Code 108 in the payment order. Filling in the payment order fields: okud, bik, payer status, checkpoint, kbk, oktmo (okato) code, payment basis, tax period, etc.
Most legal entities carry out settlements with counterparties, the budget, as well as extra-budgetary funds, by bank transfer. The basis for the transfer of funds by the bank is payment order, which must be filled out correctly. Our article will tell you how to fill out field 108, which reflects the document number of the tax or judicial authority.
Filling in the fields of the payment order is subject to the procedure and rules established by the Regulation of the Central Bank of June 19, 2012 No. 383. It also approved the form of the document, which is forbidden to be modified.
What information does field 108 carry in the payment order?
In the payment, in addition to other details, it is required to enter the necessary information in field 108. But Regulation No. 383 obliges to indicate the corresponding number in it only when transferring funds in favor of the budget of any level. If the payment is intended for another recipient, the bank, when indicating the document number in field 108, will not execute it.
Order of the Ministry of Finance dated November 12, 2013 No. 107n introduced the rules for processing documents for making money transfers to budgets. According to the normative act, in field 108 of the payment order, the number of the corresponding document must be indicated, on the basis of which the taxpayer's funds are transferred.
The value of field 108 for tax payments
When filling in the field, one should be guided by clause 9 of Appendix 2 to Order 107n. It indicates only the document number without the sign No. if field 106 containing the payment code is filled in. The use of a particular code depends on the basis of payment.
What to indicate in field 108?
Since fields 106 and 108 are interrelated, we will give a complete list of codes that can be entered in field 106 of a payment order.
| Code | Meaning |
|---|---|
| TR | The number of the request for payment of tax to the Federal Tax Service |
| RS | Decision number for installment payment |
| FROM | Number of the decision on the deferred payment granted |
| RT | Debt restructuring decision number |
| PB | The number of the document that was considered by the arbitration court |
| ETC | Number of the decision on which the recovery was suspended |
| AP | The number of the decision issued for the commission of a tax offense. It can be both attraction and waiver of liability. |
| AR | Number of the executive document, grounds for initiating proceedings on the case |
| TL | Number of the ruling on satisfaction of the statement of intent to repay the debt or other requirements issued by the arbitration court |
| IN | Number of the decision according to which the investment tax credit is granted |
Only if one of the listed codes is present, field 108 of the payment order is filled in. It contains the document number. In case of voluntary repayment of the resulting debt or making current payments to the budget, “0” will be indicated in field 108.
Filling in the case of paying contributions to off-budget funds by an individual has its own characteristics. According to Appendix 4 to Order 107n, the digital designation of the citizen's document and its number should be indicated, separating them with the symbol ";".
Among the documents indicated in field 108, the most popular is a civil passport with code 01. A birth certificate has code 02, a foreign citizen's passport has code 08, etc. An example of filling will look like "01; 5800123456".
Example
When filling out a payment order for the payment of income tax, it may look like:
And the contributions for injuries transferred voluntarily in social insurance will be reflected in the payment as follows:
Please note that the field contains only the document number or the number 0. The number symbol is not indicated.
In addition, column 108 of the payment order should be filled out only when transferring payments according to documents issued by the tax authority, court or bailiffs. The list of such documents is reflected in the Order of the Ministry of Finance No. 107n.
Voluntary payment is made with an indication of the zero field 108 in the payment. An individual fills in this requisite in the same way.
Conclusion
Field 108 of the payment order must be filled in without fail when specifying the code in field 106. Otherwise, they have the value "0". The bank will refuse to execute the order if it is filled out incorrectly and the funds will not be transferred to the destination.
Payment order - field 108 is filled in in case of transfer of tax, customs and budget payments or insurance premiums. This attribute gives an idea of the document number on the basis of which the operation is performed. For settlements with suppliers and other counterparties, field 108 is not required. How to correctly fill in this payment details in various situations, read our article.
What information does field 108 of the payment order carry in 2018-2019
If funds are transferred in a non-cash way to replenish the budget, extra-budgetary funds, then the information in field 108 can indicate not only the number, but also the type of document on the basis of which the payment was made.
Read more about cashless payments in the article "Filling out a payment order in 2018 - 2019 - a sample" .
The value of field 108 depends on the basis of payment. If the current debt on taxes (insurance fees) is repaid or it is a question of voluntary payment of arrears, the value 0 should be set in field 108 of the payment order. In this case, the basis of payment (TP or ZD) is indicated in field 106.
But in some cases, when transferring money to the budget, field 108 should be filled in, indicating in it the number of the document - the basis for payment. This requires a document that obliges the taxpayer to repay the debt on the basis of decisions made by the tax or judicial authorities. The document number must correspond to one of the following codes entered in field 106:
- TR. Indicates a claim submitted by the tax authorities. If an arrears are found, the inspectorate has the right to send the taxpayer a document indicating the type of tax or insurance premium and the amount to be transferred. The maturity of the debt is indicated in the demand.
- RS. Repayment of debt in installments. In accordance with paragraph 3 of Art. 61 of the Tax Code of the Russian Federation, taxpayers who are not able to repay their debts to the budget on time can receive an installment plan. The tax authority may issue a permit allowing the required payment to be made evenly throughout the year. But for this it is necessary to give good reasons (damage resulting from a natural disaster, the seasonal nature of the work) with supporting documents. In addition, you will have to pay interest on the amount of debt not repaid on time (clause 2, article 61 of the Tax Code of the Russian Federation).
ABOUT nuances receiving installments read Here .
- FROM. The number of the decision to defer the current payment, adopted by the tax authority. In some circumstances, entities are not able to pay the amount of assessed tax in full on time. In this case, you can apply to the inspection with an application for a deferred payment. The tax authorities are obliged to make an appropriate decision no later than 30 days.
- RT. The number of the decision on restructuring adopted by the tax authorities is indicated. If the organization is unable to repay debts on taxes and penalties, it can take advantage of preferential terms in accordance with the accepted debt repayment schedule.
- PB. The case number according to the decision rendered by the arbitration court. Sometimes disputes arise between taxpayers and regulatory authorities over the correctness of the calculation and the completeness of payment of budget obligations. If the arbitration court agrees with the requirements of the tax authorities, the payer will have to transfer the missing amounts of taxes based on the decision made by the arbitration court.
- ETC. The number of the decision to suspend the collection is used when the payer repays this debt.
- AP. It implies the number of the act of the on-site or desk audit, as a result of which additional taxes, penalties and fines were charged.
- AR. Payment according to the number of the executive document issued as a result of the initiated case.
Since 2015, field 108 also contains the numbers of the following documents on the basis of which the payment is made:
- IN. The number of the decision to grant an investment tax credit is another way to change the deadline for paying taxes. In addition to the delay in the execution of the payment, it carries some signs of budget lending with the subsequent payment of accrued interest and the principal amount of the debt. The period of use of funds can be up to 10 years. Often used in the calculation of income tax.
- TL. The number of the ruling of the arbitration court that satisfies the application for the repayment of claims against the debtor is affixed.
The numbers of which documents are indicated when making customs payments
In the case of customs transfers, field 108 can take on numerical values when the following payment grounds are indicated in field 106:
- DE or CT. The last 7 digits of the customs declaration are written.
- BY. The existing number of the customs receipt order is indicated.
- ID. The number of the executive document, which serves as the basis for payment, is prescribed.
- THAT. It is applied if the payment of customs payments is made according to the demand.
- IN. The number of the collection document is indicated.
- DB. The number of the document created by the accounting department of the customs authorities.
- KP. The number of the current agreement between large taxpayers is prescribed when paying centralized payments.
Filling in the field 108 with numbers indicating the numbers of documents on the basis of which the payment is made is possible only if there are certain statuses in the field 101 of the payment order.
Read about the status of the payer in the payment order in this material .
NOTE! The sign of the number (No.) in field 108 is not indicated.
Filling in field 108 based on data about an individual
According to Appendix 4 to the order of the Ministry of Finance dated November 12, 2013 No. 107n by an individual (status 24), when paying insurance premiums to the social insurance fund, field 108 indicates a digital 2-digit designation of the document - the identifier of an individual, and then its number is affixed if the payment is transferred in relation to an individual :
- post office (status 03 in field 101) when drawing up an order for payment of insurance premiums or other payments on behalf of an individual;
- by the employer (status 19 in field 101) when drawing up an order to pay the employee's debt to the budget, deducted from his salary on the basis of an executive document;
- credit institutions (status 20) when transferring funds to pay insurance premiums or other payments received from individuals.
The following identity cards are used:
- passport of a citizen of the Russian Federation (01);
- birth certificate issued by the registry office or other municipal authorities (02);
- sailor's passport (03);
- a document confirming the identity of a serviceman (04);
- military service ticket (05);
- temporary certificate of citizenship of the Russian Federation (06);
- release certificate (07);
- identity document of a foreign national (08);
- issued residence permit (09);
- document for temporary residence of stateless persons (10);
- refugee certificate (11);
- issued migration card (12);
- passport confirming citizenship of the USSR (13);
- SNILS card (14);
- driving license (22);
- document confirming the registration of the car (24).
Numeric values in field 108 are entered using the separator character ";". For example, the passport of the Russian Federation 5800 No. 111222 in field 108 will be indicated as follows: 01; 5800111222.
Results
Field 108 of the payment order is filled in only if payments are transferred to the budget. In this requisite, it is necessary to display the number of the document - the basis of the fiscal (judicial) authority or the number of the document - the identifier of an individual in cases established by law.
Payment order- this is a document with which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finance permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal law must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.
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To avoid problems associated with incorrect filling in the payment order fields, let's look at the features of each cell.
Payment code
The details of the future payment and information about it are located in the fields of the payment form specially designated for this. Much information is marked in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically take into account payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and to clarify exactly how it needs to be filled out.
Check if you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number on the top right. To whomever the money sent by means of a payment order is intended, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill in the fields of the document in turn.
Field 3- number. The payer indicates the number of the payment order in accordance with its internal numbering order. The bank can put down the number for individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digit day, two digit month, 4 digit year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: "urgent", "telegraph", "mail". When sending a payment through a client bank, you must specify the encoded value accepted by the bank.
Field 6- Suma in cuirsive. With a capital letter, the number of rubles is written in words (this word is not abbreviated), kopecks are written in numbers (the word "penny" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign -. If there are no kopecks, = is put after rubles. There should not be any other characters in this field. The number must match the spelling in field 6, otherwise the payment will not be accepted.
Field 8- payer. Legal entities must indicate the abbreviated name and address, individuals - full name and address of registration, engaged in private practice, in addition to these data, the type of activity, individual entrepreneur - full name, legal status and address should be noted in brackets. The name (name) is separated from the address by the symbol //.
Field 9- Account number. This refers to the account number of the payer (20-digit combination).
Field 10 the payer's bank. The full or abbreviated name of the bank and the city of its location.
Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you must specify the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14- BIC of the beneficiary's bank. It is filled in similarly to item 11.
Field 15– sub-account number of the recipient. If the money is sent to a client of the Bank of Russia, the cell does not need to be filled out.
Field 16- recipient. A legal entity is designated by a full or abbreviated name (both can be used at once), an individual entrepreneur by a status and a full name, privately practicing individual entrepreneurs need to additionally indicate the type of activity, and it is enough to name an individual in full (without declining). If the funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Beneficiary's account number. 20-digit account number of the recipient of funds.
Field 18- type of operation. The cipher set by the Central Bank of the Russian Federation: for a payment order, it will always be 01.
Field 19- payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19 until the CBR specifies otherwise.
Field 21- payment order. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
- UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is set.
Field 23- reserve. Leave it blank.
Field 24- purpose of payment. Write what the funds are being transferred for: the name of the product, the type of service, the number and date of the contract, etc. VAT is not required, but it is better to play it safe.
Field 43- seal of the payer. It is placed only on the paper version of the document.
Field 44- signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45- Bank notes. On a paper form, the banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), we write 0.
Field 61– TIN of the recipient. Similar to item 28.
Field 62- the date of receipt by the bank. Completed by the bank.
Field 71- date of write-off. Provided by the bank.
IMPORTANT! Boxes 101-110 must be completed only if the payment is for tax or customs.
Field 101- the status of the payer. A code from 01 to 20 specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102- Checkpoint of the payer. Registration reason code (if any) - 9 digits.
Field 103– Receiver's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . Innovation of 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, sales tax, etc. 20 or 25 characters, all digits cannot be zero.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian classifier of territories of municipalities, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106- basis for payment. The code consists of 2 letters and indicates various grounds for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is put in the cell.
Field 107- an indicator of the tax period. It is noted how often the tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment reason number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code indicated in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment document. Depends on field 108. At 0 in field 108, 0 is also written in this cell.
Field 110– type of payment. The rules for filling this field changed in 2015. This cell does not need to be filled in, since the BCC is indicated in field 104 (its digits 14-17 just reflect the subtypes of budget revenues).
Additional nuances
Usually, the payment must be made in 4 copies:
- The 1st is used when debiting at the payer's bank and gets into bank daily documents;
- 2nd serves for crediting funds to the recipient's account in his bank, is stored in the documents of the day of the recipient's bank;
- 3rd confirms the bank transaction, attached to the account statement of the recipient (in his bank);
- The 4th one with the stamp of the bank is returned to the payer as confirmation of acceptance of the payment order for execution.
NOTE! The bank will accept the payment even if there is not enough money on the payer's account. But the order will be executed only if there are enough funds for this.
If the payer applies to the bank for information on how his payment order is being executed, he must be answered on the next business day.
Payment order - field 108 is filled in in case of transfer of tax, customs and budget payments or insurance premiums. This attribute gives an idea of the document number on the basis of which the operation is performed. For settlements with suppliers and other counterparties, field 108 is not required. How to correctly fill in this payment details in various situations, read our article.
What information does field 108 of the payment order carry in 2018-2019
If funds are transferred in a non-cash way to replenish the budget, extra-budgetary funds, then the information in field 108 can indicate not only the number, but also the type of document on the basis of which the payment was made.
Read more about cashless payments in the article "Filling out a payment order in 2018 - 2019 - a sample" .
The value of field 108 depends on the basis of payment. If the current debt on taxes (insurance fees) is repaid or it is a question of voluntary payment of arrears, the value 0 should be set in field 108 of the payment order. In this case, the basis of payment (TP or ZD) is indicated in field 106.
But in some cases, when transferring money to the budget, field 108 should be filled in, indicating in it the number of the document - the basis for payment. This requires a document that obliges the taxpayer to repay the debt on the basis of decisions made by the tax or judicial authorities. The document number must correspond to one of the following codes entered in field 106:
- TR. Indicates a claim submitted by the tax authorities. If an arrears are found, the inspectorate has the right to send the taxpayer a document indicating the type of tax or insurance premium and the amount to be transferred. The maturity of the debt is indicated in the demand.
- RS. Repayment of debt in installments. In accordance with paragraph 3 of Art. 61 of the Tax Code of the Russian Federation, taxpayers who are not able to repay their debts to the budget on time can receive an installment plan. The tax authority may issue a permit allowing the required payment to be made evenly throughout the year. But for this it is necessary to give good reasons (damage resulting from a natural disaster, the seasonal nature of the work) with supporting documents. In addition, you will have to pay interest on the amount of debt not repaid on time (clause 2, article 61 of the Tax Code of the Russian Federation).
ABOUT nuances receiving installments read Here .
- FROM. The number of the decision to defer the current payment, adopted by the tax authority. In some circumstances, entities are not able to pay the amount of assessed tax in full on time. In this case, you can apply to the inspection with an application for a deferred payment. The tax authorities are obliged to make an appropriate decision no later than 30 days.
- RT. The number of the decision on restructuring adopted by the tax authorities is indicated. If the organization is unable to repay debts on taxes and penalties, it can take advantage of preferential terms in accordance with the accepted debt repayment schedule.
- PB. The case number according to the decision rendered by the arbitration court. Sometimes disputes arise between taxpayers and regulatory authorities over the correctness of the calculation and the completeness of payment of budget obligations. If the arbitration court agrees with the requirements of the tax authorities, the payer will have to transfer the missing amounts of taxes based on the decision made by the arbitration court.
- ETC. The number of the decision to suspend the collection is used when the payer repays this debt.
- AP. It implies the number of the act of the on-site or desk audit, as a result of which additional taxes, penalties and fines were charged.
- AR. Payment according to the number of the executive document issued as a result of the initiated case.
Since 2015, field 108 also contains the numbers of the following documents on the basis of which the payment is made:
- IN. The number of the decision to grant an investment tax credit is another way to change the deadline for paying taxes. In addition to the delay in the execution of the payment, it carries some signs of budget lending with the subsequent payment of accrued interest and the principal amount of the debt. The period of use of funds can be up to 10 years. Often used in the calculation of income tax.
- TL. The number of the ruling of the arbitration court that satisfies the application for the repayment of claims against the debtor is affixed.
The numbers of which documents are indicated when making customs payments
In the case of customs transfers, field 108 can take on numerical values when the following payment grounds are indicated in field 106:
- DE or CT. The last 7 digits of the customs declaration are written.
- BY. The existing number of the customs receipt order is indicated.
- ID. The number of the executive document, which serves as the basis for payment, is prescribed.
- THAT. It is applied if the payment of customs payments is made according to the demand.
- IN. The number of the collection document is indicated.
- DB. The number of the document created by the accounting department of the customs authorities.
- KP. The number of the current agreement between large taxpayers is prescribed when paying centralized payments.
Filling in the field 108 with numbers indicating the numbers of documents on the basis of which the payment is made is possible only if there are certain statuses in the field 101 of the payment order.
Read about the status of the payer in the payment order in this material .
NOTE! The sign of the number (No.) in field 108 is not indicated.
Filling in field 108 based on data about an individual
According to Appendix 4 to the order of the Ministry of Finance dated November 12, 2013 No. 107n by an individual (status 24), when paying insurance premiums to the social insurance fund, field 108 indicates a digital 2-digit designation of the document - the identifier of an individual, and then its number is affixed if the payment is transferred in relation to an individual :
- post office (status 03 in field 101) when drawing up an order for payment of insurance premiums or other payments on behalf of an individual;
- by the employer (status 19 in field 101) when drawing up an order to pay the employee's debt to the budget, deducted from his salary on the basis of an executive document;
- credit institutions (status 20) when transferring funds to pay insurance premiums or other payments received from individuals.
The following identity cards are used:
- passport of a citizen of the Russian Federation (01);
- birth certificate issued by the registry office or other municipal authorities (02);
- sailor's passport (03);
- a document confirming the identity of a serviceman (04);
- military service ticket (05);
- temporary certificate of citizenship of the Russian Federation (06);
- release certificate (07);
- identity document of a foreign national (08);
- issued residence permit (09);
- document for temporary residence of stateless persons (10);
- refugee certificate (11);
- issued migration card (12);
- passport confirming citizenship of the USSR (13);
- SNILS card (14);
- driving license (22);
- document confirming the registration of the car (24).
Numeric values in field 108 are entered using the separator character ";". For example, the passport of the Russian Federation 5800 No. 111222 in field 108 will be indicated as follows: 01; 5800111222.
Results
Field 108 of the payment order is filled in only if payments are transferred to the budget. In this requisite, it is necessary to display the number of the document - the basis of the fiscal (judicial) authority or the number of the document - the identifier of an individual in cases established by law.
”was posted, requests began to come in for clarifications on the meaning or filling in of individual details (fields) of the payment order. Generalized and extended answers to individual questions about how to fill in some fields of the payment order are offered to your attention.
In addition, this material provides a brief explanation of the meaning of the abbreviation of individual details (fields) used in the payment order.
The numbers of the details (fields) of the payment order can be viewed in the following sample:
Appendix 3
to the Regulations of the Bank of Russia
dated June 19, 2012 N 383-P
"On the rules for the implementation
money transfer"
Payment order details numbers
When filling out a payment order, remember that blank fields are not allowed. If it is impossible or unnecessary to fill in the value of a particular attribute (field), zero ("0") should be entered.
So, let's look at the rules for filling in individual fields of a payment order:
- OKUD (Field 2) - individual number of the payment order 401060, this is the number of the form according to OKUD OK 011-93, class "Unified system of banking documentation".
OKUD is the all-Russian classifier of management documentation OK 011-93 (class "Unified system of banking documentation").Each payment document drawn up on paper (on forms of documents included in the All-Russian classifier of management documentation) has its own individual number of the payment document, which is assigned to it. So, for example, OKUD documents:
- payment order - 401060
- collection order - 401071
- payment request - 401061
- payment order - 0401066
- BIC (fields 11, 14) - bank identification code (identification code of the payer's bank or the beneficiary's bank).
The BIC of the bank of the payer or recipient of funds is indicated in accordance with the Directory of bank identification codes of settlement participants making payments through the settlement network of the Central Bank of the Russian Federation (Bank of Russia) - Directory of the BIC of Russia.
For example:
- BIC of OJSC "Bank of Moscow" -
- BIC OJSC "ALFA-BANK" -
- TIN (fields 60, 61) - identification number of the taxpayer of a legal or natural person, filled in on the basis of the "Certificate of tax registration" issued to the taxpayer. The payer's payment document indicates: - TIN (if any) or KIO (if any).
According to the Order of the Federal Tax Service (FTS of Russia) dated June 29, 2012 N ММВ-7-6/435@:
- for the payer/beneficiary - an individual, a 12-digit taxpayer identification number (TIN) is indicated. If an individual does not have a TIN, zero ("0") is indicated in the "TIN" requisite of the payer and recipient;
- for a payer/beneficiary - a legal entity (both Russian and foreign), a 10-digit taxpayer identification number is indicated. - TIN of OJSC "Bank of Moscow" - 7702000406
- TIN of JSC "ALFA-BANK" - 7728168971
- TIN of Ivanov Ivan Ivanovich - 123456789012
- TIN of Ivanov Ivan Vasilyevich - 0
- Payer status (field 101) - in the payment order is indicated by a two-digit indicator of the status of the taxpayer. This indicator can take values from 01 to 26. In accordance with the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (Appendix 5), the existing taxpayer statuses are given below:
Code Status of a taxpayer (payer of fees) 01 Legal entity - taxpayer (payer of fees) 02 Tax agent 03 Organization of the federal postal service, which has drawn up an order to transfer funds for each payment of an individual. 04 Tax authority 05 Territorial bodies of the Federal Bailiff Service 06 Participant of foreign economic activity - legal entity 07 customs Department 08 Payer - a legal entity (individual entrepreneur) that transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation. 09 The taxpayer (payer of fees) is an 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 The taxpayer (payer of fees) is the head of the peasant (farm) economy 13 taxpayer (payer of fees) - other individual - bank client (account holder) 14 Taxpayers making payments to individuals 15 A credit institution (a branch of a credit institution), a paying agent, an organization of the federal postal service that has drawn up a payment order for a total amount with a register for the transfer of funds received from payers - individuals. 16 Participant of foreign economic activity - an individual 17 Participant of foreign economic activity - individual entrepreneur 18 Payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments. 19 Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order to transfer funds withheld from the salary (income) of the debtor - an individual to pay off debt on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner . 20 A credit institution (a branch of a credit institution), a paying agent who has drawn up an order to transfer funds for each payment by an individual. 21 Responsible member of the consolidated group of taxpayers. 22 Member of a consolidated group of taxpayers. 23 Bodies of control over the payment of insurance premiums. 24 Payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation 25 Guarantor banks that issued an order to transfer funds to the budget system of the Russian Federation upon the return of value added tax that was excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions for the sale of excisable goods outside the territory of the Russian Federation , and excises on alcoholic and (or) excisable alcohol-containing products. 26 Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in a bankruptcy case. - The status of the payer (field 101) in the payment order is
- How to fill in field 101 "Payer status" in a payment order? - This
- checkpoint (field 102,103) – registration reason code consists of 9 digits. In the order for the transfer of funds, the value of the registration reason code (KPP) is indicated in accordance with the certificate of registration with the tax authority or the notice of registration with the tax authority issued by the tax authorities at the place of registration of taxpayers.
Therefore, you can find the KPP Code in your Registration Certificate, which is issued to the organization by the tax authorities upon registration. Information about this code is also reflected in the Notices of Registration of Vehicles, Real Estate and Separate Subdivisions.
Indication of the value of the KPP in the order for the transfer of funds both in the KPP variable of the recipient of funds (field 103) and in the payer's KPP variable (field 102) is mandatory.
When drawing up orders for the transfer of funds to the budget system of the Russian Federation, the payer’s “KPP” requisite indicates:
- Payers of tax, customs payments, insurance premiums and other payments in the "KPP" of the payer - indicate the value of the KPP of the payer of payments to the budget system of the Russian Federation, including a participant in foreign economic activity, a tax agent.
- Payers-individuals - indicate zero ("0")
- First 4 digits- indicate the code of the division of the Federal Tax Service of Russia, where the organization was registered (SOUN directory);
- Second 2 digits- indicate the code of the reason for registration. For Russian organizations, they can take a value from 01 to 50;
- Third 3 digits- indicate the serial number of registration with the tax authority.
- Russian organizations for which are assigned:
01 - registration with the tax authority of a Russian organization as a taxpayer at its location;
02-05, 31, 32 - registration of a taxpayer - a Russian organization at the location of its separate subdivision, depending on the type of subdivision;
06-08 - registration of a taxpayer - a Russian organization at the location of its real estate (with the exception of vehicles) - depending on the type of property;
10-29 - registration of a taxpayer - a Russian organization at the location of its vehicles - depending on the type of vehicles;
30 - Russian organization - tax agent, not recorded as a taxpayer;
- Foreign organizations for which the following are assigned:
51-99 - in accordance with the peculiarities of the procedure for registering foreign organizations, depending on the types of income generation, defined in the relevant guidance materials of the Ministry of the Russian Federation on taxes and fees
- KBK (field 104) - budget classification code. Each type of tax has its own budget classification code. A detailed description of the components of the BCF values \u200b\u200bcan be viewed.
The maximum number of characters in the field is 104 (KBK) - 20 bits (characters).So, for example, individual CSCs look like:
- 182 1 01 01011 01 1000 110 - Corporate income tax code payable to the federal budget;
- 182 1 01 01040 01 1000 110 - Corporate income tax code on income received in the form of dividends from Russian organizations by Russian organizations;
- 182 1 02 02030 06 2000 160 - Penalty code for insurance premiums in the form of a fixed payment credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
- 182 1 16 90030 00 3000 140 - Code of other receipts from monetary penalties (fines) and other amounts in compensation for damage credited to local budgets
For information: - In accordance with Federal Law No. 218-FZ of December 3, 2012 “On the budget of the Pension Fund of the Russian Federation for 2013 and for the planning period of 2014 and 2015”, new budget classification codes for insurance premiums for compulsory pension insurance were introduced from January 1, 2013
- OKATO code (field 105)- All-Russian classifier of objects of administrative-territorial division, according to which the code of the municipality is determined, on the territory of which funds are mobilized from the payment of taxes (fees). This code is assigned to each municipality in Russia (city, district, village, etc.). How to find OKATO codes? The codes can be found in the All-Russian classifier of objects of administrative-territorial division OK 019-95 (OKATO), which was approved by the Decree of the State Standard of Russia dated July 31, 1995 No. 413
From January 1, 2014 OKATO codes have been replaced with OKTMO codes. OKTMO code - All-Russian classifier of territories of municipalities. OKTMO codes can be found in the "All-Russian classifier of territories of municipalities" OK 33-2013 (Order of Rosstandart dated 14.06.13 No. 159-st).
According to the Letter of the Ministry of Finance of the Russian Federation dated April 25, 2013 N 02-04-05 / 14508, the OKTMO codes consist of 11 characters, and the last 3 characters of the codes identify the settlements that are part of the municipalities on the territory of the corresponding subject of the Russian Federation.
To fill in payment orders, you must use - Table of correspondence between OKATO codes and OKTMO codes of the Russian Federation. - Reason for payment (field 106) - indicate the indicator of the basis of payment, which has 2 digits and takes the following values:
TP payment of the current year without violating the deadline (current payment); ZD voluntary repayment of debts for expired tax periods; bf current payments of individuals - clients of the bank (account holders), paid from their bank account; TR requirement of the tax authority; RS repayment of installment debt in accordance with the installment plan; FROM repayment of deferred debt; RT repayment of restructured debt; WU repayment of deferred debt due to the introduction of external management; ETC transfer to pay off debts suspended for collection; AP repayment of debt under the act of verification; AR repayment of debt under an executive document - Taxable period (field 107) - The attribute indicates the value of the indicator of the tax period, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (".").
The indicator is used to indicate the frequency of payment of a tax payment or a specific date for the 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 indicator is used to indicate the frequency of payment of a tax (fee) or a specific date for the payment of a tax (fee) established by the legislation on taxes and fees - "date. month. year".
Props 107 "Tax period" consists of the following characters:
- The first two characters of the indicator of the tax period are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees, which is indicated as follows:
- MS - monthly payment;
- KV - quarterly payment;
- PL - semi-annual payment;
- GD - annual payment.
- In the 4th and 5th digits of the indicator of the tax period, the following shall be entered:
- for monthly payments - the number of the month of the current reporting year;
- for quarterly payments - quarter number;
- for semi-annual - the number of the semi-annual.
When tax is paid once a year, the 4th and 5th digits of the tax period indicator are filled with zeros. - In the 3rd and 6th characters of the indicator of the tax period, dots (".") are put down as separators.
- 7-10 digits of the tax period indicator indicate the year for which the tax is paid.
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 the payment of a tax (fee) for each term are established, then these dates are indicated in the indicator of the tax period.
- "MS.08.2013" - payment for August 2013;
- "Q.02.2013" - payment for the 2nd quarter of 2013;
- "PL.01.2013" - payment for the first half of 2013;
- "GD.00.2013" - payment once a year.
- "09/04/2013" - payment on a specific date
- "0" - if field 106 indicates the repayment of the debt under the act of the audit (AI) or the repayment under the executive document (AR)
A payment with a specific date (“09/04/2013”) is indicated in the requisite 107 of the payment document when paying the following debt:
- delayed, delayed
- restructuring debt
- repayment of debts suspended for collection,
- repayment of debts at the request of the tax authority for the payment of taxes (fees)
- repayment of debts in the course of the procedures applied in a bankruptcy case,
- repayment of the investment tax credit
- The first two characters of the indicator of the tax period are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees, which is indicated as follows:
- Document Number (field 108) - the document number is entered in the field, and if it is absent, 0 is entered. When filling out the requisite "108", the signs "No" and "-" are not indicated.
The document number in requisite 108 is indicated - if the indicator of the basis for payment (field 106) is:
- "TR" - the number of the requirement of the tax authority to pay the tax (fee);
- "PC" - the number of the installment decision;
- "OT" - the number of the decision to postpone;
- "RT" - the number of the decision on restructuring;
- "PB" - the number of the case or material considered by the arbitration court;
- "PR" - the number of the decision to suspend the recovery;
- "AP" - the number of the decision on bringing to responsibility for committing a tax offense or on refusing to hold liable for committing a tax offense;
- "AR" - the number of the enforcement document and the enforcement proceedings initiated on the basis of its execution;
- "IN" - the number of the decision to grant an investment tax credit;
- "TL" - the number of the ruling of the arbitration court on the satisfaction of the statement of intent to pay off the claims against the debtor.
- "TP" - payment of current payments of the current year;
- "ZD" - voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a demand from the tax authority to pay taxes (fees).
Since March 31, 2014, the payment order for transferring payments to the budget system, as well as for state and municipal services, must indicate the identifier of information about an individual (IP).
The sign ";" is used to separate the two-digit value of the type of the identifier of information about an individual and the identifier of information about an individual.
For example: " 01; 0201251245 »
- Document date (field 109) - the date of the document that is the basis for the transfer of the tax / fee is put down. For example, the date of the taxpayer's signature in the tax return (calculation), the date of the audit report, the date of the decision to defer, etc.
- Payment type (field 110) - from January 1, 2014 payment type ( field 110) - has 2 signs or 0, takes the following values:
- PE - payment of a penalty;
- PC - payment of interest;
- 0 - other cases.
And in clause 4 of Appendix No. 1 to the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, it is also confirmed that:
If the payer - an individual does not have a TIN, zero - "0" is indicated in the payer's TIN variableFor example:
For more information on this field, see:
That is, now when transferring taxes, fees, contributions, fines and other payments, 0 is set.
Until 2014, the "payment type" also had 2 characters, but took the following values:
On the site you can also see the following information related to payment orders.