Kfkh status in the payment order. Budget status in a payment order

Field 101 should be left blank;

• transfer of advance payments to employees. Advance payment is not made to the RF budget. Field 101 must be left blank;
• transfer to the counterparty for payment of the performed information support services. Payment is not made to the budget of the Russian Federation. Field 101 is not filled in.

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Payer statuses in a payment order in 2018

The latest changes to this procedure, which entered into force on October 2, 2017, were made by the order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n "On amendments to the order of the Ministry of Finance dated November 12, 2013 No. 107n". The document amended the procedure for filling out payment orders when transferring money to the budget.

Sample form of a payment order Specifics of filling in field 101. Examples of filling in when generating payments The status of the originator of the document in payment order 2018 is filled in on the basis of the new requirements of the Ministry of Finance, which amended Order No. 107n.
The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for "injury" contributions, to the Federal Tax Service from October 2, 2017, the specialist needs to pay attention to the change in the codes of payments of insurance premiums administered by the tax.

Online magazine for an accountant

Read also the article: → "Payment order: form 0401060, download the form" For example: Individual entrepreneur Artyom Olegovich Bartenev, when paying insurance premiums, generates 2 payment orders:

• payment order indicating status 09 (payment of insurance premiums personally for yourself);
• payment order indicating status 14 (payment of insurance premiums for employees working at his enterprise).

Status 01, 08, 09, 14 In 2017 insurance premiums transferred to the tax authorities, which will regulate their calculations and payments. In this regard, the managers and accountants had a question regarding the completion of section 101 of the payment order.

Payment order to bailiffs - sample 2017-2018

Error Explanation How is it correct? When transfer of personal income tax code 01 is indicated for employees. payment of personal income tax for employees, the organization acts as a tax agent. Code 02 is specified When paying insurance premiums for employees individual entrepreneur indicates code 09 V this case the entrepreneur acts as a person who pays income to individuals. If the payment of insurance premiums "for injuries", then the code 08 is indicated, in all other cases - 14 Individual entrepreneurs indicate codes 09, 14 separated by commas. Filling out the payment order is regulated by regulatory legal acts, namely Regulation No. 383-P and the Order of the Ministry of Finance of Russia dated 12.11.2013 No. 107-N Only one code must be specified: 09 or 14.
Two payments are formed. Questions and answers Question №1.

What to indicate the status of the payer in the payment order in 2018

Of the Ministry of Finance of Russia dated 09.23.2015 N 148n) from January 1, 2014 you can see below: Code Taxpayer (levy payer) status 01 Legal entity - taxpayer (levy payer) 02 Tax agent 03 Federal postal organization that made the transfer order Money for each payment of an individual 04 Tax authority 05 federal Service bailiffs and its territorial bodies ((as amended by the Order of the Ministry of Finance of Russia dated 09.23.2015 N 148n) 06 Participant foreign economic activity — entity 07 Customs authority 08 Payer - a legal entity (an individual entrepreneur, a notary engaged in private practice, a lawyer who established a lawyer's office, the head of a peasant (farm) economy), which transfers funds to pay insurance premiums and other payments to budget system Russian Federation(as amended by

Status 19 in the payment order

When the state duty is paid by an individual who is not an individual entrepreneur, he must indicate "24" as the status of the payer. It is this indicator in the law that corresponds to a different payment of an individual to the budget of the Russian Federation.

Insurance premiums When specifying the status of the payer when paying insurance premiums, one can be guided by the PFR Information Letter dated 02.03.2014. Although this letter is not a standard, it does not contradict the sources of law and therefore is used by many entrepreneurs and accountants.
So the FIU recommends prescribing the value: Legal entities and individual entrepreneurs making insurance premiums 08 For credit institutions, payment agents transferring funds of individuals 15 Credit institutions, payment agents transferring funds of individual individuals 20 Individuals paying insurance premiums 24 Prior to the issuance of Order No. 107n, the FIU recommended indicating the status "01" or "14".

Originator status in payment order 2017

Attention

The same value is reflected in the payment by individual entrepreneurs, notaries, lawyers, heads of peasant / farms when paying insurance premiums for their employees. And when paying insurance premiums for yourself - in field 101, the entrepreneur must indicate status 09, notary - 10, lawyer - 11, head of the peasant / farms when paying for itself and members - 12.

For information: When making payments to the budgetary system of the Russian Federation, field 101 is filled in: - in payment orders, collection orders and payment orders. And below you can see where field 101 is located in payment order: Field 101 The entire list of statuses of persons issuing payment documents, i.e.

statuses of payers that operate in accordance with the Order of the Ministry of Finance of the Russian Federation of 12.11.2013 N 107н (as amended by

What is the status in the payment order in 2018

Read also the article: → "We issue a payment order in a new way" The fact is that in case of errors, the fact of non-transfer of the payment to the recipient can be recorded, and in this case, the recipient is the budget. Thus, even if funds were debited from the payer's account, the funds are not credited to the beneficiary's account. In accordance with the Tax Code, in this case, the tax is considered unpaid, which is fraught with certain sanctions for the taxpayer. In order to avoid misunderstandings with the IFTS, the taxpayer must do the following (Article 45 of the Tax Code of the Russian Federation):

• carefully check the payment order for errors;
• in case of an error, write an application to the tax authority, in which it is necessary to clarify the status of the payer.

How to fill in field 101 "payer status" in a payment order?

At the same time, some values ​​of the statuses are unambiguous and do not need additional interpretation. Others are not so obvious and require clarification about their applicability to specific individuals.

Non-obvious statuses include the following: "14" Typically, this was indicated by individual entrepreneurs who hire workers and pay them wages. However, the Ministry of Finance explains that individual entrepreneurs need to apply status 08, while status 14 should be used exclusively by individuals. "18" Indicates the payer of customs duties, without being a declarant.

Important

Doubt is caused by the fact that it is possible not to declare import / export. However, these may be persons who have received permission to process products outside the customs territory or the owner of a point of sale that conducts duty-free trade "21" and "22" Indicate firms from the consolidated group of taxpayers (CGN).

In this case, the bank has no right to refuse to provide this document within 5 days;

• after the verification activities, a decision will be made to clarify the payment date;
• within 5 days after the decision is made, the Federal Tax Service Inspectorate will notify the taxpayer about it.

Peculiarities of the payer status for individual entrepreneurs It is necessary to clearly understand that the payment order in section 101 indicates the status of the legal entity or individual who executed this document. As for individual entrepreneurs, in order No. 107-N, which must be followed when filling out a payment, there are 2 codes - 09 and 14.

It is very important to understand here that when making deductions personally for himself, an individual entrepreneur takes into account code 09, but if deductions for employees are planned, then in this case code 14 is entered in section 101, because
What code in section 101 payments when paying personal income tax do I need to put down? Answer: You are a taxpayer making payments to individuals ( wages), therefore, when generating a payment order in section 101, code 14 is put, but on condition that you are generating a payment order for the payment of personal income tax for your employees. Question number 4. What status must be indicated when paying land tax? Answer: If land tax is paid by the organization, then the status 01 is indicated, if an individual entrepreneur using the land for conducting his entrepreneurial activity - 09, if an individual who does not use land plot as a means of making a profit - 13. Rate the quality of the article.
Individual entrepreneurs, notaries, lawyers, farmers paying tax payments for myself 09, 10, 11, 12 Individuals 13 Taxpayers who pay funds to individuals 14 Individuals who pay insurance premiums 24 Financial organizations, banks, Russian Post on generalized payments of individuals 15 Legal entities that pay tax debts individuals 19 Financial organizations and banks for some payments of individuals 20 Extra-budgetary funds 23 Guarantor banks 25 Individuals and legal entities for repayment of debts 26 Tax authorities 04 Bailiffs service 04 Customs authorities 07 Payer of customs duties based on the law of the Russian Federation, but without filling out a declaration 18 Representative of the consolidated groups of taxpayers 21 Participant of the CTG 22 The status of the sender, or payer, is an indicator that certainly correlates with the organizational and legal status of the payer and the nuances of its activities.

In the new 2017, when transferring insurance premiums, many policyholders had a question - what status of the payer should be indicated in field 101 of the payment order? Until recently tax authorities did not give any explanations about this, but now there is an exact answer to the question about the status, which we will discuss in our material.

Filling in field 101

In 2017, the form of a payment order for transferring funds from a current account remained the same (Appendix No. 3 to the Regulation of the Central Bank of the Russian Federation No. 383P dated June 19, 2012). The Rules for filling out payments, approved by order of the Ministry of Finance of the Russian Federation of 12.11.2013 No. 107n, continue to apply.

In a payment order, each field to be filled in has its own number. Field 101 is intended to indicate the status of the payer. Status is a special code corresponding to the type of payment and the payer. Field 101 needs to be filled in only when transferring tax, insurance and other mandatory payments, and for settlements with ordinary counterparties, this field remains blank.

Until 2017, transferring insurance premiums in extrabudgetary funds, the policyholders put code 08 in field 101, which designated the payer of contributions - a legal entity, individual entrepreneur, private notaries and lawyers, the head of the farm. This and other status codes were approved by order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107n.

Payer status since 2017

As for the insurance premiums for "injuries" transferred to the Social Insurance Fund, the previous value of the payer status should be indicated here - 08, since this type of contributions remained under the jurisdiction of the FSS and did not come under the control of the tax authorities.

Payment order for transfer of insurance premiums

In addition to the changed status of the payer of insurance premiums (field 101), when filling out the payment order, you need to pay attention to the following points:

• It is necessary to transfer insurance premiums from 01.01.2017 to the Federal Tax Service, therefore, in the "Recipient" field, we indicate the UFK and the corresponding tax office who is the administrator of insurance premiums;
• We indicate the corresponding TIN and KPP of the tax inspectorate - the recipient of the payment;
• The KBK from 01.01.2017 is indicated depending on the period for which insurance premiums are paid. The BCC for insurance premiums for periods earlier than 01.01.2017 differ from the BCC for contributions for periods starting from 01.01.2017. New codes have also been introduced for policyholders who transfer pension contributions on additional tariffs, now the KBK for them is selected depending on the availability of the results of a special assessment of working conditions.
• In terms of contributions for "injuries", the KBK and other details have not changed since 2016.

When filling out a payment order for payment of tax, the status of the payer should be indicated. Complete list presented in the Tax Code of the Russian Federation and some orders of the President of the Russian Federation. Let's take a closer look at how to determine the status of a taxpayer.

Responsibilities

Taxpayers recognized legal and individuals who pay the fees. By law, they are assigned the following duties:

• register with the Federal Tax Service;
• keep records of income (expenses) of taxable items;
• submit to and financial statements;
• submit documents on which the calculation of the amount of taxes was carried out;
• comply with the requirements for the elimination of identified violations, do not interfere officials FTS in the line of duty;
• store for 4 years accounting documents on calculation and payment of taxes, receipt of income and implementation of expenses incurred.

Taxpayers must also notify the FTS in writing of:

• opening / closing an account - within 10 days;
• participation in organizations - within a month;
• in the Russian Federation - within a month;
• declaring bankruptcy, liquidation or reorganization - within 3 days;
• change of location (residence) - within 10 days.

Rights

In turn, the taxpayer has the right to receive from the Federal Tax Service:

• information about current taxes, clarifications on the application of legislation;
• use the benefits in the prescribed manner;
• get a grace period and tax credit;
• be present at the on-site inspection.

Search for information

As mentioned above, one of the duties of taxpayers is to pay taxes. In this case, the status of the taxpayer is indicated in the payment order. Otherwise, there is a possibility that the funds will not reach the addressee.

Taxpayer status is required information. Based on this data, the organization is identified. The taxpayer status consists of a two-digit number and is entered in the payment order in field 101. The table contains all existing statuses.

Division by taxes

The status of a valid taxpayer depends on the type of tax paid. For example, if the company transfers personal income tax from the salaries of employees, then in the payment order you need to put "02". If we are talking about the payment of insurance premiums - "08". Detailed statuses for fees are listed in the table below.

Online check

You can check the status through the FTS website. In order not to waste time on manual input of TIN, checkpoint, 1C developers implemented this opportunity in the updated program "1C: Accounting". The results of the check are reflected in the list of customers in the card, in the invoice journal, purchase (sales) book, primary documents. To check the entire list of clients, you need to generate a universal report on the "Status of counterparties" register by periods. Verification options are regulated by the register " Routine operations"Of the" Administration "subsystem in the" Support "menu.

After processing the information, the program returns the following results:

• "The organization is listed in the database" means that the counterparty is registered and has the status of an active one.
• “Discontinued” means that the taxpayer is registered in the USRN, but did not have the status of valid. Two options are possible here: the counterparty has ceased operations or the checkpoint has been changed.
• "KPP does not correspond to the one specified in the database" means that the entered combination of TIN, KPP has never been in the register.
• “There is no counterparty in the database” means that the taxpayer does not have a valid status; no one was registered with the indicated TIN.
• “Not subject to verification” - this message is issued if the data of a foreign organization is entered.

All reflected test results are valid ± 6 days from the date of the request.

1C

The service for finding problem clients in 1C was introduced in 2015. The updates were caused by changes in the Federal Law No. 134, according to which it was necessary to enter data on all invoices in the VAT return. Online status checks directly from 1C allow you to avoid errors when filling out the declaration. If, in response to the request, a notification is received that the taxpayer is registered but did not have the status of an active one, then the line with the counterparty is shaded gray, if the client is not found in the register at all, it is red. In the same way, these customers are reflected in the "Counterparty" line when entering primary documents.

In the book of purchases (sales), the journal of invoices, the results of the check are displayed on a separate panel. If the report contains invalid documents, they are highlighted in red and a button appears in the panel to select such lines. In the built-in VAT declaration, checks are carried out on the basis of information from sections 8-12 of the Federal Law, its results are displayed on the counterparties panel.

By default, the check is performed once a week in the background and is carried out according to the INN. To avoid errors when entering data into the database, it is necessary to control the correctness by bit. If the information is entered incorrectly, it will be highlighted in red in the "Contractors" directory. All documents for such clients will be reflected in the same way. Only during the audit will it be possible to avoid the situation when the taxpayer is registered in the USRN, but did not have the status of valid and was included in the report.

Personal income tax

The taxpayer status, but in a different form, must be checked when personal income tax... Depending on the source and whether an individual is a resident or not, different tax rates are set. A Russian can pay personal income tax at rates of 9, 13 and 35%. A non-resident must transfer to the budget 15% of the amount of dividends received and 30% of all other income. Besides Russian legislation there are also international agreements on the avoidance of double taxation. Tax rates for residents from allied countries are determined by these acts.

Terminology

According to Art. 207 Tax Code is an individual who is in the territory of the Russian Federation for at least 183 days in 12 consecutive months. The countdown begins from the moment a person arrives on the territory of the Russian Federation, which is recorded in customs documents.

The status is fixed on the date of income payment and is specified:

• for non-residents without permanent residence - on the date of completion of their stay on the territory of the Russian Federation;
• for Russians with permanent residence - on the date of departure from the Russian Federation.

The base is recalculated upon completion. Consider an example of calculating the number of days of a citizen's stay in the Russian Federation.

Example

The Russian received income for the year from Russian and foreign enterprises. During this period, he repeatedly traveled outside the Russian Federation on business trips:

• 01.03-20.04 - to Germany;
• 15.08.-14.09 - in the USA;
• 20.12-20.01 - to Turkey.

Status payer of personal income tax is determined according to the calculation of the number of days of stay on the territory of the Russian Federation. Border crossing days (01.03, 15.08 and 20.12) are not included in this calculation. That is, the taxpayer spent 90 days outside the country for a year, and in the Russian Federation - 275 days. He is recognized as a tax resident and transfers fees to the budget at the rates prescribed in the Tax Code of the Russian Federation.

Exceptions

For some categories of payers, the status and number of days of stay in the Russian Federation does not matter. Servicemen, employees of state and local authorities sent outside the Russian Federation are always recognized as tax residents.

Documentation

The period of stay and absence on the territory of the Russian Federation must be confirmed by documents. It can be issued according to data from time sheets, migration card, international passport with border crossing marks, etc.

Persons who are not officially employed do not leave the Russian Federation to confirm their status tax resident can provide proof of identity. It must contain data on citizenship and place of residence. As a last resort, you can provide a certificate from housing and communal services.

Changes were made by Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n. For the current procedure for filling out payment orders, see.

According to the procedure established by the Ministry of Finance of Russia (Appendix No. 5 to the Order), there is no unambiguous answer to the question of which code to indicate in field 101. There were three options for filling in the media:

• "01" - "taxpayer (payer of fees) - a legal entity" by analogy with the payment of taxes and fees ";
• "08" - "payer - a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who established a lawyer's office, head of a peasant (farm) economy), which transfers funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation";
• "14" - "taxpayer making payments to individuals".

Simply and quickly form payment orders in the Kontur.Extern Internet reporting system for claims for payment of taxes, fees and contributions:

1. After receiving the request, notify the Federal Tax Service of this by clicking on the button "Send a receipt to the Federal Tax Service".
2. Click on the "Create payment order" link and enter the name of your bank and current account, the rest of the data from the request will be substituted by the system itself.
3. Select the type of debt to make a payment and, if necessary, change the amount of the payment.
4. Create a payment order in Word format and print or download a special text file to upload it to the Internet bank later.

In addition to the procedure for filling out a payment order, the letter from the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS considered other issues. Among them:

• terms of payment of insurance premiums;
• reporting forms (primary and revised);
• transfer of the balance of settlements and provision of certificates on the status of settlements for insurance premiums;
• transfer of decisions from the FIU and the FSS to the Federal Tax Service.

If you have already paid contributions to the Federal Tax Service and indicated the code "01" or "08", this does not mean that the payment will certainly be "lost", and the policyholder will have arrears. In practice, inspectors count payments with the correct specified, even if they contain the “wrong” payer status. To prevent all possible questions from the tax authorities, clarify your payment in accordance with clause 7 of Art. Tax Code of the Russian Federation.

In field 101, you need to indicate the status of the organization or entrepreneur that transfers funds to the budget. The payer's status is indicated by a two-digit code in accordance with Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Appendix No. 5
to the order of the Ministry of Finance of the Russian Federation
dated 12.11.2013 No. 107n

RULES FOR INDICATING THE INFORMATION IDENTIFYING THE PERSON OR THE AUTHORITY DRAWING THE ORDER FOR THE TRANSFER OF FUNDS IN PAYMENT OF PAYMENTS TO THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION

The rules are given for specifying information identifying the person or body that made the order to transfer funds in payment of payments to the budgetary system of the Russian Federation.

Information identifying the payer of funds, the recipient of funds and the payment specified in the orders in accordance with Appendices No. 1-4 to Order 107n, is mandatory for filling, as well as the information specified in the requisite " 101 "order, which is filled with an indicator of one of the following statuses:

Since 2017, the INSURANCE PREMIUM is received by the TAX

Note: In addition to contributions for "injuries"

From 01-01-2017, the procedure for calculating and paying insurance premiums to the PFR, MHIF and FSS will be administered by the Federal tax office.

You can do it differently:

• first, re-transfer the tax amount, having correctly indicated all the details in the payment order;
• then carry out the offset or refund of the overpaid tax according to the rules established by article 78 Tax Code RF.

However, in this case, the organization (entrepreneur) will only avoid fines. Penalties will be calculated for each day of delay in tax payment based on 1/300 of the refinancing rate of the unpaid tax amount (clauses 2, 3, 7).

An error in code 101 is critical in two cases: 1) when transferring VAT and 2) when transferring personal income tax by an entrepreneur. In other cases, the error in code 101 is irrelevant! The main thing is to correctly indicate the BCC and describe in detail the field 24 "Purpose of payment", so that it would be clear on it where to refer the payment.

An example of specifying field 101 of a payment order to transfer the tax amount

The organization as a tax agent for VAT on April 18 transferred to the budget the amount of tax in the amount of 5,000 rubles. The payer's status in the payment order was indicated incorrectly: instead of code 02 ( tax agent) code 01 (taxpayer) was specified.

The error was discovered on May 16 when reconciling calculations with the tax office. To correct the error, the accountant prepared and sent to the tax office application with a request to clarify the details payment order.

Head of the Inspectorate of the Federal Tax Service of Russia No. 120
in Moscow
N.T. Petrov

from LLC Gasprom
INN 4308123456
KPP 430801001
OGRN 10244567890123

Address (legal and actual):

610008, Kirov, st. Shvetsova, 20

STATEMENT about an error in the execution of a payment order

Kirov. ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 05/16/2019

In accordance with clauses 7 and 8 of Article 45 of the Tax Code of the Russian Federation, Gasprom LLC asks for a decision to clarify the payment.

In field 101 of the payment order No. 415 dated April 18, 2019 for the transfer of value added tax (KBK - 18210301000011000110) in the amount of 5000 (Five thousand) rubles. the payer status was specified incorrectly - 01 (taxpayer).

The correct payer status is 02 (tax agent).

This error did not entail the non-transfer of the tax amount to the budgetary system of the Russian Federation to the corresponding account of the Federal Treasury.