In 2014, has changed the form of payment orders on transfer of funds in the budget. In particular, the document was a paragraph "Base payment" (106). Banks now do not control the correctness of filling in all the fields. This responsibility rests with the taxpayers.
Any organization or entrepreneur becomes a taxpayer from the moment of state registration and INN assignment. At the same time they have the obligation to pay taxes and to file returns with the IRS. In the new order of payment prescribed by such changes:
A Number of changes were made to the rules populate a field called "payment" (110). If you pay taxes and fees to fill this requisite is not necessary. But in the CSC should reflect the code of a subtype of income. It will be used to identify the payment:
Consider these changes in more detail.
This is a payment document by which the payer transfers funds from your account. This document is used to pay for goods, services, taxes and fees. It is made on paper or in electronic form, through a system of “the Bankclient”. Document form approved by Regulation No. 383N “About the rules of transferring funds in domestic currency on the territory of the Russian Federation”. In the payment information is entered in coded form. This need for quick records of payments and the automated document circulation between all participants of legal relations. We consider in detail in what order is filled in each graph.
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St. 855 of the civil code provides 5 priorities of payments. For clarity, information will be presented in the form of a table.
Executive documents for the caused harm to health and human life; maintenance.
Executive documents for termination benefits, remuneration; remuneration of authors.
Documents on wages, taxes, fees, transfers to extra-budgetary funds.
Other Executive documents.
Other payment documents.
In the upper right corner always indicates the same number of form - 0401060. Then registers the sequence number of the document. It is assigned by the Bank, consists of 6 digits. Identification takes place on the last three digits.
The date stamped in the format DD.MM.YYYY. If the document is sent through the Internet banking then the system assigns the desired format yourself. If the document is issued on paper medium, it is important not to confuse the first two measures.
Type of payment is prescribed in the form of a code, approved by the Bank. The amount of words indicated only in paper bills. Separately duplicated the same information digits. Rubles from the little things separate sign (""). If the amount is specified without cents, that you can put the " = " sign (7575=).
In the "Payer" a legal person shall indicate its abbreviated name. If payment is sent abroad, then additionally registers the address of the location. Yip, individuals indicate their full name (completely) and legal status. In the case of international payment additionally the address of the place of residence. Payment can be carried out without opening an account. In this case, the document prescribes the Bank name, and the information on the payer his full name, VAT number, address. The payer's account should consist of 20 digits.
The document prescribes the name of the Bank the sender and recipient, address, BIC, rooms accounts, the abbreviated name of the recipient. If the translation is carried out through an account opened in another financial institution, additionally, you specify the customer account number.
In the “operations” prescribed code bills, “payment” – for what payment is made. If we are talking about budget payments, the information in this field should complement the "Base payment" (106). Penalties and fines disburse with a unique code and goods and services – without him. After filling all the fields have a stamp and signature of the responsible person of the Bank.
This is the standard details that should be present in any payment document. Now consider the additional fields that are not filled in transfer taxes.
In the payment order there is a required field "Base payment" (106), the transcript of which will be presented next. Also, under the new rules, you need to specify the RCMinstead of OKATO. To see the code on the website of the state statistics territorial offices or remotely, on. For information you need to select the region to specify the rcoad or municipality. The results can be presented in a shortened version. If the RCM ends with “000”, the treatment result will show the first 8 characters. If the RCM has the form 46534426636 (contains 11 digits), the code will be reflected completely.
As of 2014 in the payment for the transfer of insurance contributions on compulsory insurance should be used BCF 39210202010061000160. Under this code, lists the payments for the formation of insurance part of pensions. FIU will be responsible to distribute the funds according to quarterly data.
In the payment to the pension Fund in the field "101" specified value “08”. Sole proprietors without employees in this field indicate the status of the “24”. In the line "108" need to register number social security number (numbers only, no dashes). It should specify the number assigned at registration. In the rows “106-110” must be put “0”.
Under the new rules, “payment” is not filled. Previously, it was mentioned ciphers depending on what kind of debt to repay the taxpayer: the penalty (PE), percent (PTS), fine (PIECES), payable to the customs authorities (ZD), taxes (0).
If the requisite "Base payment" (106), the transcript of which will be introduced later, identificireba destination of funds, according to the cell "101" is determined by who performs the transfer. There are 26 status taxpayers. Consider the most popular (see table below).
A trader – Jur. face
Individuals – traders
SP – traders
The Lawyer, having your office
The head of the farms
Other person is an account holder in the Bank
The Taxpayer, carrying out payments to physical persons
Organizations engaged in the transfer of funds withheld from wages.
Member of group of taxpayers.
Person transfers money to the payment of insurance premiums
It is Also necessary to check the conformity of the translation status of the sender.
Personal income tax and VAT are paid by the tax agent (organisation. SP)
Taxes are paid by the organization (Yip)
The premiums transfers enterprise SP
SP pays fixed contributions
If the SP pays personal income tax on their income, transactions should be assigned the status of “09”. If the owner pays personal income tax of workers, he acts as an agent. In this case, in the payment must specify the status of “02”.
The Status that is specified when the transfer of the land tax or income tax depends on the CSC. Table details are presented in the Ministry of Finance letter No. 10/800. Before completing the document should compare the data with the table to avoid mistakes. If the CSC is incorrect, there will be the arrears of tax.
Bills with different statuses are recorded in different accounts. If this requisite is not specified correctly in the internal accounting on the amount will be credited in respect of the debt, which the PI may not be. The tax, which had sent the payment, and will remain nepomucenum, even if it is spelled out props "Base payment" (106). The fine and penalty will accrue on the amount of the resulting arrears. Most often such situations arise in organizations that are both payers and agents.
The Fine, penalty and interest on the debt can be repaid timely or overdue. On the basis of the information provided in this field, you can understand in what document and for what period is carried out transfer of funds in the budget. The indicator "Base payment" (106) interconnected with three lines: period (107), (108) and (109) of the document.
Consider how to arrange a monthly, quarterly and annual payments:
If the basis of payment (106) “TA” means the voluntary repayment of outstanding debts, the following codes are used if FNS sent a demand to repay the debt.
The origin of the payment (106)
The Room (108)
Payment of debt on demand, on
The Term set in the document
The Number and date of the requirements, decisions on the installment plan, deferred restructuring
Payment in installments of debt
Date, set a schedule of installments
Payments of deferred debt
The maturity date of the delay
The repayment of the restructured indebtedness
The due date of the schedule of restructuring
If the case of the debt referred to the court, how to fill the payment order (field “106")? The basis of payment will depend on what stage of a judicial investigation is carried out the repayment of the debt.
The origin of the payment (106)
The Period (107)
Payment of debt in the period of the bankruptcy procedure.
Date of completion
Payment of debt suspended recoverable
End date for the suspension
Payment of debt act
Payment of the debt under the writ of execution
Should look like a properly executed payment order (field “106": "Base payment"). The document should also specify the material number and the date the relevant court decision.
How can I be filled payment order ("Base payment", 106)? The fill pattern can be viewed in the table below.
Repayment by property owner of the debtor - enterprise debt in the bankruptcy proceedings.
The Payment of current debt in the bankruptcy proceedings.
If the field is "Base payment" (106) is not filled, the savings Bank or other credit institution through which the payment assigns code “0”. This means that to identify the payment it is impossible.
We will look at how you can complete the requisite "107" credit card. In all these operations the tax period is reflected as follows:
The First characters of the code decrypts the period of payment:
The Fourth and fifth characters after the period indicate the period number. If the tax is paid in January, are stamped with a “01” if for the second quarter – “02”. The last four characters indicate the year. These three groups separated by dots. This scheme allows you to quickly decrypt payments. For example, VAT is transferred for February of 2016, then the requisite "107" prescribe "MS.01.2015”. If on the annual fee provided for several terms, and each has a separate date of payment, in the period you specify these dates.
If the funds are transferred not for the full reporting period, but only for a few days, the first two symbols will have the form “D1" (2,3). Depending on what kind of a figure, the tax is paid for the 1st, 2nd or 3rd decade. If payment is made at the request of FNS, it is necessary to specify the precise date of the act. A specific period should be indicated in the payment document if the error is discovered in previously granted the Declaration, and the taxpayer tries to assess additional tax for the period. In this case, in the fourth and fifth sign, it is necessary to specify for what period is an additional fee.
In the "107" indicates the code of customs, and in "108” – the status of the payer. Again, refer to the table.
The Declaration of goods
The Documents of economic activity of customs bodies
Document of the customs authorities.
The Agreement on cooperation in the organization of major payer payments
When performing other operations in the field "Base payment" (106) specify “0”.
Depending on which document has been provided for identification of the payer fills this requisite. For example, if citizen identification number 4311124366, in the field "108" States: «01; 4311124366”. The following table presents the main identifiers are:
Certificate of the Registrar, the Executive authority of the birth
The ID of a sailor (soldier)
A Temporary certificate of Russian
Certificate of release from places of deprivation of freedom
The alien's Passport
Document for a refugee
The passport of the USSR
Social security number
In the current payment to indicate the date of the signing of the Declaration by the representative of the FTS. In the case of repayment of the debt without notice this box is stamped “0”. If payment is made at the request of FNS, it is necessary to specify the date of the deed or receipt.
If there is a payment deferred, restructured, suspended debt, carried out by results of checks, according to the Executive documents, this field contains information depending on the decisions:
To avoid situations when there is arrears on tax, need to submit to FNS a statement of clarification of payment. The document must attach a copy of the payment. If the status is incorrect, the funds will still go to the budget and to the desired account. But, on this amount will reflect the repayment of another tax. Only on the basis of the application it can be transferred to repay the actual debt.
Before reallocation of funds FNS will conduct a reconciliation of payments of enterprises to the budget. If approved, accrued interest on cancels. About the decision of the taxpayer will be informed within 5 days. You can do otherwise:
In this case, the company will only avoid penalties. The penalty will still have to pay. Consider the sample statements.
About the mistake
In accordance with paragraph 7 of article 45 NK OJSC, “Organization” asked for clarification of the payment. The requisite "101" receipt dated July 16, 2016 No. 416 to transfer VAT (specify BCF) in the amount of 6000 (six thousand) rubles was incorrectly indicate the status “01”. Correct status – “02”.This error resulted in the transfer of the tax to the Russian budget at the expense of the Treasury. Please specify the payment and recalculate interest.
“the Unique identifier of the accrual” includes 23 sign. This field is just as important as “tax payment” (106). Prescribed UIN in the field of “22” and “payment”. Example: "УИН13246587091324658709/// fine Payment …".
There Are situations where UIN is missing. For example, when the transfer tax, calculated by legal entities and individual entrepreneurs independently on the basis of declarations, payment ID is KBK, which is specified in the props "104”. UIN, with new rules, in such cases, is not generated.
Individuals that pay tax according to the notification from FNS, will receive a notice in the form of “DD”. The document is filled in on using the software of the equipment automatically. It immediately formed a win. The code you need to specify in the payment order.
If the remitter wishes to remit the tax to the budget without notice, and filled on the notification, it generates the document itself. This can be done via e-service on the website FTS. UIN receipts assigned automatically.
Taxes can be paid through the Bank. In this case, is populated with the notice "PD4SB”. If the operation is carried out through Sberbank, the UIN is not specified. In this case, the document is always recorded name of the payer and the address of his place of residence.
NK there is a possibility of payment of fees by third parties. For such situations developed separate rules. The document States the name and tin of the person whose duty to pay the levy to pass. In props “payment” stated the INN and KPP of the artist and name of payer. The latter is separated from the main text, the sign "//". Also indicates the status of the person whose duty on tax payment is executed.
The correctness of the payment order depends on the type of transaction and recipient of funds. Payment of taxes is filled in additionally a number of details: from the code of the organization to the status of the payer. If the field is "Base payment" (106) are not filled, on independently considers the payment to one of the categories according to the results of the quarterly report. The win established only in budget payments. Ifincorrect account number, the document generally will not be conducted.
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