Samples of filling payment orders. Payment order: sample

Periodically, citizens and organizations are required to fill out payment orders. Drawing up the relevant documents is strictly regulated by law. Therefore, it is highly recommended to follow the criteria established in legal acts. What is the specificity of the formation of payment orders, through which the organization or individual carries out transactions on taxes, fees, fees and other grounds?

Follow the rules of the law

The legislation that regulates the formation of financial documents in the Russian Federation changes quite often. Therefore, before studying the patterns of filling out payment orders, it will be useful to pay attention to a number of important provisions in legal acts relevant to the relevant procedure. Among the key sources today is the Order of the Ministry of Finance of the Russian Federation No. 107n of November 12, 2013, which approved the rules for specifying information in payment orders. Which provisions of this source of law deserve special attention?

For example, in field 101 of payment orders, firms that have the status of a tax agent must indicate the corresponding status, namely 01 or 02.

If there is a question about the need to transfer insurance premiums - to the FIU, the FSS and the FFOMS - then the status should be 08. It used to be indicated only when transactions were made in the FSS.

The most important innovation is that in field 105 it is necessary to specify not OKATO, but another props - OKTMO.

Another notable innovation, introduced by the order of the Ministry of Finance - UIN. It is indicated in the field 22 of the payment order. To find out the correct UIN, you need to consult the territorial department of the Federal Tax Service at the place of business of the organization.

The procedure for specifying the type of payment in field 110 is considerably simplified. In accordance with the above-mentioned order of the Ministry of Finance, there are 3 possible options for specifying the relevant requisite - PE (tax penalties to the budget), PC (interest on charges) or 0 (other fees).

Another important innovation, approved by the authorities - in a single payment can be specified only one BCF.

The situation with the requisite in field 106 is interesting, in which the grounds for payment are fixed. It is supplemented by such items as repayment of the investment loan (or ID), arrears in the course of bankruptcy (TL, RK), current debts (ST).

In the fields reflecting data on the payee, it is necessary to indicate the full or abbreviated name of the subject. Many lawyers, forming for their clients an example of filling out the payment order of the PI, pay attention to the fact that the entrepreneur needs to indicate in the appropriate field the full name, as well as the status.

The practice of working with payments

So, after studying the main legal nuances of filling out the payments, let's move on to the practice of working with these documents. What criteria should the payment order correspond to? The sample of filling it, whatever it is, will include in its structure several key fields, each of which has a unique code. Let's study their totality.

Data on payer and recipient

Any samples filling the payment orders will include such props as the payer's ID (having code 60). If for some reason the subject has no legal relationship, then it is necessary to put 0. If the payment is filled by individuals who are not registered as IP, then the field with code 60 is optional in the requisition 108 of the corresponding identifier. If an enterprise transfers part of the employee's salary to the budget, the TIN of the relevant employee is indicated.

Props of the checkpoint code 102 are filled by the legal entity, which has a corresponding certificate. Fizlitsa they do not have, so in this field they put 0 (as well as enterprises that transfer funds from the salary of employees to the budget).

Data on the payer

Props "Payer" with code 8 - the most important in the document. Regardless of who forms the payment order, the sample of source filling will include data on the relevant entity. Payers can be:

- legal entities (in this case their name is indicated);

- Notaries (they enter in the document the full name and the status, the address of registration);

- heads of farms (indicate name, status, address);

- physical persons (enter name, as well as address).

- consolidated payer groups (indicate the name of the responsible participant);

- firms that hold part of the salary for the purpose of transfer to the budget (enter the name).

If you want to specify an address, it is recommended to put two slashes // after it.

The next important requisite is the "INN of the recipient of funds" with code 61. It can be found in the appropriate state institution administering this or that type of collection. This props adjoins the other - the "CCP of the recipient of funds" with code 16. Similarly, it must be recognized in the relevant state structures.

Data on the originator of the payment

Very important is the props with code 101, which records information about the entity that forms the payment order. The sample of filling (taxes, fees, penalties) of this document will always include this item. There are 26 possible values for the relevant requisite (for example, 01 - taxpayer, 02 - tax agent, 09 - IP, etc.).

Drafting orders for payment of taxes, penalties and fines

Consider the specifics of the formation of payment when paying taxes, penalties and fines. Requisites, which we will now study, will be included in almost any document - for the transfer of personal income tax, USN, payment order VAT. A sample of filling of this type of source will be optimal if its structure is consistent with the following criteria.

Among the most important fields is that it has code 104. This is KBK. It is highly undesirable to make mistakes in it, otherwise the financial transaction will simply not reach the addressee. This item is almost always included in the sample of filling out a payment order. FIU, FSS, MHIF, FTS are subjects that have their BCF. It is possible, of course, in the event of an error indicating KBK to send corrective documents to these institutions, but if the period of the relevant transaction has passed, the incorrect indication of the corresponding code can initially be interpreted by these departments as evasion of the payer from statutory obligations.

Samples of filling out payment orders always include OCTM code - in field 105. Earlier it was OKATO code.

Field 106 fixes the basis of the financial transaction. Samples of filling out payment orders also always include it. There are a large number of options for specifying the relevant requisite (for example, TA - current payments, OT - repayment of deferred debts, TR - payment of debts at the request of the Federal Tax Service, etc.).

Correctly specify the period

Code 107 corresponds to the requisite in which the tax period is fixed. In its structure, there are 10 signs (8 of which are practical, and others are separative). The first two indicate the frequency of the transaction - MS, KV, PL, DG (month, quarter, half year or year). In the fourth and fifth - the number of the month, quarter, half year for the relevant payments. If the transaction is to be implemented once a year, then you need to put 0, if the timing of the transfer of funds is somewhat, then you need to put the date of transfer of funds. The remaining characters in the props are used to indicate the year in which the fee is paid.

Correctly specify the document number

Code 108 corresponds to the requisite in which the number of the document serving as the basis for the transaction is fixed. A large number of options are also possible here (for example, TR - FNS claim number for payment of fees, RT - decision on deferral of debt, TA - determination of arbitration, etc.). It can be noted that individuals who pay taxes specified in the declaration should put 0.

Correctly specify the date

Code 109 corresponds to the requisite, which indicates the date of the document serving as the basis for the transaction. Its structure is also represented by 10 signs. The first two put a specific day of the month, in the fourth and fifth - a month, in the seventh, eighth and tenth - a year. The third and sixth characters use the dot. If the payment has the status of the current - TP, then you need to specify the date corresponding to the one when the declaration or other document was signed by the payer. If it is a question of voluntary repayment of a debt for the expired periods, then it is necessary to put 0 in the corresponding requisite. If the reason for payment is a demand, TP, then you must specify the date of its formation. The same thing happens when you pay off debts. If the requisite is filled in by the individual who pays the tax on the declaration, then he needs to put a date corresponding to the filing of this document with the Federal Tax Service.

Code 110 - simplified

The code 110 corresponds to the requisite payment type. An example of filling out a payment order (NDFL, interest, interest) for almost any enterprise will include it. Here, as we noted above, 3 options are possible - PE (for penalties), HRC (for interest) or 0 (for taxes, penalties, advance transactions). Similarly, 0 is set if the originator of the document finds it difficult to specify the correct type of payment.

Code 21 corresponds to the requisite details of the order of payment. It is recommended to expose the figure 5 - in accordance with the provisions of the 855th article of the Civil Code of the Russian Federation.

Features of UIN

The code 22 corresponds to the new proprietary information mentioned above - the UIN (or the unique charge identifier). Recognize it, as we noted above, you need to the FTS, which will be given a payment order. Some lawyers recommend, however, to seek relevant information from banks. For example, if a payment order (a sample of filling) of the Savings Bank is drawn up, then, perhaps, the best option is to consult with specialists of this credit and financial institution. However, as experts note, if it is impossible to indicate the UIN in the corresponding requisite, you can specify 0.

Code 24 is associated with the purpose of payment. It can be, for example, payment of services, goods. But if it is a question of transfer by the organization of a part of the salary of the employee to the budget, it is necessary to specify in the corresponding field personal data of the specialist - full name, INN.

So, we considered what criteria should be met by payments for transferring taxes, penalties, fines to the budget. In general, the same rules apply if the basis for drawing up such a document as a payment order is state duty. The sample of filling of this source will correspond to the algorithm considered by us.

Specificity of making payments to funds

Specific features characterize the drawing up of payments to state funds. The sample of payment order filling (FFOMS, FIU, FSS can be its addressees) of the appropriate type will be optimal if it ensures its compliance with the following basic criteria.

So, in this type of documents, as in the case of paying taxes, penalties and fines, field 104, that is, the BCF, will be used. As in the case of payments of the previous type, only one BCF can be indicated in a single document. Correct BCF should be requested in the fund to which the corresponding transaction is sent.

Similarly, the code 105 corresponding to such a requisite as OCTM must also be indicated in the payment. He, like in the case of documents for the transfer of taxes, penalties and fines, replaces the OKATO.

In the event that the fee is paid to a particular state fund, in the details with codes 106 and 107, 0 can be specified.

The code 108 is important. If in the field 101 above - that is, in that which contains data about the status of the subject forming the payment - such figures as 03, 19, 20, or 24 are marked, then in the requisition 108 it is necessary to put the identifier of the individual. It can be, for example, SNILS, its passport data, a series and number of a driver's license, etc.

Variability of identifiers

It is also important to specify the correct type of identifier. It can be represented in the following spectrum:

- 01 (the main document certifying the identity of a citizen of the Russian Federation is the passport);

- 02 (birth certificate);

- 03 (seaman's passport);

- 04 (the document proving the identity of the military);

- 05 (military ticket);

- 06 (a document that temporarily certifies the identity of a person);

- 07 (certificate on the release of a citizen after serving a prison term);

- 08 (the passport of the foreigner);

- 09 (residence permit);

- 10 (document permitting temporary residence in the Russian Federation);

- 11 (document certifying refugee status for a person);

- 12 (migration card) ;

- 13 (the passport of the USSR) ;

- 14 (SNILS);

- 22 (driver's license);

- 24 (certificate of state registration of the vehicle).

In fields 109 and 110, you can specify 0.

Versatility of sequence

In field 21, that is, the order of payment, you should set 5, as in the case when we considered the first scenario of drawing up such a document as a payment order (a sample of filling). The fine, tax, collection to the state fund are always put, thus, with the order of 5.

Props with code 22, that is, UIN, as in the case of payments of the previous type, should be recognized either in the state institution to which the funds are directed, or in the bank.

Props with code 24 assumes the correct indication of the assignment of the transaction. It can be, for example, insurance premiums on OPS.