108 and 109 in the payment order. How to fill in the payment order fields
When forming a payment order, it is important to fill in all the fields without errors, which will allow you to avoid unidentified payments and make a money transfer on time. This article will help you fill out field 108 correctly.
Why is a payment order necessary?
A payment order is a document in the established form that regulates the instruction of the account holder to make non-cash transfers in favor of the recipient of funds. The instruction was sent to the bank in which the payer's account is serviced. Transfer of funds is carried out from a deposit account. If for some reason there is no required amount of money on the account, but an overdraft is provided for in the agreement between the bank and the payer, then the transfer will be made. This document must be drawn up and submitted to the bank for execution in electronic or paper form.
Individuals can also operate with payment orders without opening a bank account. In this case, an order to the bank from an individual can be drawn up in the form of an application, in which it is necessary to indicate the following information:
- details of the payer;
- details of the recipient of funds;
- bank details of the payer and recipient;
- the amount of money;
- the purpose or purpose of the payment;
- other information established by the bank.
Based on the order, the bank employee generates a payment order.
When drawing up an order to the bank in electronic form, it is very important to correctly indicate the payer, the recipient of the transfer, the amount, and the purpose of the payment.
Payment order - field 108: filling
Filling in and the form of the payment order are regulated by the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P "On the rules for the transfer of funds".
Field 108 of the payment order is filled in only when transferring funds to the budget of the Russian Federation(Clause 4 Appendix 1 of Regulations of the Bank of Russia dated June 19, 2012 No. 383-P).
If field 108 in the payment order is filled in when performing an operation not related to a transfer to the budget of the Russian Federation, the bank has the right to refuse to execute the payment order.
Example:
The accountant of ABV LLC, when filling out a payment order sent to transfer funds to a supplier of components, put a mark in field 108. The credit institution refused to perform the operation for the legal entity due to the fact that the purpose of the payment is not to transfer in favor of the budget of the Russian Federation.
Payment order - field 108: filling in when paying taxes
When a credit institution (branch of a credit institution) draws up an order to transfer funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation, the number of the order to transfer funds funds, the funds for which are not credited to the recipient.
Payment order - field 108: filling in for customs payments
When making customs payments, field 108 contains numerical values, while field 106 indicates the grounds that led to the payment:
| Field code 106 | Value specified in field 108 |
| DE, CT | Last 7 digits of the customs declaration |
| BY | No. of the customs receipt order |
| ID | No. of the executive document on the basis of which payment is made |
| THAT | The requirement on the basis of which the customs payment is made |
| IN | Collection document number |
| DB | No. of the accounting document of the customs authorities |
| KP | No. of the agreement between large taxpayers when making the payment of centralized payments |
Payment order - field 108: filling in data about an individual
Questions and answers
- Can I, as an individual, make voluntary payments to the FSS? What should be done about this?
Answer: You can certainly do that. To do this, you need to contact the Russian Post office or a bank branch, where specialists will help you draw up a payment order. In case of independent formation of a payment order, pay attention to filling in field 108 indicating the code and number of the identity document.
- The IFTS made a decision to restructure tax debt for our organization. Do I always need to indicate the decision number when paying a debt?
Answer: Yes, when forming a payment order, you must always indicate the number of the decision on restructuring and the code "RT". In this case, the "No" sign is not indicated.
The new status in field 101 of the payment order of the 2017 sample is filled in for contributions to the IFTS in accordance with the amendments to Order 107n. In all other cases, enter the number in field 108. What field 108 of the payment order informs about in 2016. The indicator of the document number is indicated in field 108 and depends on the basis of payment. A sample form of a payment order provides for the entry of information and the location of details in certain fields of the payment order c. Accordingly, fill in field 106 in the payment order of 2016. Samples of payment orders with decoding of fields in 2018. Below we have presented a sample payment order in 2017. A sample of filling out a payment order for payment. Also, information can be entered in this line by those who recorded SNILS in line 108 or. A sample payment order in 2017, with its help, a fine can be paid to those who postponed
If field 106 contains TR, then field 108 shall reflect the number of the tax claim for payment. Below is a sample form of a payment order to the FSS in 2017, which was approved by the Bank of Russia. Filling out a payment order in 2017 is a sample, the rules are based on certain norms and. See ready-made samples of payment orders for personal income tax in 2017 for organizations with salaries and dividends, as well as for. You can download the transport tax sample of filling out the payment order for 2017 in this article. Sample payment order for personal income tax in 2017 from wages. In field 108, the company fills in the document number, which is the basis for payment. SNILS in line 108 or identifier in field 22. Field 108 in the payment order since 2017 is a sample. In field 108, the company fills in. From February 6, 2017, details change
In connection with the transfer of the administration of insurance premiums to the Federal Tax Service in 2017, the rules for filling out payment orders have changed. Indication in the payment order of the KBK field 104, OKTMO code field 105 and UIN field 22. Below we presented a payment order in 2017 a sample that. I will post here samples of filling out payment forms in E for years, made with the help of free. The procedure for filling out a payment order in 2017. Filling out a payment order in 2017, procedure, instructions and sample. payer status.
Cashless payment is widely used in the practice of making payment transactions. Payment order - one of the documents confirming the payment. The correctness of field 108 of the payment order is a necessary condition for its execution by a financial institution for payments to the budget. Otherwise, the payer will be denied payment.
general information
Regulation No. 383-P of the Central Bank of the Russian Federation of June 19, 2012 approves the form and appearance of the payment order. Therefore, in all financial institutions of the Russian Federation, the document form looks the same. Also, the normative act establishes the rules and procedure for filling in the payment fields. The number of the tax document in the payment order is no exception. It is indicated in field 108, which is located on the very bottom line on the right.
The document number in the payment order is transferred from the document officially received from the tax office. The column must be filled in if payment is made to the state budget. If the payment has a different purpose and the bank specialist sees field 108 filled in, the money transfer will not be made due to an error, the client will be refused.
Payment order field 108: what to indicate
Clause 9 of Appendix No. 2 to Order No. 107-N of the Ministry of Finance of November 12, 2013 states: field 108 of the payment must contain the number of the document indicated in column 106. It contains the following abbreviations of official papers from the IFTS:
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Field 106 abbreviation |
Description |
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Documentary requirement from the tax authorities. If arrears are identified, the IFTS sends a document to the taxpayer demanding to pay off the debt. |
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Decision on installment repayment of debt. According to paragraph 3 of Article 61 of the Tax Code of the Russian Federation, a taxpayer has the right to receive an installment plan for debts to the budget. |
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A document authorizing deferred payment to the budget. It is allowed for a taxpayer to apply to the IFTS with an application to defer the current payment. |
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restructuring document. If it is impossible to repay the tax debt one-time, the inspection may decide to restructure the debt. Then the taxpayer will pay it monthly in installments. |
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The decision of the arbitration court in the bankruptcy case. |
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Decision to temporarily stop collection. |
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Act on the inspection, if there is a need to pay taxes. |
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The decision to grant an investment tax credit. |
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The decision of the arbitration, according to which the claims against the debtor are extinguished. |
Abbreviations are put down in field 106. In each case of payment for any of the listed documentary grounds, field 108 indicates the number of this document. For example, if column 106 is filled with the letters "TP", then in field 108 it is required to reflect the number of the tax claim for payment.
It turns out that the value of the requisite from column 108 is directly related to the name of the document, which serves as the basis for transferring money to the budget.
Important! In the payment order, field 108 includes only the number itself, the number sign is not written.
If field 106 indicates the designation TP (current payment), or ZD (debt), “0” is entered in field 108.
Field 108 - the number of the tax document in the payment order - is filled in only when transferring money to the budget. In all other cases, filling in column 108 is equated with an error and the payer is refused.
Since February 4, new rules for filling out payment orders have officially come into force. It was from this date that the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n came into force, which approved the new procedure. Therefore, now some fields must be filled in a new way.
Questions about filling out payment forms, which are most often asked by our colleagues:
What to indicate in field 101 when filling out a payment order for tax transfer?
The value of this column depends, firstly, on who transfers the payment - an organization or an entrepreneur, and secondly, as someone - a taxpayer or a tax agent.
So, for example, when paying personal income tax for employees of an organization, “02” must be indicated in field 101. It is this status that all tax agents, including entrepreneurs, should set. But when paying the tax “for themselves”, organizations must set the status “01”, and entrepreneurs - “09”. This procedure is prescribed in the Rules, which are Appendix 5 to.
What to put in column 101 (payer status) when transferring insurance premiums?
In this case, in column 101, put "08". It is this value that should be set when paying insurance premiums and other payments to the budget system. This procedure is provided for by Rules , which are appendix 5 to order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
What is the priority for tax payment?
In the order for the payment of taxes and contributions, in field 21 "Priority of payment", enter "5".
Changes in the order of payments occurred at the end of last year, when amendments to paragraph 2 of Article 855 of the Civil Code of the Russian Federation came into force. And since then, if taxes and fees are collected according to the requirements of tax inspectorates or extra-budgetary funds, then these payments belong to the third priority. As for payment orders for the transfer of current tax payments, which the organization fills out on its own, they belong to the fifth priority.
Although in practice, some banks require you to put down "3" in field 21 "Priority of payment". Therefore, it is best to clarify this issue with your bank. Observe the sequence of payments in their interests (clause 2.10 of Regulations of the Bank of Russia dated June 19, 2012 No. 383-P).
Do I need to put down the UIN now and where can I get it?
Tax inspectors do not require the UIN code (unique accrual identifier) to be indicated in tax payments. The other day, in their explanations on the official website of the Federal Tax Service of Russia, the controllers said: in order to correctly identify the payment, it is enough for them to know the TIN, KPP of the payer, as well as the CCC.
Recall that the new requisite UIN was put into effect. If you literally read the document, then such a code in the period up to March 31, 2014 must be entered in field 24 "Purpose of payment", and it must consist of 23 characters. Where can you get it? In fact, the tax inspectorates (recipients of funds) must assign a UIN to each payment. However, in practice they do not do this - the TIN and KPP serve as the payer identifier, and the KBK serves as the accrual identifier. And therefore, it is not necessary to put down a non-existent UIN code in the tax payment.
True, some banks still require a new requisite to be indicated in orders for the payment of taxes and insurance premiums. To avoid conflicts with bank employees and payment delays, it is better to put a zero value in the order - “UIN0”.
To highlight information about the unique accrual identifier, use the "///" sign after the unique identifier.
How to fill in fields 108–110 of a payment order?
Be guided by the current Procedure for filling out a payment order, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The content of fields 108-110 (108 "Document number", 109 "Document date", 110 "Payment type") depends on what you pay: tax or contributions.
If you voluntarily repay the debt or pay current tax payments, then enter 0 in fields 108 and 109 (clause 10 of the Rules to order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Are you complying with the requirements of the tax inspectorate for payment? Then in field 108 enter the number of the document on the basis of which you pay off the arrears or transfer penalties and fines. For example, this is the tax claim number. At the same time, do not put down the “No” sign. In field 109, enter the date of this document.
In line 110, indicate "PE" when paying interest, or "PC" - when transferring interest. In other cases, put down 0 (clause 11 of the Rules, which are Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).When filling out a payment order for the payment of contributions, indicate 0 in fields 108 and 109. This is provided for in Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Do businesses need to include their address on the bill?
Yes need. The rules require that an individual entrepreneur enter in field 8 “Payer” his last name, first name, patronymic, as well as the address of registration at the place of residence or at the place of stay (if there is no permanent residence permit). Before and after the address information, you need to put down the sign "//". For example: Lvov Alexander Vladimirovich (IP) // Moscow, st. 2nd Radiatorskaya, 5, building 1, apt. 40//.
How now to indicate the name of the Bank of Russia division in the field "Beneficiary's Bank"?
Since February 1, 2014, the names of the Bank of Russia divisions located in the Central Federal District have changed.
Therefore, now, for example, Branch 1 of the Moscow GTU of the Bank of Russia Moscow must be indicated in payments and other settlement documents as “Branch 1 of the Main Directorate of the Central Bank of the Russian Federation for the Central Federal District of Moscow” - abbreviated as “Branch 1 Moscow”.
When transferring taxes and contributions, in the field "Beneficiary's Bank" for the recipient of the UFK in Moscow, you must indicate "Department 1 Moscow". Accordingly, if the organization is serviced in Branch 2 (3 or 4) of the Moscow GTU of the Bank of Russia - "Branch 2 Moscow" ("Branch 3 Moscow", "Branch 4 Moscow").
The names of subdivisions in other regions of the Central Federal District have also changed. Their complete list is in the letter of the Bank of Russia dated January 22, 2014 No. 6-T.What to do if KBK or OKTMO were erroneously indicated in the tax payment?
In this case, submit to the inspection (or to the fund) an application for clarification of the payment details. The fact is that due to an incorrect KBK or OKTMO, money may end up in the wrong budget or in unexplained receipts. Then the obligation to pay tax or insurance premiums will be considered unfulfilled. By specifying the payment details, you will avoid penalties and claims from controllers. Upon receipt of the application, the inspectors will carry out, if necessary, a reconciliation and accept a clarification on the day of the actual payment.
What is the danger of an error in the field "Beneficiary's Bank"?
The incorrect name of the Bank of Russia division in the order for the payment of taxes or insurance premiums may cause the tax not to go to the desired budget and therefore it will be recognized as not paid (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). And this, in turn, will lead to the payment of penalties and fines. Moreover, it is impossible to specify such details in the payment order. The tax will have to be paid again. And funds that have gone to the wrong details can be returned.
From April 25, accountants will start filling out payment orders in a new way. changed the Rules for filling out payments. The changes resolved an ambiguous issue in filling in field 101 “Payer status”, and also relate to the rules according to which third parties fill out payments. For example, let's take the Almaz company from the city of Buya. And we will give the basic rules for the lines of the payment order.Where to get the payment order form-2017
The very form of payment order No. 0401060 has not changed and is taken from Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. The filling rules, which were changed by order No. 58n, were approved by the Ministry of Finance in order No. 107n dated November 12, 2013.Payment order-2017 with decoding of fields
To begin with, we will give the form of a payment order-2017 with a decoding of the fields, so that it will be clearer where to put what.A sample of filling out a payment order-2017 according to the new rules
The Almaz company transfers to the UTII budget for the first quarter of 2017. In the information about receiving the payment, she indicates the data of her tax office.A sample of filling out a payment order-2017 can be downloaded.
Details of the IFTS in the payment order:
- TIN (field 61);
- Checkpoint (field 103);
- the name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu, Kostroma Region (IFTS of Russia No. 2 for the city of Buyu) (field 16);
- name and BIC of the bank, account number (fields 13, 14, 17). In this case, the company does not enter the Beneficiary's Bank account in field 15.
Important! Field 101 and insurance premiums-2017 According to the new rules, when transferring insurance premiums for their employees, companies must put down the payer status “01” in field 101. Before order No. 58n was issued, tax officials said to put down the code “14”. Forget about it when transferring insurance premiums.
An individual entrepreneur, paying contributions both for himself and for the staff, will put code 09 in field 101. To transfer contributions for "injuries", code 08 must be used.
How to specify the details of the organization in the payment order-2017:
- name of the company or its separate subdivision (field 8);
- TIN (or KIO - for a foreign organization) (field 60);
- Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
- the name of the bank in which the account is opened, the BIC of the bank, the number of the correspondent account and the company's account (fields 9, 10, 11, 12).
It is very important to correctly enter information about the tax that is transferred to the budget in the payment order. "Almaz" has no penalties for "imputation", pays on time and writes in field 7 the amount of tax payable.
What payment information to enter:
- order of payment (for taxes and contributions - 5);
- payment code (0 or UIN, which is specified in the inspectors' request) (field 22);
- purpose of payment (field 24);
- payment amount (field 7).
Important! KBK and OKTMO BCF in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The territorial code of OKTMO (field 105) consists of 8. All of them cannot be zero. In the TIN, the first two characters cannot contain zeros - these are changes in the rules for filling out payment orders in 2016.
How to fill out a payment order-2017 when paid by third parties
Taxes and contributions for the company can be transferred not only by it, but also by another organization or individual (for example, a founder or director). This is provided for by the rules for filling out payment orders, which have been in force since April 25, 2017. Here they are:. in the fields “TIN of the payer” and “KPP of the payer”, the details of the company for whom the money is transferred are prescribed;
. in the "Payer" field - the data of the person who transfers the funds;
. in the field "Purpose of payment" (field 24) - TIN and KPP (for individuals only TIN) of the one who pays, then put down the sign "//" and write the name of the payer of taxes or contributions;
. field 101 "Payer status" - the status of the person for whom the funds are transferred: 01 - for companies, 09 - for individual entrepreneurs, 13 - for individuals).