Payment order with field codes. Procedure for filling out a payment order

Filling out the payment slip begins with the number and date, which are indicated at the top of the form, in fields 4 and 5. The date format will be: DD. MM. YYYY.

Field 8 - name of the payer, 9 - number of the payer's bank account.

Then the bank details of the payer are filled in in fields 10, 11, 12. Fields 13, 14, 15, 17 are filled in similarly. They reflect the bank details of the recipient.

Field 16 indicates the full or abbreviated name of the recipient organization: for an individual entrepreneur, it is necessary to reflect in the column his last name, first name and patronymic in full, as well as his legal status.

In the “Payment type” field the code “01” is entered. The details “Payment due date”, “Payment purpose code”, “Reserve field” are not filled in unless the bank has a different order.

Field 21 of the payment order indicates the number according to the order of debiting Money from the account.

Field 22 “Code” reflects the unique payment identifier (UPI). Otherwise it is called UIN. This number is assigned when sending a request to the address. If there is no such number, then a zero is entered in this field.

Field 24 of the payment document is filled in on the basis of an agreement, invoice for payment or other primary documents. It records the purpose of payment, the name of the product or service, as well as information about value added tax.

In columns 60 and 61 of the payment order the INN of the payer and the recipient is indicated, and in fields 102 and 103 their checkpoints are indicated.

Field 101 records the status of the organization. It could be as follows:

01 - taxpayer (payer of fees) - entity;

08 - payer - an institution that pays contributions and other

payments to the budget system of the Russian Federation;

14 - taxpayer making payments to individuals.

Fields 104 - 110 are filled in in case of transfer of funds to the budget system of the Russian Federation. In particular, field 104 is KBK, 105 is OKTMO, 106 is the value of the payment basis.

The values for the basis of payment must be selected from the appendices to the order dated November 12, 2013 No. 107n.

For example:

TP - payments of the current year;

ZD - voluntary repayment of debt for expired tax (calculation, reporting) periods in the absence of a requirement from the tax inspectorate for payment.

If it is impossible to specify a specific indicator value, you must enter “0”.

In the payment order, in field 107 the tax period is indicated and, if it is impossible to indicate it, “0”

If a tax transfer occurs on the basis of a request or other similar document, then fields 108 and 109 are filled in. They reflect information about the number and date of the document that is the basis for the payment. If it is impossible to specify a specific value in the fields, enter “0”

Payment type (field 110) enters the tax transfer value, for example:

PC - payment of interest;

“0” - upon (collection), including advance payment, contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities. The full list is presented in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

From January 1, 2015, the amount of transfer of insurance contributions to the Pension Fund and FFOMS must be indicated in rubles and kopecks.

A payment order is an instruction to the bank to transfer funds from the payer’s account using the provided details. Let's consider filling out the payment order in detail.

Payment order 2015

Filling out the payment slip begins with the number and date, which are indicated at the top of the form, in fields 4 and 5. The date format will be: DD. MM. YYYY.

Field 8 – name of the payer, 9 – number of the payer’s bank account.

Then the bank details of the payer are filled in in fields 10, 11, 12. Fields 13, 14, 15, 17 are filled in similarly. They reflect the bank details of the recipient.

In the “Payment type” field the code “01” is entered. The details “Payment due date”, “Payment purpose code”, “Reserve field” are not filled in unless a different procedure is established by the bank.

Field 21 of the payment order indicates a number according to the order in which funds are written off from the account.

Field 22 “Code” reflects the unique payment identifier (UPI). Otherwise it is called UIN. This number is assigned by tax inspectorates when sending a request to the taxpayer. If this is not the case, then zero is entered in this field.

In columns 60 and 61 of the payment order the INN of the payer and the recipient is indicated, and in fields 102 and 103 their checkpoints are indicated.

Field 101 records the status of the organization. It could be as follows:

– 01 – taxpayer (payer of fees) – legal entity;

– 02 – tax agent;

– 08 – payer – an institution that pays insurance premiums and other

payments to the budget system of the Russian Federation;

– 14 – taxpayer making payments to individuals.

Fields 104 – 110 are filled in in case of transfer of funds to the budget system of the Russian Federation. In particular, field 104 is KBK, 105 is OKTMO, 106 is the value of the payment basis.

The values for the basis of payment must be selected from the appendices to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

For example:

TP – payments of the current year;

ZD – voluntary repayment of debt for expired tax (calculation, reporting) periods in the absence of a requirement from the tax inspectorate for payment.

If it is impossible to specify a specific indicator value, you must enter “0”.

In the payment order, in field 107 the tax period is indicated and, if it is impossible to indicate it, “0”

Payment type (field 110) enters the tax transfer value, for example:

PE – payment of penalties;

PC – payment of interest;

“0” – when paying a tax (fee), including an advance payment, contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities. The full list is presented in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

From January 1, 2015, the amount of transfer of insurance contributions to the Pension Fund and FFOMS must be indicated in rubles and kopecks.

Sample payment order 2015

Admission to the bank. plat.

Debited from account plat.

(1) PAYMENT ORDER NO.

View
payment

Suma in cuirsive

Payer

Payer's bank

payee's bank

Type op.

There is now a new procedure for filling out payment orders. It changed several times in 2015. If you miss something, you may make mistakes and payments will be delayed. We provided a sample of filling out a payment order in 2015 and noted on it the details that need to be double-checked.

Filling out a payment order

Filling out a payment order For many companies, things have changed once again. From February 2, the details of recipient banks in Siberia and the Far East have changed (letter of the Central Bank of the Russian Federation dated December 26, 2014 No. 228-T). Besides, new procedure for filling out payment orders assumes that from January 1, banks will no longer accept orders with the old OKATO codes (letter of the Ministry of Finance of Russia dated 04/18/14 No. 02-08-12/18188, Bank of Russia dated 04/01/14 No. 52T).

There are so many changes that it is very easy to get confused and make mistakes. On sample of filling out a payment order in 2015 We showed which details need to be double-checked. Some shortcomings are not critical, because of others the money will hang up and end up among the unknown amounts. Therefore, it is worth checking with the inspectorate and funds and finding out whether all payments for taxes and contributions have been received as intended. If it turns out that there are unknown amounts, they will need to be clarified.

Errors that need to be clarified

Errors that may not be specified

Filling out payment orders in 2015 sample

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Payment type in a payment order

New procedure for filling out payment orders stipulates that from January 1, 2015, the “Payment Type” attribute disappeared from payments for taxes and contributions (Order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n). But the Central Bank of the Russian Federation demanded that the value 0 be entered in field 110 (letter dated December 30, 2014 No. 234-T). Therefore, some banks return the payment with an empty field. You need to enter 0 and send the order again.

Basis of payment in the order

Inspectors do not require clarification of the basis for the payment if the company did not pay the tax on time, but entered the value TP (current payment) instead of ZD (debt) in field 106. But we note that according to the code, such a defect is included in the list of those that require clarification ( clause 7 art. 45 Tax Code of the Russian Federation). Therefore, it is safer to clarify the details.

Since 2015, the rules for filling out payment orders have changed. Now, when filling out the type of payment in payment slips for taxes, contributions and customs duties, in field 110 you must enter the value “0” (letter of the Central Bank of the Russian Federation dated December 30, 2014 No. 234-T). We have provided a sample of filling out a payment order for the payment of personal income tax on dividends.

The payment order form contains field 110, intended for the payment type. Since 2015 in field 110 "Payment type""Instructions should always be set to "0". This procedure for filling out was approved by the Central Bank of the Russian Federation in letter No. 234-T dated December 30, 2014. The amendment applies to all payments to the budget (taxes, contributions, etc.). How to fill out a payment order in 2015 now year we showed in the sample below.

Note that earlier the Ministry of Finance proposed to leave field 110 payment orders empty. The ministry made such a change to the rules for filling out payment orders by order No. 126n dated October 30, 2014 (sub-clause “g” clause 2, sub-clause “d” clause 3, sub-clause “c” clause 4 of the appendix to order No. 126n). But now this rule does not apply. So you need to be guided by the letter of the Central Bank of the Russian Federation No. 234-T.

There is one more change that applies only to customs payments (subparagraph “c”, paragraph 3 of the appendix to order No. 126n). Starting from 2015, in detail 108 you will need to fill in the document number, which is the basis for the payment. For example, if a company pays a fee based on a customs declaration, seven digits from the number of this document must be entered in field 108.

Previously, detail 108 was filled out only in a few cases, and these rules remain. For example, if a company withholds customs payments from an employee under a writ of execution, you must enter the code and details of one of the documents of this “physicist”. A passport, SNILS, etc. will do. (Clause 6 of Appendix 4 to Order No. 107n).

Sample payment order for personal income tax from dividends

Deadlines for payment of personal income tax on dividends

Tax agents are required to transfer amounts of calculated and withheld personal income tax within the following periods:

no later than the day of actual receipt of cash from the bank for payment of dividends,
no later than the day of transfer of dividends from the accounts of tax agents in the bank to the accounts of the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation).

We invite you to familiarize yourself with how to fill out a payment order in 2015.

From the article you will learn:

sample of filling out a payment order in 2015 Moscow
how to fill out a payment order in 2015 according to the usn sample

Please note that contributions for employees for 2015 are paid to a single KBK 39210202010061000160. Contributions to both the insurance and funded parts of the pension go to this KBK.

The UIN must be placed in the “Code” field. In our example, the UIN is 0. That is, it is not specified.

For tax payers, budget revenue administrators, and all other preparers of orders, the rules provide for the indication of a unique accrual identifier (UIN) in the order.

The order of the Ministry of Finance provides for the indication of the UIN from March 31, 2014 - in the payment order in the “Code” field (field 22).

The UIN may be indicated if the tax authorities themselves send a request for payment of arrears. And in the request they will put down the required UIN, which will then need to be transferred to the payment slip. Thus, draw a UIN must tax inspectors. If it is impossible to indicate a specific UIN value, zero (0) is indicated in the “Code” attribute.

When paying current payments, the UIN is indicated with the value zero (0). In this case, the tax authorities will determine the payer by INN and KPP, and the payment will be determined by the KBK.

Thus, when paying taxes voluntarily from March 31, 2014, “0” is indicated in the “Code” detail (field 22).

Taxpayers - individuals pay property taxes (land tax, personal property tax, transport tax) on the basis of a tax notice sent by the tax authority and the payment document (notice) attached to it in form No. PD (tax).

These documents are filled out by the tax authority. In this case, the index of the document is indicated as the UIN in the payment document (notice) in form No. PD (tax).

If an individual wants to transfer tax payments to the budget system in the absence of a notification from the tax authority and a completed payment order (notice) attached to it, then he or she generates a payment document independently.

A payment document can be generated using an electronic service posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.

Taxes can be paid in cash through a credit institution.

In case of filling out a payment document (notice) according to form No. PD-4sb (tax) an individual in the branch of Sberbank OJSC, the document index and UIN are not indicated. In this case, the payment document (notice) must indicate the surname, first name, patronymic of the individual, as well as the address of the place of residence or place of stay (if the individual does not have a place of residence).

Also, taxes can be paid by an individual through any other credit organization that can issue a full-format payment order. In this case, after March 31, 2014, in field 22 “Code”, “0” or the document index assigned by the tax authority is indicated, if the individual has one.

Please note: since 2015, payers of taxes and fees have the right not to fill out field 110 “Type of payment”. Since controllers now determine the type of payment according to the KBK (Order of the Ministry of Finance dated October 30, 2014 No. 126).

Sample of filling out a payment order with UIN in 2015

Admission to the bank. plat.

Debited from account plat.

PAYMENT ORDER No.

15.02.2015

date

View
payment

Sum
in words

Two hundred seventy-five thousand rubles 00 kopecks

TIN 7708123456

checkpoint 770801001

Sum

275 000-00

CJSC "Alfa"

Account No.

40702810400000001111

Payer

JSCB "Reliable"

BIC

044583222

Account No.

30101810400000000222

Payer's bank

ABOUTdepartment 1 Moscow

BIC

044583001

Account No.

payee's bank

TIN 7 703363868

checkpoint 770301001

Account No.

40101810800000010041

UFK for Moscow (GU - Pension Fund Branch for
Moscow and Moscow region)

Type op.

Term
plat.

Name pl.

Ocher
.
plat.

Recipient

Code

Res.
field

3 9210202010061000160

45378000

Insurance contributions for compulsory pension insurance credited to the Pension
Fund of the Russian Federation, for January 2015.
Registration number in the Pension Fund of Russia - 087-108-044556

Purpose of payment

Signatures

Bank marks

M.P.