PP at the payment of the fine to the tax. How to make a payment order on the basis of the requirements for the payment of tax, collecting, penalties, fine. A sample of filling out a payment order for payment of fine in PF

These codes used in 2019 can be viewed by. It should be borne in mind that when paid fines, the 14-17th discharges of the CBC take the value of 3000 (with the exception of certain types of insurance premiums).

Let us explain the filling of other fields of the payment order to pay the organization or IP of your fine (the rules for information indication, Appendix No. 2 to the order of the Ministry of Finance of November 12, 2013 No. 107N):

Sample payment payments

The page shows an example of a payment order for payment of a fine for the 2018 Transport Tax Penalty.

Sometimes there is a need to fill a payment order upon request from IFTS. In 2018, it was earlier to make it necessary to take into account a number of moments. About them and will be discussed in our consultation.

Foundation for setting

When they talk about a payment order to solve the tax authority, imply the following situation:

It should be noted that to fill out a payment order to solve the tax authority, the same form is used as with voluntary repayment of current mandatory payments. It is fixed by the Regulation of the Central Bank of Russia of June 19, 2012 No. 383-p. This form has an index of 0401060.

It has its own characteristics to fill the payment order at the request of the IFNS in 2018. This concerns the fields that must be traditionally filled. The main nuances are discussed below in the table.

Determined the deadline for payment established in the requirement of taxes, fees, contributions that came from IFTS.

The format of filling this field should be strictly:

For example, if we are talking about the advance payment of the tax payment for the 2nd quarter of 2017, the field 107 should be like this:

Payment ID (UIP)

Also special attention We must show to the field 22 - "Unique Payment Identifier" (UIP). It consists of 20 or 25 characters. By general rule WIP needs to be reflected in the ward only if it is installed by the recipient. In addition, the latter must bring its value to the payer (paragraph 1.1 of the instructions of the Central Bank of the Russian Federation of July 15, 2013 No. 3025-y).

When listing sums current taxes, fees, insurance premiums calculated by the payer independently, the additional identification of such payments is not needed. In this case, the identifiers serve KBK, TIN, PPC and other details of payment orders. In the field 22 "Code" is enough to specify "0". At the same time, the bank:

At the same time, filling out a payment order at the request of the IFNS for 2018 obliges to transfer the WIP value to the payment, which should be specified in the required requirement.

Otherwise, the filling of the fields of payment order at the request of the IFTS does not have fundamental characteristics.

When necessary payment order To a penalty for the decision of the IFNS of 2018, it should be remembered that in the CBC numbers from the 14th to 17th will be 3000. In addition:

These are mostly all the features of the payment of the fine in the IFST payment order in 2018.

Payment order for foam in 2017-2018 - sample

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A sample payment order in 2017-2018 - penalties with it will be able to pay those who raped compulsory payments (taxes, fees, contributions). In this article we will talk about the features of the design of payments on the payment of penalties.

We have prepared for you a video structure to fill the payments on the payment of penalties.

Payment of foam payment orders in 2017-2018

First of all, we recall that through penalties, the timeliness of mandatory payments is ensured. At the same time, the penalty is not a sanction, but a security measure.

Read more about Tax Points in this article.

The payment order for penalties has both similarities with the Basic Payment payment (it put the same payer status, indicate the same details of the recipient, the same income administrator) and differences. On the latter, we will stop more.

So, the difference is the 1st - CBC (field 104). For tax fans, there are always your code. budget classification, in the 14-17th discharges of which indicates the code of the infection - 2100. This code is associated with a significant change in filling out payment orders: since 2015, we no longer fill the field 110 "Payment Type".

Previously, in the payment of the penalties, it was affixed by cipher penetration. Now we leave this field empty, and the fact that it is precisely penalties, you can understand just from the CBC.

In 2017-2018, the rules for filling orders for fees were not changed.

Foundation of payment - 2nd Feature of payments

The 2nd difference between payments - the basis of payment (field 106). According to current payments, we put TP here. The following options are possible on the foam:

1. We independently counted the pencils and pay them voluntarily. In this case, the foundation of the payment will most likely have a ZD code, that is, voluntary repayment of debt on expired tax, calculated (reporting) periods in the absence of the requirement of the IFSN, because we, as a rule, we list not for the current period, and for the past.
2. Payment of penalties at the request of the IFTS. In this case, the foundation of the payment will be viewed by TP.
3. Transfer of penny based on an act of verification. This is the basis of payment an up.

Feature 3rd - Field 107 "Tax Performance"

Depending on what has served as the basis for the payment, this field will differ and filling out:

• With voluntary payment of the penalty (the foundation of the HR) hereina will be 0, because penalties do not have frequency of payment, which is inherent in current payments. If you list the penalty for some 1 specific period (month, quarter), it is worth specifying it, for example, MS.02.2018 - Penios for February 2018.

How to specify the number and date of the document - the basis of payment of pennel

If you pay penny yourself, in the fields 108 "Document number" and 109 "Document Date" put 0.

In the 109 field, specify:

A sample payment order for payment of the Peni in 2018 can be viewed and downloading on our website:

If penalties - on contributions

All of the above features of payment payments since 2017 also refer to the payment of penalties on insurance premiums that have become tax payment from this year.

On the order of registration of payment orders for insurance premiums, find out from this material.

However, these changes did not affect insurance contributions from accidents, and penalties on them, like these contributions themselves, are being paid to the social. When paying in FSS and contributions, and the penalties on them in the fields 106 "Foundation of the Payment", 107 "Tax Performance", 108 "Document number" and 109 "Detament Date" are added 0 (PP. 5, 6 of Annex 4 to the order of the Ministry of Finance of Russia from 12.11.2013 № 107N). And if the penalty is paid at the request of the Fund and on the act of verification, their details are given in the appointment of payment.

The payment order for payment of the penalty is made in the same way as payment on the payment of taxes (the same payer status is indicated, the same details of the recipient and the same income administrator).

Payment for taxes and fees is paid according to a separate CBC, in the 14-17th discharges of 14-17 which indicates the code of the subspeck of income - 2100. In a special procedure, separate fields of payment on the transfer of penalties are filled in a special procedure. ).

Learn the first on important tax changes.

How to make a payment order on the basis of the requirement of tax pay, collection, penalty, fine

What is the requirement to pay tax, collecting, penalties, fine

According to Article 69 of the Tax Code of the Russian Federation, the FTS may send a requirement to pay tax, collecting, penalties, a fine, if the taxpayer missed the amount of tax, did not pay the tax or did it later than the established period, as well as in other cases of tax offenses.

The requirement is compiled as a table, which indicates the amount of the tax debt, the size of the penalties and fines. There is also a deadline for execution of the requirement, as well as measures to collect tax and ensure the fulfillment of the obligation to pay the tax, if the taxpayer does not repay the debt. Form Requirements on the payment of tax, collection, penalties, a fine approved by order of the Federal Tax Service of the Russian Federation of 01.12.2006 N SAE-3-19 / [Email Protected]

Example requirements
Payment of arrears and penalties



How to make a payment order

For each line of the requirement, you need to form a separate payment order. This can be done manually - transfer data from the received requirement in the field of 24 and 104-109 of the payment order.



Filling the payment, you can use this table that will tell you how to specify in each field. Be careful when making data - an error Even in one digit will lead to the fact that the money of the organization will not fall as appointment, and the debt will not be repaid.

Full instructions, how to form a payment order, you can read on the online accounting website.

The second option to prepare the payment - to form it automatically. This feature has recently available to contour users.

Having received an electronic requirement to pay in Externe, notify the FTS, clicking on the "Send to the FNS receipt" button. Then proceed to the formation of the payments: follow the link "Create payment" and enter the name of your bank and the current account. All other data from the requirement system itself will substitute in the appropriate payment order fields. You can also choose what type of debt to make payment, and if necessary, change the amount of payment.

You can create a finished payment by either in Word format and then print, or download a special text file to then download to the Internet bank.





How not to pay extra

When processing the requirement, it is important to know about the feature of the specification of the amounts in the "Unswatch" field. If the amount in it is with an asterisk, it is not necessary to pay - this information is reference.



When you form a payment order in the externity, you will never turn on the amount with an asterisk by an error. This amount will be in the overall list, but it is impossible to choose it to form a payment order.

Payment order for foam in 2017: sample

Articles on the topic

When the company does not pay taxes on time, it has to pay penalties. To pay them, make a separate payment order for foaming in 2017. The sample will help you make a document faster.

Download a sample of payments on the penalty in 2017 \u003e\u003e\u003e

Check in the payment order details

IN penios payment order in 2017 (sample At the end of the article), put the same status of the payer and the recipient details as in the tax payment. Payment order for payments is different from tax payments:

Urgent news from the Central Bank of the Russian Federation: banks were forbidden to accept payment orders with such words in the appointment of payment \u003e\u003e\u003e. Read the details in the Russian Tax Courier magazine.

• cBC value.
• the basis of payment. In the payments on the pencils, it is indicated by a long debt repayment. Tr - payment of penny on demand. Ap - payment of penny on the act of verification.
• specifying the tax period. If the company voluntarily pays penalties, and on the act of verification, it is set to zero. If on demand, then the TR is indicated. If the company pays penalties for a specific month, then payment order for foaming in 2017 Put the period - MS.07.2017.
• by specifying the number and dates of the document. If the company voluntarily pays the penalty, then in the details "document number" and "Document Date" put zero. If on request, then the number of the document is set or decisions about attracting. The sign "no" is not put. In the date of the document, TR is set, if on demand, AP, if by decision on attracting.

Since 2015, the field 110 "Type of Payment" is not filled. This field remains empty. You can determine the purpose of payment by the CBC.

What kbk indicate in the payment when paying a fine, look in the article "The tax authorities told how to correctly fill out the payment on the penalty"

Payment order for money in 2017 on contributions

If the company pays the penalty against contributions voluntarily, then sip the value of zero in the fields (paragraphs 5, 6 of Annex 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107N):

• "Foundation of payment";
• "Taxable period";
• "Document Number";
• "Document Date"

When making a payment order for foaming in 2017, on demand, specify the requisites and act of verification in the appointment of payment.

Penches are calculated by the formula:

amount number

The amount of penalty \u003d unpaid X days of refinancing Central Bank

in time of the delay tax 300

How to fill out a payment on ndfl

In order for money to be in the budget, it is necessary to correctly fill out a payment order. Otherwise, money will not come to the desired account and will be taken into account as another payment or are classified as unclear. The rules for completing the payment order are registered in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The form 0401060 is used in Appendix 2 to the Regulation of the Bank of Russia dated 19.06.2012 No. 383-P. Sample fill payments NDFL 2018 you will find below.

Form 0401060 form



When you pay

The tax payment must be carried out no later than one working day following the day of income issuance (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation). The exception is made for vacation and hospital: the tax should be paid for them no later than the last day of the month in which the employee issued appropriate funds.

Consequently, if you list the personal income tax with the salary for the previous month and from the holidays for the current month, then on the salary, and on the selling NDFL, you need to fill your payment order (a letter of FTS dated July 12, 2016 No. ZN-4-1 / [Email Protected]).

How to fill out a payment order for taxes

The amount indicate in full rubles. The rule is true: Taxes in the budget List in full rubles, rounded a penny according to the rules of arithmetic: if less than 50 kopecks - throw them away, and if more - round up to a full ruble.

All fields are required to fill. The date and amount of write-off are indicated by numbers and in words. Payment orders in chronological order are numbered.

Each of its field has been assigned its number. We will analyze the rules in more detail.



In the 101 field, the payer status must be affixed. When paying NDFL public sector entity It is a tax agent, so we indicate the code 02.

In the column "Recipient", indicate the "Office of the Federal Treasury for the Relevant Region", in brackets - the name of the tax inspectorate. In other graphs, the INN is indicated, the Inspection PPC.

Another important propuls is the CBC code, in a payment order for this you need to fill the special props - field 104.

In requisition 21, the order is indicated. It is determined in accordance with 855 tbsp. Civil Code. When transferring the tax, the values \u200b\u200bof "3" and "5" can be indicated. They determine in what order the bank will conduct operations if money On the account of the organization is not enough. With a monthly listed inclination, the NDFL in field 21 indicates the value "5". If we list the tax on the requirement of the IFTS, then indicate the value "3".

In the field 105, OCTMO is indicated in accordance with the All-Russian Classifier, which is approved by order of Rosstandard from 14.06.2013 No. 159-art. From 04/25/2017 in payment orders, you must specify an 8-digit OCTMO code.

The field 106 is intended to identify the payment on its target orientation. The bases are indicated by the letter code:

• TP - for current payments;
• Health - for debt, repulsed voluntarily;
• Tr - debt redeemed at the request of the controlling authorities;
• Ap - arreed, redeemed on the basis of an audit act before issuing the inspection requirement.

If it is impossible to specify the value of the indicator 0.

In the field 107 it is necessary to indicate the frequency of payment tax amount or a specific date. Periodicity is, in fact, the tax period for which money is listed. Maybe: once a month, a quarter, once in a half or a year. For the listing for October 2018, you must specify "MS.10.2018".

In details 108 spelled "0". The exceptions are cases of repayment of debt at the request of the controlling authorities. Then you need to put it number.

The field 109 indicates the date of signing the declaration of the paid tax or "0", if the tax is transferred to the budget earlier than the declaration. In the event of repayment of debt at the request of the tax authorities, its date is indicated in this field.

Sample payment order NDFL in 2018

Payment of foam payment order in 2018

Such a payment order has both similarities with usual (it put the same payer status, the same details of the recipient, the same administrator of income) and differences are indicated. On the latter, we will focus more, and then we give a sample of payments on PFFs 2018.

The first difference is the CBC (requisite 104). For tax fate, there is always your budget classification code, in the 14-17th discharges of which indicates the code of the subspeck of income - 2100.

The second difference between the payment order for foaming - props 106. The following options are possible:

• Unidentified themselves and pay them voluntarily. In this case, the base will have code of ZD, that is, voluntary repayment of debt after expired tax periods In the absence of the requirement of the IFTS.
• If you pay at the request of the IFTS. In this case, the base will have the form of TR.
• List on the basis of an audit act. This is the basis of payment an up.

The third difference - props 107. Its value depends on what has served as the basis for payment:

• With voluntary payment - "0". If you list the penalty for some one specific period (month, quarter), it is worth specifying it, for example, MS.02.2018 - Penios for February 2018.
• When paying at the request of the tax authorities (the basis of TR) - the period specified in the requirement.
• When repaying the penalties according to the verification act (the base of the AP) also put 0.

If you pay penny yourself, in the fields 108 and 109 put 0.

In all other cases, in the field 108, give the document number - the foundation of the payment (for example, requirements), while the sign "no" do not put. Unemployment benefit This manual is a form of support for unemployed citizens. It is paid regularly, but not constantly, but within a certain period. And the right to it have [...]

Today, penalties are interpreted by tax authorities as a measure that stimulates taxpayers to pay taxes and contributions.

They can be paid both at the request of the controlling organs and voluntarily.

The taxpayer who makes the payment independently, without a reminder of tax authorities, charges the amount of penalties in accordance with paragraph 7 of Art. 45 NK RF.

Legal entities are calculated at the rate equal to:

• 1/300 Refinancing rates established by the Central Bank of the Russian Federation, from the amount of the payment not paid for every day of delay in a timely time - for the first 29 days of late;
• 1/150 From the refinancing rate established by the Central Bank of the Russian Federation - for the entire subsequent time.

Entrepreneurs and saline are calculated in the amount of 1/300 from the refinancing rate established by the Central Bank of the Russian Federation, for the entire period of delay.

What is important in the KBK? Sample Filling In Plaga

The payment order for foaming in 2019 - 2020 is issued in accordance with the order of the Ministry of Finance of the Russian Federation "On approval of the rules for indication of information in details" dated November 12, 2013 No. 107n (hereinafter referred to as Order No. 107n).

The main distinguishing feature of the payment order for the payment of the penalty is the CBC code affixed in the field (104).

This is a 20-digit code of a budget classification that shows which budget and what kind of income is sent to the listing.

Code discharges from 14 to 17 show the type of payment listed in the budget. This indicates the value of 2100.

CBC list see in our collection "CBC 2019-2020".

Another props that will help accurately identify the type of payment transferred is the field (110). Regardless of whose initiative, payment is made, it indicates "ne".

A sample payments on the payment of penity can be downloaded on our website by reference.

Filling out payment on the payment of penalties at the request of the tax

If the penalty is paid at the request of the inspection bodies, then the "Tr" code is indicated in the field (107).

Do not know your rights?

In the details of the payment period of payment "(field (108)) indicates the lisitation period established in the requirement.

This is a 10-digit code in the format "XX.HX.Hhkhh". The procedure for filling the field is defined paragraph 8 of Annex 2 to the order No. 107n:

• the first 2 categories are a month, quarter or year for which the payment was overdue;
• 4-5th discharges - its sequence number;
• 7-10th - a year in which the payment was overdue.

The field (108) indicates the number of the IFSS requirements, and in the field (109) - the date of its placement.

If the penalty is listed on demand in which 20 or 25-digit uin code is specified, then it is indicated in the field (22), in other cases there is placed 0.

Registration of a payment order in the IFTS on the payment of penalties voluntarily or on the act of verification

When making a payment order for foams in the IFTS on the basis of an act tax audit In the field (106) it is necessary to indicate "AP".

In this case, in the field (107), which shows the period for which penalties are listed, it is placed 0, because the payment of penalties on the act of verification does not have frequency.

The next important props - field (108). It contains the number of the act, on the basis of which penalties were accrued.

In the field (109), the date of the decision on their accrual fits on the basis of which the payment is filled. The indicator should be specified in the format "XX.HX.HHXX" according to paragraph 10 of Annex 2 to the order number 107n.

In the field (22) put 0.

Payers that voluntarily listed the penalties accrued in case of delay in payment, in the field (106) put the code "ZD". He talks about the payment of payment precisely for the past periods (after all, the fact of their appearance itself shows that the payment period was missing).

Penios can be charged for a late payment of some particular payment or accumulate from the period by the period. In the first case, the period in the field (107) indicates the period for which the tax was inexplying, in the format of "XX.Hhh.hkhhh", is set in the second.

In the fields (108) and (109), with voluntary repayment of penalties based on the reconnaissance Act, the number and date of the act of reconciliation are indicated. With independent calculation in both fields, 0.

In the field (22) should also be 0.

On the order of filling in the fields of payment order, not only the type of payment transferred to the IFTS (taxes, penalties, fines), but also the reason that prompted the taxpayer to this (the requirement for the payment of the tax, the act of verification or reconciliation of payments). These features are important to remember when filling out the document.

Violation of traffic rules, perfect on the service car, and recorded by the inspector of the road patrol service or video surveillance cameras entails the compilation of the protocol and the imposition of a fine to the enterprise, which is owned by the traffic police, vehicle.

Drawing up a protocol on a service car

It is indisputable that a legal entity, i.e. - Organization, can not manage the car owned by it. However, in the event of a fixation of a traffic accident with a service car, the DPS inspectors, as a general rule, make up a protocol on a legal entity, regardless of who managed to them at the time of the offense.

In such a situation, the action of inspectors are legitimate, because they make up the protocol, based on the provisions of paragraph 1 of Art. 2.6.1 The Administrative Code of the Russian Federation, which establishes that in the event of a fixation of the administrative offense in the field of traffic rules (including with the use of service machines), the owner of the vehicle is involved.

Resolution issued: it's time to pay bills

After drawing up a protocol on violation of traffic rules, the owner, information about which is mandatory indicated in the document, must pay the penalty imposed on it. For legal entities, such payment is provided by means of a payment order for paying from the current account of the vehicle owner.

The legal entity imposed on the organization is obliged for 60 days from the date of the deadline established to appeal the prescription, that is, no later than 70 days from the date of the decree on the administrative offense (10 days of appellate and 60 days for payment - Art. 32.2 COAP RF). Violation installed deadlines Payment entails for a legal entity responsibility, within the limits provided for by the norms of Part 1 of Art. 20.25 Administrative Code.

Particular attention should be paid to the correctness of the filling of payments, since the transfer of funds to the payment of a fine on erroneous recipritions does not guarantee that funds will go to the budget. Consider how to fill out a payment order to the traffic police fine.

Filling out payment order: traffic police fine

As with the filling out of other payment documents on the payment of budget payments, the execution of payments for a penalty for an administrative offense are distributed general provisions Appendices number 2 to the order of the Ministry of Finance of the Russian Federation No. 107n from 12.11. 2013

Consider what information it is necessary to indicate the main payment details if the payment on which the payment order is filled is fine traffic police.

To mandatory details that should be made to the payment order for the payment of a fine in the traffic police, and on which special attention should be paid when filling out the payments include:

• payer status - when specifying data in the 101 payment field, enter the value "01";
• type of operation - In the 18 document field, you must specify the content of the "01" props;
• the code - in the 22 payment document field, it is necessary to put the UIN-identifier code in which the data specified in the decree on the offense is encrypted (specified as a document number);
• KBK - To pay a fine in the traffic police, it is necessary to put the value of the budget classification code in the payment field 104. For example, for a fine for a traffic violation of the road safety, the code "18811630020016000140" (Article 12.1-12.21; Article 12.22-12.321; Article 12.361-12.37 of the Administrative Code) is provided; For a fine for violation of the rules for the transport of large-sized in federal highways (Article 12.211 of the Code of Administrative Code of the Russian Federation) - "18811630011016000140", etc.
• OKTMO - The field 105 indicates the code of the municipality. However, it should be noted that it should be indicated not to the code of the municipality, where the legal entity is registered and the vehicle belonging to it, and the formation to which the Division of the traffic police that has written out a fine is owned;
• Purpose of payment- In the field 24, a "penalty for an administrative offense in the field of road safety" should be made and specify the props of the Protocol.

In the fields 106 - 110 of the payment order, the payer indicates the value "0".

Payment details for which the fine should be paid, can be clarified by]]\u003e site]]\u003e traffic police. To do this, you need to open the "State Traffic Inspectorate" tab, then choose "Departures of the State Automation", then you need to find a unit that discharged a fine (it is indicated in the protocol). On the page of this unit, you need to enter the item "Execution of administrative legislation". There will also be indicated all the necessary details and the CBC for all possible fines in the traffic police.

In 2017, changes in the design and preparation of payment documents were introduced to transfer taxes and insurance premiums. Below are the rules for filling the fields. new payment order - Bottles - to transfer taxes NFFL, UNVD, USN and insurance premiums in the FTS of the Russian Federation and the FSS - social. As well as the use of CCT in non-cash calculations.

New payment order - payment in 2020

When paying taxes and insurance contributions to the budget, use typical blanks of payment. The form and field of the payment order, the numbers and names of its fields are given in Appendix 3 to the Regulation approved by the Bank of Russia of June 19, 2012 No. 383-p.

What does the estimate of the estimates need to be filled in the payment? Rules for completing new payment orders in 2020 when transferring tax payments to the budget approved by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n . These rules apply to all who lists payments in budget System RF:

• payers of taxes, fees and insurance premiums;
• tax agents;
• customs payers and other payments in the budget.

The activities of the organization depends on the reason why the inspection froze the bill. For example, if the accounts were blocked due to non-fermentation tax Declaration, it must be submitted or confirmed that it was previously filed.

Kassa needed with all non-cash calculations

Changed the requirement at which methods of calculations it is necessary to apply the CCT. The law appeared the concept of "cashless settlement procedures". Before the amendments, it was necessary to apply the CCT only in cash payments and cashless payment using electronic payments (ESP). The definition of ESP is in the law of 27.06.2011 No. 161-FZ "On National payment system" This, for example:

• bank card;
• any electronic wallets;
• online bank, etc.

CCC with cashless calculations: what has changed

The CCP is used when receiving or paying funds using cash and (or) electronic means of payment for sold goods performed, the work performed, the services provided ...

The CCP is used when receiving (receiving) and pay cash in cash and (or) in cashless procedure for goods, work, services ...

From July 3, 2018, the law requires the use of the CCP in any way of cashless payment. For example, when paying for a receipt or payment order through a bank. But additionally, the checks will be published only from July 1, 2019. Non-cash payments other than electronic funds, freed from the CCT until July 1, 2019 (clause 4 of Art. 4 of the Law of 03.07.2018 No. 192-FZ).

Do I need to use the CCC now with non-cash calculations with individuals?

Yes need. From July 1, 2018, it is necessary to apply CCT, but only when calculating using electronic means of payment. For example, when paying through electronic wallets and online bank. According to new methods of non-cash payment, there is a delay before July 1, 2019. That is, when paying for receipts and payment orders, throughout the operator in the CCC Bank, it will be necessary to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of 22.05.2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of 03.07.2018 No. 192-FZ.

Is it necessary to use a CCT with cashless calculations with organizations and IP?

No, with non-cash calculations with organizations and IP, it is not necessary to use CCC in principle. Exception - calculations with the presentation of the electronic means of payment. For example, when calculating the card. If the calculations pass through the client-bank system, then the CCT is not required. This is non-cash payment without the presentation of the electronic payment. This is stated in the law of 05/22/2003 No. 54-FZ.

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From June 1, 2020 new codes

The Central Bank of the Russian Federation approved the codes of the income type, which will need to be indicated in payment documents on the payment of salaries and benefits to employees. The Bank of Russia approved the following codes for various types of income:

• "1" - when translating wages and other revenues in respect of which restrictions of retention sizes are established;
• "2" - when transferring funds to which penalties cannot be drawn;
• "3" - when transferring funds to which the restrictions are not applied.

The income type code is not specified when transferring non-income cash in respect of which restrictions and (or) are established for which the penalty cannot be addressed.

The code is indicated in the details of 20 "Naz. Pl. " payment order.

Note:

According to the new rules, the Bank cannot ask the client to clarify the content of the payment. This means that the Bank from June 1, 2020 is formally entitled to refuse due to any error in the payment (). An error can be corrected only if there is an internal bank instruction that allows you to request a refinement from the client. For late payment due to inaccuracies in payment, counterparties will have to pay a penalty or legal interest, and the IFTS - penalties.

New rules for filling out payment orders for personal inciping NDFL from August 1, 2016

As explained by the FTS, if the legislation provides for more than one tax payment and, at the same time, for each of the deadlines, the specific date of payment of payment is established, the taxpayer must form a separate payment for each of the deadlines. After all, the deadline for transferring the tax set by the law should be specified.

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Fill out the payment order fields correctly

In new payment orders 2020 on payment of taxes and insurance premiums The budget needs to be indicated:

When transferring insurance premiums in field 101 Specify status 01 for employers and 09 for IP (previously 08).

In field 104 This indicates the value of the CBC.

In field 105 OKTMO code is written. Code size has 8 characters (for municipalities and interressent territories) or 11 signs (for settlements).

In field 110 When transferring taxes since 2015, it will not be necessary to fill in the field "110" indicate in it the type of payment (penalties, interest, fine, debt). Type of payment of tax authorities and funds can be identified by the CBC.

Payment amount in words field 6 indicated only in payments on paper, in electronic version The amount is not affixed.

In field 20 Specifies the code assignment of payment order payment. For example, the employee who needs to be indicated on June 1, 2020

In field 21 "" You need to write a digit 5 , and before 3.

Note: Changes are made in. The bank should not refuse to accept a paper payment order if it is incorrectly filled with the requisition of the "Trement". Esley yours servicing bank Refused to fulfill the payment for this reason, this can be reported to the Central Bank. (Letter from the Ministry of Finance from 04.10.2017 No. 05-09-06 / 64623)

In field 22 Requisite " The code"Order of the transfer of funds is indicated unique identificator Accrued WIN.
Writing instead of Win value 0 if the payment you list yourself, and not on demand.

The requirement to fill the requisite "Code" applies to orders on the transfer of funds, the forms of which are established by the Regulation of the Bank of Russia No. 383-p.

Note: Clarified what the Uin value to put the code to the details in the payment order field 22.

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Payment of taxes for third parties: how to fill out the payment

Since November 30, 2016, the possibility of transfer to the tax budget for another person (both legal and physical) appeared. FTS told.

Legal entities can list taxes from their account for other organizations, and leaders have the right to repay tax obligations Companies at the expense of their funds. This is true for fees, penalties, penalties, insurance premiums and applies to payers of fees, tax agents and a responsible participant in the consolidated taxpayer group.

Note: The Federal Tax Service of Russia in the letter dated January 25, 18 told how in such cases it is necessary to fill in the fields "Inn", "PPC" and "payer" of payment documents.

In filling out the field of payment 24 « Purpose of payment»The following information is indicated related to the transfer of funds to the budget and extrabudgetary funds.

For example, when paying insurance premiums in this field, you can specify a short name extrabudgetary fund (FSS, FFOMS or PFR) and registration number Organizations.

If tax lists, specify the name of the tax and for which period it is paid. For example: "Payment of VAT for the first quarter of 2017", "Payment of income tax for the first quarter of 2017."

At the same time, the total number of signs in the "Purpose of Payment" field should not exceed 210 characters (Appendix 11 to the Regulation approved by the Bank of Russia of June 19, 2012 No. 383-P).

For your information

When transferring insurance premiums for current periods in the "Purpose of payment" field, be sure to specify a month for which contributions are paid. Otherwise, if the organization has overdue debts, the tax will send the funds received for the repayment of this arrears.

If the payment order for the transfer of insurance premiums does not allow to determine the purpose of payment and the period for which payment is made, then, first of all, the fund credits are credited to the repayment of debt formed earlier. And only after that the remaining part of the amount will be counted at the expense of current payments.

Individual entrepreneurs (IP) When filling out the payments, new payment orders 2020 should also indicate the address of its registration or place of residence, enclosed in the symbols "//".

In field 8 The Entrepreneur's payments fill in the name, name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or address at the place of stay (if there is no place of residence). Before and after information about the address, you must put a sign "//".

Example: Petrov Ivan Petrovich (IP) //G.Moskva, Petrovka 38, Cab.35 //

Put the checkpoint and octo separed divisionfor whose employees the company lists the NDFL

Letter of the Federal Treasury Time from 01.01.2014 to 03/31/2014 appointed by the transition period, during which the Uin can indicate, but not necessarily. From April 1, 2014, the procedure for specifying identifiers will be required.

Number of characters in fields 8 and 16: "Payer" and "Recipient" should not be more than 160.