The transfer of various payments to the budget by entrepreneurs and organizations should be carried out using special payment orders. Work with them must be carried out in accordance with the norms of Russian legislation. What forms should be used to generate payments? What are the features of filling out the relevant documents?

The document must correctly reflect information about it, directly about the payment, its recipient, as well as about the credit and financial structures, with the participation of which the funds are transferred.

Particular attention should be paid to filling in the requisite 104, which indicates the BCC for the payment. If it is incorrect, then the authority administering budget receipts may not reflect in its registers the fact that the taxpayer correctly fulfilled the corresponding obligation.

If the BCC is incorrect, you may need to repeat the payment with the correct details. In some cases, it may be necessary to interact with the tax administrator to clarify the payment to the budget.

RULES FOR INDICATING THE INFORMATION IDENTIFYING THE PAYMENT IN THE ORDERS TO TRANSFER MONEY FOR THE PAYMENT OF TAXES, CHARGES AND OTHER PAYMENTS TO THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION ORDER
(as amended on 05-04-2017 No. 58n)

one . These Rules establish the procedure for specifying information in the details "104" - "109", "Code" and "Purpose of payment" when drawing up orders for the transfer of funds in payment of taxes, fees, including for the commission by tax authorities of legally significant actions, insurance premiums and other payments to the budgetary system of the Russian Federation administered by tax authorities (hereinafter referred to as taxes, fees, insurance premiums and other payments).

2. These Rules apply to:
taxpayers and payers of levies, insurance premiums and other payments, tax agents, tax authorities, legal and authorized representatives of the taxpayer, payer of levies, insurance premiums and other persons performing, in accordance with the legislation of the Russian Federation, the payer's obligation to pay payments to the budgetary system of the Russian Federation;
territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) when drawing up orders to transfer funds to the account of the Federal Treasury body from other accounts opened to the Federal Treasury bodies, including:
- when they transfer funds to the account of the Federal Treasury body on behalf of participants in the budget process, legal entities (their separate subdivisions) that are not recipients of budget funds in accordance with the budget legislation of the Russian Federation (hereinafter referred to as non-participants in the budget process), which, in accordance with the legislation of the Russian Federation personal accounts have been opened in the established order with the bodies of the Federal Treasury;
- when drawing up orders to transfer funds on behalf of the territorial bodies of the Federal Bailiff Service to the budgetary system of the Russian Federation when paying off the payer's debt of taxes, fees, insurance premiums and other payments at the expense of funds collected from him in the course of enforcement actions;
financial bodies of the constituent entities of the Russian Federation and financial bodies of municipalities (hereinafter referred to as financial bodies) when drawing up orders to transfer funds from the accounts of financial bodies to the account of the Federal Treasury body on behalf of participants in the budget process and non-participants in the budget process, which, in accordance with the legislation of the Russian Federation, are open in the established the order of personal accounts in the financial authority;
credit institutions (branches of credit institutions) when drawing up orders for the transfer of funds to pay taxes, fees, insurance premiums and other payments received from payers - individuals;
organization of the federal postal service when drawing up orders for the transfer of funds to pay taxes, fees, insurance premiums and other payments received from payers - individuals;
organizations and their branches (hereinafter referred to as organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts in taxes, fees, insurance premiums and other payments on the basis of an executive document sent to the organization in accordance with the established procedure.

3. A money transfer order is drawn up using only one BCC code.
In one order for the transfer of funds under one code of the budget classification of the Russian Federation, only one value of the basis for payment, indicated in accordance with paragraph 7 of these Rules, can be filled in.

4 ... If an order for the transfer of funds is indicated in the requisite "101" in accordance with the Rules for specifying information identifying the person or body that issued the order for the transfer of funds in payment of payments to the budget system of the Russian Federation, one of the statuses "09" - "13" and the simultaneous absence in the "Code" variable of the order for the transfer of funds of a unique accrual identifier, indicating the value of the taxpayer's TIN - an individual in the payer's TIN variable is mandatory.
When drawing up an order to transfer funds in payment of taxes, fees, insurance premiums, and other payments in the details "104" - "109" and "Code" information is indicated in the manner prescribed, respectively, by paragraphs 5 - 12 of these Rules.
If it is impossible to indicate a specific value of the indicator in the details "106" - "109" and "Code" of the order for the transfer of funds, zero "0" is indicated.

Note:. Clarified what value of UIN to put to the CODE variable in field 22 of the payment order.

Credit institutions (branches of credit institutions) when drawing up a payment order for the total amount with a register for the transfer of funds in payment of taxes, fees, insurance premiums and other payments received from payers - individuals, in the details "104" and "105" of the payment order for the total amount with the register indicate the corresponding values, and in the details "106" - "109" and "Code" of the payment order for the total amount with the register indicate zero ("0").

Information about the unique identifier of the accrual, as well as the information specified in the details "106" - "109", "Purpose of payment" of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the corresponding details of the register generated for the payment order for the total amount with the register, in accordance with the Regulation of the Bank of Russia Regulation of the Bank of Russia No. 384-P.

Credit institutions (branches of credit institutions) when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, in the details "104", "105" and "107" of the order on the transfer of funds indicate the corresponding values from the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details "106", "110" and "Code" of the order for the transfer of funds indicate zero ("0").

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.

In the case of an order for the transfer of funds by a legal, authorized representative or other person acting as a payer - an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a peasant (farm) economy, an individual to pay payments to the budget system Of the Russian Federation, in the "Purpose of payment" variable of the register formed for the payment order for the total amount with the register, the information is indicated in accordance with the procedure provided for in subparagraph 7 of paragraph 13 of these Rules.

Credit institutions (branches of credit institutions), when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, indicate in the details of the order for the transfer of funds:
in the requisite "101" - in accordance with the Rules for specifying information identifying the person or body that made the order to transfer funds in payment of payments to the budgetary system of the Russian Federation, the status indicator "27";

in the details "104", "105", "107" and "Code" - the corresponding values from the order for the transfer of funds, the funds for which were not credited to the recipient;

in variable "106" - zero ("0").

five . In the props " 104 "of an order for the transfer of funds, the BCC value is indicated in accordance with the legislation of the Russian Federation, consisting of 20 characters (numbers), while all BCC characters cannot simultaneously take on the value zero (" 0 ").

6. In the props " 105 "orders for the transfer of funds indicate the value of the code assigned to the territory of the municipality (inter-settlement territory) in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter - OKTMO), and consisting of 8 characters (numbers), with all characters (numbers) of the OKTMO code at the same time they cannot take the value zero ("0"). At the same time, the OKTMO code of the territory on which funds are mobilized from the payment of taxes, fees, insurance premiums and other payments is indicated. When paying a tax payment on the basis of a tax declaration (calculation) in the requisite " 105 "indicates the OKTMO code in accordance with the tax declaration (calculation).

7. In the props " 106 "of the order for the transfer of funds, the value of the basis of payment is indicated, which has 2 characters and can take the following meanings:
"TP" - payments of the current year;
"ZD" - voluntary repayment of debt but expired tax, settlement (reporting) periods in the absence of a tax authority's requirement to pay taxes (fees, insurance premiums);
"BF" - current payment of an individual - a bank client (account holder), paid from his bank account;
"TR" - repayment of debt at the request of the tax authority for the payment of taxes (fees, insurance premiums);
"RS" - repayment of debt in installments;
"OT" - repayment of deferred debt;
"RT" - repayment of the restructured debt;
"PB" - the debt repayment by the debtor in the course of the procedures used in the bankruptcy case;
"PR" - repayment of debt, suspended for collection;
"AP" - debt repayment under the inspection certificate;
"AR" - debt repayment according to the executive document;
"IN" - repayment of the investment tax credit;
"TL" - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party of the debt in the course of the procedures used in the bankruptcy case;
"ZT" - repayment of current debt in the course of the procedures used in the bankruptcy case.

If the value zero ("0") is indicated in the requisite "106" of the money transfer order, the tax authorities, if it is impossible to unambiguously identify the payment, independently refer the received funds to one of the above payment grounds, guided by the legislation on taxes and fees.

eight . In the props " 107 "instructions for the transfer of funds indicate the value of the indicator of the tax period, which has 10 characters, eight of which have a semantic meaning, and two are separators and are filled with a period (". ").

The indicator is used to indicate the frequency of payment of a tax payment or a specific date of payment of a tax payment established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annual or annual.

The first two digits of the tax period indicator are intended to determine the frequency of payment of the tax payment established by the legislation on taxes and fees, which is indicated as follows:
"MC" - monthly payments;
"КВ" - quarterly payments;
"PL" - semi-annual payments;
"ГД" - annual payments.

In the 4th and 5th digits of the tax period indicator for monthly payments, the number of the month of the current reporting year is entered, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half year.

The month number can take values from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.

In the 3rd and 6th digits of the tax period indicator, a period (".") Is put down as separating characters.

In 7 - 10 digits of the tax period indicator, the year for which the tax is paid is indicated.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled with zeros ("0"). If the legislation on taxes and fees for an annual payment provides for more than one deadline for the payment of a tax payment and specific dates for payment of tax (collection) are set for each period, then these dates are indicated in the indicator of the tax period.

Samples of filling out the indicator of the tax period:
MS.02.2013; "KB.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".

The tax period is indicated for payments of the current year, as well as in the case of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (due) for the expired tax period in the absence of a request from the tax authority to pay taxes (fees). In the indicator of the tax period, you should indicate the tax period for which the payment or additional payment of the tax payment is made.

When repaying deferred, deferred, restructured debt, repayment of debt suspended for collection, repayment of debt at the request of the tax authority for the payment of taxes (fees) or repayment of debt in the course of the procedures applied in the bankruptcy case, repayment of the investment tax credit in the indicator of the tax period in The format "day.month.year" indicates a specific date, for example: "09/05/2013", which is interconnected with the indicator of the basis of payment (paragraph 7 of these Rules) and can mean, if the indicator of the basis of payment is important:
"TR" - the payment deadline set in the tax authority's request for the payment of taxes (fees);
"РС" - the date of payment of a part of the tax by installments in accordance with the established schedule of installments;
"FROM" - the date of the end of the deferral;
"RT" - the date of payment of a part of the restructured debt in accordance with the restructuring schedule;
"PB" - the date of completion of the procedure applied in the bankruptcy case;
"ПР" - the date of completion of the suspension of collection;
"IN" - the date of payment of a part of the investment tax credit.

In the case of making a payment in order to pay off the debt under the act of the conducted audit ("AP") or the executive document ("AP"), zero ("0") is indicated in the indicator of the tax period,

In the event of early payment of a tax payment by the payer, the indicator of the tax period indicates the first forthcoming tax period for which the tax (due) must be paid.

nine . In the props " 108 "of the order for the transfer of funds, the number of the document is indicated, which is the basis for payment and can take the following form:
"TR" is the number of the tax authority's claim on the payment of tax (due, insurance premiums);
"RS" - the number of the decision on the installment plan;
"OT" is the number of the decision on the deferral;
"RT" is the number of the restructuring decision;
"PB" is the number of the case or material considered by the arbitration court;
"ПР" - the number of the decision to suspend collection;
"AP" is the number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
"AR" - the number of the executive document and filed on the basis of its enforcement proceedings;
"IN" - number of the decision on the provision of an investment tax credit;
"TL" is the number of the arbitration court's ruling on the satisfaction of the statement of intention to extinguish the claims against the debtor.

When specifying the number of the corresponding document, the "No."

When paying current payments, including on the basis of a tax declaration (calculation), or voluntary repayment of debt in the absence of a tax authority's requirement to pay tax (due, insurance premiums) (the indicator of the basis of payment has the value "TP" or "ЗД") in the indicator the document number is indicated by zero ("0").

When drawing up an order to transfer funds for payment of tax payments, insurance premiums of a payer - an individual - a bank client (account holder) on the basis of a tax declaration (calculation), zero ("0") is indicated in variable "108".

When a credit institution (branch of a credit institution) draws up an order to transfer funds transferred from the budgetary system of the Russian Federation, not credited to the recipient and subject to return to the budgetary system of the Russian Federation, the number of the money transfer order is indicated in the requisite "108" of the order to transfer funds funds, funds for which are not credited to the recipient.

10 . In the props " 109 "of a money transfer order, the value of the date of the document of the basis of payment is indicated, which consists of 10 characters: the first two characters indicate a calendar day (can take values from 01 to 31), the 4th and 5th characters - a month (values from 01 to 12), signs from the 7th to the 10th indicate the year, in the 3rd and 6th signs a period (".") Is put down as separating signs.
In this case, for payments of the current year (the value of the indicator of the basis of payment is equal to "TP"), the indicator of the document date indicates the date of the tax declaration (calculation) submitted to the tax authority, namely the date of signing the declaration (calculation) by the taxpayer (authorized person).
In case of voluntary repayment of arrears for past tax (reporting) periods in the absence of a tax authority's requirement to pay tax (due, insurance premiums) (the value of the basis of payment is equal to "ЗД"), zero ("0") is indicated in the document date indicator.

For payments for which payment is made in accordance with the requirement of the tax authority for the payment of tax (due, insurance premiums) (the value of the indicator of the basis of payment is "TR"), the date of the requirement is indicated in the indicator of the document date.

When repaying deferred, restructured debt, repayment of debt suspended for collection, repayment of debt at the request of the tax authority for the payment of tax (collection, insurance premiums) or repayment of debt in the course of the procedures used in the bankruptcy case, repayment of the investment tax credit, upon payment of the results of tax audits, as well as when paying off debts on the basis of executive documents in the indicator of the date of the document is indicated if the indicator of the basis for payment has the value:

"TR" - the date of the tax authority's request to pay tax (due, insurance premiums);
"РС" - the date of the decision on the installment plan;
"OT" is the date of the decision on the deferral;
"RT" - date of the decision on restructuring;
"PB" - the date of the decision by the arbitration court to introduce the bankruptcy procedure;
"PR" - the date of the decision to suspend the collection;
"AP" - the date of the decision to prosecute for committing a tax offense or refuse to prosecute for committing a tax offense;
"AR" - the date of the executive document and the executive proceeding initiated on its basis;
"IN" - the date of the decision to grant an investment tax credit;
"TL" - the date of the decision of the arbitration court to satisfy the statement of intent to extinguish the claims against the debtor.

When a payer - an individual - a bank client (account owner) draws up an order to transfer funds in payment of tax payments, insurance premiums on the basis of a tax declaration (calculation), the date of submission of the tax declaration (calculation) to the tax authority is indicated in variable "109" sending the tax return by mail - the date the mail was sent.

When a credit institution (branch of a credit institution) draws up an order to transfer funds transferred from the budgetary system of the Russian Federation, not credited to the recipient and subject to return to the budgetary system of the Russian Federation, the date of the order to transfer funds is indicated in detail "109" of the order to transfer funds funds, funds for which are not credited to the recipient.

RULES FOR FILLING IN fields 104-110, 22 (code), 24 (purpose of payment) ORDER 107n

12 ... In the "Code" variable of the money transfer order, the unique identifier of the accrual is indicated, consisting of 20 or 25 characters, while all the characters of the unique identifier of the accrual cannot simultaneously take on the value zero ("0").

If there is no unique identifier for the accrual, the value zero ("0") is indicated in the "Code" variable of the money transfer order.

The requirement to fill in the "Code" variable applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation N 383-P.

13 . 13. The requisite "Purpose of payment" of the money transfer order contains additional information required to identify the purpose of the payment, in accordance with Bank of Russia Regulation N 383-P and this Procedure:

1) the bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders to transfer funds to the budget system of the Russian Federation when paying off the payer's debt of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, at the expense of funds collected from him, in the course of enforcement actions, in the requisite "Purpose of payment" indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of an individual entrepreneur and in brackets - "IP"; last name, first name, patronymic (if any) of a notary engaged in private practice, and in brackets - "notary"; surname, name, patronymic (if any) of the lawyer who established the lawyer's office, and in brackets - "lawyer"; surname, name, patronymic (if any) of the head of the peasant (farm) economy and in brackets - "KFH"; or the last name, first name, patronymic (if any) and the registration address at the place of residence or the address of registration at the place of stay (in the absence of a place of residence for an individual) of another individual, whose obligation to pay taxes, fees, insurance premiums, and other payments in the budgetary system of the Russian Federation is executed (enforced), the date of the court decision and the number of the writ of execution;

2) the organization of the federal postal service when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation, for each payment to requisite "Purpose of payment" indicate:

the name of the taxpayer, payer of fees, insurance premiums and other payments whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - surname, name, patronymic (if any) and in brackets - "KFH"), for other individuals - surname, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence) ). To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;

3) organizations, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts in taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, on the basis of an executive of the document sent to the organization in accordance with the established procedure, in the requisite "Purpose of payment" indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the registration address at the place of residence or the address of registration at the place stay (if an individual does not have a place of residence); the date of the court decision and the number of the writ of execution; other information about the payer established by the legislation of the Russian Federation;

4) authorized representatives performing, in accordance with the legislation on taxes and fees, the payer's obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the "Purpose of payment" variable:

the name of the taxpayer, payer of fees, insurance premiums and other payments whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - surname, name, patronymic (if any) and in brackets - "KFH"), for individuals - surname, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;

5) legal representatives and other persons performing, in accordance with the legislation on taxes and fees, the payer's obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation in the requisite "Purpose of payment" :
TIN and KPP of the person (for individual entrepreneurs, notaries in private practice, lawyers who have established law offices, heads of peasant (farmer) households, individuals only TIN) making the payment. This information is indicated first in the "Purpose of payment" variable. To separate information about TIN and KPP, the "//" sign is used. To separate information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
the name of the taxpayer, payer of fees, insurance premiums and other payments whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - surname, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - surname, name, patronymic (if any) and in brackets - "KFH"), for individuals - surname, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence)) ... To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;

6) credit institutions when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons performing the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the requisite " Purpose of payment "indicate:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the money transfer order. To separate information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
the name of the taxpayer, payer of fees, insurance premiums and other payments to the budgetary system of the Russian Federation, whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice, - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm ) farms - last name, first name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or address of registration at the place of stay (if absence of a place of residence)). To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign;

7) credit organizations, when compiling a register formed for a payment order for the total amount with the register on the basis of an order for the transfer of funds, formed by a legal, authorized representative or other person, indicate in the "Purpose of payment" variable:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the register generated for the payment order for the total amount with the register. To separate information about the payer from other information specified in the "Purpose of payment" variable, use the "//" sign;
last name, first name, patronymic of the individual whose duty is performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if availability) and in brackets - "notary"; for lawyers who have established lawyers' offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, first name, patronymic ( if available) and in brackets - "KFH"). To distinguish this information from other information specified in the "Purpose of payment" variable, use the "//" sign.

14. The presence of unfilled details in the order for the transfer of funds is not allowed.

Field 109 in payment order 2016 it is recommended to fill in all tax payments. This is an absolute guarantee that tax payments will go to the right accounts and the payer's obligations will be fully fulfilled. How to correctly fill in this column, we will analyze further.

Is it always necessary to fill in field 109 "Document date"?

In field 109 "Document date" the date of the tax report, on the basis of which the payment is transferred, is indicated. If the report has not yet been submitted, then zero is set. That is, in any case, the column is recommended to be filled out by the Rules for specifying information in the requisites of orders for transferring funds against payments to the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

How to fill in field 109 correctly?

Field 109 consists of 10 characters. Let's figure out what they mean:

First comes the day of the calendar in the range 01–31.

The separation is reflected in the 3rd and 6th digits in the form of the symbol ".".
The calendar month is defined by the 4th and 5th digits in the range 01-12.
Finally, the year is expressed in signs from the 7th to the 10th.

It should be understood that field 106, where the payment basis is written, directly affects the content of field 109. For example, if payments are made in the current period, then "TP" is indicated in field 106, and in field 109 you need to put the date of the signed declaration for submission to the tax inspection.

If there was a tax debt, then in field 106 write "ZD", and in the field with the date of the document put zero (but only if the payer himself established the fact of underpayment).

With rare exceptions, field 109 requires a specific date. This is the case when field 106 is filled in as follows:

TR - the date when the document came - a demand from the tax authorities;
РС - the date when the tax authorities decided on the provided installment plan;
OT is the date when the tax authorities made a decision on the provided deferral;
PB - the date of the decision of the arbitration to start the bankruptcy process;
RT - date of the decision to start restructuring;
ПР - the date of the decision to suspend debt collection;
AP - the date of the decision to bring / not to prosecute for an offense in terms of paying taxes;
AR is the date of the decision on execution;
ID - the date of the decision to issue a tax credit;
TL - the date of the decision of the arbitration tribunal to satisfy the application for the settlement of tax claims.

If the payer uses tax advance payments for transfers or is having difficulty in what value to put in field 109, then you can put "0" (letter of the Ministry of Finance of Russia dated February 25, 2014 No. 02-08-12 / 7820).

Examples of filling in field 109

Example 1:

The company makes the current tax payment on profits. The declaration was signed and submitted on 07/27/2016. In this case, "TP" is written in field 106, and the date 07/27/2016 in field 109.

Example 2:

The company's accountant himself discovered the VAT arrears for 2014. In the order for arrears, field 106 contains "ZD", field 109 - "0".

Example 3:

The tax office sent a request on July 24, 2016 to pay the arrears. In field 106 they write "TR", and in field 109 - "07.24.2016".

Example 4:

The company uses an advance payment scheme to transfer taxes. Then the field 106 does not contain anything, the field 109 is set to "0".

conclusions

Filling in field 109 directly depends on the value of field 106 and helps the tax authorities determine on the basis of which the tax transfer to the budget was made, and also facilitates the task of distributing taxes. Failure to fill in the field is not critical, the obligation will in any case be considered extinguished. Such an error is classified as safe and will not result in underpayment. Be that as it may, for the complete correct execution of payment orders, the accounting employee needs to know the filling rules provided for by law.

There is an opinion that in Russia most of all transfers of funds take place through payment orders, bypassing contact with cash. Although in practice, you can use various methods of transferring finance. For example, via the Internet and on a smartphone, if you know the procedure for sending funds from one payment system to another without leaving your home or office and without holding cash in your hands. At first glance, a payment order does not seem to be the most convenient method of sending money to a recipient. Although it has been used by enterprises for quite a long time in their financial relations with the state. At the same time, this document has a high degree of formalization: many fields of the payment form have a number of nuances when specifying the relevant information in them. For example, the date of the document (field 109) in the 2019 payment order. Let's talk about this props in more detail.

Payment order

According to the norms of the civil legislation of the Russian Federation, payment orders are attributed to the main method of conducting non-cash payments. However, the methodology and procedure for forming a payment order are not spelled out in detail.

The Central Bank of the Russian Federation has developed a regulatory algorithm according to which this form is filled out. It also indicates how the payment order form should look like. One has only to refer to the Regulation of June 19, 2012 number 383-P.

In general, this Regulation describes the rules for wire transfer of funds in different ways:

in electronic money;
based on the request of the recipient;
using checks;
collection order;
settlement under a letter of credit;
settlement by payment order.

Also, Regulation No. 383-P describes many nuances of compliance with the rules for sending payments. In this regulatory document, the emphasis is placed on the last point - payment orders.

To note one important aspect: the payment form used in the territory of the Russian Federation should look exactly as it is shown in the regulations issued by the Central Bank. Its self-correction or the use of another form is unacceptable.

Date of the document (field 109) in the payment order in 2017

Payment is the most common method of non-cash payments on the territory of the Russian Federation. Despite the high formalization of this document, as well as for a long period of its use in the economic activities of enterprises, there are some features of the formation of individual sections of the form. For example, field 109 in a payment order must be filled in only in strictly defined cases, described below.

Payment order

Domestic norms of civil law classify payment orders as the main type of non-cash payments, but at the same time do not provide for the procedure and method for forming the specified document.

The algorithm for filling out the form and its form have been developed and approved by the Central Bank of the Russian Federation c.

It is important to emphasize that the form of the form given in the regulatory document of the Central Bank of the Russian Federation is the only one allowed on the territory of Russia, that is, the possibility of replacing the official form with an arbitrary form is not allowed.

One of the details is field 109 of the payment order. In 2017, it is filled in when making transfers to the budgetary system of the Russian Federation. This rule directly follows from the content of clause 4 of Appendix No. 1 to the Regulation of 19.06.2012 No. 383-P.

Box 109 payment

The grounds and cases of execution of some sections of the payment order are developed by the Ministry of Finance of the Russian Federation. This prescription is reflected by the Central Bank of Russia in Regulations dated June 19, 2012 N 383-P.

Exercising its powers, the Ministry of Finance of the Russian Federation issued Order No. 107n of 12.11.2013, which, among other things, approved the Rules for specifying information that serves to identify a payment.