Payment order on the USN - sample fill. Payment order for tax pay tax

What does a sample plan for WNN with the object "Revenues minus expenses" in 2017? Let us give an example of a payment order for the payment of the "simplified" tax in which all the right details are indicated: the status of the payer, the CBC, the purpose of payment, and so on. You can download a sample as an example.

When paying tax in 2017

OSN advances with an object "Revenue minus expenses" in 2017, the organization and IP on the UPN "revenues minus expenses" in 2017 should pay no later than the 25th day of the month following the expired reporting period (clause 7 of Art. 346.21 of the Tax Code of the Russian Federation ). If the day of payment of USN falls on a weekend or non-working holiday day, then you can pay the tax in the following day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).

In 2017, firms and IP on the "Simplist" pay advance payments in the following dates:

according to the results of the 1st quarter of 2017 - no later than 25.04.2017;
following the first half of 2017 - no later than 25.07.2017;
following the first 9 months of 2017 - no later than 25.10.2017.

Simplified tax for the entire 2017 year need to be added:

organizations - no later than 04/02/2018;
individual entrepreneurs - no later than 05/03/2018.

When the tax is considered paid

In the afternoon of payment of the "simplified" tax, the day is considered when the organization or IP filed a payment order to the transfer of a single tax from its estimated (personal) account at the expense of the Treasury of Russia. At the same time, the "Simplist" account should be a sufficient amount for payment (letters of the Ministry of Finance of Russia of May 20, 2013 No. 03-02-08 / 17543).

The "Simplified" tax in 2017 is not recognized by paid if the payment order for payment to its:

it was withdrawn from the bank;
contained wrong bank details Treasury of Russia (counting number of the Treasury and the name of the recipient's bank).

An example of finished bills

When filling out a payment order for payment of USN "Revenues minus expenses", the taxpayer is better to follow the correctness of the completion of details. As we have said, some mistakes entail problems - recognition of tax unpaid. However, there are errors (for example, CBC or OCTMO, tax inspectorate data) that can be corrected by submitting to their tax inspection Letter to clarify the payment. Then you can familiarize yourself with and, if you wish, a sample payment order for payment of USN "Revenues minus expenses" in 2017.

Note that the given sample of the payment order is compiled on the example of the advance payment for the 1st quarter of 2017. However, you can transfer the same bill to the bank for listing Usn For half or 9 months of 2017. The difference will be only in the appointment of the payment and the field in which the period is indicated for which the payment of USN "revenues minus costs" is paid.

If you have opened your business, applied for the selected tax regime - in the case under consideration it is a simplified "revenues" - then sooner or later (or more precisely, up to the 25th day of the month after each quarter) you have to pay for the tax, according to your selected special. Let's look at how to do it correctly, so that the paid amounts arrived where necessary, and the entrepreneur did not hit the penalties and fines.

So, you worked for some time, the end of the quarter came, and it was time to count the tax. If you have chosen as a mode taxation of USN Revenues, then the base rate for you will be 6%. However, the regions may lower this figure to 1% for up to 1% both for the entire business in general and for entrepreneurs engaged in individual areas.

If you have been registered no later than two years ago, you can provide you tax holidaysIf IP will meet all criteria. To find out, it is enough to contact the tax inspection at the place of registration of IP.

If you take the basis that tax rate 6%, then the calculation is carried out as follows:

The whole amount of the received IP income received for the quarter (semi-annual, nine months or year - taxable period For a simplification year, and advance payments are calculated by a growing result). Be attentive - income is not going to the SP of its own funds.
The resulting digit is multiplied by six percent. For example, revenue amounted to 1,40000 rubles, then an advance payment on USN is 1,40000 x 6% \u003d 8400 rubles.
If you have already paid for advance payments and in the current year, then subtract them from the resulting amount.

And now what can please you - every entrepreneur pays annually fixed contribution "For yourself" in Pension Fund and fund Medical insurance. Its value every year is different and since 2019 is approved by the government. This year the fee is 32385 rubles. It can pay it all immediately or breaking parts during the year, the main thing that the payment went until December 31. But usually the fee will be crushed into four parts and pay quietly. This is due to the fact that the amount of fixed payment paid in the quarter for which you are counting on USN, reduces the advance payment on the tax. If the IP does not have hired staff - then up to 100% (in our example it is 8400 - (32385: 4) \u003d 303.75 - the amount required to list on USN), if there are employees - then up to 50%.

If the entrepreneur has time to pay taxes, then this can be done in three ways. The first one is to use the nalog.ru portal on which there is a service for creating a payment document.

You will need to fill the necessary fields:

The code of your tax (if you do not know, the program will substitute it automatically when you fill the address).
Face status (in our case, this is "09" - IP).
The foundation of payment is "TP", if this is the tax for the current period.
The amount of tax.
Surname and IP name.
Inn (required if you want to pay directly from the site) or address, if you have enough to print a formed receipt to pay later through the cashier in a convenient bank convenient for you.

The second way is to use for payment by bank terminals. However, if you choose it, you should prepare all the same information in advance as when filling out the receipt through the site, since the data that the terminal substitutes automatically, it is better not to trust blindly.

The third one - and, perhaps, the most efficient is to open a settlement account in the bank if you did not do it before.

Yes, the law does not oblige the IP to have a settlement account, but it is beneficial for a variety of reasons:

allows you to make payments at any time and anywhere;
expands the circle of your customers at the expense of organizations that are more convenient and easier to work with non-cash (and there are among medium and large major companies - most);
allows you to take absolutely any amounts, whereas on the turnover of cash there is a restriction of 100,000 rubles on one contract. Even if the payment does not happen, but in small parts as soon as total amount exceeds the specified threshold - the entrepreneur is obliged to go to cashless payments;
if you plan to store money on the score, you can choose a bank in which there is a tariff plan with interest accrual on the balance of funds in the account;

Many entrepreneurs scare away from the opening of their account in the bank the fact that it will cause extra costs. But on this moment Tariff plans offered by various financial institutions, very flexible, and if IP has a small turn around, then you can choose a tariff at all without a monthly fee, however, the cost of translation for each individual wrapping will be higher.

If you plan to spend just a few operations per month, it turns out much more profitable than the usual option from the subscriber. pay and low cost for remittance. Especially since paying taxes, banking Commission Not removed.

Instructions for filling payment orders

If the entrepreneur decided to pay for tax from his own account, then it will be necessary to correctly fill the payment order to the transfer of funds. There is nothing difficult in this, the main thing is to have a sample at hand. Special attention At the same time, it is necessary to give the right to enter the name of the Bank of UFK and the account of the recipient, otherwise, your obligation to transfer the tax will not be considered executed.

So, the payer is filled:

field 101 - the status of the payer - in our case IP - 09;
field 8 and 60 - the name of the IP and its INN. If you use the Internet Bank - then these fields are usually always automatically filled, as well as fields 9, 10, 11, 12 carrying data on your account;
field 7 - the amount of paid tax;
fields 16,61 and 103 - Name tax authorwhere you list the payment and the field of the 14-bit recipient's bank. Cor. The score in the field 17 and the name of the bank in the field 13 is usually filled with the program, after entering the bick;
field 21 - payment of payment - in this case, "5" or "3" if the payment already occurs at the request of the tax. In general, the correctness of the filling of this field is critical only if there is no money in the account for payment, if there are funds, then all write-offs from the account will occur in the calendar sequence;
field 104 - Tax CBC, Usn "Revenues" in 2019 is 182 1 05 01011 01 1000 110. Please note if you pay a fine or tax penalties, then they will have their own personal CBC.
the field 105 - OKATO is a territorial code, it can be found through specialized sites, for example, http://classinform.ru/kod-okato-poonn.html introducing its INN;
field 106 will offer you a choice of several options. If you pay the tax on time - put "TP". If they decided, they discovered indebtedness and voluntarily extinguish her - "Zd". Well, if the requirement has already come from IFTS - "TR", the remaining six values \u200b\u200bare found much less often, and everything can be looked directly when the graph is filled;
field 107 choose "KV" - a quarter, further digit from 01 to 04 - number of the quarter, respectively, extreme four digits - this year for which you pay for the tax;
field 108 - document date - always equal to 0 if the current payment is listed;
field 109 - document number Requirements for the payment of tax. Similar to field 108 - if you have timely transfer - always "0"
the field 24 is the purpose of payment - where you write almost the same thing as it was encoded in the fields 104-109, but words.

For a person who collided with the filling of the tax payment order For the first time, it may seem a rather difficult task. Upon fact - the entire listed procedure must be passed only once, then you save the template in the online bank or simply copy the previous payment order for the same tax by changing only the date, the payment period and editing the purpose of payment. Drawing up a document with this order takes less than a minute.

And although there is no direct ban on the transfer of taxes from personal account of an entrepreneur, conducting such a payment, IP violates a contract with a bank, which, according to the Central Bank instructions, prohibits the use of personal accounts for commercial purposes. At best, the bank can simply block such a payment, in the worst there will be troubles until the invoice is closed.

The payment order for USN (income) in 2017 is issued when transferring tax for 2016. See a sample with relevant CBC, OCTMO, payer status and other details.

When you need to issue payments on USN

Before telling, to pay attention to, filling the payment order for USN (incomes) in 2017, let's talk about the timing of it.

The single company tax payments every year no later than March 31 next year. For entrepreneurs, the deadline for payment is April 30 of the next year.

During the code of the company and the IPs must list advance payments on USN. The deadline for their introduction is no later than the 25th day of the first month following the reporting period. The reporting periods recognize the first quarter, half of the year and 9 months.

Accordingly, annually, the company and IP must make a minimum of 4 payments on the USN.

How to fill out a payment order for USN (income) in 2017

To make a payment order for USN (income) in 2017, it is necessary in the form, which is provided in Appendix 2 to the provision of the Bank of Russia dated 19.06.2012 No. 383-P. Each of his field is assigned a number. Next, we will tell you how to fill the main fields.

Payer status in payment order (field 101). This field is filled in different ways, depending on who pays the tax is a company or entrepreneur. If the tax is paying the company, the status will be 01, entrepreneur - 09.

Priority of payment (field 21). In this field, it is necessary to write a sequence of payment - 5, if the tax or advance payment Companies (IP) lists themselves, and not at the request of the IFX. Otherwise, in the field 21 it is necessary to record the order of payment - 3.

CBK (field 104). The CBC for companies and entrepreneurs on the USN differ depending on which the object of taxation is applied. For USN with the object income KBK. Such: 182 1 05 01011 01 1000 110.

If tax penalties and advance payments are listed in the income object, the CBC 182 1 05 01011 01 2100 110 is placed in the field 104, the Fines - CBC 182 1 05 01011 01 3000 110.

OKTMO (field 105). In the field 105 fits 8 or 11 digits of code settlement In accordance with the classifier (order of Rosstandart from 14.06.2013 No. 159-st).

Foundation of payment (field 106). In this field, it is necessary to put "TP", since the advance payments and single tax Pay for the current period. If the company (IP) voluntarily repays the debt over the past years, the code "Zd" fits. And if the tax payment is made on the basis of the inspection requirement - Tr.

Tax period (field 107). This field is affected by that month, quarter or year to which the payment relates. Paying advances or annual tax on USN in the field 107 you need to put the number of the last quarter to which the payment relates. The field 107 contains 10 characters. For convenience, information on filling the field 107 We led to the table below.

Table. What values \u200b\u200bto put in the field 107 of the payment order for USN (income) in 2017

Document number (field 108). This field is set to zero if the company (IP) lists a single tax or advance payment independently.

Document date (field 109). When paying advance payments in this field is zero. And when paying a single tax is the date of signing a declaration or 0 if the payment is listed earlier than the declaration.

Sample payment Usn revenues Minus expenses 2019 is issued on the prescription of the past year. You must provide it no later than the appointed date. Legislation has an impact on both PI and various organizations. However, for all simplists, this document will be filled individually. Immediately before entering payment information, ISN recalculation will need, and only after that you can make information in the payment form.

To make recalculation for the entire tax period, it is not necessary to do it yourself. You can use the services of free services that receive entered data, after which the system automatically calculates the amount you want to pay. After filling and checking, the service proposes to send data to tax service through the Internet. It converts information to an electronic format, after which it delivers it at the desired address. This can be done with any type of tax, regardless of the purpose of the operation.

Subjects committing financial operations According to a simplified concept, it is obliged to provide a completed declaration upon completion of the current semester. In December, it is necessary to recall all payments and pay the final amount of tax, given all previous advance payments committed for the entire reporting period.

According to the regulation of the NK of the Russian Federation Art. 346.21 p. 7, the last term for the payment of concluding contributions for entrepreneurial figures and commercial companies is completely different. In the first case, the final tax on HOS is paid until April 30, and in the second - until March 31. Sometimes it is possible to extend these dates: if they hit the general day off. For example, this factor is taken into account in 2018, so the dates were postponed to 03.05 for IP, and for firms until 04/02/2018.

The period of advance payment is equally the same - and paid at the end of the period to the 25th day of the next month. In 2019, all payments will be carried out according to OKD 0401060 V according to the 2018 Resolution.

How to properly register payment information in a simplified form for 2018

Before you begin to fill the document, it is necessary to carefully examine all items to prevent errors:

The name of the recipient is the registered details of the tax authority, where funds are deducted.
The recipient's indexation number that displays the tax attributes.
Name of regional UFK.
Share accounts of taxpayer and recipient.
Individual details of the taxpayer.
Full name and place of residence of the entrepreneur.
The CBC column is required to write encodings approved by the Ministry of Finance of the Russian Federation NO65N of July 1, 2013.
In order, the OSN revenues are required to enter the code 18210501011011000110, and for USN expenses, only the tenth symbol - 2 is prescribed the same code. minimum tax Also pays through this cipher.
Next, you must specify the status of the payer, where they enter 01, and IP - 09.
In the next column, you must specify 01, indicating the cipher in accordance with the decision Russian bank from June 19, 2012.
The procedure for payment operation is indicated according to civil law According to USN, where the cipher 5 fit.
Then the twenty-digit payment identifier is noted at the disposal of the Tax Service sent. If the payment is carried out arbitrarily, in the absence of any rulings, then put 0.
OKTMO. Here is prescribed the cipher specified by the payer in payment statementMounted by a generally accepted classifier.
Foundation of payment. In this graph fits two-digit cipher current bills.
Next, you need to enter the date of payment at the end of the year - GD.00.2019, and if it is an advance, then you will need to fit the letters of KV (example: sq.11.2019).
The "Detament Date" line includes the last number to pay tax.
To pay quarterly tax or debt, the column is placed 0.
At the lowest line of the simplified, you need to fit a specific payment to be done.

For a visual example, the following is a sample of a simplified payment order for 2019:

Registration of penalties and debts according to USN

Penalty on paid tax is prerequisite, not a penalty. It contributes to the timely payment of taxes and almost does not have a difference with the original sample of USN profit and is filled in the same way. There are several distinctive nuances, one of which requires a description of the CBC code. Before granting the form of pencil, it is required to enter the corresponding cipher, and when paying revenue-consumable penalties enter the code 18210501021012100110.

There is another nuance regarding the field "Foundation of Paying". If the entrepreneur decided to recalculate the penalty with arbitrary payment himself, then when paying it is necessary to indicate. If the payer came a written notice of payment, in this column prescribe code Tr. If recalculation of penalties is made on the basis of an act after the corresponding tax audit, then in the column indicates the AP. These conditions are complied with the minimum tax.

The field involving the prescription of the repayment time, in the payment order according to the USN, is sometimes raised 0. This happens when the penalty is paid in an arbitrary order, or in the presence of a compiled act, therefore does not require a specific date. In other cases, the column indicates the numbers corresponding to the appointed date. And if the calculation is carried out on request, then the number is prescribed in the ruling.

In addition to the above aspects, with arbitrary payment of penalties, without the presence of various decrees in the order number and date, it is recommended to specify 0. After implementation control auditThis line indicates numbers prescribed in the requirement.

Conclusion

In 2019, the appointment paying USN Revenues minus expenses 2018 is filled in a similar way according to the disposal of the past year. It is necessary to carefully monitor each graph of the filled template. If one graph is erroneously filled, then the sample will be considered invalid. This will entail a secondary holding or delay in payment. Then you have to pay penalties, from which your budget will suffer. Minor errors can be corrected by applying the tax service. It does not require any sanctions and tax does not apply to it.

To avoid unnecessary problems, it is necessary to fill in time and correctly required documents. If there are any problems regarding taxes, it is better to immediately apply to the relevant instances, and agree on all the questions on the USN with the object of taxation.

In 2017, it will be necessary to pay tax on the USN for the previous year. This duty, along with the presentation of the relevant declaration, organizations must be performed no later than the last number of the first spring month. In this regard, taxpayers may have a question that the payment of payment on USN in the year should be reflected in the payment order when transferring the amount of this tax. Consider this question for both subject objects: "revenues" and "revenues minus costs".

The order of payment of Usn.

The payer of this tax independently chooses, from which object they will be calculated by the tax - from revenue or from revenue by minus costs, the list of which is provided for by the norms of the Tax Code of the Russian Federation.

The amount of tax to pay is calculated by the payer independently following the three reporting periods and one tax.

Purpose of payment when paying tax on the USN

It is important to remember that credit organizations fulfill the instructions of payers in compliance with a certain order.

The form of payment order and its details are reflected in the rules approved by the Bank of Russia 19.06.2012 (hereinafter referred to as Rules No. 383-P).

All details of the payment order are important for properly identifying the payment. credit Organization and correct execution of the willing of the payer for transfer money. If inaccuracies are admitted in the payment order (including when specifying the assignment of the tax payment payment), this may entail an erroneous transfer of funds or incorrect payment identification.

The list of data details with their decoding is contained in Appendix 1 to the Rules No. 383-P.

The description of the appropriate props is contained in paragraph 24 of Annex 1.

According to the specified item in this field of the payment order, the appointment of payment and other are reflected necessary information.

The number of signs in this field should not exceed 210 (Appendix 11 to the rules No. 383-P). This rule refers, among other things, to the appointment of payment on USN in 2017.

Consequently, to properly identify the payment in the specified field should be reflected, which tax payment (Advance or other) is carried out, and the period for which it is listed.

Purpose of payment on the OSN Object "Revenues"

Tax identification according to the applied payer The object of the object is carried out not only on the field "Purpose of payment", but also by code budget classificationTherefore, in the payment order field 104, you should specify the corresponding CBC.

The purpose of payment for this object corresponds to CBC 182 1 05 01011 01 1000 110.

In the field "Purpose of payment" at pay Usn For 2016, the following entry should be reflected: "The tax paid in connection with the use of a simplified taxation system (USN, income), for 2016".

Purpose of payment of USN "Revenues per minus costs"

As mentioned above, it is necessary to reflect the CBC to correctly identify the payment in the payment order. The appointment of payment on the USN "income minus expenses" in 2017 corresponds to the CBC 182 1 05 01021 01 1000 110.

As for the field of payment "Appointment of payment", it should indicate: "The tax paid in connection with the use of a simplified tax system (USN, revenues per minus costs), for 2016".