A number of changes in filling out payment orders when transferring to the budget from 2014 come into force in 2014. The changes affected several points at once.
Payment order
Individual entrepreneurs without employees in field 101 indicate payer status 24 (individual). In field 108 "14;ХХХХХХХХХХ", where 14 is SNILS, instead of ХХХХХХХХХХ the individual entrepreneur's SNILS is indicated, i.e. registration number in the Pension Fund of the Russian Federation, assigned upon registration as an individual entrepreneur. Only numbers without dashes are indicated. This follows from the Memo from the Pension Fund of the Russian Federation and from a sample payment order for insurance premiums in a fixed amount for the insurance part for individual entrepreneurs without employees in Moscow.
Payments to the Social Insurance Fund, fields 106-110 are filled in - with the value 0 (similar to the Pension Fund).
In connection with the publication on January 24, 2014 in No. 15 of the Rossiyskaya Gazeta, 10 days after this, Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” comes into force Federation" (together with the "Rules...), registered with the Ministry of Justice of Russia under No. 30913 dated December 30, 2013. Changes effective after February 3, 2014 are discussed below.
UIN code
UIN – unique accrual identifier consisting of 23 characters; used since 03/31/2014. It should be indicated in the “Code” detail of field 22. It is also indicated at the beginning of the payment purpose. For isolation and recognition, the sign “///” is used after the digital code.
Example of payment purpose: "UIN12345678901234567890 /// Payment of a tax fine... for... 2014."
When paying according to received documents (requirements, inspection reports, etc.), the UIN from this document is indicated. Based on this, the payment is identified.
Some banks are already asking to indicate the UIN. In this case, we recommend that you indicate the purpose of the payment: “UIN0 /// Payment of tax... for... 2014” and also 0 in the Code column.
Payment types reduced
In detail 110 payment type, from 02/03/2014, you should indicate 0 instead of NS, VZ, AB, PL, GP, SA, AS, IS.
Explanation of payment types (detail 110)
Features for individual entrepreneurs and individuals
In the payer line, individual entrepreneurs indicate “last name, first name, patronymic (if any) and in brackets - “Individual Entrepreneur”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Before and after the address information" the sign "//" is indicated. When paying fixed contributions to the Pension Fund, the individual entrepreneur indicates status 24.
Individuals are the same, except for indicating “Individual Entrepreneur”. If an individual has a notice with a UIN code filled out by the tax authority, the UIN is indicated in the purpose of payment; in this case the address is not specified. If an individual does not have a checkpoint and/or tax identification number, 0 is indicated.
For example, payer: Ivanov Ivan Ivanovich (IP) // 123456, Moscow, st. Tverskaya, 11, apt. 22 //
If an organization transfers debt from an individual’s salary (income) to the budget system of the Russian Federation according to a writ of execution, the purpose of payment shall indicate the following data: full name, tax identification number (if not available, registration address at the place of residence or place of stay), date of “adoption of the court decision” and the number of the writ of execution”, etc.
Basis of payment, period, document number and date
Payment details for transfers to tax authorities
Tax period indicator |
Document Number |
Document date |
||
current year payments |
"MS.XX.YYYY" - monthly payments, XX 01-12 |
date of signing the declaration (calculation) |
||
voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees) |
||||
current payment of an individual - bank client (account holder), paid from his bank account |
||||
repayment of debt at the request of the tax authority to pay taxes (fees) |
payment deadline specified in the request |
claim number and date |
||
repayment of overdue debt |
date of payment of part of the installment tax amount in accordance with the established installment schedule |
number and date of the decision on installment plan |
||
repayment of deferred debt |
deferment end date |
number and date of the decision to defer |
||
repayment of restructured debt |
date of payment of part of the restructured debt in accordance with the restructuring schedule |
number and date of the decision on restructuring |
||
repayment by the debtor of debt during the procedures applied in a bankruptcy case |
date of completion of the bankruptcy procedure |
number of the case or material considered by the arbitration court |
date of the arbitration court's decision to initiate bankruptcy proceedings |
|
repayment of debt suspended for collection |
date of completion of the suspension of collection |
number and date of the decision to suspend collection |
||
repayment of debt according to the inspection report |
number and date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense |
|||
debt repayment according to the writ of execution |
number and initiated on the basis of its enforcement proceedings |
|||
repayment of investment tax credit |
date of payment of part of the investment tax credit |
number and date of the decision to grant an investment tax credit |
||
|
repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied in a bankruptcy case |
number and date of the arbitration court ruling on the satisfaction of the statement of intention to pay off the claims against the debtor |
|||
repayment of current debt during bankruptcy procedures |
||||
if it is impossible to clearly identify the payment |
||||
*No indications available. Following Appendix Clause 4 of the Rules (Appendix No. 2) of Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n: “If it is impossible to indicate the specific value of the indicator in the details “106” - “110” and “Code” of the order for the transfer of funds, indicate zero "0 "" it is logical to put 0.
In detail 108, when specifying the document number, the symbol N and No. are not indicated.
In case of early payment, the first upcoming one is indicated.
Payment details for transfers to customs authorities
Detail 107 indicates the code of the customs authority that administers the payment.
In detail 108, if the payer status is 03, 16, 19, 20, “indicate the identifier of information about the individual.”
Payment basis code and its decoding |
Document date |
|
goods declaration |
date from the goods declaration number |
|
adjustment of customs value and customs duties or adjustment of the goods declaration |
||
customs receipt order |
date of customs receipt order |
|
executive document |
date of the writ of execution |
|
executive document |
date of the writ of execution |
|
requirement to pay customs duties |
date of request for payment of customs duties |
|
documents of financial and economic activities of customs authorities |
date of document of financial and economic activities of customs authorities |
|
collection document |
date of collection document |
|
agreement on interaction when large payers pay total payments centrally |
date of agreement on interaction when large payers pay total payments centrally |
|
other cases |
||
When transferring other payments to the budget system of the Russian Federation, 0 is entered in details 106, 107, 109, 110.
When specifying payer status 03, 19, 20, 24 in detail 101, “a two-digit value of the type of identifier of information about an individual is indicated” and separated by a semicolon “;” “identifier of information about an individual” without the characters “N” and “-”.
Type of individual information identifier
| 01 | passport of a citizen of the Russian Federation |
| 02 | certificate of the civil registry office, executive authority or local government authority on the birth of a citizen |
| 03 | seafarer's passport (seafarer's identity card) |
| 04 | military ID card |
| 0 5 | serviceman's military ID |
| 06 | temporary identity card of a citizen of the Russian Federation |
| 07 | certificate of release from prison |
| 08 | a passport of a foreign citizen or another document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen |
| 09 | resident card |
| 10 | temporary residence permit (for stateless persons) |
| 11 | refugee certificate |
| 12 | migration card |
| 13 |
USSR citizen passport |
| 14 | SNILS - insurance number of the individual personal account of the insured person in the PFR personalized accounting system |
| 22 | driver's license |
| 24 | certificate of registration of the vehicle with the Ministry of Internal Affairs of the Russian Federation |
For example, for a passport of a citizen of the Russian Federation 45 10 123456 in detail 108 it is indicated: "01;4510123456"
Payer status (detail 101)
Appendix 5 of Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n indicates 26 statuses. Here are the most popular ones:
| 01 | (payer of fees) - |
| 02 | tax agent |
| 06 | participant in foreign economic activity - legal entity |
| 08 | payer - a legal entity (individual entrepreneur) transferring funds for payment of insurance premiums and other payments to the budget system of the Russian Federation |
| 09 | taxpayer (payer of fees) - individual entrepreneur |
| 10 | taxpayer (payer of fees) - a notary engaged in private practice |
| 11 | taxpayer (payer of fees) - a lawyer who has established a law office |
| 12 | taxpayer (payer of fees) - head of a peasant (farm) enterprise |
| 13 | taxpayer (payer of fees) - another individual - bank client (account holder) |
| 14 | taxpayer making payments to individuals |
| 16 | participant in foreign economic activity - individual |
| 17 | participant in foreign economic activity - individual entrepreneur |
| 19 | organizations and their branches that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document |
| 21 | responsible member of a consolidated group of taxpayers |
| 22 | member of a consolidated group of taxpayers |
| 24 | payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
Compliance of payments with payer statuses
For details of the payment order for budget payments, see the figure.
Name of the recipient bank of budget funds of the Central Federal District
From February 1, 2014, the abbreviated names of banks receiving budget funds in the Central Federal District have been changed. And although the Letter of the Central Bank of the Russian Federation No. 6-T dated January 22, 2014 states that until December 31, 2014. when provided electronically, it is possible to indicate the previous name; in fact, banks require that new names be indicated. In this regard, here is a list of changes.
| BIC | Former abbreviated name | New abbreviated name |
| 44583001 | Branch 1 of the Moscow State Technical University of the Bank of Russia | Department 1 Moscow |
| 44585000 | Branch 2 of the Moscow State Technical University of the Bank of Russia | Department 2 Moscow |
| 44599000 | Branch 3 of the Moscow State Technical University of the Bank of Russia | Ward 3 Moscow |
| 44579000 | Branch 4 of the Moscow State Technical University of the Bank of Russia | Ward 4 Moscow |
| 44525000 | OPERA of the Moscow State Technical University of the Bank of Russia | OPERA Moscow |
| 41403001 | GRKTs GU Bank of Russia for the Belgorod region. | Belgorod branch |
| 41501001 | GRKTs GU Bank of Russia for the Bryansk region. | Bryansk branch |
| 41708001 | GRKTs GU Bank of Russia for the Vladimir region. | Vladimir branch |
| 42007001 | GRKTs GU Bank of Russia for the Voronezh region. | Voronezh branch |
| 42406001 | GRKTs GU Bank of Russia for the Ivanovo region. | Ivanovo branch |
| 42908001 | GRKTs GU Bank of Russia for the Kaluga region. | Kaluga branch |
| 43469001 | GRKTs GU Bank of Russia for the Kostroma region. | Kostroma branch |
| 43807001 | GRKTs GU Bank of Russia for the Kursk region. | Kursk branch |
| 44206001 | GRKTs GU Bank of Russia for the Lipetsk region. | Lipetsk branch |
| 45402001 | GRKTs GU Bank of Russia for the Oryol region. | Oryol Branch |
| 46126001 | GRKTs GU Bank of Russia for the Ryazan region. | Ryazan branch |
| 46614001 | GRKTs State Bank of Russia for the Smolensk region. | Smolensk branch |
| 46850001 | GRKTs GU Bank of Russia for the Tambov region. | Tambov branch |
| 42809001 | GRKTs GU Bank of Russia for the Tver region. | Tver branch |
| 47003001 | GRKTs GU Bank of Russia for the Tula region. | Tula branch |
| 47888001 | GRKTs GU Bank of Russia for the Yaroslavl region. | Yaroslavl branch |
You must indicate its number and date of compilation (day, month, year).
Features of registration by organizations and payment orders for the transfer of tax payments by Order No. 107n dated November 12, 2013 “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” (hereinafter referred to as Order No. 107n).
These Rules establish the procedure for indicating (filling in) information in the details of the payer's "TIN", "KPP" of the payer, "Payer", "TIN" of the recipient of funds, "KPP" of the recipient of funds and "Recipient" when drawing up orders for the transfer of funds for payment of payments into the budget system of the Russian Federation (clause 1 of Appendix No. 1 to Order No. 107n).
Download payment order form 2014
Procedure for filling out the payment order form 2014
— 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. Such instructions are given in paragraph 11 of Appendix No. 2 to Order No. 107n.
When paying customs duties - an indicator of the type of payment, which has two signs. For example:
— ШТ — payment of a fine;
— ZD — payment to repay the debt;
— PE — payment of penalties;
— in other cases, put “0”.
Such instructions are given in paragraph 11 of Appendix No. 3 to Order No. 107n.
When making other payments to the budget system, enter “0” (clause 5 of Appendix No. 4 to Order No. 107n).
Download a sample of filling out a payment order 2014 to pay tax according to the simplified tax system (object - income)
How to clarify a payment in case of an error in a payment order 2014
Errors in a payment order can be corrected by clarifying the payment. However, this applies only to those errors that did not lead to the fact that the tax did not go to the budget (Clause 7, Article 45 of the Tax Code of the Russian Federation). To do this, you must submit to the Federal Tax Service, where the tax was paid, an application to clarify the payment in any form. The application must indicate the following:
- date, number, amount and purpose of payment indicated in the payment order in which the error was made;
— payment details that are filled in incorrectly;
— the correct value of the attribute.
A copy of the payment order in which the error was made must be attached to the application. Before making a decision to clarify the payment, the tax authority may suggest conducting a joint reconciliation of tax calculations.
If a joint reconciliation of tax payments was carried out, the tax authority must make a decision to clarify the payment within 10 business days from the date of signing the reconciliation report. Otherwise, within 10 working days from the date the Inspectorate received the application for clarification of payment (letter of the Ministry of Finance dated July 31, 2008 No. 03-02-07/1-324). The tax office must inform about the decision made within 5 working days from the date of adoption of the said decision. By the way, if, due to an error in the company’s payment order, penalties were charged, the tax office will reverse them after making a decision to clarify the payment (clause 7 of Article 45 of the Tax Code of the Russian Federation).
We present for you the correct sample of filling out a payment order in 2014 for personal income tax for hired workers to the head of a peasant farm. It should be noted that members of a peasant (farm) enterprise are not recognized as hired workers. Consequently, they are not in an employment relationship with its head. However, with regard to the calculation and withholding of income tax in favor of members of the household, its head also acts as a tax agent.
Since the procedure for filling out a payment order for the transfer of personal income tax is absolutely no different either in relation to the tax for workers or in relation to personal income tax on the income of members of a peasant farm, we did not create two different sections for such samples. Let us only note that the income of each member of the farm begins to be subject to income tax only 5 years after the registration of the peasant farm.
Samples of personal income tax payment slips of the head of a peasant farm for employees
All samples of personal income tax payments on this page refer to the case when the head of a peasant farm is registered as an individual entrepreneur. In order not to create confusion, we have divided examples of filling out instructions for taxes, penalties and fines. Each block of such samples is collected under its own heading. We hope it will be clear. If anything, write.
Tax remitted monthly or as needed
The payer status in such orders will always be “02” - tax agent. Do not indicate anything else in this field, and do not be provoked by information from other sites.
| Field no. | Props name | Contents of the props |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Type of operation | 01 |
| 21 | Payment order | 5 |
| 22 | Code | 0 |
| 104 | 18210102010011000110 | |
| 105 | OKTMO | |
| 106 | Basis of payment | TP |
| 107 | Taxable period | MS.01.2014; MS.02.2014 – MS.12.2014 |
| 108 | Document Number | 0 |
| 109 | Document date | 0 |
| 110 | Payment type | 0 |
Download sample in Word or Excel format
Tax debt paid voluntarily
In the event that the head of a peasant farm has discovered that he has incorrectly calculated and/or withheld tax on the income of his employees or members of the farm, he is obliged to recalculate and pay the required amount of debt to the budget. The basis for payment, in this case, will be different. In the tax period details we write the month for which the personal income tax debt is transferred.
| Field no. | Props name | Contents of the props |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Type of operation | 01 |
| 21 | Payment order | 5 |
| 22 | Code | 0 |
| 104 | Budget Classification Code (BCC) | 18210102010011000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the head of the peasant farm is registered at the place of residence (stay) |
| 106 | Basis of payment | ZD |
| 107 | Taxable period | |
| 108 | Document Number | 0 |
| 109 | Document date | 0 |
| 110 | Payment type | 0 (from March 28, 2016, the value of attribute 110 is not indicated) |
Voluntary payment of personal income tax debt for peasant farm workers sample of filling out a payment form 2014 Download in or
Tax arrears for workers upon request
Please pay attention to filling out the tax fields of the payment form. The content of information in them in this case changes completely, with the exception of the KBK. In addition, the request from the Federal Tax Service may contain a UIN code. There is a separate sample for this option.
| Field no. | Props name | Contents of the props |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Type of operation | 01 |
| 21 | Payment order | 5 |
| 22 | Code | 0 or 20-digit UIN code |
| 104 | Budget Classification Code (BCC) | 18210102010011000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the head of the peasant farm is registered at the place of residence (stay) |
| 106 | Basis of payment | TR |
| 107 | Taxable period | The payment deadline established in the request, in the format DD.MM.2014 |
| 108 | Document Number | Requirement No. |
| 109 | Document date | Date of the request itself |
| 110 | Payment type | 0 (from March 28, 2016, the value of attribute 110 is not indicated) |
UIN is not included in the requirements of the Federal Tax Service
Payment of personal income tax debt for employees at the request of the Federal Tax Service, sample filling 2014 for the head of a peasant farm Download in or
Sample payment on demand with UIN
In the detail “22” we print 20 characters of the UIN code, which is specified in the request (if specified). If nothing is indicated there, see the sample filling above.
Sample of filling out a payment order for personal income tax debt for peasant farm workers 2014, there is a requirement indicating the UIN Download in or
Sample of filling out instructions for personal income tax penalties for peasant farm workers
Just like for transferring the tax itself, there are several options for paying personal income tax penalties for employees. You can calculate and pay the outstanding penalty yourself. Or this has already been done by the tax authority, which sent the head of the farm a demand for the need to pay a penalty. Examples and photos for them are given for different occasions. In the KBK code, one digit changes from 1 to 2 in the 14th digit from the left. And the payment type is added to the "110" field.
Voluntary transfer of fines
Penalties are a debt to the budget, and not a current payment. Therefore, we put “ZD” in the basis of the payment. The tax period indicator is the month for which the tax arrears for their workers (or members of the peasant farm) were previously voluntarily paid.
| Field no. | Props name | Contents of the props |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Type of operation | 01 |
| 21 | Payment order | 5 |
| 22 | Code | 0 |
| 104 | Budget Classification Code (BCC) | 18210102010012000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the head of the peasant farm is registered at the place of residence (stay) |
| 106 | Basis of payment | ZD |
| 107 | Taxable period | MS.01.2013 – MS.12.2013; MS.01.2014 – MS.12.2014 |
| 108 | Document Number | 0 |
| 109 | Document date | 0 |
| 110 | Payment type | 0 (from March 28, 2016, the value of attribute 110 is not indicated) |
Voluntary payment of personal income tax penalties for workers of the head of a peasant farm sample of filling out a payment order 2014 Download in or
Penalties at the request of the Federal Tax Service
If the penalty is transferred not voluntarily, but if there is a requirement from the tax office, the details in fields “106” - “109” will be different. In field No. 22 “Code” we put either zero (“0”), or we rewrite the UIN signs from the request form. Samples of filling and photos are different.
| Field no. | Props name | Contents of the props |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Type of operation | 01 |
| 21 | Payment order | 5 |
| 22 | Code | 0 or 20-digit UIN code |
| 104 | Budget Classification Code (BCC) | 18210102010012000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the head of the peasant farm is registered at the place of residence (stay) |
| 106 | Basis of payment | TR |
| 107 | Taxable period | The deadline for payment of penalties established in the request, in the format DD.MM.2014 |
| 108 | Document Number | Requirement No. |
| 109 | Document date | |
| 110 | Payment type | 0 (from March 28, 2016, the value of attribute 110 is not indicated) |
UIN is not included in the requirement
Penalties for personal income tax for peasant farm workers upon request, sample payment slip 2014 Download in or
Sample payment of fines upon request with UIN
Everything is as in the example above. We just transfer 20 characters of the UIN code from the requirement to field 22.
Sample payment order personal income tax penalties for workers on demand for peasant farms in 2014 with a UIN
Download in or
Sample payment order for payment of personal income tax fine for peasant farm workers
The head of the farm will do absolutely the right thing if he does not rush to pay the personal income tax fine for the workers until he receives a demand from the Federal Tax Service. It is one thing to voluntarily pay a tax arrears or penalties, but there is no need to do so under tax sanctions.
Fine required by tax authorities
Two samples of filling out a payment order to transfer the amount of a personal income tax fine for employees are presented below. The difference between them is only in the absence of a UIN (UIN 0) and its presence. In the KBK code numbers, the 14th digit must contain a three ("3"). Payment type zero (“0”).
| Field no. | Props name | Contents of the props |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Type of operation | 01 |
| 21 | Payment order | 5 |
| 22 | Code | 0 or 20-digit UIN code |
| 104 | Budget Classification Code (BCC) | 18210102010013000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the head of the peasant farm is registered at the place of residence (stay) |
| 106 | Basis of payment | TR |
| 107 | Taxable period | The deadline for payment of the fine established in the requirement, in the format DD.MM.2014 |
| 108 | Document Number | Requirement No. |
| 109 | Document date | Request date in corner stamp |
| 110 | Payment type | 0 (from March 28, 2016, the value of attribute 110 is not indicated) |
The request for a fine does not contain a UIN
Personal income tax fine for peasant farm workers sample payment order 2014 Download in or
Sample payment fine with UIN
Sample payment order for personal income tax fine for workers for the head of a peasant farm in 2014 with a UIN
Download in or
Well, we don’t allow entrepreneurs to run their business in peace. The Internet is again full of user requests for payment orders in 2014. Below is an overview of the current situation, in which we tried to talk about its background, as well as all the changes in the rules for payment orders.
For the convenience of users who view the pages of our website on tablet computers, we have switched to a new format for publishing information articles. All subsections are collapsed by default. To view the content of the part of the article that interests you, expand the section by referring to its title.
With the payment orders in 2014, government bureaucrats once again gave businesses an unpleasant surprise. Not only that, the Ministry of Finance of the Russian Federation, represented by the Federal Treasury, had previously composed and distributed several letters in which they made an illegal attempt to force everyone to write the new UIN code they had invented on their payments. But last year the financial department did not even bother to coordinate its documents with the Bank of Russia. And such a procedure is considered mandatory if it concerns making any changes to documents issued by the Central Bank. Or, departments should issue such acts jointly. The rules for filling out payment orders apply specifically to such acts.
Well, our government bodies cannot begin to work, coordinating their actions with each other. Each department is on its own. And even a law has already been adopted according to which regulations affecting taxes and contributions are not allowed to enter into force if officials do not have time to register legal acts with the Ministry of Justice of the Russian Federation and officially publish them by the beginning of the tax period. Such documents should be used only from the next tax period, and certainly not from the middle of the calendar month. Our laws do not apply to officials. Therefore, citizens are also in no particular hurry to become law-abiding.
The new procedure for indicating information in old payment order forms came into force only on February 4, 2014. Order of the Ministry of Finance of Russia No. 107n, which introduced a lot of strange changes to the said rules, was signed on November 12, 2013. It was supposed that it would come into force on January 1, 2014, but that was not the case.
For some reason, the initially announced legal act took a very long time to be registered with the Ministry of Justice. By the way, the text of the order was changed during the process of its registration. Then, when officials apparently remembered the law that we reviewed at the beginning of the article, they registered it “retroactively,” that is, on December 30, 2013, so that the order could have time to come into force, as it should, from the beginning of the year. Information about this appeared only on January 12, so we assumed that the registration record was made later, and not on the actual date.
And everything could have worked out well, at least with regard to the entry into force of the new rules from the first working day of the new year. It was enough to publish the document on December 31, 2013, since it was also a working day. But this did not happen. Yes, this is understandable: officials had probably already, long before December 30, scattered to resorts for the New Year holidays, which they themselves had set to be so long. As a result, order 107n was officially published only on January 24, 2014.
Consequently, it was necessary to fill out payment orders in a new way only from 02/04/2014, and not a day earlier! However, there were banks that demanded that payments filled out according to the new rules be provided as early as January 9. True, after some time the Central Bank revoked the license to carry out banking operations from some of them. Although these two things were unlikely to be related to each other.
The biggest, and most inconvenient for entrepreneurs, change in the rules for payment orders in 2014 was the division of these same rules into separate ones for payments for taxes and insurance premiums. Previously, everything was monotonous. There were uniform rules for payment orders for taxes and contributions to the Pension Fund and the Social Insurance Fund of the Russian Federation. It is not at all clear why it was necessary to introduce such confusion into complex issues, and until now, of the Russian payment system. The whole country is still looking for samples of filling out payment orders for 2014.
So, the rules for making payment slips are now different for transferring taxes and for paying insurance premiums. But they also have a completely separate section, which, on the contrary, applies simultaneously to both payments. And it concerns, first of all, individual entrepreneurs.
Now all individual entrepreneurs are required to additionally indicate their registration address at the place of residence (or at the place of stay, if the entrepreneur is homeless) in detail “8” of the order, which is called “Payer”, enclosing this information in a double slash “//” before and after the address . And this whole mass of text must be written immediately after the last name, first name, patronymic and symbols (IP) (IP in parentheses). That is, like this:
But be careful here! It is necessary to count the number of characters, along with spaces, brackets, punctuation marks and slashes, since there is a limit on their size. All characters should not be more than 160. That is, 160 is still possible, but 161 is no longer possible. And if, for an individual, his identification information consists of a larger number of characters (for example, a double patronymic, and even with prefixes - ogly, etc.), then the registration address must be reduced to the possible minimum in order to meet the allotted norm. For example, you can omit the postal code.
However, an ambush may await the PC here! The fact is that some banks in Russia did not give a damn about the orders of the Ministry of Finance of the Russian Federation and the regulations of the Bank of Russia. They work with payments in the way that is convenient for them, that is, as the internal computer programs of banks are written. For example, CB Uniastrum Bank does just that. When processing client payment orders for the payment of taxes and insurance premiums, bank employees simply delete all information from the “Payer” details along with the letters of individual entrepreneur in brackets, leaving only the last name, first name and patronymic of the entrepreneur. So, control your banks.
Last year, changes in filling out the “Type of payment” details came into force (it’s at the top next to the payment date). Now, in most cases, you do not need to write anything in this field. That is, leave this field empty, like this:
The next innovation concerns filling out the TIN and KPP details for both the payer and the payee. Now filling in these fields has become mandatory. If the sender of the payment does not have either an INN or a checkpoint (or both), then zeros must be entered in the fields provided for indicating this data. For example, individual entrepreneurs are not assigned a checkpoint code, which means they write “0” in the field of this detail, like this:
The rules for affixing the payer status code when paying insurance premiums have changed. Now in the detail “101”, this is a small square, next to the detail “Type of payment”, you need to enter the value of the payer status “08” if any insurance contributions are transferred to the budgetary system of Russia. Moreover, regardless of whether an individual entrepreneur or a legal entity is the payer.
A number of changes in filling out payment orders when transferring to the budget from 2014 come into force in 2014. The changes affected several points at once.
Payment order
Article 855 of the Civil Code was amended by the law of December 2, 2013 N 345-FZ - now there are 5 payment orders instead of 6:
As you can see, for wages it is necessary to use the 3rd priority. In accordance with the Resolution of the Constitutional Court, priority 5 (different from the priority for wages) should be used for payments to the budget.
OKTMO instead of OKATO
Since 2014 Instead of OKATO codes, it is necessary to indicate the OKTMO code. You can find out what OKTMO code of an organization is on the official website of the territorial branch of state statistics (TOGS). For Moscow, code OKTMO on the TOGS website for Moscow - click Print notification. We recommend saving the file. When generating declarations, OKTMO should also be indicated instead of OKATO. This was reported in Letter of the Federal Tax Service of Russia No. ED-4-3/18585 dated October 17, 2013 “On filling out tax returns submitted to the tax authorities”
Unified BCC for labor pension in the Pension Fund of Russia
Starting with payments for insurance premiums for compulsory pension insurance for January 2014, a single BCC 39210202010061000160 should be used. It has been approved that in accordance with 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, Article 22.2 “Unified Settlement Document”, from the billing period of 2014, the BCC should be indicated , intended for payment of the insurance part of the labor pension. The pension fund will independently distribute the insurance and savings parts based on individual information provided quarterly.
updated 01/27/14
Payments to the Pension Fund
As before, in payment orders to the Pension Fund of Russia in field 101 “payers making payments to individuals indicate the value” 08 (clause 1 of the Pension Fund of the Russian Federation Leaflet for Moscow and Moscow Region). Fields 106-110 – with a value of 0 (clause 3-4 of the Memo).
In connection with the publication on January 24, 2014 in No. 15 of the Rossiyskaya Gazeta, 10 days after this, Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” comes into force Federation" (together with the "Rules...), registered with the Ministry of Justice of Russia under No. 30913 dated December 30, 2013. Below are discussed changes effective from 02/03/2014.
UIN code
UIN – unique accrual identifier consisting of 23 characters; used since 03/31/2014. It should be indicated in the “Code” attribute. It is also indicated at the beginning of the payment purpose. For isolation and recognition, the sign “///” is used after the digital code.
Example of payment purpose: " UIN12345678901234567890 /// Payment of tax... for... 2014."
(Clause 8 of Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation”...)
Some banks are already asking to indicate the UIN. In this case, we recommend indicating the purpose of the payment: " UIN0/// Payment of tax... for... 2014" and in the Code column there is also 0.
Payment types reduced
In detail 110 payment type, from 02/03/2014, you should indicate 0 instead of NS, VZ, AB, PL, GP, SA, AS, IS.
Explanation of payment types (detail 110)
Features for individual entrepreneurs and individuals
In the payer line, individual entrepreneurs indicate “last name, first name, patronymic (if any) and in brackets - “Individual Entrepreneur”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Before and after the address information" the sign "//" is indicated. Individuals are the same, except for indicating “Individual Entrepreneur”. If an individual has a notice with a UIN code filled out by the tax authority, the UIN is indicated in the purpose of payment; in this case the address is not specified. If an individual does not have a checkpoint and/or tax identification number, 0 is indicated.
For example, payer: Ivanov Ivan Ivanovich (IP) // 123456, Moscow, st. Tverskaya, 11, apt. 22 //
If an organization transfers debt from an individual’s salary (income) to the budget system of the Russian Federation according to a writ of execution, the purpose of payment shall indicate the following data: full name, tax identification number (if not available, registration address at the place of residence or place of stay), date of “adoption of the court decision” and the number of the writ of execution”, etc.
Basis of payment, period, document number and date
Payment details for transfers to tax authorities
| Tax period indicator | Document Number | Document date | ||
| 106 | 107 | 108 | 109 | |
| TP | current year payments |
"MS.XX.YYYY" - monthly payments, XX 01-12 |
0 | date of signing the declaration (calculation) |
| ZD | voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees) | 0 | ||
| BF | current payment of an individual - bank client (account holder), paid from his bank account | * | * | |
| TR | repayment of debt at the request of the tax authority to pay taxes (fees) | payment deadline specified in the request | claim number and date | |
| RS | repayment of overdue debt | date of payment of part of the installment tax amount in accordance with the established installment schedule |
number and date of the decision on installment plan |
|
| FROM | repayment of deferred debt | deferment end date | number and date of the decision to defer | |
| RT | repayment of restructured debt | date of payment of part of the restructured debt in accordance with the restructuring schedule | number and date of the decision on restructuring | |
| PB | repayment by the debtor of debt during the procedures applied in a bankruptcy case | date of completion of the bankruptcy procedure | number of the case or material considered by the arbitration court | date of the arbitration court's decision to initiate bankruptcy proceedings |
| ETC | repayment of debt suspended for collection | date of completion of the suspension of collection | number and date of the decision to suspend collection | |
| AP | repayment of debt according to the inspection report | 0 | number and date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense | |
| AR | debt repayment according to the writ of execution | 0 | number and date of the enforcement document and the enforcement proceedings initiated on the basis of it | |
| IN | repayment of investment tax credit | date of payment of part of the investment tax credit | number and date of the decision to grant an 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 debt in the course of procedures applied in a bankruptcy case | * | number and date of the arbitration court ruling on the satisfaction of the statement of intention to pay off the claims against the debtor | |
| ST | repayment of current debt during bankruptcy procedures | * | * | * |
| 0 | if it is impossible to clearly identify the payment | * | * | * |
*No indications available. Following Appendix Clause 4 of the Rules (Appendix No. 2) of Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n: “If it is impossible to indicate the specific value of the indicator in the details “106” - “110” and “Code” of the order for the transfer of funds, indicate zero "0 "" it is logical to put 0.
In detail 108, when specifying the document number, the symbol N and No. are not indicated.
In case of early payment, the first upcoming tax period is indicated.
Payment details for transfers to customs authorities
Detail 107 indicates the code of the customs authority that administers the payment.
In detail 108, if the payer status is 03, 16, 19, 20, “indicate the identifier of information about the individual.”
| Payment basis code and its decoding | Document date | |
| 106 | 109 | |
| DE | goods declaration | date from the goods declaration number |
| CT | adjustment of customs value and customs duties or adjustment of the goods declaration | |
| BY | customs receipt order | date of customs receipt order |
| ID | executive document | |
| IP | executive document | date of the writ of execution |
| THAT | requirement to pay customs duties | date of request for payment of customs duties |
| DB | documents of financial and economic activities of customs authorities | date of document of financial and economic activities of customs authorities |
| IN | collection document | date of collection document |
| KP | agreement on interaction when large payers pay total payments centrally | date of agreement on interaction when large payers pay total payments centrally |
| 00 | other cases | |
When transferring to other payments in the budget system of the Russian Federation, 0 is entered in details 106, 107, 109, 110.
When specifying payer status 03, 19, 20, 24 in detail 101, “a two-digit value of the type of identifier of information about an individual is indicated” and separated by a semicolon “;” “identifier of information about an individual” without the characters “N” and “-”.
Type of individual information identifier
| 01 | passport of a citizen of the Russian Federation |
| 02 | certificate of the civil registry office, executive authority or local government authority on the birth of a citizen |
| 03 | seafarer's passport (seafarer's identity card) |
| 04 | military ID card |
| 05 | serviceman's military ID |
| 06 | temporary identity card of a citizen of the Russian Federation |
| 07 | certificate of release from prison |
| 08 | a passport of a foreign citizen or another document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen |
| 09 | resident card |
| 10 | temporary residence permit (for stateless persons) |
| 11 | refugee certificate |
| 12 | migration card |
| 13 | USSR citizen passport |
| 14 | SNILS - insurance number of the individual personal account of the insured person in the PFR personalized accounting system |
| 22 | driver's license |
| 24 | certificate of registration of the vehicle with the Ministry of Internal Affairs of the Russian Federation |
For example, for a passport of a citizen of the Russian Federation 45 10 123456 in detail 108 it is indicated: " 01;4510123456 "
Payer status (detail 101)
Appendix 5 of Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n indicates 26 statuses. Here are the most popular ones:
| 01 | taxpayer (payer of fees) - legal entity |
| 02 | tax agent |
| 06 | participant in foreign economic activity - legal entity |
| 08 | payer - a legal entity (individual entrepreneur) transferring funds for payment of insurance premiums and other payments to the budget system of the Russian Federation |
| 09 | taxpayer (payer of fees) - individual entrepreneur |
| 10 | taxpayer (payer of fees) - a notary engaged in private practice |
| 11 | taxpayer (payer of fees) - a lawyer who has established a law office |
| 12 | taxpayer (payer of fees) - head of a peasant (farm) enterprise |
| 13 | taxpayer (payer of fees) - another individual - bank client (account holder) |
| 14 | taxpayer making payments to individuals |
| 16 | participant in foreign economic activity - individual |
| 17 | participant in foreign economic activity - individual entrepreneur |
| 19 | organizations and their branches that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document |
| 21 | responsible member of a consolidated group of taxpayers |
| 22 | member of a consolidated group of taxpayers |
| 24 | payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
