There is such a special requisite in the payment order - UIN. Since 2018, there have been no special changes regarding its filling, however, every accountant and ordinary payer should know the basic rules about it. Otherwise, the money simply will not reach the treasury or it may freeze. In our review - debriefing about UIN: what it is and where to get it.
Concept and meaning
A bit of history. UIN appeared in the payment order relatively recently - in 2014, at the suggestion of the Ministry of Finance. This special props is needed for taxes and other mandatory contributions to the budget.
Now about what UIN is in the receipt. It stands for Unique Accrual Identifier.
The bottom line is that putting the UIN code in the payment order in 2018 and in the future greatly simplifies for financial system our country is the process of identifying money transferred to the state budget.
In fact, the UIN code in the payment order:
- significantly reduces the number of unclear payments that have ended up in the treasury;
- reduces the risk of such cases.
This is why UIN is needed in a payment order: it allows banks to provide the necessary information to the state register of information on payments to the authorities (abbreviated as GIS GMP). This is where all the data on payments made to budgets ever made is stored. Russian Federation... This also includes situations such as:
- registration of buildings, housing;
- payment of administrative penalties;
- payment of traffic police fines;
- issuance of certificates;
- obtaining extracts from state registers.
Where in the payment
Put down the UIN in the payment order in the "Code" field. This field is numbered 22:
Where to get an individual
The easiest way is for ordinary individuals. They don't have to think about where to get the UIN code in the payment order.
So, UIN in payments for individuals is formed in a special way. When a person transfers to the treasury any taxes or fees - for example, land or property according to a notice - the index of the notice-receipt itself plays the role of a unique accrual identifier (see the figure below).
Thus, UIN in 2018 and thereafter are simply transferred by individuals from tax notice that came to the registration address or to your personal account on the official website of the Federal Tax Service of Russia www.nalog.ru.
In addition, any individual can independently form his own payment document. This can be done using special program on the website of the Federal Tax Service. In such a situation, the system will assign the UIN field in the payment order to the payment and fill it in automatically.
Let us add that the UIN in payment orders from March 28, 2016 is affixed taking into account the following important nuances:
- an individual in the payment in the absence of a UIN provides his TIN;
- from this date, the UIN in the p / p is put down in field 22.
Many people think that the value of the UIN in the payment order will always be prompted by the bank. However, this is only possible in a situation where the recipient of the money / administrator of the corresponding payment has an agreement with this credit institution.
Sometimes the UIN number in a payment order can be clarified through the authority that acts as the administrator of the payment. That is, you need to visit his website or call, come in person.
Where to get a legal entity
It is important to understand that there will be no UIN in payments to the budget, if the law obliges to independently calculate any payments of taxes, fees, contributions. As a rule, this applies more to organizations and individual entrepreneurs (letter from the Bank of Russia 2013 No. 45-7-1 / 121). Additional identification of these amounts is not required. In this case, the KBK, TIN, KPP and other details of payment orders are used as identifiers. Therefore, in field 22 "Code" it is enough to indicate "0".
If not specified
In practice, the UIN in payment orders of 2018 is 20 or 25 characters. Moreover, there cannot be only zeros.
It is necessary to avoid the situation when the UIN is not indicated in the "Code" field. It is undesirable to leave it empty. If the code is absent, put one character "0" (zero).
Thus, whether it is necessary to indicate the UIN in the payment order primarily depends on its presence in tax claim(notification, notification).
In the application for cash expense
On the basis of the letter of the Treasury of Russia dated December 19, 2013 No. 42-7.4-05 / 5.3-836, the application for the cash expenditure of the UIN must also be affixed. For this purpose, its second section "Requisites of the foundation document" serves.
In this case, the filling must comply with the following rules:
- in the column "View" - the text "UIN";
- in column 2 “Number” - UIN code;
- column 3 - do not fill in;
- in column 4 "Subject" put a dash.
Payment order- this is a document with which the owner of the current account instructs the bank to make a transfer Money 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, virtually ensure any movement of finance 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. In this case, it does not matter whether the payment order was submitted to the bank in paper form or sent via the Internet.
The 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 this is an order for tax payments.
Files
To avoid problems associated with incorrect filling in of the payment order fields, let us understand the peculiarities of each cell.
Payment order filling code
The details of the future payment and information about it are located in the specially designated fields of the payment form. Many information is marked in encoded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically record payments in electronic document flow.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and clarify how exactly you need to fill it out.
Check if you are using the current payment order form, updated in 2012. New form approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number shown at the top right. Whoever the money sent through the payment order is intended for, the same numbers will be indicated - 0401060 ... This is the number of the uniform form that is valid today.
We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment in accordance with his internal numbering procedure. Individuals can assign a number to the bank. This field cannot contain more than 6 characters.
Field 4- date. Date format: two digits of the day, two digits of the month, 4 digits of the year. V 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 specify 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 "kopeck" is also unabridged). It is permissible not to indicate a penny if the amount is whole.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks by the sign -. If there are no kopecks, = is put after 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- the payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, engaged in private practice, in addition to these data, in brackets it is necessary to indicate the type of activity, individual entrepreneur - full name, legal status and address. The name (title) from the address is separated by the symbol //.
Field 9- Account number. This refers to the payer's bank account number (20-digit combination).
Field 10- the payer's bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of settlement participants through the Central Bank of Russia).
Field 12- number of the correspondent account. If the payer is served by the Bank of Russia or its subdivision, 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 directed.
Field 14- BIK of the beneficiary's bank. To be completed in the same way as in clause 11.
Field 15- recipient's subaccount number. If money is sent to a client of the Bank of Russia, you do not need to fill in the box.
Field 16- the recipient. A legal entity is designated by a full or abbreviated name (both at once), an individual entrepreneur - by the status and full name, a private individual entrepreneur must additionally indicate the type of activity, and it is enough to name an individual completely (without declining). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17- beneficiary's account number. 20-digit p / s number of the addressee of funds.
Field 18- type of operation. The code set 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 clause 19 until the CBR indicates otherwise.
Field 21- payment queue. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used number is 3 (taxes, contributions, salary) and 6 (payment for purchases and supplies).
Field 22- UIN code. Unique identificator accruals introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is put.
Field 23- reserve. Leave it blank.
Field 24- purpose of payment. Write for what the funds are transferred: 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 play it safe.
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 the recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61- TIN of the recipient. Similar to item 28.
Field 62- date of receipt at the bank. The bank itself fills in.
Field 71- date of debiting. Bank affixes.
IMPORTANT! Boxes 101-110 need to be completed only if the payment is for tax or customs.
Field 101- payer status. Code from 01 to 20, specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in mandatory.
Field 102- Payer's checkpoint. Registration reason code (if any) - 9 digits.
Field 103- recipient's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104-. New in 2016. Code budget classification reflects the type of income of the budget of Russia: duty, tax, insurance premium, trade tax, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated from 2014 instead of OKATO. According to All-Russian classifier territories of municipalities, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106- basis of payment. The code consists of 2 letters and denotes various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the reasons for payment. If the payment to the budget is not indicated in the list of codes, 0 is put in the cell.
Field 107- index 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- number of the reason for payment. 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 there is TP or ZD in cell 107, then 0 must be entered in field 108.
Field 109- date of the document-basis of payment. Depends on field 108. With 0 in field 108, 0 is also written in this cell.
Field 110- type of payment. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since the KBK is indicated in field 104 (14-17 of its categories just reflect the subspecies of budgetary revenues).
Additional nuances
Usually, a payment order needs to be drawn up in 4 copies:
- 1st is used when debiting at the payer's bank and gets into bank day documents;
- 2nd serves for crediting funds to the account of the recipient in his bank, is stored in the documents of the day of the recipient's bank;
- The 3rd confirms the bank entry by attaching it to the beneficiary's account statement (at his bank);
- 4th with a bank stamp is returned to the payer as confirmation of the payment acceptance 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 on how his payment order is being executed, he must be answered on the next business day.
When accepting payments bank employees ask to indicate UIN. Lack of value may interfere with payment and the funds will be returned to the applicant.
Dear Readers! The article talks about typical solutions legal issues but each case is different. If you want to know how solve your problem- contact a consultant:
It's fast and IS FREE!
What are the features of the UIN number on a payment receipt in 2019? When paying various payments through the bank, sometimes it is required to indicate a unique identifier in the payment order.
At the same time, many payers do not know what and how to write in the document, leaving the corresponding field blank. What features of UIN in the receipt in 2019 do you need to know about?
What you need to know
When paying taxes, state duties, fines and other similar payments, it is required to indicate the UIN.
As a rule, banks refuse to accept payment documents without this value, and the terminal requires you to specify the value when entering data.
As conceived by the legislator, the requisite should help in determining the purpose of the payment. Since February 4, 2014, the rules have been in force, requiring the UIN to be indicated when transferring payments to the budget.
UIN looks like a digital code, but the value will be unique for each individual payment. There are no tables where you can see the required details.
You can get the required value only from the direct beneficiary of the payment. At the same time, UIN can be called in different ways. It is for this reason that problems often arise when payers do not know what to indicate.
Basic concepts
UIN stands for a unique identifier of accrual. The value is 20 digits separated from other information by "///".
Each code symbol has its own interpretation:
The code is set by the authority that is the recipient of the payment. Moreover, the formation of UIN occurs automatically and a unique value will be for each individual payment.
Therefore, you cannot invent a code and indicate any numbers in order to be accepted. In this case, the payment will simply not reach the addressee and will be considered not complete.
In some cases, if you do not know the code, it is allowed to indicate the value "0". Sometimes UIN can contain letters of the Russian or Latin alphabet.
In this case, English letters are highlighted or underlined so as not to confuse them with Russian letters.
What is its role
The need to indicate the UIN is due to the need for the correct distribution of payments.
Banks and treasury officers, based on the specified value, determine for whom the payment is intended and to whom it should be transferred.
That is why the code is unique for each operation. But the need to indicate the UIN does not mean that a code is needed for any payment through the bank.
This requisite applies only to payments administered by government bodies and budgetary organizations... That is, the code is needed to pay for municipal and state.
The indication of the UIN simplifies the system of budgetary charges and fees. By using the identifier, the amount of outstanding budget receipts is minimized.
That is, by correctly specifying the value of the UIN, the payer can be sure that the payment will arrive exactly as intended.
Legal framework
For the first time, the UIN code as payment details has been approved . At that time, the abbreviation was deciphered as "universal identifier of charges".
The order entered into force on 01.24.2014. As the props are applied in legal regulations changes were made.
So from 4.02.2014 UIN was indicated in the field "Purpose of payment", and from 31.03.2014 the value is entered in the field "22". From 03/31/2014 UIN stands for "unique identifier of charges".
The need for a mandatory indication of UIN arose after the formation of the GIS GMP system.
When paying tax
When it is required to indicate the UIN when paying the tax, the required value must be viewed in the document index.
But for identification, the payer must indicate the TIN. The Bank does not have the right to require the indication of the UIN, provided that it is filled with the symbol "0" when the INN () is indicated.
Organizations can indicate at the same time the UIN and TIN. If a TIN is indicated by an individual entrepreneur, then a UIN is not required.
Payment of state duty
Payment of the state fee depends on the presence / absence of the receipt. If the payer received a document for payment at the place of appeal, then the UIN is indicated in it as the “Document Index”.
It is enough to duplicate the value in the payment order. But more often the duty is paid before contacting authorized bodies and before submitting documents.
In this case, get required code nowhere. When paying by yourself, as well as when paying current payments, "0" is written in field 22.
If you leave the "Code" field completely empty, the payment will not be accepted. Sometimes, when paying through the terminal, it is impossible to pay the state duty, indicating the UIN equal to "0".
In this case, the field is left completely empty and then the "enter" key is pressed. The system accepts this input option as an indication "0".
For kindergarten
Paying for the services of a preschool educational institution also cannot do without UIN. The bank will refuse to accept the payment, and if they do, they will later return it due to the impossibility of determining the recipient.
The peculiarity of paying for kindergarten is that there are usually no claims for payment. Parents only know the date by which they need to pay and the amount to be paid.
To obtain UIN when paying for, you should contact the accounting department of the institution. Here the payer is given a unique number.
In this case, the content of the code also includes the serial number of a particular child. This means that you do not need to receive UIN with every payment.
Once you know the code, you can pay for all subsequent payments using it. Upon receipt of payment to the institution's account, the accountant will immediately see. Which child was paid for.
The payment for the education of a child in a paid school is carried out in the same way. A unique code is assigned to each student for whom payment is made.
Payment for housing and communal services
When paying for utility services, you also need to correctly indicate the purpose of the payment. However, payments are accepted by management companies, that is, the funds are not intended to be included in the budget.
The Criminal Code distributes the received payments to pay for suppliers, house needs and other items of expenditure.
Identification of payments for housing and communal services is carried out on the basis of the subscriber's personal data, a unique barcode.
If the payment is made through terminals equipped with a scanner (Sberbank), then it is enough to bring the receipt to the reader.
Video: barcode on receipts
If payment is made through a bank, you must indicate the personal account assigned by the settlement center and indicated on the receipt as an identifier.Traffic fines
When paying traffic fines, you can find out the UIN from the document on the basis of which the fine was assigned. A unique identifier is formed from the following parameters:
- Serial number of the protocol.
- Date of registration of the protocol or order.
Moreover, each digit of the resulting value has its own meaning:
Thus, based on the code, it is possible to determine exactly what kind of fine the payment is being made.
And given the procedure for forming the value, the payer does not need to know the UIN when paying the traffic police fine.
If there is a resolution, form required number maybe the payer himself or a bank employee.
When the code is not needed
It is not always necessary to indicate the UIN. Above, it is described that a code is not required when paying current payments.
So individual entrepreneurs and legal entities independently calculate the amounts tax payments based on tax returns.
For example, legal entities are paid. As an identifier, the budget classification code (BCC) is used, which is written in field 104 of the payment order.
When individuals pay the amount of property tax on the basis of a tax notification generated by the Federal Tax Service, then the document index in the tax receipt is the UIN.
The main rules that you need to remember regarding UIN when making payments to the budget:
- the “Code” field cannot be empty and in the absence of a UIN, “0” is entered;
- you can find out the UIN from the payment request or directly from the payee;
- when specifying the TIN and / or KBK, the digital value of the UIN is not required for payment.
The general purpose of the UIN code is to identify the payment. But at the same time, an accidental error in the numerical value will not lead to arrears.
The authorized bodies identify the payment by other details - TIN, KBK, Treasury account. The absence of a UIN in the presence of other details will not prevent the payment.
But by specifying a unique identifier, you can be sure that the payment will take place as quickly as possible and will not fall into the category of outstanding payments.
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
Payment order, or, as it is called in the slang of bankers, entrepreneurs and legal entities, payment order, is one of the documents for transferring money. All fields of this form must be filled in, including the UIP field, incorrect information in which can cause the transfer of funds to another account. This can cause late payment.
The concept of the documents used for payment
Payment documents are used to confirm payment for products. They can be cash and sales checks, forms of strict accountability, payment requests and payment orders.
Cash and sales receipts are issued to customers when purchasing any product. issued to a client who receives a certain type of service instead of a cashier's check.
A payment order is used when it is necessary to carry out cashless payment using a bank account. This document serves as a confirmation to the person who made such payment.
The concept of UIP in a payment order
UIP - what is it in a payment order? This is one of the most important details of this document. In literal decryption means In the absence of information on this code, the field corresponding to it must be filled with zeros. If the code is incorrectly formed, money can be credited to another account, and when paying government organizations this can lead to additional penalties.
In this regard, you need to take into account some subtleties when filling out the code in the field.
Appointment of UIP
With its help, the transfer of funds is streamlined.
Government agencies have the ability to track payment documents, which is used for statistical research purposes.
Ensures the holding of the amount that is required to complete a specific transaction.
UIP and UIN
In the payment order, in addition to the UIP code, which is not related to budget transfers, the UIN code is given, which stands for a unique identifier for accrual. According to this code, all types of transfers are made to the budget. The numbers entered in this field must also be checked for correctness of input, otherwise the money may not be where it was planned to be transferred. In this case, the money will need to be returned, and then re-listed using the new details, which will take some time.
Therefore, codes or payment must be used in different cases... They must be put in the same field called Code.
The purpose of the appearance of these fields since 2014 is to improve and optimize the work of civil servants in order to make payments faster. This is due to the fact that when specifying the code, there is no need for a TIN, KPP or KBK organization.
In what cases the UIP must be indicated.
It is not always obligatory to indicate this requisite in a payment order. Cases of obligatory indication of UIP are regulated by the Bank of Russia.
There are two such cases:
- If given number was assigned by the recipient and the payer of the terms of the contract was informed about it. The procedure for generating the code, checking it by the bank is regulated by the Central Bank.
- When paying taxes, fees, various contributions... Since the above payments must be fulfilled by everyone, information about the UIP and where it can be obtained is useful for everyone to know. However, it should be borne in mind that for these types of UIP is required not for ordinary payments, but for payment of arrears, penalties, fines imposed by the Federal Tax Service.
Regulatory framework for UIP
Legal regulation of UIP is carried out using two documents:
- Appendix 2 to the Order of the Ministry of Finance No. 107n, which determines the mandatory indication of the UIP if this identifier is present.
- The provisions Of the Central Bank RF №383-P, according to which the bank should not accept a payment order if the UIP column is not filled in. The code must be indicated, in the absence of an identifier, 0 must be entered in field 22.
Code writing rules
In addition to the fact that you need to know what it is - UIP in a payment order, you also need to be able to write it down correctly.
- The number that makes up the code of the identifier in question cannot include less than 20 or more than 25 digits.
- These numbers indicate the payer and the reason for the payment.
- The figures related to this code must be clarified by the payer himself.
Finding out the code
We have found out what is the UIP in the payment order. Where can I get this code to fill out the document correctly?
First of all, such a code must be reported by the party in whose favor the payment is made. You can also recognize it in some government agencies controlling payments to federal budget... These organizations include the Federal Tax Service, the Federal Tax Service, the Pension Fund of the Russian Federation and the Customs.
For example, in paper receipt this code will be indicated as the document index, which is located above the barcode.
In "Sberbank Online" in personal account enter information about the payment, click on the "Information" button, and then receive a check, where the number will be indicated. Each transfer of funds is accompanied by a separate receipt of the number.
The next way to find out the required code is to use special reference books. At the same time, codes are given in them with decryption, therefore, it is necessary to carry out identification correctly, which will avoid problems when transferring a payment.
What to do if the payment went with the wrong code
If the code in the field of the payment order, which corresponds to the UIP code, is absent, it may not be filled in, but you can enter zeros there. If it was written wrong code, then it is necessary to perform a number of sequential actions:
- It is necessary to rewrite the payment order, in which to indicate the correct UIP, and then make the payment again.
- To the organization to which the payment was made with the wrong details, you need to write a statement in which you must indicate the reason why it should return the money to the sender. In this case, the reason for the return is indicated as incorrectly entered details.
In the application, you must indicate the details of the current account where the funds will be returned.
Waiting for a refund can be delayed for a fairly long period of time. It depends on where exactly they got to.
Don't forget to check the UIP codes
With the annual dynamics of document forms, codes, including UIP, can undergo changes. Therefore, when making a payment, it is better to always check not only the correctness of the code at a certain point in time, but, in order to know for sure that there were no changes, you need to check for amendments made to the codes.
"1C: Payments" and other software
The 1C: Enterprise program stores data on contractors and employees. It is possible to enter specific information based on other documents. The complex includes software"1C: Payment documents".
Information about the issued payment orders using this system is transmitted to specialized programs that serve to exchange information via electronic channels with banks.
The printed forms in this program comply with the unified requirements.
With the help of the 1C: Enterprise program, you can change forms by varying the width of columns, inserting a logo, etc. Documents are registered in magazines.
Following the instructions of the Bank of Russia regarding the transfer of funds to 1C, the UIP appeared in the list of payment order details.
Formation of new payments with UIP was available in the 1C: Accounting version starting from version 3.0.30.
Also for 1C: Enterprise 8, version 11.1.5 of the Trade Management configuration has been released, which adds the ability to add UIP to payment orders.
In addition to using this software package, UIP can be specified using other programs. So, in particular, in "Raiffeisen Bank" for the preparation of payment orders, the Elbrus program is used, with which you can also enter the value of the UIN and UIP in the Code field.
Finally
Thus, when asked what is a UIP in a payment order, one can answer that since 2014 it is an important requisite that must be filled in if provided by the seller. And also in the event that this identifier should be considered as UIN, when it is indicated in payment orders for payment of fines, penalties for taxes and fees. This code is indicated in field 22 of the payment order. It can be filled in either manually or using special software, the main of which is 1C.
Central Bank of the Russian Federation RF law documents payment order blank terms Money transfersHow are the UIN (Unique Accrual Identifier) and Field 22 of the payment order, which has the name "Code", related? Filling in field 22 "Code" of a payment order in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for transferring funds", which is described in Appendix 1, reads as follows:
The value of the requisite is not indicated, unless otherwise established by the Bank of Russia.At the end of 2013, the Ministry of Finance of Russia made a decision that field 22 (Code) of the payment order will be filled with the data of the Unique accrual identifier (abbreviated as UIN).
The Bank of Russia approves the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n "On approval of the Rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to budget system Russian Federation ", which introduces filling in the payment documents of the UIN and indicates the location of its placement:
- From 01/01/2014 to 03/30/2014 - UIN is included in the "Purpose of payment" variable (field 24), and it must be indicated first, and to highlight information about the unique accrual identifier, after its reflection, the "///" sign is used ...
For example: - UIN12345678901234567890 /// or UIN0 ///
- From March 31, 2014, the unique identifier of the accrual (UIN) will be reflected in the variable 22 "Code".
For example: - 12345678901234567890 or 0
The unique identifier of the accrual is indicated in the "Code" variable of the money transfer order.The requirement to fill in the "Code" variable applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
So, since 2014, at the disposal of the transfer of funds for the payment of taxes, fees, and other payments to the budget system of the Russian Federation, administered tax authorities, in the requisite 22 "Code" the following information should be indicated:
- If there is a specific value for a unique accrual identifier (UIN) - 20 characters. Until 03/31/2014, the number of characters is indicated - 23, where the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique identifier of the accrual.
- If it is impossible to indicate a specific value of the UIN - 1 character. Until 31.03.2014 - 4 characters, where the first three characters take the value "UIN", and then zero "0" is indicated.
- When drawing up a payment order for total amount with the register for the transfer of funds received from payers - individuals in payment of other payments, credit institutions (branches credit institutions), federal postal organizations, payment agents, in the "Code" variable of a payment order for the total amount with the register, always indicate 1 character - zero ("0").
- taxes, fees and other payments to the budgetary system of the Russian Federation,
- payments for state and municipal services.
Where can I get UIN?
Who forms the UIN and where to get it, if it is not determined by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, and the Order of the Federal Treasury of the Ministry of Finance of the Russian Federation of June 29, 2011 No. 252, which described the procedure for determining the UIN, has been canceled.So, where to get UIN? If we take into account that the unique accrual identifier (UIN) is formed by the administrators of taxes, fees and other payments, then we can offer several options for solving this issue:
- The unique identifier of accruals can be clarified in the corresponding organization, which is the administrator of budget revenues, state (municipal) budgetary or autonomous institution etc.
- UIN can be found on the website of the Federal Tax Service by forming (filling in) payment document to transfer taxes, fees and other payments to the budgetary system of the Russian Federation. it
- For individual payments, such a function of forming UIN is performed by banks, which is attributed to them on the forums. Banks also recommend their clients to contact the relevant authorities. Of course, if an agreement is concluded between the bank and the income administrator on the formation of UIN, and the algorithm for determining it is transferred to the bank, then why not do this. (For example, Sberbank generates the same UIN for payments to the traffic police).
Examples for filling in the UIN before 03/31/2014 may look like this:
- On payment of insurance premiums for FIU document- UIN12345678901234567890 /// Reg. No. XXX-XXX-XXXXXX Insurance premiums on the OPS in the FIU.
- For the payment of insurance premiums calculated by the payer himself - UIN0 /// Reg. № XXX-XXX-XXXXXX Insurance premiums for GPT in the Pension Fund of the Russian Federation.
- When transferring personal income tax, according to the IFTS document - UIN12345678901234567890 /// Payment tax agent Personal income tax from employees' income.
- When transferring personal income tax, calculated by the taxpayer himself - UIN0 /// Payment of tax personal income tax agent from the income of employees.
