How are the UIN (Unique Accrual Identifier) and Field 22 of the payment order, which has the name "Code", related? Completion of field 22 "Code" of the payment order in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for making a transfer Money"which is described in Appendix 1 reads as follows:
The value of the requisite is not indicated, unless otherwise established by the Bank of Russia.At the end of 2013, the Ministry of Finance of Russia made a decision that field 22 (Code) of the payment order will be filled with the data of the Unique accrual identifier (abbreviated as UIN).
The Bank of Russia approves the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n "On approval of the Rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to budget system Russian Federation", which introduces the filling in the payment documents of the UIN and indicates the location of its placement:
- From 01/01/2014 to 03/30/2014 - UIN is included in the "Purpose of payment" variable (field 24), and it must be indicated first, and to highlight information about the unique accrual identifier, after its reflection, the "///" sign is used ...
For example: - UIN12345678901234567890 /// or UIN0 ///
- From March 31, 2014, the unique identifier of accrual (UIN) will be reflected in variable 22 "Code".
For example: - 12345678901234567890 or 0
The unique identifier of the accrual is indicated in the "Code" variable of the money transfer order.The requirement to fill in the "Code" variable applies to money transfer orders, the forms of which are established by Bank of Russia Regulation No. 383-P.
So, since 2014, the order for the transfer of funds to pay taxes, fees and other payments to the budgetary system of the Russian Federation, administered by the tax authorities, in the requisite 22 "Code" must contain the following information:
- If there is a specific value for a unique accrual identifier (UIN) - 20 characters. Until 03/31/2014, the number of characters is indicated - 23, where the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique identifier of the accrual.
- If it is impossible to indicate a specific value of the UIN - 1 character. Until 31.03.2014 - 4 characters, where the first three characters take the value "UIN", and then zero "0" is indicated.
- When drawing up a payment order for total amount with a register for the transfer of funds received from payers - individuals in payment of other payments, credit institutions(branches of credit institutions), federal postal organizations, payment agents, in the "Code" variable of a payment order for the total amount with the register, they always indicate 1 character - zero ("0").
- taxes, fees and other payments to the budgetary system of the Russian Federation,
- payments for state and municipal services.
Where can I get UIN?
Who forms the UIN and where to get it, if it is not determined by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, and the Order of the Federal Treasury of the Ministry of Finance of the Russian Federation of June 29, 2011 No. 252, which described the procedure for determining the UIN, was canceled.So, where to get UIN? If we take into account that the unique accrual identifier (UIN) is formed by the administrators of taxes, fees and other payments, then we can offer several options for solving this issue:
- The unique identifier of accruals can be clarified in the appropriate organization that is the administrator of budget revenues, state (municipal) budgetary or autonomous institution etc.
- UIN can be found on the website of the Federal Tax Service, having formed (filled in) a payment document for the transfer of taxes, fees and other payments to the budgetary system of the Russian Federation. it
- For individual payments, such a function of forming UIN is performed by banks, which is attributed to them on the forums. Banks also recommend their clients to contact the relevant authorities. Of course, if an agreement is concluded between the bank and the income administrator on the formation of UIN, and the algorithm for determining it is transferred to the bank, then why not do this. (For example, Sberbank forms the same UIN for payments to the traffic police).
Examples of filling in the UIN before 03/31/2014 may look like this:
- On payment of insurance premiums for FIU document- UIN12345678901234567890 /// Reg. № XXX-XXX-XXXXXX Insurance premiums for GPT in the Pension Fund of the Russian Federation.
- For the payment of insurance premiums calculated by the payer himself - UIN0 /// Reg. № XXX-XXX-XXXXXX Insurance premiums for GPT in the Pension Fund of the Russian Federation.
- When transferring personal income tax, according to the IFTS document - UIN12345678901234567890 /// Payment tax agent Personal income tax from employees' income.
- When transferring personal income tax, calculated by the taxpayer himself - UIN0 /// Payment of tax personal income tax agent from the income of employees.
From March 31, 2014, it became necessary to indicate the UIN in payment orders in a new way. But before considering the details, you should probably tell you about what kind of animal this is, consisting of three letters. Despite the fact that this code has been used when transferring funds to budgets for more than a year, we still see a huge number of entrepreneurs typing the query in search engines: "What is UIN and where can I get it?"
This is understandable. We see the reasons for this situation as multifaceted. On the one hand, this is the ingrained legal nihilism of our domestic representatives of small and medium-sized businesses. Highly large percentage they conduct their activities without bothering to study any laws and other normative legal acts at all, therefore they do not know anything. On the other side, public policy in the field of finance and taxes is built in such a way that it exists, as it were, separately, apart from the practice of its application. Officials in no way want to take into account the mentality of our "mini businessmen", apparently, considering it a waste of time and resources. This is how we live - officials reason theoretically, and small business works practically. But now we will explain everything to you in simple language.
If you pay taxes or insurance premiums, which they themselves calculated, you cannot have any UIN. Put in the field "Code" of the payment once zero ("0").
How it all began
It all started on June 27, 2011. Our legislators decided to facilitate the relationship of citizens and legal entities with state and municipal bodies and organizations that provide relevant services. On the date we mentioned, two amendments were made to the Federal Law of July 27, 2010 No. 210-FZ "On the organization of the provision of state and municipal services."
The first change was prohibited from January 1, 2013 to require receipts and payment orders from individuals and organizations, confirming the payment of the corresponding payment. For example, you bought or sold an apartment, house, other real estate, and carry documents to register the transfer of rights to the Office Federal Service state registration, inventory and cartography. As part of the documents submitted there, there is no longer a piece of paper confirming your payment of the fee. That is, you still need to pay it, of course. But it is not at all necessary to provide a receipt of payment, or a payment order. The same applies to fines for traffic violations, and many other mandatory payments. However, if only it were that simple.
In the register of public services, for example, there is also a service provided by the Federal Tax Service for the registration of legal entities, individuals as individual entrepreneurs and peasant (farmer) households. In accordance with the Administrative Regulations for the provision of this service, approved by order of the Ministry of Finance of the Russian Federation dated June 22 (memorable date) 2012 No. 87n, a document confirming payment state duty for registration is not presented to the IFTS. It is understandable, the law we mentioned above prohibits this. But after all, the tax authorities demand to provide them with confirmation of the payment of the state duty! What's the matter?
Yes, the lawmakers, together with the deputies, simply forgot to remove from Federal law dated August 8, 2001 No. 129-FZ "On state registration of legal entities and individual entrepreneurs" this provision. So it turns out that one law and regulatory legal acts issued on its basis prohibit demanding receipts and payments from applicants for payment of state fees, and another law obliges them to submit. But this is not surprising. The State Duma produces laws in such an excessive quantity that the deputies themselves are not able to monitor the compliance of some normative legal acts with others. AND automated system, which would allow doing this, they do not want to enter (it is also clear why). And the tax authorities are forced to act according to the well-known principle - it is better to overdo it than to miss it! However, let's get back to our topic.
The second change to the law was the addition of its Chapter 5 with Article 21.3. "State Information system on state and municipal payments ". It is this GIS GMP system that should now supply information on payment by physical and legal entities payments to budgets, if the obligation to bring receipts and payments is canceled.
That is, as soon as you made the payment in the bank or by mail of the corresponding state duty, other payment to the budget, Bank employee immediately sends a message to the said system that a certain payer has paid a specific amount for a certain service or other payment to the budget system. But first, the body that charged this payment(if it has been charged). For example, you were charged with a traffic police fine. Then, simultaneously with the issuance of the order on the fine, the traffic police officer will send to the GIS GMP all the data necessary to pay the fine. But how does the system understand that this is the same payment? This is where an identifier is needed, which will ensure the correspondence of the accrual and the fact of its payment.
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What is UIN and where to get it
So, you probably already realized that UIN is a unique identifier of accruals on payments for state and municipal services. It allows the Federal Treasury to receive information that any authority has made this or that charge, and to track its payment. Indeed, initially, in the Instructions for filling out the Register of payments for the provision of state and municipal services, it was conceived that the UIN would be an identifier intended for posting and receiving information about the payment of payments by individuals and legal entities:
- for the provision of state and municipal services provided by state authorities and local authorities within the framework of their powers (part 1 of article 1 of Federal Law No. 210-FZ);
- for services that are necessary and mandatory for the provision of state and municipal services and are provided by organizations involved in the provision of state and municipal services (Part 1 of Article 9 of Federal Law No. 210-FZ);
- other payments that are sources of income generation for the budgets of the budgetary system of the Russian Federation.
And in this instruction new code first called universal identifier of accruals... It is in this phrase that some entrepreneurs on the Internet are still looking for it. However, in this form, it is not in any other normative document does not occur.
The uniqueness of the identifier lies in the fact that its code cannot be repeated exactly the second time. The administrator of the payment forms it and assigns the UIN code, that is, the authority that made the accrual to be paid. But what has to do with taxes and insurance premiums, they are not services, are they? - we already anticipate your question. Of course so, but not so. They are the same “other payments” from the last item in the previous list. But that's not all.
Questions often arise: Where to put the CIN and where to find out which CIN in 2017 should be put in the payment orders?
UIN in payment orders
UIN in payment orders must be indicated from February 4, 2014. Unique identifier of accruals generated by payment administrators, i.e. by themselves budgetary institutions (tax office, Pension Fund, etc.) and is used to unambiguously determine each payment to the budget of the Russian Federation. UIN must be used when transferring funds to tax, customs and other budgetary authorities.
The need to use UIN in payment order was put into effect by order of the Ministry of Finance No. 107n of November 12, 2013, which was registered on December 30, 2013 and was officially published in Russian newspaper January 24, 2014. 10 days after the official publication, order 107 n entered into force. Thus, from February 4, 2014, the requirement to indicate the UIN in payment orders in the payment purpose field came into force; from March 31, 2014, the UIN value must be indicated in field 22 (Code) of the payment order.
UIN in payment orders in 2017 is mandatory for transfer of funds to budgetary organizations in the event that the tax authorities or funds themselves sent a claim for the payment of taxes (contributions)
UIN or TIN in the payment order became mandatory
Starting from March 28, 2016 for payers - individuals who are not individual entrepreneurs, in the absence of a unique accrual identifier (UIN), an indication of the value identification number the taxpayer (TIN) in the payment order has become mandatory.
The corresponding amendments to the rules for specifying details in orders for the transfer of funds to the budgetary system of the Russian Federation were made by order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n.
Win in 2017 payment orders (sample)
Unique identifier of accruals in settlement document is indicated at the beginning of the "Purpose of payment" variable. Before it must be present the word "UIN" and then without spaces the very meaning of UIN. The identifier must be 20 characters long. In total, the word "UIN" and its meaning make up 23 characters: the first three characters in capital Russian letters "UIN", from 4 to 23 the meaning of UIN.
In order to separate the UIN from the rest of the information placed in the payment purpose field, three slash signs “///” are placed after the UIN. Sample indication of UIN in a payment order, where in the field the purpose of payment is entered "UIN188104N71PB212594ZZ1 ///"
Where can I get the UIN for the payment order 2017?
Searching for tables or lists of UIN is pointless. They are basically absent. As the name implies, the UIN code is "unique", that is, it is unique for each payment and cannot be repeated. UIN is assigned when the payment is calculated by the recipient budget revenues(in particular, the tax inspectorate, the Pension Fund, the FSS).
If the tax authorities or funds themselves sent a claim for the payment of taxes (contributions), you need to see if this requirement contains a 20-digit unique identifier code (UIN). If there is one, then it should be entered in the "Code" field. For example, UIN98765432109876543210 ///. If there is no identifier - just like with a voluntary payment, you must put zero.
If individuals list tax payments in the absence of a notification from the tax authority and a completed payment order (notification) attached to it, then they must independently form payment document... The payment document is generated on the website of the Federal Tax Service of Russia, while the document index (UIN) is assigned automatically.
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Today, receiving any receipt or payment order to pay fines, taxes, insurance, etc. you can see the UIN number. It is about this and the rules for filling out documents that we will consider further.
What is UIN?
UIN stands for “unique identifier of accruals”. It is a 20-digit code that determines where the payment is due. The budgetary authority itself establishes the UIN to determine the path of the transferred money to the Russian budget. The uniqueness of the code implies the impossibility of duplication.
UIN informs about the payments made by legal entities and individuals forcertain services:
- for state and municipal(according to part 1 of article 1 of the Federal Law No. 210-FZ);
- for the necessary services for the provision of state and municipal services (according to part 1 of article 9 of Federal Law No. 210-FZ).
And also the code is needed to determine other payments that are involved in the formation of the country's budget at different levels.
UIN in the payment order
The obligation to enter UIN data was established by order of the Ministry of Finance of the Russian Federation No. 107 of November 12, 2013. This order is valid after official publication on January 24, 2014. Later, changes were made in the writing of the code, so from February 4, 2014 it was required to write it in the "Purpose of payment" field, and from March 31, 2014, the UIN fits into the "22" field.
1. UIN of tax authorities.
The UIN code of the tax authorities corresponds to the index indicated on the document, that is, the FTS and the UIN are one and the same. When the tax authorities form a payment order, it is automatically assigned the index of this document.
2. UIN STSI.
As a rule, the code of the UIN of the traffic police is formed from such numerical components as the number of the decree (protocol) and the date of approval of this document. UIN traffic police often uses Russian and Latin letters in writing UIN.
3. UIN of other budgetary bodies.
It often happens that the UIN code is not automatically determined or is simply unknown, then in the field "22" the budgetary authorities put a zero value.
Where can I get the UIN code?
For payers, the value of the UIN code can be viewed directly on the receipt received or on the decree sheet. Most often, the receipt is sent by the budgetary authorities themselves to pay a tax, penalty, fine or state duty.
The UIN code can be generated by a special online program, for example, when filling out tax return... This code will be unique and will change with each new receipt. If the company or individual entrepreneur itself, as well as individuals will initiate the payment, then in the field "22" there will be a zero UIN.
Most common questions
Is there a table of UIN codes?
The UIN code is unique and no tables or lists have been developed for it. Each UIN code can be used only once on one specific payment document, therefore it is impossible to find a similar UIN code in two even identical payment cards.
Can I enter the UIN code myself?
You should specify the code only knowing it for sure, otherwise the payment may not reach the destination and will not be considered perfect. The code is generated only automatically, so you can't come up with it. If the payer does not know the exact code, enter zero UIN.
When is it possible not to indicate the UIN code?
If a payment order is issued to transfer funds to an account commercial organization, then the UIN code does not need to be specified. UIN serves as an identification code only for funds intended for transfer to the budget of the Russian Federation.
Can letters be used in the UIN code?
Indeed, UIN can contain letters of both the Russian and the Latin alphabet.
For example, in payment documents of the traffic police about fines, the English letters contained in the code are underlined or highlighted so as not to confuse them with similar letters of the Russian alphabet.
Changes and features in the indication
The UIN code was first introduced by Order of the Ministry of Finance of the Russian Federation No. 106n of November 24, 2004 "On the approval of the Rules for specifying in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation."
Previously, UIN was deciphered as a universal identifier of accruals, and its indication on payment forms and documents was optional. Now, starting from March 31, 2014, the code has been renamed and is unique, it should be indicated in mandatory in the "22" field.
Clarifications on the procedure for specifying UIN when filling out
Payments on receipts can be voluntarily assessed or on a specific request. It can be taken out by individuals, legal entities, individual entrepreneurs and budgetary authorities.
1. Legal entities, individual entrepreneurs
In the current 2015, payment receipts for the transfer of taxes accrued by legal entities and entrepreneurs on their own do not contain the UIN code.
The payer's identifier will be the TIN and KPP of the organization. All payments will be made according to the code set in the region budget classification(KBK), and in the field "22" should be indicated "0".
2. Individuals
In the event that an individual fills out a receipt or declaration to make payments in tax authority, then you should indicate the value of the UIN, for this you can contact tax office or fill out a document in the online program on the website of the Federal Tax Service of Russia, which will automatically fill in the UIN code.
And also to pay taxes and state duties, you can contact credit organizations, where it is enough to indicate the full name, and the address of registration and place of residence natural person, and in the field "22" put "0".
4. Budgetary bodies
In many cases, payment documents are formed by the budgetary authority itself, automatically assigning it the UIN code and document index.
For any detailed information and clarification of questions of interest on the details, filling rules, including the UIN code, you can contact the tax service or by calling the FTS information line. There you can always find out about the changes and additions to this issue that have come into force.
The UIN code is Unique identificator Accruals. It consists of 20 or 25 digits. You need to indicate the UIN code in 2019 in field 22 of the payment order for the transfer of taxes and contributions on demand.
UIN code 22 in a payment order: how to fill in
The UIN code is set for each individual and helps to quickly identify the payer upon request. To find out your UIN, you must first obtain an official requirement from an inspection or fund. The code is at the bottom of the requirement, next to the requisites.
The BuchSoft program automatically generates payment orders for taxes with up-to-date details. The program itself will supply the correct UIN, KBK code, sequence of payment and code tax period... Try it for free:
Download a sample tax payment
For individual entrepreneurs who pay advance payments for personal income tax, tax authorities can also send ready-made receipts. At the top of the receipt, in the document Index line, the UIN code is indicated. To pay an advance, the individual entrepreneur indicates this code in field 22. If the payment document is generated on the FTS website, then the UIN code is assigned automatically.
With ordinary transfers to the budget on time or voluntary payment, the UIN code 22 does not need to be reflected.
The UIN code in the payment order is filled in in field 22. It consists of 20 or 25 digits. It is necessary to carefully transfer the UIN to the payment order, otherwise the money will fall into the category of unclear payments. Your debt will not be paid off and the interest will continue to grow.
Field 22 does not remain empty, even if the UIN code is not assigned. In this case, the value 0 is specified without quotes. The payer will be identified by TIN.
Individuals do not need to indicate both TIN and UIN in payment orders. One of the two details is enough (letter from the Federal Tax Service of Russia dated 08.04.2016 No. ZN-4-1 / 6133):
- fill in the UIN and leave the INN field empty;
- in field 22 enter 0 and fill in the TIN.
An example of filling in the UIN in a payment order.
Be careful! Field 22 cannot be left blank otherwise the bank will not accept the document for payment. Either the value from the payment order is set, or 0.
In addition to UIN, there is a UIP code. They are not the same, although the values are identical. UIP applies to "off-budget" payments, and UIN is a code for payments to the budget.
How to fill out a payment order in accounting software
Instructions - how to fill in a payment order in 1C: Enterprise and Kontur. Accounting department
Buchsoft Online
1C: Enterprise
- Go to the menu: Bank and cash desk / Bank / Payment orders.
- Click "Create", select the type of operation "Tax payment".
- Fill in all the required details using the hyperlinks of the "Payment Order" document.
- Save the document by clicking the "Write" button.
- To print the document, click "Payment order".
Contour.Accounting
- Start creating payment documents from the "Requirements" page. Click on the "Pay" link.
- Specify bank details and payment amount. The payment amount can be corrected. You can specify the type of payment, and the rest of the data is automatically distributed in the corresponding fields of payment documents. In addition to the standard payment order, you can generate receipts for transferring money to the Bank of Russia during a personal visit.
- The finished payment for taxes can be saved in word format, and then printed and paid at the bank. You can also create a special text file and upload it to the Internet Bank.
