In the 14-17 discharges of the CBC, it is necessary to install 2100 - when paying for the penalties and 2200 - when transferring percent. From this year, the CBC for foam has changed. Instead of a single code for penny and interest on taxes, two different appeared. If there will be inaccuracy in the field of payment order 104 (CBC), then the payment will be lost to clarify. This is applied to the inspection.
Field 105 payment order. OKTMO
From this year, in the field of payment order 105 only new OKTMO codes should be set. Depending on the settlement OCTMO may consist of 8 or 11 characters, while in eight-digit codes do not need to add zeros or put fiwers.
Field 16 payment order. Name of the recipient
If an error in the field 16 of the payment order is impossible to accurately determine the payment administrator. For this reason, the Treasury credits the payment into unclear, and then he learns the payments from administrators, which of them were intended.
Field 101 payment order. Payer status
In the field 101 of the payment order, it is necessary to correctly fill out Status: 01 - Organization-taxpayer, 02 - Tax agent, 09 - entrepreneur (Appendix 5 to the order of the Ministry of Finance of Russia of 12.11.13 No. 107n). If you make an error, payments may hang.
Field 110 payment order. Type of payment
In the payment order field 110, only a value of 0 is set. With old codes "PE" and "PC" (penalties and interest), the bank will not miss the assignment.
Payment order with decoding fields 2016.
In requisition (1) The name of the document is indicated.
In requisition (2) specified number form All-Russian Classifier Management documentation, OK 011-93 (approved by the Resolution of the State Standard of Russia dated December 30, 1993 No. 299).
In details (3) Slip the payment order number with numbers.
In details (4) Specify the date of the disposal:
on paper-day - day, month, year Slip the numbers in DD.MM.YYYY format;
in in electronic format Figures in the Bank format (day - two digits, month - two digits, a year - four digits).
In requisition (5) Specify one of the values:
- "urgently";
- "Telegraph";
- "Mail";
- another value established by the bank. You can not specify the value if it is set by the Bank.
In electronic form, the value must be specified in the form of code set by the bank.
In requisition (6) Specify the amount of payment. Whole rubles - in words of the title letter, and a penny - numbers. At the same time, the words "ruble", "penny" do not reduce. If the amount of payment in words is expressed in the whole ruble, then the penny can not be indicated, but in the field "Amount" to put the amount of payment and the sign of the equality "\u003d".
In requisition (7) Specify the amount of payment by numbers. Rubles separate from kopecks by the dash "-". If a penny is not specified, write the amount of payment and the sign of the equality "\u003d".
In requisition (8) Specify the name of the payer.
In requisition (9) Enter the payer's account number in the bank.
In requisition (10) Specify the payer's bank (name and location).
In details (11) Specify the bank identification code (bik) of the payer's bank.
In requisition (12) Specify the correspondent account of the payer's bank account.
In requisition (13) Specify the recipient's bank. Please note: In 2014, the names of the Bank of Russia units changed:
- from February 1 - in the central federal District;
- from June 2 - in the North-West, North Caucasian and Southern Federal Districts.
Composing the payment, check if there were such changes in your region.
In requisition (14) Specify the bank identification code (bik) of the recipient's bank.
In requisition (15) Specify the correspondent account of the recipient's bank.
In details (16) Indicate the full or abbreviated name of the recipient's organization (in this case, specify it F. I. O. and the legal status, for citizens who are not IP, F. I. O.).
In requisition (17) Specify the recipient's account number in the bank.
In details (18) Specify cipher 01.
In requisition (19) "Payment term" value is not specified if another order is not set by the bank.
In requisition (20) "Purpose of payment" The value is not specified if another order is not set by the bank.
In requisition (21) Specify the severity of the payment number in accordance with the law.
In details (22) There are nuances. Until March 31 filling the field 22 in payment order It was not envisaged. On March 31, it is necessary to specify the code. unique identifier Payment (UIP). A new indicator is an analogue of a unique charge identifier (Win), which until March 31 was indicated in the "Purpose of Payment" field. Just like Win, a new identifier is reflected in the payments only if it is installed by the recipient of the funds and is brought to the payer (clause 1.1 of the instructions of the Bank of Russia dated July 15, 2013 No. 3025-y). When paying current taxes, fees, insurance premiums, calculated by payers independently, UIP is not installed. Recipients of funds will continue to identify incoming payments on the basis of the INN, CAT, CBC, OKATO and other payment details. Therefore, in the "Code" field when transferring current taxes and contributions, it is enough to specify the value "0".
In requisition (23) "Backup field" The value is not specified if another order is not set by the bank.
In requisition (24) Specify the purpose of payment, the name of goods, works, services, numbers and dates of the base documents, according to which the payment is carried out (for example, contracts, acts, commodity invoices). The code of a unique charge identifier (Uin) from March 31, 2014 does not specify in payment orders.
Instead of Win in requisition (22), its analogue is indicated, which is called UIP.
In requisition (43) Put the print (if any).
In requisition (44) The authorized representative of the Organization (for example, a manager) must put his signature (for example, a head) in accordance with the Bank's declared bank.
In requisition (45) The payer will put the mark (stamp), and his authorized representative is its signature.
In requisition (60) Specify the Inn Payer (if such is).
In requisition (61) Specify the Inn Recipient.
In requisition (62) An employee of the bank will put the date of receipt of the order to the payer's bank.
In details (71) An employee of the bank will indicate the date of writing off funds from the payer's account.
In requisition (101) Specify the status of the organization. In particular:
- 01 - Taxpayer (payer fees) - entity;
- 02 - Tax agent;
- 08 - Payer - an institution that pays for insurance premiums and other payments in budget System RF;
- 14 - Taxpayer, payments to individuals.
Full list Status is given in Appendix 5 to the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
In details (102) Specify the PPC payer.
In details (103) Specify the recipient's PPC.
In details (104) Specify the value of the CBK.
In details (105) Specify the OCTMO code (when paying tax on the basis tax Declaration or calculation Specify the OCTMO code the same as in the declaration, calculation). At the same time, before January 1, 2015, banks will not refuse the payment if instead of the OCTMO code will indicate the OKATO code (the letter of the Ministry of Finance of Russia of February 17, 2014 No. 02-08-12 / 6562).
In requisition (106) When paying tax and customs payments, specify the value of the payment foundation. In particular:
- TP - payments of the current year;
- HD - voluntary repayment of debt on expired tax (settlement, reporting) periods in the absence of a requirement tax Inspection About pay.
A complete list of values \u200b\u200bis given in paragraph 7 of Annex 2 and paragraph 7 of Annex 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
In requisition (107):
- when paying tax payments, for example, ndfl, specify taxable period (for example, 25.10.2015). In the 107 payment order field, they write the day when the company issued holidays. This was confirmed by Nikolay Stelmakh, Advisor to the State Civil Service of the Russian Federation of the 1st Class (Ministry of Finance of Russia). Hold and list the NDFL from the holidays, when they are paid. The payment date is definitely known, so it is written on the instruction (paragraph 1 of Art. 223, paragraph 6 of Art. 226 of the Tax Code of the Russian Federation). By the way, for errors in the field 107 payment order there is no responsibility. For example, if the company recorded when paying for the tax from vacation taxes - MS.10.2015. The main thing is that the company keeps and listed NDFL. Paymentings will not lose and reach the inspection. Therefore, if earlier the company filled out the field 107 otherwise, it is not required to specify the instructions.
The order indication of the value is set in paragraph 8 of Annex 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
- when paying customs payments, specify the identifying code of the customs authority. Such order is established in paragraph 8 of Annex 3 to the order of the Ministry of Finance of Russia of November 12, 2013 No. 107n;
In requisition (108) Specify:
When paying tax payments is a document number that is the basis of payment.
For example:
- Tr - room requirements tax author about paying tax (collection);
- RS - decide on installments.
The full list of values \u200b\u200bis given in paragraph 9 of Annex 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
When paying customs payments, follow the completion of the details given in paragraph 9 of Annex 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
When paying other payments in the budget system, as well as if it is impossible to specify the specific value of the indicator, put "0" (clause 4 of Appendix 2 and paragraph 5 of Annex 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
In requisition (109) Specify:
when paying tax payments and customs payments - the value of the date of payment document, which consists of 10 characters. A complete list of values \u200b\u200bis given in paragraph 10 of Annex 2 and paragraph 10 of Annex 3 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
When paying other payments in the budget system, as well as if it is impossible to specify the specific value of the indicator, put "0" (clause 4 of Appendix 2 and paragraph 5 of Annex 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
Requisites (110) "Payment Type" in payment orders, compiled after December 31, 2014, do not fill in (Order of the Ministry of Finance of Russia of October 30, 2014 No. 126n). Due to the specifics of the software, some banks are required to be stailed in this field of zeros. However, the Treasury of Russia in a letter dated April 3, 2015 No. 07-04-05 / 05-215 once again stressed: when filling out the details of orders to transfer payments to the budget, the existing rules must be followed.
Code in payment order 2018 of the year is one of the details that are specified when payments to the budget. The fact that this is the field, what are the rules for filling it, where to take information about the code, you will learn from our article.
For what you need the field "Code" in the payment
The field at number 22 "code" indicates such props as a unique payment identifier (UIN). The payment order codes in 2018 are applied when transferring budget payments, and the rules for completing this code in the payment are stipulated in the order of the Ministry of Finance dated November 12, 2013 No. 107n.
Win is the number of a unique charge identifier, which facilitates the fiscal body recognition of the payer who made the payment in the program fixation of tax revenues.
When and how the field "Code" is filled
The Code field in the 2018 payment order is filled in different ways, depending on whether the payer independently makes the transfer of funds to the budget or executes the requirement of the fiscal body.
If the payer acts on its own, sending a transfer, then the "code" field is affixed with 0. When the requirement of making payments to the budget comes from the fiscal body, the code must be in the payment order in this field. This rule directly follows from clause 1.21.1. The provisions of the Bank of Russia dated 19.06.2012 No. 383-P, which states that the Uin should be made in the payment when he is assigned to the recipient of funds.
However, the latest explanations of the Federal Tax Service of the Russian Federation (letter dated 13.03.2017 No. ZN-4-1 / [Email Protected]) indicate that the filling of the Uin number does not add anything to the information about the payer if payment document The innocent is given. And the Inn for the payment order - the requisite is mandatory. That is permissible and when paying on demand in the Win field, specify 0.
Read more about this PNF position in the material .
IMPORTANT! In payment orders in 2018, field codes intended for the introduction of Win cannot be left empty. If you do not have data about the Uin or there is no reason to indicate it, it is necessary to simply put 0. Leaving the empty field 22, you risk getting a refusal to carry out a payment from a banking institution.
In which case the UIN is filled in when the tax is paid for the third person, see .
Where to take a Win
The source of information on the Win is the requirements for paying taxes and pennels. Therefore, if you do not mean in debtors for payments to the budget, then the Uin will not have - as requisite for making a payment, he will simply be formed by the payer of payment due to the lack of such a document as a requirement from the fiscal body.
Example
LLC "Lira" did not pay on time property taxIn connection with which the fiscal body sent the requirement in the address of this debtor, in which the Win indicates. When executing the requirements and formation of payments, the accountant LLC Lira suffered an Win from a document directed by the fiscal body in the field 22.
Can the bank necessarily require the Win
Sometimes bank institutions simply oblige payers when sending orders for payment to the budget to fill in the field 22 Uin. How legitimate is this requirement?
It all depends on what the basis of your payment. If you make tax payment based on an independent calculation, then you simply have to take the value of a unique identifier, because there is no directory for this details and can not be, since here the key is "unique", that is, unique. In this case, the field 22 is placed 0. But if the tax payment is made at the request of the fiscal body, in which the Uin is specified, the field 22 must be filled, but the figure, which entered into it may correspond to either the Win number or a value of 0.
To avoid inaccuracies when paying taxes, we recommend to familiarize yourself with the material.
From November 30, 2016 to pay taxes for the organization will be able to "other person" (ie, anyone). But at the same time this person cannot demand the return of paid amounts.
Payment order or payment - Document Bank on behalf of the owner (client) of the current account: transfer money to another account (pay for goods or service, pay taxes or insurance contributions, transfer money to the SP account or payment of the dividend of the founder, translate wages employees, etc., everything is below)
Since 2017 tax contributions It can be clarified if there was the correct name of the bank and the correct account of the recipient. The remaining contributions must be returned and paid again. (sub. 4 p. 4 of Art. 45 Tax Code of the Russian Federation).
Also, the payment order can be formalized (and send via the Internet) in the Internet Bank (for example, Sberbank-online, Alpha Click, Customer Bank). Internet Bank does not need small organizations and IPs, because It is complicated, roads and less safe. It is worth thinking about it who makes more than 10 translations per month or if the bank is very removed. Also payments can be formed using online accounting, for example.
From 2017 to pay taxes for the IP, the organization or physical ladies can someone else. Then the details will be as follows: "Inn" Payer - Inn of which the tax is redeemed; "PPC" of the payer - the CAT for which the tax is listed; "Payer" - information about the payer who makes a payment; "Appointment of payment" - TIN and the payer's PPC, for which they pay, and who pays; "Payer's status" - the status of that person whose obligation is executed. This is 01 for organizations and 09 - for IP.
From February 6, 2017, new details of the Bank will have to put new details of the Bank in tax payment orders, the Bank of Russia on the Central Bank of Russia should be installed, and indicate the 04,4525000 bik.
Field filling
Inn and KBK details are the most important values \u200b\u200bin the payments. If they are faithful, then the payment will mostly pass. The period, the status of the payer, the order - if there are errors in these fields (did not have time), then payments still almost always pass, but it is better not to risk. There are no fines for incorrect filling of payments (this is your money), but the payment may not pass, then it will be necessary to look for it, return and possibly pay the penalty.
The account (number) of payment orders (at the top) can be any and can be made with the same numbers. But better in order.
VAT in payment orders indicate always in the appointment of payment. If it is not or can not be attributed to "without VAT".
The order of payment in all examples is the fifth, except for salaries - there is the third.
Individuals and IPs in the field "CPP" put "0".
Inn, gearbox and OCTMO should not begin with scratch.
In the Code field (it is a Win) from 2015 in all tax payments put 0 (this is the answer where to take the UIN). Uin is put if the payers or payments are not specified in the payments listed according to the demands of officials. In not taxes do not put anything.
On the payment order below in the upper line, there must be a signature of the head (IP) or a person acting by proxy. Also, if the organization or IP is applied to print, then it should also stand.
In the field 109 (the date, below the "backup field", on the right) enter the date of the declaration on which the tax is paid. But when wept and all funds (FFR, FSS, FOMS) put 0.
In the details (field) "110" Translation Order money Until 2015, the indicator of the type of payment was indicated ("PE" - payment of penalties; "PC" - payment of interest). Now there is nothing indicated.
From October 1, 2015, instead of "Opera-1" you need to indicate the "Operational Department of the Bank of Russia" in the field of the recipient bank for state-owned, customs and some other payments.
In the field of payment order "appearance op." (type of operation) is always put on 01.
Rice. Fueling of the tax payment order.
Filling samples
All payment
See the full list of payment orders (updated for 2018-2019):
Where to take a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here samples of payment of payments in Excel for 2018-2019, made using a free business package program. It's smart I. simple program. In addition, there are also a bunch of useful documents. Recomend for everybody! Especially useful for small organizations and SP, who want to save. Some additional functions in it are paid, but for payment orders it is free.
To create (for printing) a payment order in 1C Accounting 8, you need to open the "Bank" menu - "payment order".
IP himself
SP unlike organizations can manage the entire revenue of anything. No accounting and cash discipline. Often, make money in the same bank as the current account is impossible or unprofitable. Then you can pass part or all means to translate to any personal account (but only open on the IP itself) in another bank - for example corn, Sberbank, Tinkoff, Alpha Bank, etc.
Timing should be noted that not tax payments can be executed during the week (if you are not necessary to redo it), i.e. In the bank you can safely bring such a payment yesterday or in the day before yesterday.
Purpose of payment: replenish your own account. Without VAT.
Rice. Fueling of the payment order from IP to myself in the business pack.
For goods / service
Sample payment for goods or service in Excel for 2018-2019 can be set as with VAT, so without it. This should be indicated in the invoice from your supplier. VAT payment order
Purpose of payment: Cash to the Supplier under the contract number 12345 is listed. Incl. VAT 18% - 1694-92
Purpose of payment: Cash for services under the Contract number 12345. incl. VAT 18% - 1694-92
Payer status: do not specify anything, because Status is needed only for payments to the budget.
Figure. Following the payment order for the product / service in business pack.
Salary issuance
Sample payment order for issuing salary in Excel for 2018-2019.
An employee can choose a bank for paying a salary. To do this, he needs to write a statement.
Appointment of payment: payment of salary employee for an employment contract. Without VAT.
Payer status: do not specify anything, because Status is needed only for payments to the budget.
Rice. Following the payment order for paying salary in business pack.
Dividend
Please note that this is a payment on the payment of the dividend to the founder in Excel for 2018-2019, rather than tax NDFL from the dividend. Alternatively, only the organization can pay dividends and only according to the account.
Purpose of payment: Payment of dividends to the head. Without VAT.
Payer status: do not specify anything, because Status is needed only for payments to the budget.
Rice. Following the payment order for the payment of dividend into business pack.
In tax
Payment order for paying taxes in Excel for 2018-2019. By law, only the organization (SP) can be paid to their taxes. List taxes for another person is prohibited (except when it comes to tax Agent on ndfl).
Dates date B. tax payment It must strictly comply with today's, otherwise the bank will not accept. The payment is considered to be executed for the controlling authorities on the date that it is worth it. And when the money goes to the tax for you no longer matters. Can go for a week.
Where to take tax details? On the tax site there is a service for the formation of payments with the choice of tax.
Since 2016, in the field 110, I do not put anything (it was 0). See image.
In 106, sometimes require TP. In the field 107, some banks are asked to write a period for which the tax is paid - for example GD.00.2016. List of periods.
Appointment of payment: NDFL with salaries of employees. Without VAT.
Purpose of payment: NDFL from the dividend of the founder. Without VAT.
Purpose of payment: Advance payment For profit tax for 2015 without VAT.
Foundation of payment: Advance payment by tax tax For 2015, without VAT.
The payment for penalties is the same as when paying tax, only.
The status of the payer: 01 - for organizations / 09 - for IP (if the payment of its taxes).
Payer Status: 02 - For organizations / 02 - for IP (if the tax of the NDFL (with a salary or dividend) for employees (founders) as a tax agent).
Rice. Following the payment order for paying taxes in business pack.
Insurance premiums: PFR, FOMS and FSS
Also since 2017 it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.
Since 2016, in the field 110, I do not put anything (it was 0). See image.
In 106, sometimes require TP. In the 107 field, some banks are asked to write a period for which the contribution is to pay - for example, GD.00.2016. List of periods.
Payment orders for the payment of insurance premiums on the OPS (FIU), FOMS, FSS in Excel for 2018-2019. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.
Payment assignment: Contributions to the FIU on insurance Pensions for 2015 for IP Reg.№071-058-000000. Without VAT. ()
Purpose of payment: Contributions to FFOMS for 2015 are listed for IP Reg.№071-058-000000. Without VAT. (IP contributions can be calculated using this free calculator)
Purpose of payment: Contributions to the FIU are transferred to the insurance part of the pension for the 4th quarter of 2015 for employees of Reg.№071-058-000000. Without VAT. (I recommend and calculating holidays)
Purpose of payment: contributions are listed in FFOMS for the 4th quarter of 2015 for registrars reg.№071-058-000000. Without VAT. (I recommend the salary calculator, with which you can calculate all contributions and even hospital and vacation calculation)
Foundation of payment: Contributions to FSS for the 4th quarter of 2015 are transferred for reg. No. 071-058-000000. Without VAT. (I recommend the salary calculator, with which you can calculate all contributions and even hospital and vacation calculation)
Dates. The date in the payment of insurance taxes should strictly comply with today's, otherwise the bank will not accept. The payment is considered to be executed for the controlling authorities on the date that it is worth it. And when money goes to the funds, it is no longer important for you. Can go for a week.
Payment order penalties and fines are the same as when paying tax only.
Payer Status: 08 - for IP. If payment of insurance premiums for the IP itself.
Payer Status: 01 - for organizations / 09 - for IP (if the payment of insurance premiums for employees) (letter of FTS dated 03.02.2017 No. ZN-4-1 / [Email Protected]) (Order of the Ministry of Finance of April 5, 2017 No. 58n).
Rice. Following the payment order for payment of insurance premiums in the FIU in business pack.
How much time to store wards? Within 6 years after the end of the year in which the document last time Used to accrual contributions and reporting (paragraph 6 of part 2 of Article 28 Federal Law from 24.07.09 No. 212-FZ) or 5 years (paragraph 459 Order of the Ministry of Culture of Russia of August 25, 2010 N 558)
Let me remind you that all these payments can be edited in Excele or using this free program:
Today, one of the dominant types of non-cash settlements in the Russian Federation is to issue a payment order. But, regardless of their common use, in the formation of payments, questions often arise from the proper filling of the fields of the document. Especially often the legislators change the requirements for the provision of information positioning the status of the beneficiary and the factor of payment. This is a details of 110 in the payment order. Let's talk about the features of its filling in 2018.
General Provisions on Document
The form of a payment order, as well as all other forms of documents for which calculations are carried out, prepared and approved by the Central Bank of the Russian Federation in Regulation No. 383-P dated 19.06.2012. It also presents the technique, adhering to which the document is filled in, and in Appendix No. 3 is its approved form indicating numbered fields for ease of filling. We will not list all the details of the payment, because for our publication it is of particular interest. 110 field. In the payment order 2018the year, or rather, in the requirements of the Central Bank to fill it, until no change occurred, since the latest adjustments were approved quite recently - in August 2017. We will understand in the recovery of this props.
Payment order: type of payment in the field 110
Code 110 in the payment order indicates the type of payment and is placed in the receipter information unit. Note that the requirements of the Central Bank of the Russian Federation for the design of this field are changed quite often. It seems that not only this is connected with interdepartmental disagreements and imperfection. legislative norms, but also with the development of technologies.
So, the Ministry of Finance of the Russian Federation by order No. 126n dated October 30, 2014 canceled the filling of the line 110 of the payment order since 2015, but practically in, the same time the Central Bank of the Russian Federation notes the need to fill this field and in a letter No. 234-t of December 30, 2014 establishes the obligation to stagnation in marks "0".
The state of affairs has changed last year. By specifying the Central Bank of the Russian Federation of 05.07.2017 No. 4449-U, new changes have been made to Regulation No. 383-P concerning the rules for transferring money. They started acting from 08/08/2017. Explain the reasons for the next adjustment and tell what kind of payments they will affect.
Update the requirements for filling this field to the Bank of Russia accounted for due to adoption new edition Law "On National payment system»№ 161-FZ dated 06/27/2011. In essence, the changes under consideration were due to deployment state program According to the introduction of domestic payment systems, the advantage of which are independence from foreign tools and sanctions.
Payment order: field 110 in 2018
Filling the requisite 110 today is envisaged only in cases where the payment is addressed to the individual, and he receives funds from the country's budget. Such payments are considered:
- Monetary content / contentment / remuneration / employees of state institutions;
- Remuneration of state facilities municipal organizations, as well as state extrabudgetary funds;
- Scholarships allocated by the state;
- Pensions, compensation and other social payments from the pension fund;
- Lifetime judges.
If the payment falls under any category from the notes in the list, the type of payment in the payment order 2018 in the field 110 is marked with a number 1. It is possible that over time, this list will expand, since the law No. 161-FZ is not excluded.
When performing other payments, the rule is still valid - the field 110 is not filled in the payment. This is true even for:
- Lists of mandatory nature in the treasury;
- Settlements made by companies, entrepreneurs and individuals.
So, the filling of the line 110 in the payment order in 2018 has become mandatory so far only when translating money to individuals from budgetary funds.
IN Russian Federation For a long time there is a practice of conducting cashless payments. The main way of transferring money today is the use of a payment order. It is a financial document prescribing the bank to transfer funds from the client's account to the recipient's account. At the same time, one of the important conditions for making such a translation is correctly executed field 108, as well as some other positions of such a form. It serves so that the payer put the number in the payment order tax document.
Read more about payment
Based on the current regulations in the field of financial legislation, the payment order acts as a legitimate acceptable way. non-cash transformation money addressee.
The Central Bank of the Russian Federation outlined in the situation of June 19, 2012 No. 383-P procedure and rules for filling the fields in the Blanc of the Blues. There is also paid attention and subject to our consultation - the number of the tax document in the payment: what is it and why.
However, in the specified position of the Central Bank of the Russian Federation, it is not only about the rules and methods of data enclosing data in the order form for payment, but also about its own form and appearance. They are also given in this position.
Thus, in all financial institutions Russia accepting a payment order for the translation, its form looks equally. Modifying the form in its arbitrariness, no bank is not allowed.
In advance, clarify the question where to look for a tax document in the payment. It is transferred from the relevant document coming from IFTS. And indicate - in the bottom line on the right (see Figure).
When the filling is obligatory
In addition to the rest of the details, in the ward, it is necessary to fill in the field 108. And the sender of funds should know that this graph is obligatory to fill, only if the budget of Russia is paid in this or that budget. This important nuance indicates paragraph 4 of Appendix No. 1 to the Regulation No. 383-p.
If the payment is not addressed in the state budget, and the bank employee will see the filled Count 108, the transfer of money to the addressee is not produced due to the error and subsequent failure. After all, this field shows the tax paper number in the 2018 payment order. It is impossible not to take into account when filling the ward.
What indicate
Ministry of Finance of Russia on November 12, 2013 issued an order at number 107n about the introduction of the rules for writing data when issuing money transfers From the payer to budgets.
Paragraph 9 of Appendix No. 2 to the order No. 107n of the Ministry of Finance determines that the Blanca Blanca must reflect the number of the relevant document.
Below are reductions for the field 108, which are stipulated in the law. According to their decoding, it is clear that the field of field 108 has a dependence on the name of the document, on the basis of which the transfer of money in the treasury.
| Tr. | Number Requirements of the IFSS on the payment of tax / collection / contributions |
| PC | Installation decisions number |
| FROM | Delayer number number |
| RT | Restructuring Decision Solution |
| PB | The number of the business or material considered by the Arbitration Court |
| ETC | The number of decisions on the suspension of recovery |
| Ap. | Decision number on attracting to tax liability or refusal to such |
| AR | room executive document and excited on it |
| IN. | Decision number on the provision of an investment tax loan |
| TL | Definition number of AC on the satisfaction of the application for the intention to repay the requirements for the debtor |
EXAMPLE
From the table it can be seen that when listed transport tax The field 108 should reflect the "TR" index. If there is a payment of current amounts on this tax in a voluntary order, then they affix "0".
It is important to note that in the field 108 only the symbol-numeric part of the room fit out, and the number of the number "number" is excluded.
Remember that the indication of other codes not designated by the Ministry of Finance of Russia is not allowed!
In addition, it is necessary to understand that the Count 108 of the Blanca is fill out only when making payments based on the documents issued in the order of the Ministry of Finance No. 107n published in the Order No. 107n.
If an enterprise voluntarily pays to the state budget, in the field 108 fit the digit zero "0". Individual When paying to the state budget, Russia also prescribes zero in column 108.
Conclusion
Now it is clear that this is the number of the tax document in the context of the design of the payment by transfer to the budget of the obligatory payment. By side by side, this props can not be bypass. Otherwise, the transfer of money will be denied.
