For legal entities, banks, the full or abbreviated name is indicated; for individuals - full surname, first name, patronymic (unless otherwise follows from the law or national custom) (hereinafter - full name); for individual entrepreneurs - full name and legal status; for individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - full name. and an indication of the type of activity.
The payment request indicates (if any) the taxpayer identification number (hereinafter - TIN) or the code of the foreign organization (hereinafter - CIO) of the payer.
In the cases provided for by paragraph 1.1 of Article 7.2 of the Federal Law of August 7, 2001 N 115-FZ "On Counteracting the Legalization (Laundering) of Criminally Obtained Incomes and the Financing of Terrorism" (Collected Legislation of the Russian Federation, 2001, N 33, Art. 3418 ; 2002, N 30, Art.3029; N 44, Art. 4296; 2004, N 31, Art. 3224; 2005, N 47, Art. 4828; 2006, N 31, Art. 3446, Art. 3452; 2007, 16, Art. 1831; N 31, Art. 3993, Art. 4011; N 49, Art. 6036; 2009, N 23, Art. 2776; N 29, Art. 3600; 2010, N 28, Art. 3553; No. 30, Art. 4007; N 31, Art. 4166; 2011, N 27, Art. 3873; N 46, Art. 6406) (hereinafter - Federal Law N 115-FZ), after the name of the legal entity, the address of its location is indicated , after full name an individual, the legal status of an individual entrepreneur, an indication of the type of activity of an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, - the address of the place of residence (registration) or place of stay.
When transferring funds through a bank account in the cases provided for in Article 7.2 of Federal Law N 115-FZ, the payer's INN (if any) of an individual, an individual entrepreneur or an individual engaged in a private practice, or in the requisite "Payer" after the full name. an individual, the legal status of an individual entrepreneur, an indication of the type of activity of an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, - the address of the place of residence (registration) or place of stay.
To highlight information about the address of the location, the address of the place of residence (registration) or the place of residence before and after the address, the symbol "//" is used.
When transferring funds without opening a bank account, indicate the full or abbreviated name of the credit institution, the branch of the credit institution - the sender of the order and information about the payer - an individual: full name, TIN (if any), and in the cases provided for in Article 7.2 of Federal Law N 115-FZ, - a unique assigned transaction number (if any), TIN (if any) or the address of the place of residence (registration) or place of stay. The requirements established by this paragraph for money transfers without opening a bank account apply to electronic money transfers. To highlight information about a payer - an individual, the symbol "//" is used. Information about the payer - an individual is indicated in one of the following sequences:
full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name individual, symbol "//", TIN of an individual (if any), symbol "//";
full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name natural person, symbol "//", unique assigned operation number (if any), symbol "//", TIN of an individual (if any), symbol "//";
full or abbreviated name of the credit institution, branch of the credit institution - the sender of the order, symbol "//", full name natural person, symbol "//", unique assigned transaction number (if any), symbol "//", address of residence (registration) or place of stay, symbol "//".
When specifying the address, it is allowed to use abbreviations that allow you to definitely establish this information.
FULL NAME. of an individual, the TIN of an individual (if any) may not be indicated when a credit institution, a branch of a credit institution draws up a payment order in order to execute an order for transferring funds sent using an electronic means of payment without opening a bank account in case of failure to identify an individual in accordance with with Federal Law N 115-FZ.
Additionally, the client's account number, name and location (abbreviated) of the servicing credit institution, branch of the credit institution may be indicated if the client's funds are transferred through a correspondent account opened with another credit institution, another branch of the credit institution, account of a settlement participant, account of interbranch settlements specified in the requisite "Account. N" of the payer, or the name and location (abbreviated) of the branch of the credit institution serving the client may be indicated, if the client's account number is indicated in the requisite "Account. N" of the payer and the client's funds are transferred through the interbranch account settlements, while the account number of interbranch settlements of the branch is not indicated. A payment order for the total amount with the register drawn up by a credit institution, a branch of a credit institution for the purpose of executing orders received from individuals to transfer funds without opening a bank account, shall indicate the name of the credit institution, the branch of the credit institution.
In a payment order for the total amount with the register, which indicates the payers served by one bank, and the recipients of funds served by another bank, drawn up by the payer's bank, in the payment request for the total amount with the register, which indicates the payers served by one bank, drawn up by the recipient funds, the name of the bank serving the payers is indicated.
In a payment order drawn up for the purpose of executing an order transmitted using an electronic means of payment, a collection order, a payment request submitted for the purpose of transferring electronic money, the identifier of the electronic means of payment shall be indicated.
After specifying the relevant information established by this column in the requisite "Payer", it can be indicated in accordance with the legislation or an agreement, including an agreement with the recipient of funds, a trust management agreement, additional information that provides the ability to establish information about the payer, while the symbol is used to highlight them "//"
The bank will refuse to execute the payment at the slightest mistake. Read how to fill out a payment order in 2020. Download samples of filling out an order for payment to suppliers, transfer of taxes and fees.
On our website you can download a payment order form for free. Below we will show you how to fill it in in 2020.
Organizations and entrepreneurs make the bulk of payments using special documents - payment orders. The document form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012. No. 383-P.
Payment order form in 2020
The accountant has to work with different forms of primary documents. Most of them can be changed to reflect the specifics of the organization's work. In this regard, the payment order stands out from the total mass of documents: no changes can be made to its form. If the payment order is not filled in on the prescribed form or in violation of the filling rules, the bank will not execute the order.
All payment order fields are numbered and arranged in a strictly defined order. They can be divided into two groups:
- Regular transfer details,
- Fields for transferring money to the budget, for example, taxes, fees, duties, fines, insurance premiums, etc.
Important! Payment field 106 is filled in only in budget payments. When transferring money to suppliers, do not fill in field 106. But there are new rules for filling out the payment order. Read on. They talked about it in detail there.
Fill in the payment order fields
We have compiled the rules for filling out a payment order in the form of a table. First, we will tell you how to issue a regular money transfer, for example, to transfer payment to a supplier:
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Field number |
Field name |
How to fill |
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Document's name |
Payment order |
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Form number according to OKUD |
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Document Number |
The organization carries out the numbering of payment orders independently. The number must contain digits other than zero, for example "135". The company can make a choice: start a new numbering from the beginning of each year or continue numbering from year to year |
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Document date |
Date of preparation of the payment order, written in Arabic numerals in the format "DD.MM.YYYY", for example, 02/14/2020 |
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Payment type |
Possible options for filling: "by mail" or "telegraph". If the document is issued by a remote banking program (bank-client), field 5 remains empty |
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Suma in cuirsive |
The amount in words is filled in in this order: the amount of rubles is written in words, kopecks are indicated in numbers. The first word is written with a capital letter, the words "rubles" and "kopecks" are written completely without abbreviations. For example, "Three thousand five hundred twenty rubles 30 kopecks" |
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The amount can be specified in numbers in one of the following ways:
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Payer |
Organizations indicate the full or abbreviated name and, through the "//" sign, the legal address. For example, "OOO" Sfera "// Russia, Tomsk, Lenin st., 30 //". Entrepreneurs, notaries, lawyers indicate their status and full name, through the sign "//" the address of the place of residence, registration or stay. For example, "Individual entrepreneur Stepanov Viktor Pavlovich // Russia, Omsk, Lenin st., 36 //". |
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Count. No., payer's bank, BIK, account No. |
Specify the bank details of the payer:
Helpful hint: in most banking programs, the autofill of bank details is implemented. Start filling in with the BIK of the beneficiary's bank. The program will automatically fill in the correspondent account and the name of the bank. |
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Indicate the tax number of the payer:
If the payer is a foreign company, the CIO is indicated instead of the TIN |
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The requisite is filled in only by legal entities, entrepreneurs leave the field blank. Checkpoint consists of 9 digits |
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Beneficiary's bank, BIK, account number |
Enter the bank details of the payee:
Usually, the payee provides his details in the form of an invoice for payment of goods, works or services. |
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Recipient |
The name of the recipient is filled in in this order:
When preparing a payment in a client bank, you do not need to specify the address of the company or status, last name, first name and patronymic of the individual entrepreneur |
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TIN and KPP of the payee. The TIN of the organization consists of 10 characters, of an individual - of 12 characters. The checkpoint is filled in if the recipient is an organization. If the recipient is an individual, the "KPP" field remains empty |
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Operation type |
Enter the code "01" |
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Payment term., Name of payment. |
Leave the fields blank |
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Payment order |
The order of payments is determined in accordance with Article 855 of the Civil Code of the Russian Federation. Priority 5 is assigned to suppliers when payments are made. The same order of priority for simple payments to the budget, for example, in the planned transfer of taxes. If the payment of tax, fine or penalty interest is made at the request of the supervisory authority, priority is given to "3" |
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The UIP and UIN codes are filled in if the payee has informed the payer of them. For example, UIN is indicated on receipts for payment of taxes. He is also indicated in the decision of the traffic police on the payment of the fine. If the payee did not inform the payer of the UIN or UIP, then enter zero in field 22. If money is not sent to the budget, then the bank will pass the document, even if field 22 is empty |
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Not filled |
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Purpose of payment |
The purpose of the payment is a text field, the order of filling it out depends on the type of transfer:
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Signature stamp |
When preparing a paper version, put the signature of the manager and the seal of the company. Payments sent through the client bank are signed with an electronic digital signature |
When transferring funds to the budget, the budget fields of the document are filled in:
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Field number |
Field name |
How to fill |
|---|---|---|
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Recipient |
Indicate the name of the state body - the payee in the following order:
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In budget bills, field 22 is required. The bank will not send money to the budget if field 22 is not filled in.
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Payer status |
The list of payer statuses is given in Appendix 5 to the Order of the Ministry of Finance No. 107n dated 12.11.2013. The most commonly used codes are:
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Budget classification code |
The list of codes is given in Appendix 1 to the Order of the Ministry of Finance No. 65n dated 01.07.2013. An extremely important requisite, if the BCC is specified incorrectly, the payment will be credited to another tax account or will remain an unclear payment at all. In any case, the company has arrears. |
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The code of the municipality, you can find it in your extract from the Unified State Register of Legal Entities or on the official website of the Federal Tax Service in the section "Learn OKTMO" |
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Payment reason code |
The codes of the grounds are given in Appendix 2 to the Order of the Ministry of Finance No. 107n dated 12.11.2013. Most commonly used:
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Tax period code |
Tax period codes can be filled in in one of the following ways, depending on the type and frequency of payments:
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Document Number |
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Document date |
Filled in one of two options:
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Payment type |
The field is not filled |
Back in 2016, tax authorities allowed third parties to transfer taxes for the taxpayer. For example, the company's taxes can now be paid by its director or founder, or any other person. See in the table how to fill in the details if the payer is a third party:
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Field number |
Field name |
How to fill |
|---|---|---|
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Indicate the TIN of the company or entrepreneur for whom you are transferring the fee |
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Enter the PPC of the company for which you are transferring the fee. If you pay tax or fee for an entrepreneur, leave field 102 blank |
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Payer |
Name of the person actually transferring the money. For example, the full name of the director |
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Purpose of payment |
First, indicate the TIN of the individual who actually transfers the money. Then put the sign "//" and indicate the name of the company or the full name of the entrepreneur for whom you are transferring money |
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Payer status |
Indicate the status of the person for whom you are transferring the contribution |
Payment order: sample filling in 2020
Now you can easily fill in all the fields of the payment, it is enough to know the details of the recipient and have a document-basis, for example, an invoice for payment. Here you can download a sample order for transferring payment to the supplier:
Errors in payment of taxes lead to arrears. We have prepared templates for the design of budget payments. See how to fill in the columns of the most popular payments: for the transfer of VAT, income tax, personal income tax and insurance premiums.
Sample payment order for VAT payment
When transferring regular tax, fill in the budget fields:
- Payer status - 01,
- KBK 18210301000011000110,
- Basis for payment - payments of the current year "TP".
Since VAT is paid on a quarterly basis, in the “Tax period code” field, enter the “KB” code, then the quarter number and the year for which the payment is made. For example, when transferring tax for the fourth quarter of 2018, the columns are filled in as follows:
Sample payment order for income tax
Income tax is transferred to the budget in two parts:
- Tax at a rate of 3% is transferred to the federal budget,
- The tax at a rate of 17% is intended for the regional budget.
Payments for both parts are filled in the same way, only the KBK and the purpose of the payment differ. Below is an example of filling in for the "federal" part of the tax:
Sample payment order for the transfer of personal income tax
The company withholds personal income tax from payments made to employees. In this case, the employer acts as a tax agent. The peculiarity of the order for personal income tax is to fill in field 101 "Payer status". Enter "02" instead of the usual code "01". And since personal income tax is transferred on a monthly basis, enter the code “MS” in the “Tax period code” field, then the number of the month and the year for which the payment is made:
Sample payment order for the transfer of insurance premiums
Since the administration of insurance premiums has been transferred to the tax authorities since 2017, the code “01” is entered in the order for transferring insurance premiums in field 101 “Payer status”, as well as the name and bank details of the tax authority at the place of registration of the policyholder:
Review of the latest changes in taxes, contributions and salaries
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
The payment order (or payment order) contains the order of the payer to transfer funds from his current or personal account to the recipient's account, for a banking organization or a federal executive body that performs cash services functions (Treasury). Key regulatory documents for filling out the order by state employees:
- the form of the form was approved by the Regulation of the Bank of Russia on June 19, 2012 No. 383-P (as amended on October 11, 2018);
- the rules for filling in the details, as well as basic information on settlements are specified in the Order of the Ministry of Finance dated 12.11.2013 No. 107n (as amended on 05.04.2017);
- the list of budget classification codes that are used for payment to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.
The bank or the Treasury executes the payment within the period established by law or earlier, in accordance with the terms of the contract for servicing the current or personal account of the payer.
Sample of filling in the payment order fields in 2020
The form of the settlement document is presented by OKUD 0401060 (below is a typical file for downloading in Word format).
You can see a payment order (sample) with a code for each field below. For convenience, we have assigned a unique code to each field (it is indicated in brackets). You will find a transcript with an explanation of what to write when filling in a particular field in the table below.
Payment order, form, download Word-format
How to fill out a payment order
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Field number |
Name |
Decoding the meaning |
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|---|---|---|---|
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Title of the document |
Payment order |
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OKUD form |
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Document number and date of compilation |
Follow the chronology when creating payment orders |
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Payment type |
Specify the type of payment transfer (by mail, electronic, telegraph) or leave the field blank if another type of data transfer is used |
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Amount (in words and figures) |
Write the amounts in words and figures in the columns, respectively |
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Payer's name |
Fill in the full name of the organization (maximum 160 characters) |
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Payer's personal account |
Write down the twenty-digit number of the current personal account opened with a credit or financial institution |
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Name of the bank |
We fill in the full name of the banking, credit or financial organization in which the current personal account is opened |
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Bank identification code, fill in in accordance with the "RF BIC Directory" |
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Correspondent account |
Indicate the number of the bank's correspondent account, if available |
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Recipient information block |
Fill in the same information about the beneficiary, his bank and personal account |
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Operation type |
We put "01", the value for this column is constant, approved by the rules of accounting in credit and banking companies in Russia |
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Additional Information |
Leave these fields blank, to fill in this information, special instructions from the bank are required |
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Payment order |
We indicate the priority in accordance with the norms approved by civil legislation (Article 855 of the Civil Code of the Russian Federation) |
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The UIN of the payment should be registered if it is assigned for a specific type of transfer. If the organization calculates independently, and not according to the set requirement, then write down "0" |
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Purpose of payment |
Here indicate why and on what basis (documentation) the calculation is carried out. The accountant can indicate the timing of the fulfillment of the obligation under the contract or the timing of the payment of tax obligations, if necessary. Or establish a legal reference establishing the basic requirements for making calculations |
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Enter in these fields the tax number of the payer (60) and the recipient (61) |
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Specify the KPP of the payer's organization (102) and the recipient (103) |
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The block of fields 104-110 is filled ONLY when transferring payments to the budgetary system of the Russian Federation and off-budget funds |
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Payer status |
We fill in only when making calculations with the budget or customs duties (fees). are given in Appendix No. 5 to the Order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n |
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Enter the code in accordance with the current OKTMO classifier. You can clarify the codes in the Federal Tax Service |
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Basis of payment |
The grounds are listed in clauses 7 and 8 of Appendix No. 2 of the Order of the Ministry of Finance dated 12.11.2013 No. 107n, you need to put down the appropriate code:
If "0" is indicated in the requisite "106", the tax authorities will attribute the received money to one of the above grounds, guided by the legislation on taxes and fees |
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Taxable period |
Indicate the period in which the employee earned taxable income. When transferring personal income tax from vacation and sick leave, in this field you must indicate the month on which the day of their payment falls. For example, "MS.02.2019", "KV.01.2019", "PL.02.2019", "GD.00.2019", "04.09.2019" |
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A document base |
Indicate the number of the demand or other document on the basis of which we make the payment, with a brief explanation of the type of document (TR - demand, РС - decision on installments, etc.) |
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Date of foundation document |
Write down the number of the document that is the basis (for example, a contract) |
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This field is optional. Exception: transfer of fees for 2014 and prior periods |
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The finished document must be certified by the signatures of the head and the chief accountant, as well as the seal of the institution.
Settlements by payment orders
Payments are used to settle the obligations assumed and not only. The following options are provided for state employees:
- Payment of obligations to suppliers and contractors, advance payments are allowed. Specify the exact details of invoices and contracts in the appointment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is absent, write down "Without VAT".
- Settlements for loans and borrowings in banking and financial organizations. Write down the details of the agreement (loan agreement) in field 24. Do not fill in fields 104-110, 101, 22.
- Transfers of salaries, advances, vacation pay and benefits to employees of a budgetary institution. Pay attention to the filling of the priority (cell 21), for the salary indicate "3" (Art. 855 of the Civil Code of the Russian Federation). The transfer deadlines specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
- Advances for employee travel expenses. Indicate the number of the document-basis (estimate) in the purpose of payment. Do not fill in the fields for clarifying tax payments.
- , taxes, fees. Check the correctness of filling in fields 104-110 of the form. The KBK can be clarified with the Federal Tax Service or the FSS (by).
Consider the features of the transfer of taxes and insurance premiums by examples.
An example of filling out a payment order for transferring personal income tax from employees' salaries to the Federal Tax Service
Let's say the amount was 102,302 rubles.
Let us analyze how to fill in the tax fields of a payment order in 2020 (sample), since this is what most often causes difficulties.
Field 4. Date of payment. The tax must be paid on time. For benefits and vacations, create a payment order no later than the last day of the month for which payments were made. When listing salaries or other income, set the date no later than the next day after the day of payment of income to the employee (paragraphs 1 and 2, clause 6 of article 226 of the Tax Code of the Russian Federation).
Fill in fields 6 and 7 without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.
In attribute 22, put "0".
Set the payer status (requisite 101) to "02", since the organization acts as a tax agent for employees receiving wages.
How to generate a payment order to the tax office
For the tax office, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thanks for). Here you can prepare a new document (print it or send it by mail, but it may come in spam), check the correctness of an already drawn up settlement document, or independently make an online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.
To access work in the service, you need to register, the process will not take much time. But to make a payment in real time, you will have to use an electronic signature.
The law on the contract system of Russia provides for several types of security for state and municipal contracts. These include:
- to participate;
- contract enforcement (cash or bank guarantee).
We will define the distinctive features of the above types of collateral, and also tell you how to correctly draw up a payment order, a sample for each type.
Payment document form
To transfer the amount of funds to a special account to secure the application, use a unified payment order, the form (you can download the word file by clicking on the button below the image) looks like this:
Securing the Application for Participation: New Procedure
So, all organizations, entrepreneurs and private traders claiming the role of executors of government contracts, until June 30, 2019, provide applications only with cash. From 01.07.2019, along with the money, it will be possible to secure the application with a bank guarantee.
Previously, the amount of collateral had to be credited to the trading account of the ETP, within the framework of which the purchases were carried out. However, officials have adjusted the mechanism once again.
The innovations affected the purchases carried out under 44-FZ, as well as under 223-FZ, in terms of purchases from small businesses. For purchases carried out under 223-FZ (except for the SMP), the old rules apply - money is transferred by payment order to the account of the trading platform.
Now, in order to take part in the procurement, the applicant for the execution of the contract must be in a banking organization. When the special account is opened, the applicant for the execution of the contract credits the required amount of funds by the payment order. It is permissible to use borrowed or credit capital.
Now we will tell you how to fill out a payment order (the same form is used) to send money to a special account.
We transfer money to a special account
To replenish a special account, you need to issue an order to write off money from a regular current account and credit it to a special one. This order is a payment order.
It is not difficult to fill in such a payment order, since the payer and the recipient in this case are one and the same person. However, there are also some peculiarities. So, what to pay special attention to:
- Set the document number and date in chronological order.
- Payer - standard details of the applicant, including his main or additional current account.
- Bank details. If accounts are opened in the same banking organization, then the details will be identical. For different banks, indicate their individual data.
- The recipient is the same applicant, his TIN, KPP and name. But the recipient's account is the number of the special account opened for crediting the security of the application for participation.
- In the purpose of payment, indicate the essence of the operation, that is, replenishment of the special account for the amount of the application security.
An example of a completed payment order
How to fill out a payment order for securing an application under 223-FZ
Please note that this algorithm is not applicable for purchases from SMEs under 223-FZ, if the customer has not established the benefits for SMEs.
We will tell you how to issue a payment order online using an example for ETS JSC.
Step 1. Set the payment order number and date in chronological order. We indicate the amount of the payment in words, then in numbers.
Step 2. Block of information about the payer. It includes the information of your organization: TIN, KPP, full name, current account number, name of the bank in which the current account is opened, as well as its BIC.
Step 3. Block of information about the recipient. We indicate similar registration data of the trading platform. Then we register the type of operation "01" and the order of payment "5".
Step 4. We register the purpose of the payment, if necessary, indicate the number of the electronic auction. Be sure to indicate "WITHOUT" or "VAT IS NOT LIABLE".
Download completed document
Filling out a payment order in 2020 sample:
The winner has to pay
Additional expenses await the applicant for the execution of the contract recognized as the winner. Thus, the officials determined that a payment should be taken from the person with whom a state or municipal contract is concluded. The amount can be debited from the winner's special account if there is enough money for the operation.
And if there is not enough money, then a corresponding request will be sent to the winner to pay the fee to the bank account of the electronic platform. This obligation will have to be paid with the same payment order.
The amount of the fee is determined based on the initial price of the state contract - 1% of the NMCK, but not more than 5,000 rubles. However, for small businesses, as well as for non-profit socially-oriented organizations, concessions are provided. Such entities pay 1%, but not more than 2,000 rubles (Resolution of the Government of the Russian Federation No. 564).
After crediting the purchase winning fee, do not forget to obtain the supporting closing documents. The operator of the trading platform will provide acts and invoices. Documentation can be obtained electronically if the contractor has connected the service for the use of legally significant document flow on the relevant trading platform. If the service is not connected, then you can request paper acts and invoices, they should be obtained at the location of the trading platform operator.
Sample Payment Order for Paying for Winning Purchases on Demand
Enforcement of the contract
Where else is the payment order used?
Let us recall that all economic entities - legal entities and entrepreneurs - are obliged to carry out settlements by payment orders. Examples of such calculations might be:
- transfer of taxes, fees. contributions to the budget;
- payment for supplies, services, goods, works;
- transfer of advances and salaries;
- payment of disability benefits;
- settlements under contracts;
- other non-cash transactions.
The structure of the document provides for the entry of the relevant information into the payment fields. Let us remind you what fields the payment order contains.
Note that the value of the payment fields is determined depending on the purpose of the payment. For example, to transfer taxes to the Federal Tax Service, you will have to fill in the "tax line" (fields 104-110), and when making settlements with a counterparty, these fields are not filled in.
We remind you that you can generate a payment order to the tax office for free at
The Bank of Russia has published a draft Ordinance “On the Procedure for Indicating the Code of the Type of Income in Orders for the Transfer of Funds”. What has changed in payment systems since 2019? An innovation in filling out a payment order is the introduction of a new variable “income type code”. It is indicated in field 20 of the payment order. This field reflects the purpose of the payment. It will be necessary to indicate the code of the type of income when transferring wages or other payments to a citizen.
How it all started
The draft Directive of the Central Bank of the Russian Federation, amending payments in 2019, was issued in connection with the adoption of Federal Law No. 12-FZ dated February 21, 2019. This law amended the law.
The changes are aimed at keeping track of payments that cannot be collected for debt collection under executive documents. These payments include:
- compensation for harm to life and health;
- alimony for the maintenance of minors;
- payment of travel expenses;
- payments (including material assistance) in connection with the birth of a child, death of relatives, registration of marriage, emergency circumstances;
- benefits from the budget and extra-budgetary funds to citizens with children;
- other payments named in Art. 101.
Changes in filling out payment orders in the new version of the law "On Enforcement Proceedings" oblige persons who pay wages and other transfers to citizens to indicate the code of the type of income. The coding should ensure the identification of payments that cannot be foreclosed. Banks (other credit institutions) are obliged not to write off debts from such transfers according to executive documents.
How to fill in bills according to the new rules
The code of the type of income is indicated in the payment order when filling out the purpose of the payment. The project stipulates that the following new codes will be introduced in payments from 2019:
- "1" - is indicated when transferring wages and (or) other income. Debt under executive documents is recovered from such income, taking into account the limitations of Article 99;
- "2" - when transferring funds that are income, which are named in Article 101. They cannot be punished. This code does not indicate payments in compensation for harm to health and compensation at the expense of the budget to victims of man-made and radiation disasters (paragraphs 1 and 4 of article 101);
- “3” - when transferring compensation for harm caused to health and compensations from the budget to victims of man-made and radiation disasters (paragraphs 1 and 4 of article 101).
When everything starts to work
The amendments made by Law 12-FZ will come into force on 06/01/2020. From now on, it will be necessary to fill out payment orders according to the new rules.
By the same period, the rules developed by the Central Bank of the Russian Federation and regulating new things in payments in 2019 should come into force. They will come into force after their official publication. The project specifies the beginning of the Directive from 01.06.2020.
So far, the Directive is under development and discussion.
Changes in filling out payment orders for taxes
The rules according to which tax payments are filled in in 2019 and payments for contributions are formed in 2019 have not changed. As before, in addition to general details (payer, recipient, amount and purpose of payment), you need to fill in special fields:
- payer status (field 101);
- KBK (104);
- OKTMO (105);
- basis of payment (106);
- number and date of the document of the basis of payment (108, 109).
