Appointment of payment on USN per year. Proper registration of payment instructions for IP for IP

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SPIN payment - revenues 2017-2018 - sample the document for paying payments in the simplification in these years will be issued with the application of the same rules. Consider them in our article.

Payment of USN in 2017-2018

In accordance with paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, payment of advance payments on USN is produced until the 25th day of the month following the reporting period. Completion of the final simplified tax should be made next after the reporting year: organizations until March 31, IP - until April 30. When coincided with international days, the term is subject to transfer to the nearest later working day.

The main details of the payment document must contain the following information:

data on the payer and recipient: their name, INN, CAT, information about banks;
data identifying tax, species, type, priority of payment;
data on the territorial accessory of the payer;
general information about the payment: date, document number, as well as the purpose of payment.

Thus, filling the payment order, you must specify the following:

Payment receiver: tax authority.
Inn / PPC: Relevant number and tax authority.
Name of the local authority of the Federal Treasury: UFK.
Beach: Bik of the recipient banks and payer.
Account number: PNS account numbers and payer.

Where to take the details of the FNS to fill the payments on the payment of taxes, see here.

Name, INN / PPC Taxpayer: The corresponding details of the organization are indicated.
For IP: F. I. Oh, the address of the place of residence.
CBK: 182 1 05 01011 01 1000 110.
Taxpayer status: Yurlitsa - 01, IP - 09.
Type of operation: 01.
Severity of payment: 5.
UIP code: 0 (when paying tax) or the code specified in the requirement (when paying debt based on the tax authority requirement).
OKTMO: Territorial accessory code Organization or IP.
Foundation of payment: TP (according to current payments), ZD (debt), Tr (payment on demand).
Taxable period: Quarter for advance payments (sq.01.2018; kV.02.2018, etc.) or calendar year (GD.00.2018).
Document date: 0 (for advance payments and for paying debt) and 03/31/2018 / 30.04.2018 (for paying the annual tax amount).
Purpose of payment: advance payment For the first quarter, the 2nd quarter, the 3rd quarter, the tax for 2018.

Read more about the CBC used when wept, read in the article. "KBK for USN" Revenues "for 2017-2018" .

Dates of payment of USN "Revenues" in 2018

Tax for 2017 - no later:

for organizations - 04/02/2018 (transfer from Saturday, 03/31/2018);
IP - 04/30/2018.

Advance payments in 2018 are paid no later:

for the first quarter - 04/25/2018;
2 quarter - 07/25/2018;
Q3 - 25.10.2018.

Tax for 2018 - no later:

for organizations - 04/01/2019 (transfer from Sunday, 03/31/2019);
IP - 04/30/2019.

Principles of filling out a payment order for 2018 the same as in 2017.

Check whether they are ready for delivery annual reporting According to USN, you can on our check-leaf.

Sample Fill payment order

In our article, you can see a sample of the payment instrument for tax issued.

The payment order formed by the Organization has such differences:

additionally, the CAT field is filled;
the taxpayer status is changing to 01.

In 2017 and 2018, there are the same rules for making a payment order. Some differences in the filling of the fields of the document are for orders created by the IP and organizations.

Sample payment order for USN (income) in 2018

Previous article: Calculation of USN

IP on USN should regularly pay advance contributions to the state budget. But unlike large companies With the status of legal entities who often prepare reports and know perfectly well how to spend all the calculations when and how to pass the documentation, the entrepreneur is not so easy to form even a payment order.

What should be known to facilitate their task? What details to enter into the payment form instructions usn (income) in 2018?

General information ^

When is the payment order when we are used, what is it? Consider the main laws to which it is worth navigating when designing a form.

What it is?

Under the concept of "payment order" understand the form of non-cash calculation, which is the disposal of account depositors (payers) to their banking institution about transferring amounts to customer accounts.

At the same time, the account can be opened in any bank. If the person has no accounts in the bank (art. 863 p. 2 of the Civil Code), then the same rules as to the account holder will be applied.

When calculating the payment order, the banking institution must list the funds of the payer to the account of the person specified in details.

Payment must be carried out on time that is regulated legislative actsunless otherwise spelled out in the contract.

Eliminate urgent I. long-term view payment order. Urgent applicable in this case:

when listing advance amounts (before the delivery of products, works);
transfers after the goods are shipped;
partial payment when carrying out a major transaction.

Payment of the assignment can be fully or partially, if there are no funds on the payer's accounts (there is a special mark in the document).

The instructions are made in electronic format or printed on paper.

According to paragraph 1.15 of the situation Central Bank Russia, according to the statement of individuals, documentation for transferring money by banks from time to time is formed (with a long-term instruction)

Often, the payment order is prepared in 4 copies:

The order can be accepted even if the payer has no funds in the account. Performed only after the emergence of money.

Purpose of the document

Payment order is used to transfer funds to recipient accounts:

for products that shipped services provided - preliminary payment or periodic listings;
to the budget of any level and in the extrabudgetary fund;
when returning a loan, deposit or payment of interest on it;
in other cases described in regulations.

The order form, which is used when decorated - Form 0401060.

Application in simplistic

Enterprises working on the simplified regime of taxation are required every quarter (up to the 25th of the next month after the reporting period) to pay advances on taxes.

If payments of an advance nature are carried out through the bank, the payment order is used. The form will contain such data:

The name of the payment form.
OKUD code.
Appointment of transfer.
Information about the payer.
The name of the bank, its location, bik, correspondent account, subaccount.
Data on the money recipient.
The size of the listing.
Priority listing.
Operation, which is held.

Filling the order must be required in accordance with the requirements described in the legislation. Otherwise, banks refuse to make payments.

You can draw up a document using a special program. IP have the opportunity to pay advances with means in physical terms.

Sample of filling out a payment order when wept in 2018 ^

To fill in the order, it is worth focusing on the rules operating in 2018. Otherwise there is a risk of making a mistake, because of which the bank will not hold the transfer, and the payment will be overdue.

This is fraught with the accrual of penalties. What to write in the form:

Plateling with USN per year - sample filling

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"The payment plan for the year" - this expression simplist is briefly called a payment order for the transfer of the tax paid in connection with the use of a simplified taxation system. This document will reflect a reliable amount of tax and ensure timely receipt of funds to the budget. How to correctly calculate the tax and what errors in the design of the payments it is important to prevent, find out from our material.

Payment order for the USN-Tax: What are the requirements to take into account?

Payment order on the USN per annulate:

in accordance with the requirements provided by the Regulation of the Bank of Russia on the Translation Rules money from 19.06.2012 No. 383-P - in it you will find a description and composition of all account details;
taking into account Application No. 2 to the order of the Ministry of Finance of Russia of 12.11.2013 No. 107n - the procedure for reflecting information in the details of the payments to transfer tax payments was clarified.

When completing the payments, it is especially carefully checking the details, errors in which may prevent the timely commissioning of the UP-tax to the budget:

inactive indication of the recipient's account; and / or
incorrect reflection of the names of the UFK Bank (Federal Treasury Management).

Errors or inaccuracies in other details of the payments are not as critical - they do not impede the commissioning of the UP-tax to the budget (sub. 4 of paragraph 4 of Art. 45 Tax Code of the Russian Federation).

How courts evaluate errors in payments, find out from publication.

Payment order for USN for the year of the Sample 2018 for lately No radical changes have undergone, so it is possible to take last year's payment for its foundation.

Before making a payment document, special attention is paid to the correct calculation of the tax - we will tell about it further.

Annual payment on USN: what date and amount to put in the payment?

Pay with the budget for the results of 2017 in April 2018 (clause 7 of article 346.21, paragraph 1 of Art. 346.23 of the Tax Code of the Russian Federation). Companies need to have time to list the tax no later than April 2 (transfer from Saturday, March 31), and in business entrepreneurs for this more - the 30th day of the same month inclusive.

Before making a payment document, determine the amount of payment. Holding a payment on USN per year, use the formula:

Annual payment for the results of 2017 (GP 2017)

Companies and IP, calculating the income tax

GP 2017 \u003d NB? CH - B - A

Simplified, calculating UP-Tax from the base "Revenues minus costs"

GP 2017 \u003d NB? CH - A.

NB - taxable progress of the simplist for 2017 (income or difference between income and expenses);

IN - tax deduction for a simplification that pays for income tax (clause 3.1, paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation);

A - paid during the year tax advances (paragraph 5 of Art. 346.21 of the Tax Code of the Russian Federation).

Take advantage of our prompts according to the calculations of the indicators:

The design of the payments on the USN is suitable for example.

TECHNOTEK LLC began to apply a simplified ("revenues minus expenses") from the 1st quarter of 2017. On March 27, 2018, Glavbukh handed over the signature by the General Director of TechnotEk LLC, the payment on the payment of the USN tax by the results of the year. It reflected a payment for payment - 21,233 rubles. An explanatory calculation attached to the Glavbuch payment:

Initial data for calculation for 12 months of 2017:

Revenues - 5 789 229 rubles;

Costs - 4 998 145 rub.;

Paid advances in tax - 97 430 rubles.

Calculation of tax for 2017:

Tax with USN: (5 789 229 - 4 998 145) ? 15% \u003d 118 663 rub.

Minimum tax: 5 789 229 rub. ? 1% \u003d 57 892 rub.

Since 118 663 rubles. \u003e 57 892 rub. \u003e The minimum tax is not paid

Tax on payment by the results of the year, taking into account the advance payments: 118 663 - 97 430 \u003d 21 233 rubles.

A sample of filling out the payments on USN for the year Tekhnotek LLC is here.

In order to complete the payment on USN for 2017, it correctly calculate the amount of tax and monitor all the basic payment details. Avoid inaccuracies and mistakes that impede tax flow to the budget, and do not forget about the limit dates for transferring an annual payment.

Learn the first on important tax changes.

Have questions? Get quick answers to our forum!

CBK USN 6 percent 2018

CBC USN 6 percent 2018 is used on a simplified tax system with an income object. See current codes for tax, penalties and fines table, as well as a sample payment order.

CBK USN 6 percent in 2018

The rate of USN 6 percent is the rate in which the tax is subject to the entire income of the organization applying a special (Article 346.20 of the Tax Code of the Russian Federation).

The use of USN 6 percent among small business owners is considered the simplest accounting system. And lists such a tax on individual CBC.

Despite the next changes in codes budget classification from this year, KBK Usn revenues 2018 not changed. At the same time, the code for tax, penalties and fines is different (see Table).

CBK USN Revenues 2018

CBC USN revenues for 2018 consists of 20 digits, where

182 - Administrator Code - Federal Tax Service;
105 - USN;
0101101 - budget type (federal), subgroups, code, income store;
1000 - tax;
110 - Tax revenues.

In the payment order of USN, the income must be specified by the CBC18210501011011000110, both when paying the tax in the current year and over the past periods.

Download CBC USN 2018 Revenues

Thus, companies on the UPN with the object income is one CBC for tax, one for a fine and one for the penalties. Read more about it.

CBC USN Revenues Penches 2018

If the tax is not paid on time, the tax authorities are penalties. It is necessary to pay them to a special separate code - CBC penalties on USN revenues 2018: 18210501011012100110.

Differences from the Code of Codes from tax tax Only in 14-17 discharges. For penny it is 2100. For tax - 1000. For fine - 3000.

CBC USN 6 percent 2018 for IP: sample payment order

In the Panel 104 of the payment order on the USN ("Recipient"), it is necessary to put the code of the budget classification, which consists of 20 characters. CBK 6 percent for USN for IP 2018 - 182 1 05 01011 01 1000 110.

If you specify invalid KBK UP 2018 UP 2018, the Tax Code of the Russian Federation is not prohibited by the refinement of the erroneous CBC. However, it is possible to clarify it within one tax, for example, if the company supplied old instead of the new code. But it will have to prove it in court (resolution of the FAS Central District from 01/31/2013 No. A64-5684 / 2012).

In order not to argue with the inspection, it is easier to pay tax again on the right CBC. And an erroneous payment is asked to consider at the expense of future payments.

Watch the video about the CBK USN 6 percent. What has changed in codes, Tatyana Novikova says, Ph.D., an auditor, tax consultant, Associate Professor MSUU Government of Moscow.

www.gazeta-unp.ru.

Payment order for VAT in 2018: sample

All value added tax payers are expected to increase VAT rates in 2018, but so far this question remains open. As for the CBC and the requirements for completing the payment order, everything is known here. In the article, consider how to make a payment order for VAT in 2018. We led the sample in the article.

Sample VAT bills in 2018

Consider how a sample of filling out a payment order for the payment of value-added tax waiting for legally persons: VAT payers, importers and tax agents in 2018.

Urgent news from the Central Bank of the Russian Federation: banks were forbidden to accept payment orders with such words in the appointment of payment \u003e\u003e\u003e. Read the details in the Russian Tax Courier magazine.

Sample payment order for payment of penny on VAT in 2018

Penal VAT 2018 for legal entities Still are accrued in the case when the tax payment passes in a non-time.

What are the requirements for completing the payment order for VAT since 2018

In accordance with the rules of filling out payment orders approved by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the taxpayer when listed VAT to the budget should specify the following information:

« Payer Status "(field 101)

Comment:

- If VAT pays a legal entity - the code "01"

- If VAT pays an individual entrepreneur - the code "09"

- if VAT pays a company or an individual entrepreneur as tax agents - Code "02"

"Inn Payer" (field 60)

Comment:

The field 60 indicates the INN of a company or an individual entrepreneur who pays for value added tax to the budget of the Russian Federation

"PPP payer" (field 102)

Comment:

In the field 102 indicates the PPC of the payer. Individual entrepreneur Also fills the field 102, puts "0".

"Payer" (field 8)

Comment:

In the field 102 Organization (or separed division) Indicates its brief name. Individual entrepreneur - FULL NAME.

"Inn Recipient" (field 61)

Comment:

In the field 61, it is necessary to put the INN of the tax inspection, where the payer lists the value added tax

"PPP recipient" (field 103)

Comment:

In the field 103 - PPC of that tax inspection, where the payer sends the value added tax

"Recipient" (field 16)

Comment:

The field 16 indicates the tax inspectorate in which the value added tax is listed. To put only the tax inspectorate number is not enough. For example: "IFTS No. 25".

This is not true. The payer should make data on the IFTS as follows: "UFK in Moscow (IFTS No. 25 in Moscow)"

"Tax order" (field 21)

The payment order is a document on the basis of which one or another operation is carried out in the bank associated with the circulation of money. Filling becomes the duty either the Bank's employee itself, or who originally arranged the document.

It is permissible to use both ordinary paper and electronic blanks. If funds are translated within one region, the process takes no more than two days. But this period comes to 5 days when it comes to interregional payments.

Procedure is processed on the same day when they enrolled in the department, or the maximum for the first two days. Everything is issued four instances of this document. One can be a jar, the other - the sender himself, two more remain at the recipient.

In the bank is obliged to take a payment order regardless of the specified amount. It is executed immediately after replenishing the account, if the existing amount is not enough. The document itself maintains legal force throughout 10 days.

The need to occur in the case of using the appropriate format for the instructions themselves.

What is the destination

Platters are special documents that apply if necessary for translating funds from one account to another. Without this document, the transaction operation cannot be implemented.

There are several situations where the application of the document becomes mandatory.

When deducting interest.
If you return or placed a loan.
You need to list funds to the budget, for extrabudgetary funds.
When it is necessary to pay for work and services already implemented in practice.

Filling in advance payments and tax payments

When there is a speech about paying taxes, possible two work situations:

transfers to the requirements of relevant services;
payment of a voluntary basis.

In two options it is also possible to list advance payments related to. Payments can be monthly or quarterly. If the advance payments are monthly, they can be translated either for the current month or on the basis of actual profits.

Tax fields in monthly advance payments are filled using the same scheme, regardless of the defining factor. The main requirement is the correct designation of the period for which payments are made. The advance should be translated to the 28th day of the current month.

Payment voluntary and on demand

Debt usually arise in the event that in the previous month I had to make some changes. The optimal option is when the debt is paid voluntarily before the refined declaration is submitted. Then tax sanctions There will be no overlay.

An indicator of the tax period depends on when changes were made to the document. This determines which month or quarter is entered in the field with an appropriate value. Indeed, in the future and refined declarations are surrendered precisely for these periods. The tax is paid over the year if the amendments concern only the latter reporting period. But the value of the year in the cell 107 is not printed.

There are other moments. What exactly is indicated in the details of 106? There must be the designation of the ZD if there is a voluntary listing of debt due to past tax periods. TP will not be an error in a situation where advance payments for the current tax period are paid. In the case of which only penalties are charged, no other penalties are missing.

In payment, on demand, the main thing is to use 20 Win signs that were present in the order of service. Be sure to have a document number in which the payment requirements are set out, and the dates when this requirement was advanced.

Penal and fines

The procedure for registration depends on whether the penalty is paid voluntarily, or in compulsory. If the option is the first, then this should happen immediately after the principal tax debt is paid. Penios in any case plays the role of debt.

The implementation of the fine is carried out only after the appropriate document appears in the hands with the requirement of tax authorities. Until that time, it is recommended to take all the necessary measures to either reduce the fine, or avoid it at all.

Formula "Revenues minus costs"

The main thing is to remember that simplified system Taxation allows you to write off to expenses throughout the year the cost of all objects that were purchased. Can be taken to account and the cost of assets that were purchased during the application common system. Recalculation may be required only if the company's fixed assets are implemented.

Do not forget about taking into account. The tax requires the recalculation only if the main remedy was implemented before the expiration three years From the moment of accounting in expenses.

On the procedure for payment

Suppliers discharge payment requirements only after products were actually shippedor the service is made using a standardized form.(Compiled in the number of three instances).

The initiative in calculations usually comes from the supplier, because only with the consent of the buyer, documents may be made. It is for this purpose that the orders themselves are special registration in the journal of accounting and are transmitted by the Paid on receipt for acceptance.

To identify the document, signatures of persons who are endowed with appropriate authority to dispose by bank account.

The organization acquires the status of the taxpayer immediately after it passes state registration. After that, she is assigned the code that is used in transfers. Every year new rules related to and filling them are introduced.

At the same time, it practically does not affect settlement period. Unique identifiers Payment is introduced to:

Pay for a specific amount for its intended purpose.
Statistical authorities could collect the required information.
Sort the process of translation of contributions.

There are several situations when in this room not necessary:

when transferring to the budget;
when individual pays property tax;
voluntary tax payments from legal entities or individual entrepreneurs.

Tax period and EIP

Payment must have an identifier if funds are listed for the payment of municipal, public services, as well as to the state budget.

If the taxpayer himself does not specify a specific period, then the money is credited simply on the current date, which is why the tax overpayment sometimes occurs. Rows must be filled both by current periods and the past.

Own code is designed for each of the types of enumerations. Registration of a separate payment For translation required if:

In 107 row, the extreme date of payment of tax is indicated.
There are payments for different income.
Indemed specific dates.
The period of payment is more than one.

The number of copies depends on how much the person takes part in the calculations. In the bank, the sender remains one of the copies. The client with a note mark should also save one of the documents. The rest of the copies are counterparties, in the banks of recipients.

The instructions should be taken in the organization, regardless of how much money is available on the client's account. If the means are not enough, then first the document is sent to a special storage for orders that have not been executed on time.

An electronic signature allows payment orders to gain legal force. The formation of electronic documents occurs in Internet banks, for example, if necessary, make any payments. No need to put signatures on them, print, or attribute to the bank for execution.

Electronic signature is a special kind of props, introduced to protect against fakes. This is the result of converting cryptographic information. At the same time digital signature Used. It indicates who one or other data belongs to.

To be more accurate, then electronic signatures - This is the sequences of the characters attached to the document. They can not make changes. The fake is also becoming impossible. They are used only if the document is carried out according to the same technologies. The signature will not be visible on the document if you print a payment order.

At the same time, payers can give the bank themselves to respond to the requirements exposed by partners or counterparties, that is, the money is written off when any operations are carried out. Fullness and correctly filling out all data are checked an employee of the bank responsible for servicing the client's specific account. Requirements differ from simple orders in that they should usually be fulfilled in forced.

The webinar in which the process of creating a payment order is described below.

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 figure out this enough to contact 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 entire amount of the income received for the quarter (semi-annual, nine months or year is taken (semi-annual, nine months or year - the tax period for simplifying the year, and advance payments are calculated by a growing outcome). 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 to create 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 - the name of the tax authority, where you list the payment and the field of the 14-bike 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.

Single tax Companies pay annually 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, the priority of payment should be stailed - 5, if the tax or advance payment of the company (IP) lists themselves, and not at the request of the IFTS. 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 a single tax is paid 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.

Payment order USN Revenues 2017 or income minus expenses 2017 should fill all simplifiers at the end of the year. This applies to both organizations and IP. In each of these cases, the payment will be filled in different ways. Before starting the payment of the bills, it is necessary to make a calculation of the USN-tax, which is different for profitable and profitable-expenditure modes. Making indicators in the payment order should be made only at the end of all calculations.

Payment of USN for 2017

Taxpayers on the simplified system should be paid during the year of the USN-tax in advance at the end of each quarter. And at the end of the calendar year, which is the tax period for the USN, should make the calculation and payment of the final amount of the tax taking into account all the amounts paid throughout the year.

Wherein russian legislation provides for various deadlines annual payments According to USN for organizations and IP (paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation). Organizations should make a final tax payment at the end of the year until March 31, and IP - until April 30. Sometimes it is possible to extend this deadline to the nearest working day if these dates fell to the national day off. So, in 2018, the term will be postponed, for firms for 04/02/2018, and for IP - until 05/05/2018.

But the timing of payment of advances on USN is the same for all - at the end of the reporting quarter to the 25th day of the next month.

In 2018, the plaster will be issued in accordance with the same rules as in the previous year. When filling, you should use the OKD 0401060 form, approved. The provision of the Bank of Russia dated 19.06.2012 No. 383-P.

How to fill out the payment on USN in 2017

Filling the payment order of USN revenues for 2017, the simplist should pay attention to the following main details:

Payment receiver. This line is prescribed the name of the tax authority in which your organization or IP is registered.
Inn and recipient gearbox. This requisition reflects data on your FNS;
Name of the local authority of the Federal Treasury: UFK.
Settlement account number and bik. The payment provides that these fields must be fill in and for the payer and for the recipient.
Name, TIN / CPP taxpayer. In these fields, you must specify information on your organization.
IP must specify their data of FF and place of residence.
CBK. This field is filled in accordance with the order of the Ministry of Finance of Russia of 01.07.2013 No. 65n. In the payment order of the USN revenues 2017, it is necessary to indicate the CBC 182 1 05 01011 01 1000 110. But for the revenue-consumable USN, another CBC is provided. And he is one for payment minimum tax — 182 1 05 01021 01 1000 110.
Taxpayer status. In this row, the organization must indicate the code 01, and IP - 09.
Type of operation. It indicates the cipher on Appendix 1 to the position of the Bank of Russia from 19. 06.2012 No. 383P. In our case, in this field, you must put the code 01.
Severity of payment. In accordance with civil law, in the payment of tax on the USN tax, the figure 5 is raised.
UWIP code. When paying the tax in this line you need to put 0. If the tax authority sent the requirement to the taxpayer, then this code is taken from this document. In any case, it is impossible to leave the field blank, since in this case the bank will not accept the payment.
OKTMO. This field is filled in accordance with All-Russian classifier. The code must necessarily comply with the one that will be indicated by the taxpayer in the tax declaration.
Foundation of payment. This field involves the indication of the two-digit code. As in our case we are talking about standard payment tax paymentThe field you need to specify TP.
Taxable period. This line indicates the period of payment of tax. Since we pay an annual tax, you will need to put in the field GD.00.2017. For advances instead of the GD, the letters of sq.
Document date. Since we fill the payment for the final amount of the tax, then the field of payment should be specified in this field (that is, March 31 or April 30). If the payer needs to pay an advance payment on USN or debt, then in the field you need to put 0.
Purpose of payment of USN revenues 2017 or income minus expenses 2017. In this bar, you need to specify which payment you want to do exactly. For example, when specifying the assignment of the payment of USN revenues 2017, it is possible to indicate the "Unified tax for 2017 on USN revenues".

Payment order penalties for USN revenues 2017

Penios is a security measure, not a sanction. The presence of penis is provided to ensure the timeliness of revenues to the budget.

If you need to fill out the payment for penny, it is necessary to pay attention to that, in general, it is similar to the standard payment on USN. It will need to put the same payer status and the same income administrator. The recipient details will be filled in the same way.

The main difference will be filling the requisite of the CBC. For the income tax of the regime, the following CBC will be required to specify the following CBC - 182 1 05 01011 01 2100 110, and for the profitable and expenditure mode (it is relevant and for minimal tax) - 182 1 05 01021 01 2100 110.

Another difference is to fill the details of the "Foundation of the Payment". If the organization or IP wants to pay off the arrears of the USN-tax (with the independent calculation of the penny and their voluntary payment), then you need to specify in the ZD. And if the taxpayer came to pay for the payment of penis, then in this field you need to put TP. If it was carried out tax audit And on the basis of the act, you make the transfer of penny, then the field will need to put an up.

There are a number of features and when filling out the field "Tax Performance". If the taxpayer shall be paid voluntarily, then in this line just puts 0. This is due to the fact that penalties do not need to be paid with that periodicity as current payments. But if you need to pay penalties for a certain period, then specify it in the payment (MS.09.2017 - Penios for September 2017). If there is a requirement in this details, the period is indicated in the requirement. When repaying the penny on the act in this row, 0.

Please also note that when you send a penny in the fields 108, the "document number" and 109 "Detament Date" must be installed 0. When you pay, you need to install the number and date of the relevant document. For example, requirements.

RESULTS

Thus, in 2018, the payment order for USN revenues for 2017 is filled in shape and the same rules that acted in 2017. The same applies to the profitable-consumable USN. There are some differences when completing the payment by organizations and IP.

It is important to note that the filling of the payment order requires increased care, since when assuming errors in such details, as the recipient bank, the counting number of the Federal Treasury, etc. can lead to the need to re-pay the USN-tax. And when the tax is re-paid at the end of its payment, the taxpayer will have to pay additionally financial sanctions. Other errors in filling out bills can be corrected by submitting a taxpayer in the statement of the statement of referring. They do not entail the appointment of sanctions.