 109"); in column 3, paragraph two is declared invalid; etc. Excerpt: "1.3. Supplemented by Appendix 13 as amended by the Appendix to this Directive.".
New from 02/24/2017: The Federal Tax Service of Russia, in letter No. ZN-3-1/978@ dated 02/15/2017, clarified the procedure for filling out field 101 of the payment order for the transfer of insurance premiums from 01/01/2017.
Federal Tax Service of Russia in letter dated 02/03/2017 No. ZN-4-1/1931@ forpayment orders for the transfer of insurance premiumsexplained the procedure for indicating codes in the “101” field.
New from 02/17/2016: Effective from 03/28/2016 Directive of the Bank of Russia dated November 6, 2015 No. 3844-U On introducing amendments to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. According to these changes, in payment orders for the payment of taxes and fees, insurance premiums, customs and other payments to the budget system of the Russian Federation, it is not necessary to fill in detail 110 - payment type.
Excerpt from Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for carrying out transfers” water of cash"
(as amended by Bank of Russia Directives No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated November 6, 2015 N 3844-U).
Chapter 5. Settlements by payment orders
5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds through the payer's bank account or without opening a bank account of the payer - an individual to the recipient of the funds specified in the payer's order.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for a payment order on paper), payment order details numbers are established in Appendices 1 - 3 to these Regulations.
5.4. The payment order is drawn up, accepted for execution and executed electronically, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation. (as amended by Bank of Russia Directive No. 3248-U dated April 29, 2014)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of the funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The order for the transfer of funds without opening a bank account of the payer - an individual on paper must indicate the details of the payer, recipient of funds, banks, transfer amount, purpose of payment, and may also indicate other information established by the credit institution or recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account for the payer - an individual - can be drawn up in the form of an application.
The form of the order for the transfer of funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipients of funds in agreement with the bank.
Based on the order to transfer funds without opening a bank account for the payer - an individual, the credit institution draws up a payment order.
5.8. An order for the transfer of funds without opening a bank account of the payer - an individual, transmitted using an electronic means of payment, must contain information that allows you to identify the payer, recipient of funds, the transfer amount, and the purpose of the payment.
5.9. Based on the orders of payers - individuals, a credit institution can draw up a payment order for the total amount and send it to the bank of the recipient of funds, to the recipient of funds agreed with the bank of the recipient of funds, to the recipient of funds using the register method or orders of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of these Regulations may be applied.