Payment order there is an order from the owner of the account (hereinafter referred to as the payer) to the address of the bank serving him, which is drawn up with a settlement document of the established form, to transfer a specific amount of money to the account of the recipient specified by the payer, regardless of which bank the recipient opened a current account with.
You can download payment order forms from our website.
We fill in the details of the payment order form as follows:
1. Name of the settlement document (1) (Payment order No.) is indicated above the "Amount in words" field.
Payment order number (3) indicated by numbers. The numbering is reset to zero from the new year and starts over. If the number of the payment order is more than three digits, then when making payments through the system settlement and cash centers, all payment documents will be identified by the last three digits, and this should not be the digits "000".
2. In the field (2) of the payment order form, the form of the payment order is indicated. V this case this is form number 0401060 - the standard form of the payment order form.
3. In the field (101) the payment order form indicates the status of the taxpayer. Filled in when transferring taxes (for other fields on tax payment, see clause 12). These are two-digit numbers, which were approved by the order of the Ministry of Finance of Russia dated November 24, 2004. N 106-n .. For example, an organization or an individual entrepreneur indicates the number 14 when transferring the UST and insurance contributions to the Pension Fund.
4. In the "Date" field (4) of the payment order form, the date of the payment order is indicated in one of two formats: in figures in the format DD.MM.YYYY (for example, "06.10.2009") or the date and year in figures, and the month in words (for example, "06 October 2009" ).
5. In the "Type of payment" field (5) the payment order form must be indicated by "mail" or "telegraph", if payments are made by post or telegraph, respectively. If payments are made electronically, then we indicate "electronically". Otherwise, you do not need to fill in the field (for example, if payments are made within the organization).
6. In the field "Amount in words" (6) the payment order form with a capital letter indicates the amount of the payment in words. The words “ruble” and “kopeck”, regardless of the case, are not abbreviated. Pennies are indicated in numbers. If the payment amount is whole, that is, it does not contain kopecks, then the kopecks can be omitted; in this case, the “=” sign is indicated in the “Amount” field after the payment amount.
7. In the "Amount" field (7) of the payment order form, the payment amount is indicated already in numbers, and rubles from kopecks are separated by a dash. If the payment amount is expressed in whole rubles, then the kopecks are indicated, as stated above, with the "=" sign.
INN (60) - an identification number taxpayer. For individuals a 12-digit TIN is indicated, for legal entities- 10-bit.
Checkpoint (102) - code of the reason for registration. Assigned to an organization by the tax office at the place of registration. Individuals and individual entrepreneurs do not have a checkpoint, so they put "0" in this field.
Payer (8) - the name of the person who pays. Fill in this field exactly as it is named in the payer's bank card.
Count. No. (9) - number of the payer's current account.
9.all necessary payer's bank details:
Payer's bank (10) - the full name of the bank of the person who pays is indicated, indicating the city where the bank is located.
BIK (11) - the bank identification code of the payer's bank is indicated.
Count. No. (12) - indicate the number of the recipient's bank correspondent account, which is opened by this bank in the institution of the Bank of Russia.
10. In the payment order form, all the details of the beneficiary's bank are similar and are filled in according to the data of the bank to which the payer transfers funds: (13), (14), (15) .
11. Fill in recipient fields in the form of a payment order:
INN (61) , Checkpoint (103) , Recipient (16) , Count. No. (17) we fill in the same way (see item 9), only on the basis of the recipient's data.
Type of op. (18) - the type of operation is indicated. In this case, we put "01" - this is the bank code of payment by payment order.
Payment term. (19) - payment term. This field is not completed until instructed by the Bank of Russia.
Name pl. (20) - the code purpose of the payment is indicated. This register is not filled in until the instructions of the Bank of Russia.
Ocher. boards. (21) - the order of payment is indicated. Has its own numbering:
1- enumeration Money for compensation for harm caused to health, and for the recovery of alimony;
2- transfer of funds for payments for labor remuneration, payment of benefits and remuneration
3- this figure is not used;
4- payments to the budget and during extrabudgetary funds: taxes, state. duties, penalties.
5- transfer of funds according to executive documents, which provide for the satisfaction of other requirements;
6- settlements with suppliers;
Code (22) not completed until instructed by the Bank of Russia
Res. field (23) is reserved and filled in accordance with regulations assigned by the Bank of Russia
12. After that, 5 fields are indicated in one line, which are intended to be filled tax payment(forms 104-110). Filled in after indicating the status of the taxpayer (see clause 3). Form assignment (from left to right):
KBK (104) - code budget classification... This is a 20-digit code that is indicated according to the classification of income.
OKATO code (105) is the code tax office.
Basis of payment (106) - the code of one of the reasons for payment is indicated (two capital letters). There are 11 of them in total.
Taxable period (107) - the date of transfer of taxes or the frequency of payment of taxes is indicated.
Document Number (108) - this field is filled in at the request of the tax office to pay taxes. Zero is set in case of payment of current payments.
Document date (109) - the date of submission of the advance payment or declaration to the tax authorities is indicated.
Payment type (110) - there are three types: NS - payment of tax and duty; ВЗ - payment of the fee; UP-payment of duty.
13. In the field "Purpose of payment" (24) the payment order form must contain:
Payment purpose (for example, advance payment; final settlement, etc.)
The name of the goods, services rendered, works (for example, for furniture; for installation, etc.);
Numbers, dates trade documents and contracts;
The date when the funds will be transferred;
Tax (allocated on a separate line or indicate that tax is not paid);
14. In the field M.P. (43) the payment order form is stamped, without printing on this field is written with a pen "b / p".
In the field "Signatures" (44) the number of signatures can be no more than two, two are put in the case when the organization has Chief Accountant... Provided that both signatures are certified on a bank card.
In the field "Bank notes" (45) the stamp of the bank and the signature of the responsible executor and the date are put.
15. Upper fields “Access. to the bank of payments. " (62) and “Written off from the account. boards. " (71) are filled in at the bank itself. In the first field, the executor indicates the date of delivery of the payment order to the bank, and in the second field, the date of debiting funds from the payer's account.
At the stage modern development commodity-money relations in Russian Federation leading positions are rightfully taken money orders(in the process of making non-cash financial settlements, various translations etc).
Definition
The definition of "Payment order" means a document by means of which the owner of the current account provides an order to the financial institution to carry out remittance to another account provided.
Thanks to this option, you can make payments for any goods or services received, pay advances, return borrowed funds, pay government bills and other various contributions. Speaking in simple words, any legal option for the movement of financial capital can be fully ensured.
The document in question in mandatory must be formed in strict accordance with the procedure developed by the Ministry of Finance, due to the fact that the payment order is subject to automatic processing. Moreover, it does not matter whether the payment order was provided in the paper version or it was sent via the Internet.
It is necessary to remember one important nuance: the form is categorized as "complex"... Its development was carried out by the Central Bank of the Russian Federation, and was approved by federal legislation. For this reason, we can talk about the need to necessarily exclude various errors, misprints and corrections, since the price for such a case can be very high. This is especially true when it comes to tax payments.
Future payment details and all necessary information concerning it are displayed in specially provided places of the form. Most of the information must be displayed in encoded form.
Moreover, it is worth paying attention to the fact that the code is the same for all, without exception, participants in the process, namely:
- for the payer himself;
- directly for a financial institution (regardless of the region in which the bank is located);
- for the recipient of the financial transfer.
This provides a unique opportunity to automatically take into account payment orders in the electronic type of document flow.
Normative acts
All questions regarding the procedure for generating a payment order are indicated in such regulations, how:
- Appendix No. 1-3 to Regulation No. 383-P, approved The Central Bank RF in June 2012.
Despite the fact that this list is not exhaustive, it contains all the necessary regulations, thanks to which you can accurately draw up the document in question.
Filling
On the specified sample of the document in question, each cell has a conditional number, for it is possible to facilitate its indication and clarify information regarding its formation.
It is imperative to make sure that the current form of the order in question, which was updated back in 2012, is being applied. New form instructions was approved by Appendix 2 to the Regulation Of the Central Bank RF dated June 2012.
It will be enough to verify the number that is displayed in the upper right part of the document. Moreover, it does not matter to whom exactly the funds are intended, which will be transferred using the document in question, the numbers will be identical - 0401060 (it is still valid today).
Let's get down to formation of payment order fields in order.
| Field number | What needs to be specified |
|---|---|
| 3 | The number itself is indicated directly. The payer must display the number of the payment order in strict accordance with the personal internal numbering. Individuals are allowed to provide a number by a financial institution. In addition, it should be remembered that display of more than 6 characters is not allowed. |
| 4 | The date is displayed. It is entered in the format: day / month / year (for example, 01.12.2016). When compiled in in electronic format the date is generated automatically. |
| 5 | A kind of payment. You will need to choose how the payment will be made: urgent order"," By telegraph "or by means of the Russian post. If we are talking about a transfer using a client-bank, then it is necessary to indicate a coded indicator that is set by a banking institution. |
| 6 | The size is displayed (in words only). It is necessary to indicate the amount in rubles with a capital letter (you cannot reduce it), and write the kopeck in numbers (moreover, the word “kopeck” cannot be abbreviated). It is possible not to enter a penny if we are talking about the whole amount. |
| 7 | You need to indicate the amount. Funds are transferred in numbers. Be sure to separate the rubles from the kopecks by the symbol -. In the absence of kopecks, the symbol = is placed after the rubles. There should not be any other signs. To accept a payment, the amount must be identical to the one indicated in field 6. |
| 8 | The payer is indicated. Legal entities must necessarily display an abbreviated version of the company name and legal address... As for individuals, they indicate their full initials, address and, in addition, a type of entrepreneurial activity is noted. |
| 9 | The account number is displayed. This means a 20-digit combination of the payer's current account number. |
| 10 | Indicates the payer's banking institution. It is necessary to display the full or abbreviated name of the financial institution and the city where it is located. |
| 11 | Information on the BIK is indicated. It means an identification code owned by financial institution the payer (you can find it out using the Directory of Settlement Participants through the Central Bank of the Russian Federation). |
| 12 | The numbering of the correspondent account is displayed. If the payer is on the balance sheet of the Bank of the Russian Federation (serviced) or its subdivision, then the field is not required to be filled. Otherwise, be sure to display the subaccount number. |
| 13 | The financial institution of the payee is indicated. This means displaying the name of the bank and its city of location, to which the funds are sent. |
| 14 | The BIC of the beneficiary's bank is displayed. Information is displayed similar to field 11. |
| 15 | The subaccount number of the recipient's party should be indicated. If funds are to be transferred to a client of the Bank of the Russian Federation, then the field can be left blank. |
| 16 | Information regarding the recipient's side is displayed. The legal entity must be indicated in full or abbreviated name, and individual entrepreneurs- their full initials, type of activity. |
| 17 | Displays the recipient's number. It means the 20-digit current account number of the direct addressee. |
| 18 | The type of operation is indicated. It should be noted that the code adopted by the Central Bank of the Russian Federation for all payment orders without exception will be the standard - 01. |
| 19 | Transfer period. There is no need to fill in the field. |
| 20 | The purpose of the transfer is indicated. |
| 21 | The order of the payment is displayed. It is necessary to enter the number from 1 to 6: the queue in strict accordance with Article 855 Civil Code RF. The number 3 is often used (meaning the payment of taxes, wages and other contributions) and 6 (making payments for the purchase of goods or services). |
| 22 | It is necessary to display the UIN code. For legal entities, a 20-digit number is established, and for individuals - a 25-digit one. |
| 23 | Reserve is displayed. It must be left blank. |
| 24 | You must re-specify the purpose of the payment. It should be indicated for what exactly the money transfer is carried out: the name of the product, the type of service and the date of the formation of the agreement. Moreover, it is not necessary to display VAT, but it would be better to play it safe. |
| 43 | It is necessary to affix the stamp of the payer. In this case, we are talking about the paper version of the documentation. |
| 44 | Signatures are indicated. In the paper version, the payer is obliged to put down a personal signature that matches on the card provided during the registration process. |
| 45 | A bank mark is placed. In paper form, the banking institutions of the sender and the recipient must obligatorily affix the seals and signatures of the responsible persons. If we are talking about the electronic version, then it is necessary to indicate the time of the transfer. |
| 60 | The payer's TIN is displayed, which includes 12 digits (for individuals), and 10 - for legal entities. If individuals do not have a TIN, it is necessary to put "0". |
| 61 | The TIN of the direct recipient is displayed. In strict accordance with box 28. |
| 62 | Specifies the time of receipt of the transfer financial resources at a financial institution. Supplied exclusively by a banking institution. |
| 71 | The charging time is displayed. Also must be affixed by the financial institution. |
| 101 | The status of the direct payer is displayed. It is necessary to put down a code from 01 to 20, which fully certifies the identity of the person or the company carrying out the money transfer. If the code mapping is in the range from 09 to 14, then field 22 or 60 must be filled in with the necessary information. |
| 102 | Information about the payer's checkpoint is entered. This code includes 9 digits. |
| 103 | Information about the recipient's checkpoint is displayed. Includes 9 digits and must be specified subject to its assignment. It should be noted that the first 2 digits cannot include zeros. |
| 104 | Information regarding the KBK is displayed. This innovation was introduced in 2016. This code of the budget classification reflects the type of profit of the budget of the Russian Federation: state duty, tax and insurance premiums, trading fees and so on. |
| 105 | It is necessary to enter information regarding the OKTMO code. The need to display it appeared in 2014 to replace OKATO. According to the generally accepted classifier, it is necessary to enter in this field 8 or 11 digits that were assigned in a particular region. |
| 106 | The basis of the translation. The code includes several symbols, and displays various reasons for payment, for example, OT - payment of deferred debt obligations, DE - a customs type of declaration. In 2016, several new symbol codes were introduced directly for the reasons for the payment order. If the list of codes does not show the type of payment that is made to the budget, 0 is indicated in the field. |
| 107 | Specifies the value of the tax period. In other words, the regularity of paying taxes should be displayed: MS - monthly, CV - no more than once a quarter, PL - once every 6 months, GD - no more than 1 time per calendar year. After the symbolic display of information, you must specify the date. When assigning a payment not to the tax inspectorate, but to the customs one, it becomes necessary to indicate the appropriate code. |
| 108 | The numbering of the basis of the payment order is indicated. Starting from the end of March 2016, this field should display the documentation number on the basis of which the money transfer is made. The document should be selected depending on the code entered in field 107. If in the 7th field TP or ZD is displayed, then "0" is put in this column. |
| 109 | It is necessary to enter information regarding the date of formation of the document, on the basis of which the money transfer will be made. The value directly depends on the 108 field. If there is a "0" in the previous field, you must also mark this value here. |
| 110 | Information regarding the type of payment is entered. The procedure for specifying information was modified in 2015. This field does not need to be filled in, as 104 displays the BCF. |
In the process of forming the considered payment order, it is imperative to build on these requirements.
What nuances should be remembered
Often, the document in question must be formed in 4 copies, and:
- first must be used when writing off at a financial institution of the direct payer and then enters the bank's daily documentation;
- second a copy is required for the direct transfer of funds to the beneficiary's account with his financial institution, must be kept in the daily records of the beneficiary's banking institution;
- third a copy must fully confirm the bank transaction together with an extract from the recipient's direct account (at his own financial institution);
- last, fourth a copy with a mandatory seal must be returned to the direct payer as confirmation of the transfer's acceptance for further execution.
It is worth paying attention to the fact that a financial institution can accept a payment order even if there is not enough money on the payer's current account. However, the very fact of execution will be after the account is replenished.
If the payer applied to a banking institution for information on the stage of execution of the order, then he must be given a detailed answer. within 1 calendar day.
Based on the foregoing, we can say with confidence that, despite the complexity of the formation of the document in question, it is enough to adhere to all the nuances, and then no problems should arise.
Judging by the reviews of those who have already come across this document, it is difficult only at its first, when re-forming everything is simple.
Filling out a payment order in the 1C Simplified program is presented below.
Download a sample payment order form and a reference book of OKTMO codes
Sample form of payment order form approved by Regulation 383-P of the Bank of Russia dated June 19, 2012 "On the rules for transferring funds".
BuchSoft fills in this form of the payment order form automatically, taking into account the requirements for coding the purpose of payment!
A new version All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (in eight volumes):
Changes in 2018 Changes in 2017
Requisites for Moscow:
Payee's bank: Main Department of the Bank of Russia for the Central Federal District;
BIK of the Payee's Bank: 044525000;
Beneficiary account: 40101810045250010041
Details for the Moscow region:
Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District
BIK of the beneficiary's bank: 044525000;
Beneficiary account: 40101810845250010102
Changes in 2015
Field 110
From January 1 from tax payments excluded variable "110", which indicated the indicator of the type of payment "PE" - payment of a penalty; "PC" - payment of interest; "0" - payment of taxes, advance tax payments.
The indicator is recognized as optional due to the fact that it duplicates the information contained in the 14-17th digits of the BCK, which identify the payment:
- 1000 - tax or contribution;
- 2000 - penalties and interest;
- 3000 - fine.
Field 108
The procedure for filling in field 108 "Number of the document that is the basis for payment" has been changed. The changes did not affect only payments with the payer's status - "03", "16", "19", "20" (specified in field 101). In other cases, if the indicator of the reason for payment is important, the following shall be indicated:
- "DE" - the last 7 digits from the number of the customs declaration (serial number);
- "PO" - the number of the customs credit slip;
- "CT" - the last 7 digits from the customs declaration number (serial number);
- "ID" - number executive document;
- "IP" - number of the collection order;
- "TU" - the number of the claim for the payment of customs payments;
- "DB" - the number of the document of the financial and economic activities of the customs authorities;
- "IN" - the number of the collection document;
- “KP” is the number of the cooperation agreement when large payers pay total payments in a centralized manner;
- "00" - 0.
When specifying the number of the corresponding document, the "N" sign is not affixed.
Changes to the legislation were introduced by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n Appendix 4.
Changes in 2014
From January 1, all companies will have to fill out new payment orders for taxes and insurance premiums. Ministry of Finance prepared new order published in the draft order on regulation.gov.ru. Starting from the new year, it will replace the current order No. 106n of 24.11.04.
Since 2014, instead of the OKATO code, it will be necessary to put a code from the new All-Russian Classifier of Territories of Municipalities (OKTMO) in payment cards. OKMO codes, like OKATO, consist of 11 characters. The first two digits will coincide in the new and old codes, and all the rest will change. Ministry of Finance will soon release new directory codes. But by the end of the year, it is safer to clarify in your inspection what codes to put in payment cards after January 1.
In addition, the designation of the type of payment will change (field 110 of the payment order). Now there are 11 types of payments: NS - payment of tax or duty, ВЗ - payment of contributions, etc. Errors constantly occur in these details. From the new year, there will be only three types of payments. These are PE - payment of interest, LC - payment of interest and 0 - in all other cases. That is, when transferring taxes, fees, contributions, fines and other payments, it will be necessary to set 0. Thus, there will be much less confusion with the types of payment.
Also, starting from the new year, a new requisite will appear in payments for taxes and contributions - unique identificator accruals that will be assigned to each payment to the budget. Some banks require you to put it now, but so far it is not required. From January 1, UIN will have to be the first to write in the "Purpose of payment" field for all taxes, penalties and fines and other transfers to the inspectorate. By this time, the inspections should inform the companies new code... The Federal Tax Service of Russia assumes that this information will be posted by the inspectorate at the stands in the tax authorities. At the end of the year, it is worth asking your inspection whether it has posted information about the new props.
Buchsoft programs: module "Bank and Cashier"
Purpose of the "Bank and Cashier" module
This module is intended for accounting of all banking operations, formation and printing of bank payment orders, bank orders, advance reports.
Control over account and cash balances
The module "Bank and Cashier" allows for the selected date to display the initial and final balance of the account, which allows you to visually verify the data with the bank statement.
Using a filter
Bank data in the form of a program can be displayed for a selected period, within specified amounts, according to the context of the operation's content, according to the selected analytical name, etc.
Separate accounting for several banks
If the user has several current accounts open, the program allows you to keep separate accounting for each account separately, as well as generate balance documents for all banks together.
Convenient guides
When establishing transactions in the Bank, a multilevel directory of counterparties is used, which has a tree structure. The directory of contractors and the directory of employees have the necessary search functions and contain all the necessary information for automatic filling primary documents... In the Bank, you can use the payment purpose reference book, which allows you to store typical records and payment codes.
Payment purpose coding in the payment order
One of the most difficult tasks in the formation of payment orders is the correct formation of the encoding of the purpose of payment when paying taxes and fees. The advantage of the "Bank" module is that in the "Purpose of payment" directory it is possible to create a code line for the purpose of payment when paying taxes or customs payments (in accordance with the requirement of the Order of the Ministry of the Russian Federation for Taxes and Duties, the State Customs Committee of the Russian Federation, the Ministry of Finance Of the Russian Federation, agreed with the Bank of Russia, dated March 3, 2003 No. BG-3-10 / 98/197 / 22n “On approval of the Rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other obligatory payments to budget system Russian Federation").
Relationship with other functions
If the "Bank and Cashier" section is purchased together with the rest of the modules, then the data will be sent to the bank and cash desk automatically from the Purchase Sales Accounting, from the Payroll taxes and Payroll forms. Also, the data of the bank and cash desk are interconnected with the Journal. business transactions(in the program "Buchsoft: Enterprise" and not only).
Learn more about the features Buchsoft programs in the Bank section can be read in the instructions of the downloaded program.
We wish you pleasant work!
So, since 2016, new rules have been established for filling out payment orders. You will find a payment order with a breakdown of all fields in this article. With our sample, you can quickly fill out a payment order in 2016 to pay insurance premiums and taxes. Samples of filling out payment orders for payment of insurance premiums and taxes under the new rules can be found at the end of this publication. The materials were prepared based on the materials of the authoritative industry magazine "Simplified".
To fill out payment orders, you will need to clarify the latest budget classification codes (BCC) in 2016 for the payment of taxes and insurance premiums. Whoever once led an IP on a simplified system, he knows that KBK codes each year, as a rule, change. Special attention I recommend turning to the KBK codes for contributions to Pension Fund... According to the new rules of 2016, the BCC for transferring insurance premiums to the Pension Fund of the Russian Federation will differ depending on what part of the salary you pay them from - exceeding the base limits or not. In addition, in 2016, the KBK for payment of insurance premiums for individual entrepreneurs changed for themselves.
In addition, now the requisite 110 in the payment order is not filled.
PAYMENT ORDER SAMPLE 2016
For convenience, I marked most of the payment order fields in blue. You can download this document from our website using the following link in Word format:
RULES FOR FILLING IN PAYMENT ORDERS IN 2016
Props (1) - the name of the document.
Props (2) - form number by All-Russian classifier management documentation, OK 011-93 (approved by the decree of the Gosstandart of Russia dated December 30, 1993 No. 299).
Requisite (3) - the number of the payment order in digits.
Requisite (4) - the date of the order:
- on paper - enter the day, month, year in figures in the format DD.MM.YYYY;
- in electronic form in numbers in the format of the bank (day - two numbers, month - two numbers, year - four numbers).
Props (5) - one of the following values:
- "urgently";
- "by telegraph";
- "by mail";
- another value set by the bank. In this case, the value can be omitted if it is set by the bank.
It is also worth noting that in electronic format, the value should be indicated in the form of a code set by the bank.
Props (6) - payment amount. Whole rubles are written in capital letters, while pennies are indicated by numbers. The words "ruble", "kopeck" cannot be abbreviated. In the case when the amount
If the payment is expressed in words in whole rubles, then the kopecks can be omitted, but in the “Amount” field, enter the payment amount and the equal sign “=”.
Props (7) - the amount of the payment in figures. Rubles should be separated from kopecks by a dash “-”.
If kopecks are not indicated, then register the payment amount and the equal sign "=".
Requisite (8) - indicate the name of the payer.
Requisite (9) - the payer's bank account number.
Requisite (10) - payer's bank (name and location).
Requisite (11) - bank identification code (BIC) of the payer's bank.
Requisite (12) - the number of the correspondent account of the payer's bank.
Requisite (13) - indicate the beneficiary's bank. Please note: in 2014, the names of the Bank of Russia divisions changed:
from February 1, 2014 - in the Central Federal District;
from June 2, 2014 - in the Northwestern, North Caucasian and Southern Federal Districts.
From February 2, 2015 - in the Siberian and Far Eastern regions
When making a payment order, check if such changes have occurred in your region.
Requisite (14) - indicate the bank identification code (BIC) of the beneficiary's bank.
Requisite (15) - indicate the number of the recipient's bank correspondent account.
Requisite (16) - indicate the full or abbreviated name of the recipient organization (in this case, for an individual entrepreneur, indicate his full name and legal status, for citizens who are not individual entrepreneurs - full name).
Requisite (17) - indicate the beneficiary's bank account number.
Props (18) - enter the code 01 here.
Requisite (19) - "Payment term" value is not indicated, unless another procedure is established by the bank.
Requisite (20) - "Payment purpose code" value is not indicated, unless another procedure is established by the bank.
Requisite (21) - indicate the order of payment in figures in accordance with the law.
Props (22) - This field was not filled in until March 31st. From March 31st, you need to indicate the unique payment identifier (UIP) code in it. The new indicator is an analogue of the unique accrual identifier (UIN), which until March 31 was indicated in the "Purpose of payment" field. As well as the UIN, the new identifier is reflected in payment orders only if it is established by the recipient of funds and communicated to the payer (clause 1.1 of the instructions of the Bank of Russia No. 3025-U dated July 15, 2013). When paying current taxes, fees, insurance premiums calculated by payers
independently, the UIP is not installed. Recipients of funds will continue to identify incoming payments based on TIN, KPP, KBK, OKATO and other payment details. Therefore, in the field "Code" when listing current taxes and contributions, it is enough to indicate the value "0".
Requisite (23) - this is the so-called "Reserve field" value is not indicated, unless another procedure is established by the bank.
Props (24) - indicate the purpose of the payment, the name of the goods, works, services, the number and date of the basis documents according to which the payment is made (for example, contracts, acts, consignment notes). From March 31, 2014, you do not need to specify the unique accrual identifier code (UIN) in payment orders. Instead of UIN, in the requisite (22), its analogue is indicated, which is called a unique payment identifier (UIP).
Props (43) - to put a seal.
Props (44) - an authorized representative of the organization (for example, a manager) must sign his / her signature in accordance with the samples declared to the bank in the card.
Requisite (45) - the payer's bank will put a mark (stamp), and his authorized representative will put his signature.
Requisite (60) - indicate the payer's TIN (if any).
Props (61) - indicate the recipient's TIN.
Requisite (62) - the bank employee will put the date of receipt of the order in the payer's bank.
Requisite (71) - here the bank employee will indicate the date of debiting funds from the payer's account.
Props (101) - indicate the status of the organization. Choose from the following options:
01 - taxpayer (payer of fees) - a legal entity;
02 - tax agent;
08 - payer - an institution that pays insurance premiums and other payments to the budgetary system of the Russian Federation;
14 - a taxpayer making payments to individuals.
Complete list statuses are given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Requisite (102) - indicate the payer's KPP.
Props (103) - indicate the recipient's KPP.
Props (104) - indicate the value of the BCK (budget classification code).
Requisite (105) - indicate the OKTMO code (when paying tax on the basis of tax return or calculation indicate the OKTMO code the same as in the declaration, calculation). At the same time, they will refuse to make a payment if the OKATO code is indicated instead of the OKTMO code (letter of the Ministry of Finance of Russia dated February 17, 2014 No. 02-08-12 / 6562).
Requisite (106) - when paying tax and customs payments, indicate the value of the basis of payment. In particular:
TP - payments of the current year;
ЗД - voluntary repayment of arrears for expired tax (settlement, reporting) periods in the absence of a tax inspection request for payment.
A complete list of values is given in clause 7 of Appendix 2 and clause 7 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
When paying other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put "0" (clause 4 of Appendix 2 and clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (107) -:
upon payment tax payments indicate taxable period(for example, MS.02.2013).
The procedure for indicating the value is established in clause 8 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
when paying customs duties, indicate the identification code of the customs authority. This procedure is established in paragraph 8 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
when paying other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put "0" (clause 4 of Appendix 2 and clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (108) - indicate:
When paying tax payments - the number of the document, which is the basis for the payment.
Example:
TR - requirement number tax authority on payment of tax (collection); PC - the number of the decision on the installment plan. Etc.
A complete list of values is given in clause 9 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
When paying customs duties, be guided by the procedure for filling in the requisite given in paragraph 9 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
When paying other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put "0" (clause 4 of Appendix 2 and clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Props (109) - indicate:
- when paying tax payments and customs payments - the value of the date of the document of the basis of payment, which consists of 10 characters. A complete list of values is given in clause 10 of Appendix 2 and clause 10 of Appendix 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
- when paying other payments to the budget system, as well as if it is impossible to indicate a specific value of the indicator, put "0" (clause 4 of Appendix 2 and clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Requisite (110) - "Type of payment" in payment orders drawn up after December 31, 2014, you do not need to fill out.
SAMPLES OF PAYMENT ORDERS:
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Payment order- a document used for implementation from one current account to another, that is, this is an order from the organization to the bank to transfer the amount specified in the payment order from the organization's account to the recipient's account. How to fill in a payment order correctly? Here you will find a completed sample of a payment order when paying to the supplier and when transferring taxes to the budget of the Russian Federation, you can also download the payment order form itself.
Regardless of whether there are funds in the client's account or not, the bank accepts payment orders. The bank will transfer money on these orders in a certain order established by Art. 855 of the Civil Code of the Russian Federation:
- Money is transferred first on instructions in which it is required to transfer funds to compensate for harm caused to health, as well as instructions regarding alimony.
- The second list includes severance pay and wages to persons working under an employment contract for the result of intellectual activity.
- The third are funds for the remuneration of persons working under an employment contract, as well as transfers to the Pension Fund of the Russian Federation and the Social Insurance Fund.
- Fourth - payments to the budget, which are not indicated in the paragraph above.
- Fifth - on instructions providing for the satisfaction of other monetary claims.
- Sixth - all other payments, including suppliers.
There is a standard form of a payment order - No. 0401060 ... The account holder fills out this form and submits it service bank, which, in turn, debits funds from the organization's account and transfers them to the account specified in the payment order.
If the payer changes his mind and wants to revoke the payment order, he has to full right, but he can withdraw the entire amount in full, partial withdrawal of the amount is not provided.
To revoke a payment order, the payer must contact the bank with a statement containing the details of the order: number, date, amount, name of the organization on whose behalf the form was drawn up. An application is drawn up in two copies, after signing and affixing a seal on them, both copies are transferred to the bank, one remains in the bank, the other with a bank mark is returned to the payer.
How to fill out a payment order
The field type of payment indicates: "urgent", "telegraph", "mail", another value is ok, established by the bank... The value may not be indicated if it is established by the bank.
In the field of payment purpose, a reference to the date of the agreement on the basis of which the payment is made is mandatory. In addition, the subject of payment is indicated, for example, "Payment for inventory items on account No. 991 of 07/01/2016."
