Purpose of payment: what to write? Rules for filling out payment documents. Filling in a new form (form) of a payment order

A payment order (or payment order) contains the payer's order to transfer funds from his current or personal account to the recipient's account, for a banking organization or federal executive body that performs cash services functions (Treasury). Key regulatory documents for filling in the order by state employees:

• the form of the form was approved by the Regulation of the Bank of Russia on June 19, 2012 No. 383-P (as amended on October 11, 2018);
• the rules for filling in details, as well as basic information on settlements, are specified in the Order of the Ministry of Finance dated November 12, 2013 No. 107n (as amended on April 05, 2017);
• the list of budget classification codes that are used for payments to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.

The bank or the Treasury executes the payment order within the time period established by law or earlier, in accordance with the terms of the agreement for servicing the payer's settlement or personal account.

A sample of filling in the fields of a payment order in 2019

The form of the settlement document is represented by the form OKUD 0401060 (below is a typical file for download in Word format).

You can see a payment order (sample) with a code for each field below. For convenience, we have assigned a unique code to each field (it is indicated in brackets). A transcript with an explanation of what to write when filling in a particular field can be found in the table below.

Payment order, form, download Word-format

How to fill out a payment order

The finished document must be certified by the signatures of the head and chief accountant, as well as the seal of the institution.

Settlements by payment orders

Payments carry out settlements on accepted obligations and not only. For state employees, the following options are provided:

1. Payment of obligations to suppliers and contractors, advance payments are acceptable. Specify the exact details of the invoices and the contract in the appointment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is absent, write “Without VAT”.
2. Calculations on credits and loans in banking and financial organizations. Write in field 24 the details of the agreement (loan agreement). Do not fill in fields 104-110, 101, 22.
3. Transfers of wages, advances, vacation pay and benefits to employees of a budgetary institution. Pay attention to filling in the order (cell 21), for the salary, indicate "3" (Article 855 of the Civil Code of the Russian Federation). The terms of transfer specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
4. Travel expenses for employees. Specify the number of the basis document (estimate) in the purpose of payment. Do not fill in the fields for clarifying tax payments.
5. , taxes, fees. Check that fields 104-110 of the form are filled in correctly. The CSC can be clarified in the Federal Tax Service or the FSS (according to).

Consider the features of the transfer of taxes and insurance premiums using examples.

An example of filling out a payment order for the transfer of personal income tax from the salary of employees to the Federal Tax Service

Let's say the amount was 102,302 rubles.

We will analyze how to fill in the tax fields of a payment order in 2019 (sample), since this is what most often causes difficulties.

Field 4. Date of payment. The tax must be paid within the established deadlines. For benefits and vacations, form a payment order no later than the last day of the month for which payments were made. When transferring salary or other income, set the date no later than the next day after the day of payment of income to the employee (paragraphs 1 and 2, clause 6, article 226 of the Tax Code of the Russian Federation).

Fields 6 and 7 are filled in without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.

In attribute 22, put "0".

Set the status of the payer (requisite 101) to "02", since the organization acts as a tax agent for employees who receive a salary.

How to generate a payment order to the tax office

For the tax, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thank you). Here you can prepare a new document (print it or send it to the mail, but it may come in spam), check the correctness of an already drawn up settlement document, or independently make an online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.

To access the service, you need to register, the process will not take much time. But to make a payment in real time, you will have to use an electronic signature.

Payment order- this is a document by 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.

FILES

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- room. 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- the date. 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 its full or abbreviated name (both can be used at once), an individual entrepreneur by its status and 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).

Field 22- 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- the 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 details

The established rules (instructions) for filling out a payment order are as follows:

• In field (1) the name of the settlement document is indicated - payment order.
• In field (2) indicated payment order form - 401060 , this is the form number according to OKUD OK 011-93, class "Unified system of banking documentation"
• In the "N" field (3) the number of the payment order is indicated in figures. If the payment order number consists of more than three digits, payment documents when making payments through the settlement network of the Bank of Russia are identified by the last three digits of the number, which must be different from "000".
• In the field "Date" (4) the date of preparation and execution of the payment order is indicated. When filling out a payment order, the day, month, year are entered in numbers in the format DD.MM.YYYY or the date is indicated in numbers, the month - in words, the year - in numbers (in full). For example: 05.12.2006 or 05.12.2006.
• In the "Type of payment" field (5) in payment orders submitted to the settlement network of the Bank of Russia for making payments by postal or telegraphic means, it is indicated, respectively, by "mail" or "telegraph". In payment orders submitted on paper for electronic settlements in accordance with Bank of Russia Regulation No. 36-P dated June 23, 1998 "On Interregional Electronic Settlements Through the Bank of Russia Settlement Network" published in the Bulletin of the Bank of Russia dated August 28, 1998 N 61, "electronic" is put down in this field. In other cases, this field of the payment order is not filled. So, for example, the field does not need to be filled in if payments are made within one branch.
• In the "Amount in words" field (6) it is indicated - from the beginning of the line and with a capital letter, the amount of payment in words in rubles, while the word "ruble" ("rubles", "ruble") is not reduced, kopecks are indicated in numbers, and the word "kopeck" ("kopecks", "kopecks" ) is also not reduced. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, while the payment amount and the equal sign "=" are indicated in the "Amount" field. For example: "Twenty-eight rubles 10 kopecks" or "One hundred and forty rubles."
• In the field "Amount" (7) the payment amount is indicated in figures, rubles are separated from kopecks by a dash "-". If the payment amount is expressed in figures in whole rubles, then kopecks can be omitted, in this case the payment amount in rubles and the equal sign "=" are indicated, while the payment amount in whole rubles is indicated in the "Amount in words" field. For example: "28-10" or "140 =" .
• In the field "Payer" (8) the name of the payer of funds is indicated. In addition, the client's personal account number, name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the client's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of interbranch settlements, affixed field "Ac. N" of the payer, or indicate the name and location (abbreviated) of the branch of the credit institution serving the client, if the number of the client's personal account is entered in the field "Ac. N" of the payer and the client's payment is made through the account of interbranch settlements, while the number the account of interbranch settlements of the branch is not affixed.
• In the field "Account N" (9) the number of the payer's personal account in a credit institution, in a branch of a credit institution or in an institution of the Bank of Russia (with the exception of a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the accounting rules in the Bank Rossi or the accounting rules of credit institutions located on the territory of the Russian Federation. The number of a personal account with a credit institution, a branch of a credit institution may not be entered if the payer is a credit institution, a branch of a credit institution.
• In the "Payer's Bank" field (10) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the payer's bank, are indicated. If the payer of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Payer" field, then the name of this credit institution, a branch of a credit institution shall be indicated again in the "Payer's bank" field.
• In the "BIC" field (11) the bank identification code (BIC) of the payer's bank is affixed. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Reference Book". Deciphering the word BIC - bank identification code.
• In the field "Account N" (12) the payer's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia shall be entered, or left blank if the payer - a client who is not a credit institution, a branch of a credit institution, is serviced by an institution of the Bank of Russia, or an institution of the Bank of Russia.
• In the field "Beneficiary's bank" (13) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the beneficiary's bank, are indicated. If the recipient of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Recipient" field, then the name of this credit institution, a branch of a credit institution is indicated again in the "Beneficiary's bank" field.
• In the field "BIC" (14) the bank identification code (BIC) of the beneficiary's bank is indicated. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Reference Book".
• In the field "Account N" (15) beneficiary's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia, or left blank if the recipient is a client who is not a credit institution, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds by a credit institution, a branch of a credit institution to an institution of the Bank of Russia for issuing cash to a branch of a credit institution that does not have a correspondent sub-account.
• In the "Recipient" field (16) the name of the recipient of funds is indicated. In addition, the client's personal account number, name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the client's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of interbranch settlements, affixed in the "Ac. N" field of the recipient, or the name and location (abbreviated) of the branch of the credit institution serving the client, if the client's personal account number is entered in the "Ac. N" field of the recipient and the client's payment is made through the interbranch settlements account, while the number the account of interbranch settlements of the branch is not affixed.
• In the field "Account N" (17) the number of the beneficiary's personal account with a credit institution, a branch of a credit institution, or the number of a personal account with a Bank of Russia institution (except for a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with a Bank of Russia institution), formed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation. The number of a personal account with a credit institution, a branch of a credit institution may not be entered if the recipient is a credit institution, a branch of a credit institution.
• In the field "Type op." (18) (type of operation) the cipher is affixed (01) according to the "List of symbols (ciphers) of documents held on bank accounts" Appendix 1 of the Accounting Rules in the Central Bank of the Russian Federation (Bank of Russia) dated September 18, 1997 N 66 and the Accounting Rules in Credit Institutions Located in the Russian Federation Federation, dated 18.06.97 N 61, subject to changes and additions. The code (01) is always entered in the payment order, since each payment document has its own code, so “01” - Payment order, “02” - Payment request, “09” - Memorial order, etc.
• The field "Term of payments." (19) (maturity date) shall not be completed until special instructions from the Bank of Russia.
• Name field square.” (20) (payment purpose coded) - not filled in before the instructions of the Bank of Russia.
• In the field “Description. fees.” (21) (order of payment) the order of payment is entered in accordance with the legislation and regulations of the Bank of Russia, or the field is not filled in in cases provided for by the regulations of the Bank of Russia.
• Field “Code” (22) not filled out before the instructions of the Bank of Russia.
• Field “Res. field" (23) reserve field. To be filled in in cases established by Bank of Russia regulations.
• In the field "Purpose of payment" (24) the purpose of the payment, the name of the goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted as a separate line or a reference is made to the fact that the tax is not paid), other necessary information may also be indicated, including the period payment of tax or fee, payment term under the contract. So, for example, the purpose of the payment is “Payment under the agreement no. for a ticket."
• In the fields "M.P." (43) (seal space) and "Signatures" (44) the payer shall affix a seal (if any) and signature (signature) of persons entitled to sign settlement documents, according to the samples declared by the credit institution, branch of the credit institution or subdivision of the settlement network of the Bank of Russia.
• In the field "Marks of the payer's bank" (45) a stamp (stamps) of the credit institution, a branch of the credit institution or an institution of the Bank of Russia, the date and signature of the responsible executor shall be affixed.
• In the field “Act. to the payment bank." (62) (Received by the payer's bank) indicates the date of receipt of the payment order by the payer's bank according to the rules specified for the "Date" field.
• In the field “Debited from the account. fees.” (71) (Debited from the payer's account) the date of debiting the funds from the payer's account according to the rules established for the "Date" field
• In the field "INN" (60) (TIN of the payer) the TIN of the payer is indicated, if it is assigned. TIN - this is the 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 by the relevant tax services. For the payer/beneficiary - an individual, a 12-digit taxpayer identification number (TIN) is indicated. For a payer/beneficiary that is a legal entity (both Russian and foreign), a 10-digit taxpayer identification number is indicated.
• In the field "INN" (61) (TIN of the recipient) indicates the TIN of the recipient, if assigned. See explanation in field 60.

In the fields (101)-(110) the information established by the Ministry of the Russian Federation for taxes and fees, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated. These fields are filled in when transferring various taxes and fees.

An innovation in the fulfillment of the obligation to pay taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation is the possibility of its implementation by another person (instead of a taxpayer, tax agent, payer of fees, insurance premiums) (clauses 1, 8, 9 of article 45 of the Tax Code RF as amended by Federal Law No. 401-FZ dated November 30, 2016). Let us find out how in this case it should be filled out so that there is no doubt about who and for whom made the payment of the tax (other payment).

The rules for specifying information in the details of orders for the transfer of funds in payment of payments to the budget system of the Russian Federation were approved by Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n. Taking into account the changes made to Art. 45 of the Tax Code of the Russian Federation, according to which taxpayers are allowed to pay taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation through other persons, this document was adjusted by Order of the Ministry of Finance of the Russian Federation of 04/05/2017 No. 58n, effective from 04/25/2017. About what specific changes are being prepared, the Federal Tax Service warned in the Letter dated 17.03.2017 No. ZN-3-1 / [email protected].

Note: The Tax Code does not provide for restrictions on the possibility of paying taxes for taxpayers, both individuals and legal entities (letters of the Ministry of Finance of the Russian Federation of 04/07/2017 No. .

When drawing up orders for the transfer of funds in payment of other people's taxes, you should pay attention to the procedure for filling out the following fields:

"TIN" of the payer;

"KPP" of the payer;

"Payer";

"Purpose of payment";

"101" - "Status of the payer".

Let us dwell in more detail on filling in each of the listed fields in the payment order (the form of this document is given in Appendix 2 to the Regulation on the rules for the transfer of funds, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P).

TIN and KPP of the payer

Let's start with the "TIN" of the payer (in the payment order, the number of this requisite is 60). Here, according to paragraph 4 of Rules 1, the TIN of the payer is fixed, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled. If the payer - an individual does not have a TIN, zero ("0") is indicated in the payer's TIN variable.

It is clear that the following attribute (“KPP” of the payer, number 102) reflects the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the payer's KPP requisite.

Payer

But in the requisite "Payer" (number 8), information about the payer who directly makes the payment (that is, another person) is already reflected. And this is quite logical, because the payer is the bank client (account holder), who has drawn up the order to transfer funds. The procedure for filling in the specified field depends on who specifically acts as the payer:

the legal entity in the requisite number 8 reflects its full or abbreviated name;

IP - last name, first name, patronymic (if any) and in brackets - "IP";

a notary engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary";

lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”;

heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - "KFH";

natural person - last name, first name, patronymic (if any) of an individual acting as a payer for making payments to the budget system of the Russian Federation.

Purpose of payment

In the requisite "Purpose of payment" (number 24) it is reflected additionally (clause 5 clause 13 of Rule 1):

TIN and KPP of the person making the payment (only TIN for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant farms, individuals). This information is displayed first in the commented field. At the same time, the “//” sign is used to separate information about the TIN and KPP. The same sign is used to separate information about the payer from other information indicated in the requisite number 24;

• the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is being fulfilled. It is filled in in the same order as the "Payer" field (number 8). The only thing is, if the taxpayer is an individual, in addition to the last name, first name, patronymic (if any), you must also indicate his address of registration at the place of residence or stay (in the absence of a place of residence). To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used.

Payer status

In the requisite "101" of the payment document for the transfer of funds to the budget by another person, it is necessary to reflect the indicator of the status of the payer, whose obligation is being fulfilled. At the same time, the question of what the status of the payer of insurance premiums should be, thanks to the Order of the Ministry of Finance of the Russian Federation No. 58n, has been finally resolved. Let us give those indicators of field 101 that may be useful to enterprises (IEs) working in the field of public catering (Rules 5).

Examples of filling out payment orders

To consolidate the above, we will give examples of filling out a payment order for the payment of other people's taxes (insurance contributions).

Example 1

Cafe Pugovka LLC (TIN 5253855520, KPP 525301001) and IE Berezkin Sergey Mikhailovich (TIN 525685875257) agreed that the entrepreneur in April 2017, as a repayment of debt to the company, would transfer an advance payment for him to the budget for the first quarter of 2017 according to a single tax payable in connection with the application of the USNO ("income"), in the amount of 85 000 RUB. The entrepreneur has a current account No. 40702810861080000956 in the Volga-Vyatka bank of PJSC Sberbank (GRKTs GU of the Bank of Russia for the Nizhny Novgorod Region) .

Example 2

Let's change the conditions of example 1. The company and the entrepreneur agreed that they would transfer the first in May 2017 for individual entrepreneurs to the budget for mandatory pension insurance for employees for April 2017 in the amount of 27,600 rubles. The company has a current account No. 40702810751080000372 in the same bank as the individual entrepreneur.

If an organization wants to pay other people's taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, it is it that acts as the payer, therefore, in the payment order in the "Payer" field (number 8), its full or abbreviated name is indicated. If an individual entrepreneur acts as a payer, his last name, first name, patronymic (if any) are reflected in the named field, and “IP” in brackets. At the same time, the details of the person whose duty is being performed are recorded in the details "TIN", "KPP" of the payer and "Status of the payer" (numbers 60, 102 and 101, respectively). Particular attention should be paid to the order of filling in the "Purpose of payment" field. Here, first of all, the TIN and KPP of another person (the one who performs someone else's duty) are reflected, then the name of the payer whose duty is being performed.

The procedure for filling out payment orders changes periodically, based on the priorities of the legislative regulation of financial legal relations. If an enterprise needs to send a payment order to the bank for execution, then its correct filling will play a crucial role in terms of the successful completion of a financial transaction. What are the specifics of the regulatory legislation regarding the use of payment orders? When filling in one of the key details - "Purpose of payment" - what to indicate?

New procedure for filling out payment orders: changes

To begin with - about the specifics of the legislative regulation of financial legal relations in question.

Filling out a payment order is a procedure that has been carried out according to new rules since 2014. The main changes in the procedure for working with the document in question are:

• the ability to specify more values ​​in attribute 101;
• if necessary, fix the OKTMO code in field 105;
• in the appearance in attribute 106 of some new values;
• the need to fill in field 108 in accordance with the new procedure;
• in the reduction of the list of payments in field 110;
• in the appearance of a new requisite in the payment order, namely, the "Code".

In many cases, the most difficult thing for the financier is filling in the details "Purpose of payment" in the payment order. Consider how it is necessary, in accordance with the established norms, to enter certain information in this field.

Details "Purpose of payment": features of filling

So, our task is to correctly fill in the details "Purpose of payment". What to write in it?

First of all, it is worth noting that the current financial legislation of the Russian Federation does not establish strict requirements for the indication of certain information in the details in question. But the current standards set the main criterion that this field in the payment order must meet: the total number of characters entered in it should not exceed 210.

In addition, when describing the attribute in question, you can indicate information related to:

• directly to the specifics of the payment;
• to goods, services;
• to primary documents confirming certain legal relations;
• to VAT.

Also, filling out a payment order may require the indication of other information - in cases where this is necessary from the point of view of law or contract. Let us study what can be directly represented by the content of the props in question.

It is important for us to understand what exactly is most often reflected in the "Purpose of payment" field. What to write in it, based on the practice of financial legal relations?

Most often, this requisite includes information:

• directly about the purpose of the payment (in this case, the essence of legal relations can be recorded in the document - for example, the performance of work, the provision of services, the purchase of goods, the payment of wages);
• on the basis of the transaction (for example, the number of the contract, the account on the basis of which the company settles with the counterparty);
• on the actual results of legal relations (for example, a list of goods supplied, services rendered, work performed);
• about the type of payment being transferred (it can be represented, for example, by a prepayment, or by a transaction after the delivery of goods or services).

The requisite also reflects other necessary information - the one that is provided for in the contract. For example, this may be the timing of settlements between partners, information for the correct identification of the payment.

In addition, it is necessary to reflect the amount of VAT - the purpose of the payment involves the inclusion of relevant information in the payment order. If the value added tax is not paid by the company, then this fact is also reflected in the details in question. That is, you can write, for example, "without VAT." Note that when sending payment orders to the tax service, it is not necessary to indicate VAT information in the corresponding document. The purpose of the payment in this case is related to the payment of taxes, and not the participation of the company in contractual legal relations.

It will be useful to study the specifics of filling out a payment order when transferring funds to the Federal Tax Service in more detail.

Details "Purpose of payment": tax transfers

If it is necessary to make a tax transfer, what can be the purpose of the payment? What to write in the corresponding props? The field in question, if a payment order is filled out in the Federal Tax Service, should contain, first of all, information in order to identify the payment. The requisite referred to in tax transfers may include information about the taxpayer (that is, for example, the name of the company, full name of the entrepreneur, notary, lawyer, head of the farm, individual paying this or that tax).

Note that when filling out payments for tax availability in the document, fields in which the required data are not indicated are not allowed.

If the payment is transferred to the Pension Fund, in the relevant details you can indicate that the transaction is intended for crediting to the insurance part of the pension, reflect the payer number in the Pension Fund, as well as the reporting period for which the contribution is paid.

Let us return to the study of the features of the reflection of information in payment orders by commercial firms. It would be useful to consider what kind of language might be contained in the relevant documents.

Details "Purpose of payment": examples of wording in the framework of commercial settlements

When making settlements within the framework of commercial legal relations, it may be noted in the requisite "Purpose of payment" that:

• the transaction is a payment for the work performed under such and such an agreement, as well as an acceptance certificate (including VAT in a certain amount);
• payment is an advance payment for such and such services rendered on such and such an account;
• the payment is made in order to replenish the account (in this case, VAT is not charged).

So, we have considered the specifics of reflecting information in the most important requisite of a payment order - “Purpose of payment”. What to write in it, we now know. However, the correct filling of the relevant details is not the only task of the financier. He will also need to enter information in other details.

At the beginning of the article, we noted that since 2014, the financial regulator has introduced new rules for filling out payment orders. Consider the specifics of entering certain information into settlement documents, taking into account these innovations.

So, the rules for filling out requisite 101 have been changed. Let's study how to enter information into it according to the updated standards. We will agree that the payment form is filled out in order to pay the tax.

Filling in the tax payment: requisite 101

As we noted above, the requisite under consideration after the introduction of new regulatory legal acts can be filled in with a larger selection of possible parameters than before. Requisite 101 is needed to indicate the status of the payer - for example, a legal entity transferring tax to the budget.

In new payment orders, you can select values ​​in the attribute in question from the list represented by 26 items (while there were 20 previously). But many of the relevant meanings have remained the same. For example, if the purpose of the payment is taxes, then the code in question must be 01 or 02.

If we talk about new values ​​that can be set in this field, these include codes 21 and 22. They correspond to which are included in the consolidated groups.

It can be noted that when transferring insurance premiums to the budget, it is necessary to enter code 08 in requisite 101.

Props 105

The next noteworthy requisite in the payment order is 105. The main nuance here is the indication of the OKTMO code instead of OKATO earlier. In this case, it is necessary to indicate the OKTMO code of the particular municipality on whose territory the income is derived, on the basis of which the tax is paid.

If the transfer to the budget is carried out based on the information on the tax return, then in the field under consideration the OKTMO code should be recorded, which corresponds to this information. It is advisable to clarify the code in question directly with the Federal Tax Service.

Props 106

The next most important payment details are 106. It must contain data that allows you to determine the basis for payment. In accordance with the new regulations, the relevant details can be reflected in the payment using such values ​​as:

• ID (if we are talking about payment,
• TL (if debts of any business entity are repaid by some third party),
• RK (if the debt is paid, which is provided for by the register of creditors),
• ST (if current debt is being paid).

Rules for filling out a payment order: requisite 108

Considering this or that, many financiers pay special attention to requisite 108. Its significance lies in the fact that the number of the document on the basis of which the payment is made is recorded in the corresponding field. The new rules established by the regulator suggest that if the status of the payer is different from 03, 16, 19 or 20, then the document that is the basis for payment must have a number that:

• starts with DE and also includes the last 7 digits of the customs declaration;
• has a beginning in the form of a combination of letters PO, and also includes a number that is also issued by the FCS;
• starts with CT and also contains the last 7 digits of the declaration;
• has a beginning in the form of a combination of letters ID, and also includes the number of the document classified as executive;
• starts with IP, and also contains the number of the order, which is collection;
• has the beginning in the form of a combination of letters TU, and also includes the number of the requirement related to the transfer of customs payments;
• starts with the database, and also contains the details of the economic document of the Federal Customs Service;
• has a beginning in the form of a combination of letters IN, and also contains the details of the document used in the collection;
• begins with a commercial proposal, and also includes the details of an agreement on interaction with large taxpayers.

New in payment: requisite 22

In accordance with legislative innovations, a new field appeared in payments in 2014 - 22. It contains a UIN, or a unique accrual identifier. In fact, the purpose of the payment, which the bank receiving the document transfers to the information system maintained by the competent state authorities. You can find out the UIN by contacting the Federal Tax Service or in an off-budget fund. The corresponding identifier consists of 23 characters. Of these, the first 3 are the abbreviation UIN. Characters 4 to 23 in the document will correspond directly to the accrual identifier.

Filling in according to the new rules: what to look for?

What should a financier pay attention to when filling out one or another sample of a receipt for which new legal requirements are established?

Another nuance: if the financier does not know exactly what value to fix in fields 106-110 of the payment order, then 0 must be indicated in the document.

It will be useful to consider how a specific example of a payment order can be drawn up. One of those is in the picture below.

This sample receipt as a whole meets the criteria that are prescribed in the new regulations.

The most important aspect of working with payment orders is making changes to them. Let's consider it.

Changing a payment order: nuances

First of all, we note that changing the purpose of a payment as a business transaction is not regulated at the level of federal regulations - such as, in particular, the Civil Code of Russia. However, this procedure may be regulated by various by-laws. For example, such legal relations are under the jurisdiction of the Regulation of the Central Bank of the Russian Federation No. 383-P, adopted on 06/19/2012.

Judicial practice is also of great importance in this case. In accordance with it, 3 main positions of judges who considered tax disputes and made decisions regarding such a procedure as changing the purpose of payment in a particular settlement document can be distinguished.

Firstly, there is an opinion that the entity that transferred the funds and their recipient have the right to adjust the purpose of the payment in accordance with the agreement.

Secondly, judges may come to the conclusion that the payer has the right to make adjustments to the relevant requisite without any additional conditions.

Thirdly, arbitrations may decide that the field in question in the payment order cannot be changed.

Consider these 3 positions in more detail.

Positions of arbitrations on adjustment of payments: change of the field by agreement

So, in accordance with the first position, the parties to legal relations - the payer and the recipient of the payment, can agree to change certain details.

Judges who adhere to this position believe that banks should not intervene in the legal relations of clients. If the parties to the transaction have mutual claims, then, in the opinion of the arbitration, they should be resolved without the participation of a financial institution. An exception is if this or that problem arose due to a defect on the part of the bank.

According to the judges, the purpose of the payment - as a requisite of the settlement document, is fixed in order to correctly identify the transferred funds from the recipient, and if this may be difficult due to errors in the document, then the participants in legal relations should be able to change the corresponding field of the document.

Changing the field at any time

There is a position of the judges, according to which the purpose of the payment can be clarified at any time by the payer. What is the arbitral argument in this case?

According to the judges, the person who transfers the funds using the relevant document directly determines their purpose. Therefore, in order to conduct a correct transaction, he can at any time correct the information that is presented in the "payment purpose" variable. Since banks should not interfere in the legal relations of customers - in fact, in this sense, the thesis that we considered above is repeated, the payer should be considered, as the judges believe, as the only competent subject when adjusting the payment details.

In addition, the arbitrators refer to Art. according to which the owner of this or that property has the right to perform any actions in relation to him that comply with the norms of the law. In this sense, the payer has the right to dispose of the funds at his discretion. If he received an invoice for which payment should be made, the purpose of the payment - as the details of the payment, is one of the tools for the owner to exercise established civil rights. If a person cannot, if necessary, correct this field in the payment order, then he will not be able to ensure the correct transfer of funds in accordance with his own wishes. And this can be seen as a violation of his civil rights.

Purpose of payment - transfer, or, for example, transfer to a counterparty for goods or services delivered, is, therefore, an option that is important from the point of view of a citizen exercising those rights that are guaranteed by the Civil Code of the Russian Federation.

Prohibition to change the field

Another point of view of the courts is that no subject of legal relations can adjust the field "Purpose of payment".

In the opinion of the arbitral tribunal, a payment order is a document that belongs to the category of acquittal. That is, the errors present in it have the same legal consequences as, for example, inaccuracies in the primary documentation - as an option, in an agreement between partners. Once a signed contract, as well as a certified payment order that is sent to the bank and accepted for execution, are not subject to revision in cases where this is not predetermined by the provisions of any law or by virtue of a court decision. At the same time, by applying to arbitration, representatives of the company can initiate consideration of the possibility of adjusting the requisite in question.

Summary

So, we have considered how to write the purpose of payment in a bank settlement document, what to look for. New regulations that regulate the entry of relevant information into the payment order have been used since 2014. The provisions of these sources also require that you carefully consider filling in other important details - in particular, from 106 to 110. The rules for filling in these fields have also been updated.

In some cases, the company making the payment may need to adjust the "Purpose of payment" variable. At the level of federal legislation, this procedure is regulated, according to experts, rather superficially, here judicial practice can play a decisive role.

Arbitrations, considering the example of filling out a payment order in the framework of certain disputes, come to different conclusions regarding the change in the corresponding details. There is a version that it can be produced by the payer and the payee by agreement. Some courts, considering this or that example of a payment order, believe that the payer can adjust the field "Purpose of payment" unilaterally. There is an arbitration point of view, according to which the payment order cannot be corrected from the moment it is transferred to the bank for execution.