Filling out a payment order. Payment order: everything you need to know about it
Rules for filling out a payment order will be useful to everyone who becomes a bank client in order to understand the information available in the payment order. Naturally, it is necessary to be able to fill out the fields of the payment order. Only those payment orders that contain all the details specified by the Central Bank as mandatory to be filled out will be processed. Learning how to process payment orders usually takes a lot of time from clients.
Frequent mistakes When filling out payment slips, fields such as the order and purpose of payment are incomplete or inaccurate, and VAT information is omitted.
There are generally accepted rules for filling out a payment order. To make it easier to manage this task, all fields of the payment order intended for filling in with details are represented by numbers, and explanations are provided for them. The name of the field is the name of the corresponding attribute.
The designation of the fields of the payment order is presented in Appendix No. 3 below:
Appendix 3
to the Bank of Russia Regulations
"On non-cash payments in Russian Federation"
(as amended by Directive of the Central Bank of the Russian Federation dated March 3, 2003 N 1256-U)
Payment order details
The existing rules for processing a payment order are as follows:In field (1) The name of the document (payment order) is determined.
In the field (2) the payment order form is recorded - 401060. This is the form identifier according to OKUD OK 011-93, class "Unified Banking Documentation System".
Field "N" (3) indicates the payment order number in numbers. When the payment order number is represented by more than three digits, payments when making payments through the Bank of Russia settlement network are identified by the last three digits of the number, which must differ from “000”.
The "Date" field (4) indicates the date of preparation and execution of the payment order. When working with payment orders, the date, month and year are written in numbers in the format DD.MM.YYYY. Another option: the date is indicated in numbers, the month in words, and the year in numbers (in full). For example: 12/04/2012 or December 12, 2012.
In the "Type of payment" field (5) in payment orders intended for payment by postal or telegraphic method, it is indicated 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 carried out through the Bank of Russia settlement network,” published in the Bank of Russia Bulletin dated August 28, 1998 N 61, in the “Type of payment” field (5) write “electronically”. In other cases, this field of the payment order is not filled in. For example, if payments are made within one branch, then this field does not need to be filled in.
“Amount in words” (6) is filled in as follows: from the beginning of the line, without indentation and with a capital letter, the payment amount in words in rubles. At the same time, the word "ruble" ("rubles", "ruble") cannot be abbreviated, kopecks are written in numbers, and the word "kopeyka" ("kopecks", "kopecks") cannot be abbreviated either. If the payment amount is presented in words in whole rubles, then kopecks can be omitted, but in the "Amount" field indicate the payment amount and the equal sign "=". For example: “Thirty-seven rubles 20 kopecks” or “Two hundred and ten rubles.”
In the "Amount" field (7) indicate the payment amount in numbers, rubles are separated from kopecks by a dash sign "-". If the payment amount is represented in numbers in whole rubles, then kopecks can be omitted, but the payment amount in rubles and the equal sign "=" can be indicated. In this case, in the “Amount in words” field, indicate the payment amount in whole rubles. Example: "46-15" or "One hundred and thirty =".
In the "Payer" field (8) called the payer of funds. In addition to this, indicate the number personal account client, name and location (abbreviated) of the servicing credit organization, branch of the credit organization in the event that the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an interbranch settlement account entered in the “Account N” field " of the payer, or the abbreviated name and location of the branch of the credit institution servicing the client is shown if the client's personal account number is entered in the "Account N" field of the payer and the client's payment is made through an inter-branch settlement account. In this case, the account number of the branch's inter-branch settlements is not entered.
In the "Account N" field (9) indicates the number of the client'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 (sub-account) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), created in accordance with the rules of accounting in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the payer is a credit organization or a branch of a credit organization.
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 available in the "BIC" field of the payer's bank, is presented. If the payer of the funds is a credit organization, a branch of a credit organization, the name of which is indicated in the "Payer" field, then the name of this credit organization, a branch of the credit organization is indicated again in the "Payer's Bank" field.
In the "BIC" field (11) The bank identification code (BIC) of the payer's bank is indicated. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is affixed in accordance with the “BIC of the Russian Federation Directory”.
In the "Account N" field (12) indicate the payer's bank account number. The number of the correspondent account (sub-account) opened by the credit organization, the branch of the credit organization in the institution of the Bank of Russia is indicated. The field is not filled in if the payer is a client who is not a credit institution, a branch of a credit institution, and is served by an institution of the Bank of Russia, or an institution of the Bank of Russia.
In the "Recipient's bank" field (13) indicate the name and location of the credit institution, branch of the credit institution or Bank of Russia institution, whose BIC is indicated in the corresponding field of the recipient's bank. 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 the credit institution is indicated again in the “Recipient’s Bank” field.
In the "BIC" field (14) The bank identification code (BIC) of the recipient bank is entered. This is the BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia in accordance with the “BIC of the Russian Federation Directory”.
In the "Account N" field (15) enter the account number of the recipient's bank. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is entered, or is not filled in if the recipient is a client who is not a credit organization, 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 to a credit organization, a branch of a credit organization to an institution of the Bank of Russia for the issuance of cash to a branch of a credit organization that does not have a correspondent subaccount.
In the "Recipient" field (16) The name of the recipient of the funds is determined. Additionally, the client's personal account number, abbreviated name and location of the servicing credit organization, branch of the credit organization are indicated if the client's payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an interbranch settlement account, entered in the field " Account N" of the recipient, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client. When the client's personal account number is entered in the "Account N" field of the recipient and the client's payment is made through an interbranch settlement account, the branch's interbranch settlement account number is not indicated.
In the "Account N" field (17) indicates the number of the recipient's personal account in a credit organization, a branch of a credit organization or the number of a personal account in an institution of the Bank of Russia (with the exception of a correspondent account (sub-account) of a credit organization, a branch of a credit organization opened in an institution of the Bank of Russia), created in accordance with the rules of maintaining accounting in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or branch of a credit organization may not be indicated if the recipient is a similar organization.
In the "Type of op." (18)(type of operation) the code (01) is entered according to the "List symbols(ciphers) of documents held on bank accounts" of Appendix 1 of the Rules for maintaining accounting records in the Central Bank of the Russian Federation (Bank of Russia) dated 09.18.97 N 66 and the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation, dated 18.06. 97 N 61, taking into account changes and additions. The payment order always contains a code (01), because each payment document is assigned its own code, so “01” - Payment order, “02” - Payment request, “09” – Memorial order, etc.
With the field "Payment due date." (19)(payment deadline) do not start working until special instructions from the Bank of Russia.
Field “Name” pl.” (20)(payment purpose is coded) - similar.
In the “Outline” field. payment.” (21)(payment priority) this indicator is indicated in accordance with the legislation and regulations of the Bank of Russia. The field may not be filled in in cases provided for by regulations of the Bank of Russia. You can determine the order of payment by reading the article “On the order of payments from accounts opened with the bank.”
Field “Code” (22) is not filled out until instructed by the Bank of Russia.
Field “Res. field” (23) is a backup. To be completed in cases provided for by regulations of the Bank of Russia.
In the "Payment purpose" field (24) indicate the purpose of payment, the name of the goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted on a separate line or a reference is made to the fact that tax is not paid), other information may also be provided necessary information, including the deadline for paying a tax or fee, the deadline for payment under the agreement. So, for example, the purpose of the payment is “Payment under the agreement b/n dated May 15, 2007. for the trip."
In the fields "M.P." (43)(space for printing) and "Signatures" (44) the payer affixes a seal (if any) and signature (signature) of persons who have the right to sign settlement documents, according to the samples declared by the credit organization, branch of the credit organization or division of the Bank of Russia settlement network.
In the field “Marks of the payer’s bank” (45) make an impression of the stamp (stamps) of the credit organization, branch of the credit organization or institution of the Bank of Russia, the date and signature of the responsible executor.
In the field “Receipt. to the bank of payments.” (62)(Received at the payer's bank) indicates the date of receipt of the payment order at the payer's bank according to the rules established for this field.
In the “TIN” field (60)(payer's tax identification number) must be provided by the payer's tax identification number, if assigned. TIN is the taxpayer identification number of a legal entity or individual. It is filled out on the basis of the one issued to the taxpayer by the relevant tax services“Certificate of tax registration.” Payers/recipients - individuals indicate a 12-digit taxpayer identification number (TIN). Russian and foreign payers/recipients - legal entities - have 10-digit identification numbers.
In the “TIN” field (61)(recipient's TIN) is entered with the recipient's TIN, if assigned. Remarks for filling out this field are similar to the requirements for field 60.
In fields (101)-(110) the information established by the Ministry of the Russian Federation for Taxes and Duties, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated. These fields are intended for records of the transfer of various taxes and fees.
For this material we used: Articles 863-866 of the Civil Code of the Russian Federation; Directive of the Central Bank of the Russian Federation No. 529 of October 14, 1997 “On the format of the payment order and the procedure for filling it out” (as amended by Directive of the Central Bank of the Russian Federation dated December 2, 1999 No. 691-U) and “Regulations on non-cash payments in the Russian Federation” of the Central Bank of the Russian Federation No. 2- P dated October 3, 2002 (as amended by Directive of the Central Bank of the Russian Federation dated March 3, 2003 N 1256-U); Rules for maintaining accounting records in the Central Bank of the Russian Federation (Bank of Russia) dated September 18, 1997 N 66; Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation, dated June 18, 1997 N 61, taking into account changes and additions.
The rules for filling out a payment order will help bank clients save on the services of tellers in credit institutions and independently carry out the process of completing this important document.
In order for the money to go into the budget, it is necessary to correctly fill out the payment order for the transfer of one or another obligatory payment.
Sample payment order 2019: filling rules
The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n and have not changed compared to 2018. We have summarized these basic rules in a table:
| Payment field name (field number) | Paying taxes | Payment of contributions “for injuries” to the Social Insurance Fund |
|---|---|---|
| Payer status (101) | “01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent | "08" |
| Payer INN (60) | TIN of the organization/entrepreneur | |
| Payer checkpoint (102) | KPP assigned to the Federal Tax Service to which the tax will be paid | If contributions are paid by an organization, then its checkpoint is indicated. If the payer is separate division(OP), then in field 102 the checkpoint of this OP is placed |
| IP in field 102 put “0” | ||
| Payer (8) | Short name organization/OP, full name entrepreneur | |
| Recipient's TIN (61) | INN of the Federal Tax Service to which the tax is paid | TIN of the regional branch of the Social Insurance Fund to which the contribution is transferred |
| Recipient checkpoint (103) | Checkpoint of the Federal Tax Service to which the tax is paid | Checkpoint of the regional branch of the Social Insurance Fund to which the contribution is transferred |
| Recipient (16) | UFK by _____ (name of the region in which the tax is paid), and the specific Federal Tax Service is indicated in brackets. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 14 for Moscow)” | UFK by _____ (name of the region in which the contribution is paid), and the FSS branch is indicated in brackets. For example, “UFK for Moscow (GU - Moscow RO FSS RF)” |
| Payment order (21) | 5 | |
| KBK (104) | , corresponding to the tax/contribution paid | |
| OKTMO (105) | OKTMO code at the location of the organization/enterprise/property/transport OKTMO code at the place of residence of the individual entrepreneur Upon payment trade tax the OKTMO code is indicated at the location of the retail facility in respect of which payment is made this fee | OKTMO code at the location of the organization or OP/at the place of residence of the individual entrepreneur |
| Reason for payment (106) | Typically, this field contains one of the following values: “TP” - when paying tax/contribution for the current period; “ZD” - upon voluntary repayment of debts on taxes/contributions; “TR” - when repaying the debt at the request of the Federal Tax Service/FSS; “AP” - when repaying the debt according to the inspection report (before issuing a demand) |
|
| Period for which tax/contribution is paid (107) | If field 106 contains “TP”/“ZD”, then the frequency of tax payment established by law is indicated in one of the following formats: - for monthly payments: “MS.XX.YYYY”, where XX is the month number (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax on employees’ salaries for February 2019, you need to enter "MS.02.2019"); — for taxes paid quarterly: “QR.XX.YYYY”, where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid; — for semi-annual taxes (for example, Unified Agricultural Tax): “PL.XX.YYYY”, where XX is the number of the half-year (01 or 02), YYYY is the year for which the tax is transferred; — for annual payments: “GD.00.YYYY”, where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2019, you will need to enter “GD.00.2019”). If field 106 contains “TR”, then field 107 reflects the date of the request. If field 106 is “AP”, then field 107 is “0” | «0» |
| Document number (108) | If field 106 contains “TP”/“ZD”, then field 108 contains “0”. If field 106 contains “TR”, then field 108 reflects the number of the tax request for payment. If field 106 contains “AP”, then field 108 indicates the number of the decision made based on the results of the audit | «0» |
| Document date (109) | If “TP” is written in field 106, then the date of signing the declaration is entered in field 109. But, as a rule, by the time of payment the declaration has not yet been submitted, so payers put “0”. If field 106 contains “ZD”, then field 109 contains “0”. If field 106 contains “TR”, then field 109 reflects the date of the payment request. If field 106 contains “AP”, then field 108 indicates the date of the post-verification decision | «0» |
| Payment type (110) | “0” or UIN, if available | |
| Payment purpose (24) | Brief explanation of the payment, e.g. “Value added tax on goods (work, services) sold on the territory of the Russian Federation (2nd payment for the 3rd quarter of 2019).” When paying premiums for “injuries”, you must also indicate your policyholder registration number in this field | |
Please note that the table does not contain information that must be indicated in payment orders when transferring contributions for compulsory pension and health insurance, as well as contributions to VNiM. A separate material is devoted to payment orders for these contributions.
Payment order 2019: particularly important details
Certain payment order details must be filled out very carefully. After all, if you make a mistake in them, your tax/contribution will simply be considered unpaid. Accordingly, you will have to re-transmit the amount of tax/contribution to the budget, as well as pay penalties (if you discover the error after the end of the established payment period).
Here you will find a payment order form (sample) and detailed description fields for error-free filling, on which enrollment depends Money.
Sample payment order form and description of how to fill out the fields
Payment order form (sample) and detailed description of fields for error-free filling
Explanation of the meaning and description of how to fill out each of the fields of the payment order form
| Number | Name | Meaning |
| 1 | 2 | 3 |
| 1 | Payment order | Title of the document |
| 2 | 0401060 | Form number according to OKUD OK 011-93, class “Unified system of banking documentation” |
| 3 | № | Payment order number. The payment order number is indicated in numbers. If the number consists of more than three digits, payment orders when making payments through the Bank of Russia settlement network are identified by the last three digits of the number, which must be different from “000” |
| 4 | date | Date of drawing up the payment order. The date, month, year are indicated in numbers (in the format DD.MM.YYYY) or the number is in numbers, the month is in words, the year is in numbers (in full) |
| 5 | Payment type | In payment orders submitted to Bank of Russia institutions for payment by post or telegraph, it is indicated by “mail” or “telegraph”, respectively. In payment orders submitted for electronic settlements, “electronically” is entered in this field in accordance with the regulations of the Bank of Russia regulating electronic settlements. In other cases the field is not filled in |
| 6 | Suma in cuirsive | The amount of payment in words in rubles is indicated from the beginning of the line with a capital letter, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopeyka” (“kopecks”, “kopecks”) is also not is shrinking. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, and in the “Amount” field the payment amount and the equal sign “=” are indicated. |
| 7 | Sum | The payment amount is indicated in numbers, rubles are separated from kopecks by a dash sign “-“. If the payment amount is expressed in numbers in whole rubles, then kopecks can be omitted; in this case, the payment amount and the equal sign “=” are indicated, while in the “Amount in words” field the payment amount is indicated in whole rubles |
| 8 | Payer | The name of the payer of the funds is indicated. Additionally, the number of the client’s personal account, the name and location (abbreviated) of the servicing credit organization, a branch of the credit organization are indicated if the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an inter-branch settlement account, entered in the “Account” field. No." of the payer, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client, if the client's personal account number is entered in the "Account. No. of the payer and the client’s payment is made through the inter-branch settlement account, while the branch’s inter-branch settlement account number is not entered |
| 9 | Account No. | Payer's account number. The number of the payer’s personal account in a credit institution, a branch of a credit institution or in an institution of the Bank of Russia is indicated (with the exception of a correspondent account (sub-account) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the rules of accounting in the Bank of Russia or rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the payer is a credit organization or a branch of a credit organization |
| 10 | Payer's bank | 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, is indicated. If the payer of the funds is a credit institution, a branch of the credit institution, whose name is indicated in the “Payer” field, then the name of this credit institution , branch of the credit institution is indicated again in the “Payer’s bank” field |
| 11 | BIC | Bank identification code (BIC) of the payer's bank. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is indicated in accordance with the "BIC of the Russian Federation" |
| 12 | Account No. | Payer's bank account number. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is indicated, or is not filled in if the payer is a client who is not a credit organization, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia |
| 13 | payee's bank | 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 recipient bank, is indicated. If the recipient of the funds is a credit institution, branch of the credit institution, whose name is indicated in the “Recipient” field, then the name of this credit institution , the branch of the credit institution is indicated again in the “Recipient's Bank” field |
| 14 | BIC | Bank identification code (BIC) of the recipient's bank. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is indicated in accordance with the "BIC of the Russian Federation" |
| 15 | Account No. | Recipient's bank account number. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is entered, or is not filled in if the recipient is a client who is not a credit organization, 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 to a credit organization, a branch of a credit organization to an institution of the Bank of Russia for the issuance of cash to a branch of a credit organization that does not have a correspondent subaccount |
| 16 | Recipient | The name of the recipient of the funds is indicated. Additionally, the number of the client’s personal account, the name and location (abbreviated) of the servicing credit organization, a branch of the credit organization are indicated if the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an inter-branch settlement account, entered in the “Account” field. No." of the recipient, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client, if the client's personal account number is entered in the "Account" field. No. of the recipient and the client’s payment is made through the inter-branch settlement account, while the branch’s inter-branch settlement account number is not entered |
| 17 | Account No. | Recipient's account number. The number of the recipient's personal account in a credit organization, a branch of a credit organization or the number of a personal account in an institution of the Bank of Russia (with the exception of a correspondent account (sub-account) of a credit organization, a branch of a credit organization opened in an institution of the Bank of Russia), formed in accordance with the rules of accounting, is indicated. in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the recipient is a credit organization or a branch of a credit organization |
| 18 | Type op. | Type of operation. The code (01) is entered in accordance with the rules for maintaining accounting records in the Bank of Russia or the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation |
| 19 | Payment deadline. | Payment term. Not to be filled out before instructions from the Bank of Russia |
| 20 | Name pl. | The purpose of the payment is coded. Not to be filled out before instructions from the Bank of Russia |
| 21 | Essay. plat. | Sequence of payment. The order of payment is indicated in accordance with the legislation and regulations of the Bank of Russia, or the field is not filled in in cases provided for by regulations of the Bank of Russia |
| 22 | Code | Not to be filled out before instructions from the Bank of Russia |
| 23 | Res. field | Reserve field. Filled out in cases established by regulations of the Bank of Russia |
| 24 | Purpose of payment | The purpose of payment, the name of goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted on a separate line, or a reference is made to the fact that tax is not paid) may also be indicated, other necessary information may also be indicated, including deadline for paying a tax or fee, deadline for payment under the agreement |
| 43 | M.P. | Place for the payer's stamp. A seal imprint (if any) is affixed in accordance with the sample declared by the credit institution, branch of the credit institution or institution of the Bank of Russia |
| 44 | Signatures | Payer's signatures. Signatures (signature) of persons who have the right to sign settlement documents are affixed in accordance with the samples declared by the credit organization, branch of the credit organization or institution of the Bank of Russia |
| 45 | Bank marks | Notes from the payer's bank. The stamp(s) of the credit institution, branch of the credit institution or institution of the Bank of Russia, the date and signature of the responsible executor are affixed |
| 62 | Admission to the bank of payments. | Received by the payer's bank. The date of receipt of the payment order at the payer’s bank is indicated according to the rules established for the “Date” field |
| 71 | Debited from account plat. | Debited from the payer's account. The date of debiting funds from the payer’s account is indicated according to the rules established for the “Date” field |
| 60 | TIN | Payer's TIN. Indicate the payer's TIN, if assigned |
| 61 | TIN | Recipient's TIN. Indicate the recipient's TIN, if assigned |
| 101 — 110 | The information established by the Ministry of the Russian Federation for Taxes and Duties, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated in accordance with clause 2.10 of Part I of these Regulations |
New from 05/10/2017
In the instructions of the Bank of Russiadated July 5, 2017 N 4449-U, paragraph was added 4.1 of order 383-P.
Also in "Appendix 1" in details line 101 - 110:Column 1 is presented in a new edition ("101 - 109"); in column 3, paragraph two is declared invalid; etc.
Excerpt: "1.3. Supplemented by Appendix 13 as amended by the Appendix to this Directive.".
New from 02/24/2017
The Federal Tax Service of Russia, in letter No. ZN-3-1/978@ dated 02/15/2017, clarified the procedure for filling out field 101 of the payment order for the transfer of insurance premiums from 01/01/2017.
Federal Tax Service of Russia in letter dated 02/03/2017 No. ZN-4-1/1931@ forpayment orders for the transfer of insurance premiumsexplained the procedure for indicating codes in the “101” field.
New from 02/17/2016
Effective from 28.03.2016 Directive of the Bank of Russia dated November 6, 2015 No. 3844-U On introducing amendments to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. According to these changes, in payment orders for the payment of taxes and fees, insurance premiums, customs and other payments to the budget system of the Russian Federation, it is not necessary to fill in detail 110 - payment type.
Excerpt from Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for carrying out transfers”water of cash" (as amended by Bank of Russia Directives No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated November 6, 2015 N 3844-U).
Chapter 5. Settlements by payment orders
5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds by bank account payer or without opening a bank account of the payer - an individual to the recipient of funds specified in the order of the payer.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for payment order to on paper), payment order details numbers are established in Appendices 1 - 3 to this Regulation.
5.4. The payment order is drawn up, accepted for execution and executed in in electronic format, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation. (as amended by Bank of Russia Directive No. 3248-U dated April 29, 2014)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of the funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The order for the transfer of funds without opening a bank account of the payer - an individual on paper must indicate the details of the payer, recipient of funds, banks, transfer amount, purpose of payment, and may also indicate other information established by the credit institution or recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account for the payer - an individual - can be drawn up in the form of an application.
The form of the order for the transfer of funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipients of funds in agreement with the bank.
Based on the order to transfer funds without opening a bank account for the payer - an individual, the credit institution draws up a payment order.
5.8. An order to transfer funds without opening a bank account for the payer - an individual, transmitted using electronic means payment must contain information allowing to identify the payer, recipient of funds, transfer amount, purpose of payment.
5.9. Based on the orders of payers - individuals, a credit institution can draw up a payment order for the total amount and send it to the bank of the recipient of funds, to the recipient of funds agreed with the bank of the recipient of funds, to the recipient of funds using the register method or orders of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of these Regulations may be applied.
From this article you will learn:
By Order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n, further changes were made to the Rules for filling out payment orders (in order to improve automated procedures for processing information contained in payment orders, the rules for indicating information provided for in Appendices 1 - 5 to the Order specify in more detail the requirements regarding the reflection numerical values of the details (the number of characters (digits) in specific details is established, and it is also indicated that in the details all characters cannot simultaneously take the value “0”), i.e. the requirements for filling out the details of orders for the transfer of funds to the budget are specified. system of the Russian Federation), some of which came into force on December 13, 2015, the other will come into force on March 28, 2016:
By Order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n, from January 1, 2015, the requirements for indicating information in orders for the payment of taxes, fees, customs and other obligatory payments are changed:
Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n made the following changes to the rules for filling out payment orders, which must be applied from January 1, 2014:
In your payment order, instead of OKATO, from January 1, indicate OKTMO. And on March 31, a new requisite will appear - UIN code.
What is a payment order
- this is the main payment document with which the payer, an individual, individual entrepreneur or legal entity, transfers funds from his bank account or without opening an account.
Organizations and individual entrepreneurs use payment orders to pay for:
goods, works, services;
taxes, fees, contributions;
payments by legal entities and individual entrepreneurs in favor of their employees;
other payments.
The order can be submitted to the bank on paper or electronically, through the bank-client system (Internet banking, etc.).
Form (sample) of a payment order approved by Regulation No. 383-P
The new payment order form looks like this:
It looks impressive, especially when you consider how responsibly you need to approach the issue of filling out each field of the tax payment slip. The cost of a mistake is too high - these are upcoming disputes with officials about recognition of the fact of payment of the tax payment.
To prevent this from happening, let's figure out the order in which the payment order is filled out for each cell (column).
How to fill out a payment order
In order for the payment to reach the recipient, the payment order must be filled out correctly. At first glance, there is nothing complicated here, but in practice problems very often arise (especially in cases where the tax is recognized as paid) if the payment was made using a “defective” payment order. Therefore, in this article below we will talk about how everything should be done so that they do not arise in the future. To do this, you need to know what each payment field means.
The payment order form requires entering information and placing details on certain fields of the payment order in encoded form. This is necessary so that all participants (bank, payer, recipient) can understand such an order and can keep records of payments in an automated manner, quickly carrying out electronic document flow between all participants and other legal relations.
Regardless of who you send the payment to (in tax office or the supplier of the goods) in the right top corner the same number is indicated. This number is always the same and unchanged (0401060). And it means number unified form payment order, which is established by the Central Bank of the Russian Federation.
| field number Field value |
Filling procedure |
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3 |
The payment order number is indicated (except 0). The number is assigned by the payer in accordance with its established numbering order. The number can be assigned by the bank if the payment order is filled out by the bank for transfer transactions of individuals. According to Regulation No. 383-P, the payment number cannot exceed six digits. However, this restriction has been in effect since April 1, 2013. According to the previous procedure, payment identification in the Bank of Russia settlement network was carried out using the last three digits of the payment document number, which had to differ from 000 (Appendix No. 4 to the Bank of Russia Regulations on non-cash payments in the Russian Federation dated October 3, 2002 No. 2-P). During the transition period from July 9, 2012 to April 1, 2013, it is safer to avoid numbers 1000, 2000, etc. |
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4 |
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| 6
Suma in cuirsive |
The amount is written from the beginning of the line with a capital letter. The words “rubles” and “kopecks” are indicated in the appropriate case and are not abbreviated. Kopecks are indicated in numbers. Now the amount in words only needs to be filled in on paper bills. In electronic ones it is no longer needed. But until April 1, 2013, a transitional rule applies. In payment orders it is necessary to write down the amounts in the order established by the bank (clause 10.4 of Regulation No. 383-P). Currently, many credit institutions require filling out both amounts. Moreover, in “client banks” the amount in words is filled in automatically. If it suddenly disappears, then most likely the bank has simply switched to new rules for processing documents. There is no need to fill in the amount manually, but it would be a good idea to clarify this information in the bank. |
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| 7
Sum |
The amount is indicated in numbers, rubles are separated from kopecks by a “-” sign (for example, 7575-28). If the amount is in whole rubles, without kopecks, then 00 kopecks can be omitted, but the payment amount and the equal sign "=" (for example, 7575=) are indicated. In this case, kopecks are also not indicated in field 6 “Amount in words”. |
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| 8
Payer |
Entity:
Individual entrepreneur:
Individual:
An individual engaged in private practice in accordance with the procedure established by law
if the payment is made only through Russian banks - indicate the full name. in full (in the nominative case) and type of activity (for example, lawyer, etc.); if the payee's bank or intermediary bank is a foreign bank, then additionally indicate the address of residence/registration * . * Information about the address of location or place of residence is highlighted with the sign “//”. ** Information about the individual payer is highlighted with the sign “//” |
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| 9
Account No. |
The payer's account number is indicated (20-digit, for payments to bank accounts starts with 405, 406, 407, 408) |
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| 10
Payer's bank |
The name and location of the payer's bank is indicated (for example, the "Go and Find" Branch of OJSC "Nae*business", Nizhny Novgorod) |
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| 11 | Is affixed bank identification code (BIC) payer's bank. A BIC is assigned to each bank when it is opened Central Bank RF, and is entered into the specialized Directory of bank identification codes of settlement participants making payments through the settlement network of the Bank of Russia. |
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| 12
Account No. |
Correspondent account number of the payer's bank. If the payer is a client of the Bank of Russia, then the field is left empty. |
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| 13
payee's bank |
The name and location of the recipient's bank is indicated (for example, OJSC "Frivolny", St. Petersburg) |
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| 14 | The bank identification code (BIC) of the recipient's bank is entered. A BIC is assigned to each bank when it is opened by the Central Bank of the Russian Federation, and is entered into the specialized Directory of bank identification codes for settlement participants making payments through the settlement network of the Bank of Russia. |
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| 15
Account No. |
The correspondent account number of the recipient's bank is indicated. If the recipient is a client of the Bank of Russia, then the field is left empty. |
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| 16
Recipient |
These requirements of Regulation No. 383-P must be observed in payments to the counterparty. |
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| 17
Account No. |
The account number of the recipient of the funds (20 digits) is entered. |
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| 18
Type op. |
In this field (“Type of transaction”) the payment order code is indicated. Codes for payment and settlement documents are established by the Bank of Russia in the rules for maintaining accounting records in credit institutions. For a payment order, a code must be specified in this field 01 . |
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| 19
Payment deadline. |
The field is not filled in. | ||||||||||||||||||||||||||||||||||||||||||
| 20
Name pl. |
The field is not filled in | ||||||||||||||||||||||||||||||||||||||||||
| 21
Essay. plat. |
In the "Payment priority" field, one of the 6 priorities established by Article 855 of the Civil Code of the Russian Federation is indicated. Most often, payments by payment order involve specifying the following priority groups: 3 – payments to the budget, contributions to funds, salary transfers; 6 – settlements with other sellers and suppliers. |
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| 22
Code |
The field is not filled in. From March 28, 2016, the UIN can consist of 20 or 25 characters. |
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| 23
Res. field |
The reserve field is not filled in. | ||||||||||||||||||||||||||||||||||||||||||
| 24
Purpose of payment |
Indicated: purpose of payment, name of goods, works, services, numbers and dates of contracts, sales documents, other necessary information. From the new Rules it follows that payers fill out VAT as part of the payment at will. Previous rules required that VAT be highlighted as a separate line or that it be noted that no tax was paid. Banks still require that in the purpose of payment whether the amount includes VAT. Therefore, it is safer not to refuse such information. These requirements of Regulation No. 383-P must be observed - in all payments. |
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| 43
M.P. |
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| 61
TIN |
The TIN of the recipient of funds (if available) is indicated. From March 28, 2016, the recipient of tax payments and insurance contributions can have an INN of only 10 characters. The recipient's checkpoint () must consist of 9 characters. In this case, the TIN value cannot begin with two zeros. |
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| 62, 71 | Fields are filled in bank(indicate the date of receipt by the bank and the date of debit). | ||||||||||||||||||||||||||||||||||||||||||
Fields 101 – 110 of the payment order
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| 101 | Payer status is indicated: 01 - taxpayer (payer of fees) - legal entity; 02 - tax agent; 03 - federal postal organization that issued settlement document for the transfer to the budget system of the Russian Federation of taxes, fees, customs and other payments from foreign economic activity(hereinafter referred to as customs duties) and other payments paid by individuals; 04 - tax authority; 05 - territorial bodies Federal service bailiffs; 06 - participant in foreign economic activity - legal entity; 07 - customs Department; 08 - a payer of other payments who transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities); 09 - taxpayer (payer of fees) - individual entrepreneur; 10 - taxpayer (payer of fees) - a notary engaged in private practice; 11 - taxpayer (payer of fees) - lawyer who established a law office; 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise; 13 - taxpayer (payer of fees) - other individual - bank client (account holder); 14 - taxpayer making payments individuals; 15 - a credit organization (its branch) that has issued a settlement document for the total amount for the transfer to the budget system of the Russian Federation of taxes, fees, customs duties and other payments paid by individuals without opening a bank account; 16 - participant in foreign economic activity - an individual; 17 - participant in foreign economic activity - individual entrepreneur; 18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties; 19 - organizations and their branches that have issued a settlement document for the transfer to the account of the Federal Treasury of funds withheld from the earnings (income) of the debtor - an individual to pay off debt on customs duties on the basis of an executive document sent to the organization in in the prescribed manner; 20 - a credit institution (its branch) that has issued a settlement document for each payment by an individual for the transfer of customs duties paid by individuals without opening a bank account. Note: state fees value is indicated 08 - a payer of other payments who transfers payments to the budget system of the Russian Federation (except for payments administered by tax authorities). From 03/28/2016 (if one of the statuses 09 - 14 is indicated in the payment) and at the same time there is no unique accrual identifier (UIN) in the “Code” detail, then the TIN must be indicated in the field provided for it. |
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| 102 | The payer is indicated (if any). | ||||||||||||||||||||||||||||||||||||||||||
| 103 | The recipient's checkpoint is indicated (if available). From March 28, 2016, the checkpoint of the recipient of funds must consist of 9 characters. In this case, the checkpoint value cannot begin with two zeros. |
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| 104 | The indicator is indicated in accordance with the classification of budget revenues of the Russian Federation. From March 28, 2016, it is necessary to indicate 20 or 25 KBK characters (digits), while all KBK signs cannot simultaneously take the value zero (“0”). |
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| 105 | The code value is entered OKATO municipal formation in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division, on the territory of which funds from paying taxes (fees) are mobilized into the budget system of the Russian Federation. From January 1, 2014 in detail "105" of the payment order for the payment of taxes you will need to enter (All-Russian Classifier of Municipal Territories) instead of OKATO codes. In this case, you must indicate the OKTMO code of that urban or rural settlement (intra-urban territory of cities federal significance, urban district, municipal district), on the territory of which funds from paying taxes, fees and other payments are mobilized. If the tax is paid on the basis of a tax return, the OKTMO code must be indicated in the designated field in accordance with this tax return. In this regard, taxpayers and tax agents, starting from January 1, 2014, when filling out tax returns(before approval of their new forms) it is recommended to put in the “OKATO code” field (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585). In order to uniquely identify budget payments financial authorities subjects of the Russian Federation, together with the UFK and the Federal Tax Service of Russia, were instructed to update the table of correspondence between OKATO codes and OKTMO codes (letter of the Ministry of Finance of Russia dated October 9, 2013 No. 21-03-05/42211). It is better for organizations to clarify in advance with their inspection what codes to put on payments after January 1. From March 28, 2016, it is necessary to indicate the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or a settlement included in the municipal formation in accordance with OKTMO. The OKTMO code consists of 8 or 11 characters (digits), and all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”). |
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| 106 |
The indicator is indicated reasons for payment, which has 2 signs and can take the following values: The "payment basis" field can take the following values: "DE"- customs declaration; When making other payments to the budget system (for example, payment for services budgetary institutions administered by the authorities state power, some types of fines and state duties not administered by tax authorities) in this fieldis marked 0. According to the new rules, the “106” detail is supplemented with the following values of the payment basis: IN- repayment of investment tax credit;TL- repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied within the framework of a bankruptcy case; RK- repayment by the debtor of debt included in the register of creditors’ claims during the procedures applied in the bankruptcy case; ST- repayment of current debt during the specified procedures. |
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| 107 |
When paying tax payments: A tax period indicator is entered indicating the frequency of payment of the tax (fee) or the specific date of payment of the tax (fee). If payment is paid monthly, then the indicator has the form: When making customs and other payments from foreign economic activityin this field seems to be customs authority code. |
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| 108 |
The number of the document on the basis of which the payment is made is indicated. Depending on what value it has, the number of the following documents is indicated in field 108:
If an individual pays a tax (fee) on the basis of a notice filled out by the tax authority, then this field is filled with the value specified in the “Document Index” field of this notice.
When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this fieldis marked 0. From March 28, 2016, in field 108 of the order for the transfer of funds, the number of the document that is the basis for the payment is indicated. When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay a tax (fee) (the indicator of the basis of payment has the value “TP” or “ZD”), the document number is indicated in the indicator zero("0") |
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| 109 | The date of the document on the basis of which the payment is made is indicated in the format "DD.MM.YYYY". For current payments(the value (basis of payment) is equal to “TP”) the document date indicator indicates the date of the declaration (calculation) submitted to the tax authority, namely the date the declaration was signed by the taxpayer. If debt is repaid voluntarily for expired tax periods, in the absence of a requirement to pay taxes (fees) from the tax authority (the value of the payment basis indicator is equal to “ZD”), a zero (“0”) is entered in the document date indicator. In other cases, indicate the date of the document whose number is entered in field 108. in this fieldis marked 0.
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110 |
Rules for the design of field 110 of the payment slip from 01/01/2015, including the reduction in the number of required details. From this date, you do not need to fill in the details “110” - payment type” when issuing a payment order. Instead, 14 - 17 digits of the KBK will reflect the codes of subtypes of income, allowing you to identify the type of payment: 2100 - penalties on the corresponding payment; 2200 - interest on the corresponding payment. When paying tax payments: The payment type indicator is entered: When making customs and other payments from foreign economic activity: The payment type is indicated in the following values: When making other payments to the budget system (for example, payment for services of budget institutions administered by government bodies, certain types of fines and state duties not administered by tax authorities) in this field pis growing 0 . PE- payment of penalties; PC- payment of interest.In other cases, it will be necessary to indicate zero "0". Thus, when paying a tax (fee), including an advance payment, contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities, the value “0” is indicated in detail “110”. It is expected that this simplification will allow us to avoid errors that usually occurred when filling out this detail. |
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Sample filling in accordance with Rules No. 383-P:
A sample payment form was taken from the UNP website.
How to fill out a payment form when transferring taxes for other persons
In Letter No. ZN-3-1/1850@ of the Federal Tax Service of Russia dated March 17, 2017, the Federal Tax Service explained how to fill out the details of a payment document in case of paying taxes for other persons:
“TIN of the payer” – TIN of the payer whose obligation to pay tax payments, insurance premiums and other payments is fulfilled;
"KPP" of the payer - the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled;
“Payer” – information about the payer making the payment. For individuals - last name, first name, patronymic of the individual performing the duty of the payer to make payments to the budget system of the Russian Federation;
“Purpose of payment” – INN and KPP (for individuals only INN) of the person making the payment and the name (full name) of the payer whose obligation is being fulfilled. To highlight information about the payer, the “//” sign is used. These details are indicated in the first positions in relation to other additional information indicated in the "Payment purpose" field;
“Payer status” (field 101) – the status of the person whose obligation to pay tax payments, insurance premiums and other payments is fulfilled.
OKTMO codes
New version of the All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (taking into account changes from 1/2013 to 12/2013):
Volume 1. Central Federal District (RAR archive 1.5 Mb)
Volume 2. Northwestern Federal District (RAR archive 0.7 Mb)
Volume 3. Southern Federal District (RAR archive 0.3 Mb)
Volume 4. North Caucasus Federal District (RAR archive 0.2 Mb)
Volume 5. Volga Federal District (RAR archive 1.1 Mb)
Volume 6. Ural Federal District (RAR archive 0.2 Mb)
Volume 7. Siberian Federal District (RAR archive 0.5 Mb)
Volume 8. Far Eastern Federal District (RAR archive 0.2 Mb)
Information from the Ministry of Finance of Russia - Summary table of compliance of OKATO codes with OKTMO codes of the Russian Federation as of December 31, 2013
Where to indicate the UIN
On March 13, 2014, the Federal Tax Service of Russia published an Explanation “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (duties) to the budget system of the Russian Federation”:
Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n approved the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the Rules), which came into force on 02/04/2014.
Compliance with these Rules requires the mandatory completion of all details of the order for the transfer of funds for payment of payments to the budget system of the Russian Federation (hereinafter referred to as the order).
The form and details of the order correspond to the payment order given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”
For tax payers, budget revenue administrators, and all other preparers of orders, the Rules provide for the indication of a unique accrual identifier (hereinafter referred to as UIN).
The above-mentioned order of the Ministry of Finance of Russia provides for the indication of UIN from 03/31/2014- in the order details " ". Until March 31, 2014 The UIN is indicated in the " " requisite. If it is impossible to indicate a specific UIN value, zero “0” is indicated in the “Code” attribute.
Similar explanations on the procedure for indicating the UIN, if available, are contained in the letter of the Central Bank of the Russian Federation dated November 26, 2013 N 45-7-1/121.
Thus, there are situations when the UIN is missing.
What are these situations?
When transferring amounts of taxes (fees) calculated by legal entities and individual entrepreneurs independently on the basis of tax returns (calculations), the accrual identifier is the budget classification code (BCC), which is reflected in the payment order. A UIN is not generated when making tax payments by these taxpayers.
In connection with these circumstances and the need to comply with the provisions of the Rules on preventing legal entities and individual entrepreneurs from having blank details at their disposal, the order states:
until 31.03.2014 in the attribute " " (field 24) - " UIN 0///".
After information about the unique accrual identifier, which takes a zero value (UIN 0), a separating sign “///” is placed. After the dividing mark, the taxpayer can indicate additional information necessary to identify the purpose of the payment;
from 03/31/2014 in the attribute " " (field 22) - "0".
Taxpayers - individuals pay property taxes (land tax, property tax for individuals, transport tax) on the basis tax notice, sent by the tax authority, and the payment document (notice) attached to it in Form N PD (tax).
These documents are filled out automatically by the tax authority using software, including UIN. Moreover, as a UIN in payment document(notification) in Form N PD (tax) the index of the document is indicated.
If an individual wants to transfer tax payments to the budget system in the absence of a notification from the tax authority and a completed payment order (notice) attached to it, then he or she generates a payment document independently.
What opportunities are there for this?
A payment document can be generated using electronic service, posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.
Taxes can be paid in cash through a credit institution.
If a payment document (notice) in form N PD-4sb (tax) is filled out by an individual at a branch of Sberbank OJSC, the document index and UIN are not indicated. In this case, the payment document (notice) must indicate the surname, first name, patronymic of the individual, as well as the address of the place of residence or place of stay (if the individual does not have a place of residence).
Also, taxes can be paid by an individual through any other credit organization that can issue a full-format payment order. In this case, in field 22 "Code" indicate "0" or the index of the document assigned by the tax authority, if the individual has one.
Rules for filling out payment slips if tax payments are transferred by another person
Federal Law of November 30, 2016 No. 401-FZ in Article 45 Tax Code The Russian Federation has included a rule on the possibility of paying tax payments for a taxpayer by another person.
In this regard, rules for filling out payment slips have been developed, providing for the following:
in the "TIN" field of the payer, the value of the TIN of the payer is indicated, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled;
in the "Payer" field - information about the payer making the payment (name of the legal entity or full name of the individual);
in the "Purpose of payment" field - TIN and KPP (for individuals only TIN) of the person making the payment and the name (full name) of the payer whose obligation is being fulfilled. To highlight information about the payer, the “//” sign is used. These details are indicated in the first positions in relation to other additional information indicated in the “Purpose of payment” field;
in field "101" "Payer status" - the status of the person whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled.
When performing duties:
1. legal entity - "01";
2. individual entrepreneur - "09";
3. a notary engaged in private practice - “10”;
4. lawyer who established a law office - “11”;
5. heads of a peasant (farm) enterprise - “12”;
6. individual - "13";
7. taxpayer making payments to individuals - “14”.
The article was written and posted on February 5, 2013. Added - 10/06/2013, 12/22/2013, 01/14/2014, 01/26/2014, 03/15/2014, 12/10/2014, 03/21/2016, 12/22/2016, 03/28/2017