Samples of the payment order. Filling out a payment order for taxes

The form of the payment order is approved by the Central Bank Regulation No. 383-P. This document is an order of the owner of the funds to transfer them to the beneficiary's account. Its execution is carried out in the period established by law or in a shorter period. Accelerated processing of the order is made in accordance with the terms of the account maintenance agreement or business practices used in the practice of the financial institution. Let's consider in detail the samples of the payment order.

Document Functions

The purpose of the payment order can be different. Documents are used to transfer funds:

• For the work performed, the products delivered, the services rendered.
• To budgets at all levels and to extra-budgetary funds.
• For the return or placement of loans (loans) / deposits and deductions on them interest.
• For other purposes stipulated in the contract or legislation.

Samples of payment orders can also be used to transfer advances for services, goods, work or for periodic transfers of funds.

General order

The form of the payment order (OKUD 0401060) is accepted by the bank, regardless of the availability of funds on the client's account. The responsible executor (bank employee) checks the correctness of the document. On all received copies, with the exception of the last, in the column "Post to the bank" the date when the document was received by the financial institution is indicated. On the last form in the field "Bank marks" a stamp is put, the date of acceptance by the executor and his signature. This copy is returned to the client and acts as a confirmation of the acceptance from him of an order for the transfer of funds.

Lack or lack of money on the account

If the amount on the client's p / c is not enough, and the agreement with the bank does not set the terms for the settlement of settlement documents in excess of the funds available at the p / s, all completed payment order samples left by the executor are added to the card file by the off-balance sheet account. №90902. On the front side, in the upper right, all instances are marked in an arbitrary form about this action with the indication of its date. Execution of the order in this case is carried out as the funds are received in the order, which is established by the legislation.

Partial redemption

If partial payment of orders transferred to the card file is carried out, the bank uses an order for f. 0401066. The order in accordance with which it is made and executed, corresponds to the rules established for the forms of settlement documentation. When drawing up an order in the column "Bank marks" a stamp of the financial organization, date, signature of the performer is put. The first copy must be certified by a supervising employee.

Records

At partial redemption of the order on the document at the top right the corresponding mark is made. The record of the payment (its serial number, date and number of the order, amount, balance and signature) is executed by the bank employee (responsible executor) on the reverse side. When the order is fully paid off on all copies, the date on which the write-off is made is indicated in the column "Written off the account of the fees". In case of partial payment, the number is entered when the last payment was made.

Rules for filling out a payment order

Let's consider the structure of the document. Mandatory requisites of payment order:

1. Name. It is placed in the field 1.
2. Number 401060 according to OKUD OK 011-93. It is indicated in the second column.
3. Number of payment order. It is placed in field 3. The number is put in figures. If it consists of more than 3 digits, then when transferring funds through the Central Bank system, the payment order samples are identified by the last 3 digits, which should be different from "000".
4. Date. It is placed in field 4. Here indicate the date, year and month. These details of the payment order can be entered only in figures, or the number and year - in figures, and the month - in words.

Type of translation

With the introduction of computer technologies in the system of calculations, there have been changes in payment orders. So, earlier in the documents that were submitted to the institutions of the Central Bank for making payments by telegraphic and postal methods, it was indicated, respectively, by "telegraph" or "mail". When using electronic types of calculation is "electronically". In other cases, field 5 is not filled.

Amount

In field 6, it is indicated in capital letters with the capital letter from the beginning of the line. The amount is indicated in rubles. At the same time, it is not allowed to reduce the "river", "rub.". The word is written completely. Copies are indicated by numbers. The word itself also does not shrink. If you do not have a penny, you can not write them at all, and after "rubles" you put "=". In field 7, the numbers are set. At the same time, the amount of rubles from kopecks is separated "-". As in the previous case, if the number is an integer, you can not specify a kopeck by putting the same "=" sign.

The manager

In field 8 indicate the name of the payer of funds. In addition, the personal account number, name and location (in abbreviated form) of the servicing financial institution or branch are entered if the payment is made through an account opened with an outside bank (its subdivision). In field 9, the number l / s, formed in accordance with the PBU in the Central Bank or credit organizations operating in the Russian Federation, is put. This information can be omitted if the financial institution or its branch acts as a payer.

Bank

In field 10, enter the name and location of the credit organization (branch) or the institution of the Central Bank, whose BIC is indicated in column 11. If the financial institution is the payer, the name of which is present in column 8, then it is re-entered in line 10. Bank BIC in Field 11 indicate according to the "Directory of the BIC of the Russian Federation". In line 12, enter the account number of the payer of the financial institution. The number of corr. Account (sub-account), which is opened in the institution of the Central Bank. This field may not be filled if the customer is a payer who is not a credit institution or its affiliate.

Recipient

In the field 13 indicate the name and location of the financial institution, branch or institution of the Central Bank, the NEC of which is inscribed in line 14. If the credit company (its subdivision), whose name is indicated in p. 16, acts as the recipient, then the name is entered in column 13 again. In field 14, the BIC of the recipient's banking organization is placed according to the "Directory". In line 15 specify the number of corr. Account, an open financial company (branch) in the Central Bank. If the recipient is a client who is not a credit institution, the field is not filled. Line 16 specifies the name of the subject to whom the transfer is addressed. If the payment is made through an account of a third-party company, the number l / s is indicated.

Fields 18-24

In the line "Type of operation" a cipher is indicated in accordance with the Accounting Rules applicable in the Central Bank or credit organizations located on the territory of the Russian Federation. Line 19 "Maturity" is not completed until the indication of the Central Bank. In field 21 the order of transfer of funds is indicated in accordance with the legislation. This line may not be filled in cases stipulated by regulatory documents of the Central Bank. In field 22, nothing is written in before the instructions of the Central Bank. The reserve line 23 is filled in cases that are stipulated in the regulatory documents of the Central Bank. In field 24, the name of the products, services provided, and the work performed are indicated. In the same line enter the dates and numbers of contracts, trade documents. The tax is allocated separately or a reference is made to the fact that it is not charged. The field may also contain other necessary information, including the time of payment under the contract.

Signatures and Seals

In field 43, the payer puts an imprint (if any) on the model submitted to the banking organization, branch or institution of the Central Bank. In line 44, the representative of the person (or the client himself) signs. In the 45th field marks (stamps) of the credit company (branch) or institution of the Central Bank are put, date and signature of the executor (the responsible employee).

Incoming / outgoing information

In line 62 the number in which the payment order was accepted by the payer's bank is indicated. The information is entered in the order established for the "Date" field. In line 71 a number is entered when the funds are debited from the account. The column is filled in according to the rules provided for the "Date" field. In lines 60-61, the sender's ID and the recipient of the funds are placed, respectively.

New in payment orders

Adjustments to settlement documents have been introduced since 2014. They relate to the indication of information on the transfer of personal income tax, the amount of USN, UTII, insurance contributions to the FFOMS, FSS. FIU. Filling out a payment order for taxes is carried out in the manner approved by the Order of the Ministry of Finance. In field 104, the BCF value is entered. Column 105 specifies the OCTM code instead of OKATO. Its size is 8 characters (for MO or inter-settlement territories) or 11 (for populated areas).

If filling out a payment order for taxes is carried out on paper, then line 6 shows the amount in words. In an electronic document only numbers are entered. In column 21, 5 is entered. In field 24, information concerning the transfer of funds to off-budget funds and the budget is entered. For example, you can specify the abbreviated name, registration number of the institution. When transferring a specific tax, you can enter its name and designate the period for which it is paid. The total number of characters should not exceed 210. When paying insurance premiums, it is mandatory to indicate the month for which they are listed. If this is not done, then, in the presence of overdue debts, the fund will send this amount to the repayment account.