How do I fill out a payment order?

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How do I fill out a payment order?

From the beginning of 2014, the Order came into forceMinistry of Finance of the Russian Federation of 12.11.2013 №107n "On approval of the Rules for specifying information in the details of orders to transfer money to pay the budget system of Russia" (hereinafter - order number 107n). Therefore, now the completed payment order must necessarily meet the new requirements that it provides. They will be announced later.

How to fill out a payment order: field 101 and 105

Before you issue a payment orderit must be borne in mind that the field 101 called "The status of the taxpayer or the person who pays the insurance fee" now provides for not 20 status values, but all 26. Thus, for example, companies that act as tax agents must now indicate the status of 02 or 01, and the participants of the consolidated group of taxpayers - 21 and 22. Making transfers of any insurance premiums, it is required to register the status 08 on instructions. Whereas earlier this figure was related only to transfers to the FSS of the Russian Federation.

According to the introduced innovations based on Order No.107N field 105 of OKATO became OKTM. Therefore, it will need to specify the code that was assigned to the territory of the municipality. Please note that in this field the OCTM of the territory where the funds are raised from paying taxes or other payments is registered. If you make a transfer of money on the basis of a declaration, then you need to use to fill line 105 code, which is represented in it.

How to make a payment order: UIN and field 110

Continuing the topic of how to fill correctlypayment order, you need to pay attention to a new props called a unique charge identifier (UIN). It fits in the field at number 22. To find out it, it is required to apply to the IFNS. Note that there is such an identifier of 23 characters. He after writing in the field 22 is allocated with the sign "///", for example, UIN12304567891234567891 ///

The order of filling in the field at the number 110 "Typepayments "simplified. In total, it now has 2 lines, instead of 10. So, starting from January 1, 2014, in the field 110 there were only tax penalties (PE) and interest on taxes (PCs). In case you need to transfer a fine, tax or some other form of payment, then in column 110 you have to put 0. Similarly, you must enter if you need to pay insurance premiums to the fund.

How to fill out a payment order: BCF, field 106, date

According to the new rules for filling in one KBK code, only one payment can be made. Its basis is supplemented by the following requisites in field 106:

  • IN - to pay out an investment tax credit;
  • ТЛ - to pay off all / part of a debt by the organization, the owner or other person of the sum which was formed within the limits of carrying out of procedure on closing of the enterprise on the basis of bankruptcy.
  • OT - to pay off deferred debts.
  • P - payment for this year.
  • RK - to pay off the debt included in the register of creditors' claims, which was formed during the procedure of closing the organization in the framework of the bankruptcy case.
  • RT - to pay off the restructured debt.
  • AR - pay the debt under an approved verification act.
  • ZT - pay off current debt.
  • ZD - to pay the debt on the expired reporting periods in a voluntary manner.
  • TP - pay off the debt at the request of the tax authority.
  • OL - pay off the debt on the basis of the act of recovery.
  • When filling out the payment order dateIt is possible to use only one format: DD.MM.YYYY. It is necessary to apply only numbers. The use of a prescription in this field is a violation and a reason for rejecting the payment document.

How to make a payment order: type of payment, payer

Starting from July 9, 2013 such a payment method as "electronically" does not apply. When completing the fields "Payer" and "Recipient", the following rules should be observed:

  1. Legal entities enter into this field the name of their organization and the one that acts as the recipient of funds. Note that you can specify all this in a shortened form.
  2. Individual entrepreneurs must entercompletely his surname, name and fatherland, as well as his legal status. For example, "Ivanov Pavel Ivanovich (IP). As recipients of funds indicated abbreviated or full name of the organization or the name of the private entrepreneur, depending on who is transferring money.
  3. For individuals engaged in privatepractice, similar rules apply for filling in the "Recipient" field, while in the "Payer" field it is required to indicate the type of activity and name. For example: Ivanov Pavel Ivanovich (private notary).

How to fill out a payment order: other fields

To the field called "Purpose of payment" the requirements remain the same. Therefore, it will need to specify the name of the works, services or goods, the date and number of the commodity document or contract.

Now with regard to VAT, under the new rules, thisthe tax in the composition of the payment is filled in at will. Whereas under the previous rules it was necessary to register it with a separate line or indicate that the person does not pay VAT, and also to indicate the reason.

According to the rules order number 107n signature and stamp bankputs exclusively on a paper payment order. Such confirmatory signs should be put not only by the employee of the financial institution that makes the transaction, but also the specialist who is responsible for receiving the transfer. Please note that in the electronic payment order, the signature and stamp of bank employees is not required.

In the column "Payment amount" it is necessary to fill inThe amount is exclusively in words in those documents for the transfer of funds that have a paper form. For electronic payment orders, this is not required. In the field "BIC" it is necessary to register a bank identification number. It can be found at the credit institution or at any of its branches. The "Account N" field is required. It is required to register the number of the correspondent account of the payer's financial organization. You can find out about it by going to the branch of your bank or by calling its help desk.

Before filling out a payment order, it is best to carefully study the sample. Then the probability of making mistakes is minimized. The sample can be found at any branch of the tax service.

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