Basis of payment 106: decoding, filling rules

In 2014, the type of payment orders for transferring funds to the budget changed. In particular, the item "Payment Basis" appeared in the document (106). Banks now do not control the correctness of filling all fields. This duty is assigned to taxpayers.

Innovations

Any organization or IP becomes a taxpayer from the moment of state registration and the assignment of an INN. From the same moment, they have a duty to pay taxes and file a declaration with the Federal Tax Service. In the new procedure for registration of payments, such changes are registered:

• The exact number of characters in the lines "60" (TIN) and "103" (CAT) is clearly spelled out. Taxpayer Identification Number consists of 12 digits, and legal entities - of 10. The checkpoint consists of 9 digits. Both codes can not start with "00".
• A new UIN props can include 20 or 25 characters. KBK - 20 digits, OCTM - 8 or 11. At the same time, none of the above codes can not contain only "0".
• There was a new mandatory payment requisite - "The reason for payment" (106). State duty, fine, fine and ordinary debt repayment are listed under different codes.

A number of changes touched upon the rules for filling in the "Payment Type" field (110). When paying taxes and fees, you do not need to fill this requisite. But the code of the subspecies of income should be reflected in the KBK. It will be used to identify the payment:

• 2100 - transfer of default interest;
• 2200 - payment of interest.

Let's consider all these changes in more detail.

Payment order

This is a settlement document, through which the payer transfers money from his account. This document is used to pay for goods, services, taxes and fees. It is made out on paper or in electronic form, with the help of the "Bank Client" system. The form of the document is approved by the Regulation No. 383P "On the Rules for Conducting the Transfer of Funds in Domestic Currency on the Territory of the Russian Federation". In the payment information is entered in the coded form. This is necessary for rapid accounting of payments and automated workflow between all participants in legal relationships. Let's consider in more detail, in which order each graph is filled.

Priority

Art. 855 Civil Code provides for 5 priority payments. For clarity, we will present the information in the form of a table.

1	Executive documents for damage to human health and life; On the alimony.
2	Executive documents for severance pay; Remuneration to authors.
3	Documents on remuneration of labor, taxes, fees, transfers to off-budget funds.
4	Other executive documents.
5	Other payment documents.

Required requisites

In the upper right corner, the same form number of the form is always indicated - 0401060. The serial number of the document is further specified. It is assigned by the bank, it consists of 6 digits. Identification is carried out on the last three digits.

The date is formatted in DD.MM.YYYY format. If the document is sent via Internet banking, the system assigns the required format independently. If the document is made on paper, it is important not to confuse the first two indicators.

The type of payment is prescribed in the form of a code approved by the bank. The amount in words is indicated only in paper payments. The same information is duplicated separately in figures. Rubles from small items are separated by a sign (""). If the amount is indicated without kopecks, then you can put the sign "=" (7575 =).

In the field "Payer", a legal entity indicates its abbreviated name. If the payment is sent abroad, the address of the location is additionally registered. FE, physical persons indicate their full name. (In full) and legal status. In the case of international payment, the address of the place of residence is additionally indicated. Payment can be made without opening an account. In this case, the name of the bank and information about the payer are prescribed in the document: his full name, tax ID, address. The payer account must consist of 20 digits.

The document prescribes the name of the sender's and beneficiary's bank, its address, BIC, the number of correspondent accounts, the abbreviated name of the recipient. If the transfer is made through an account opened with another financial institution, the client's account number is additionally indicated.

In the "Operation type" field, the payment code is prescribed, in the "Purpose of payment" - for which payment is made. If it is a question of budget payments, then the information from this field should supplement the "Basis of Payment" (106). Penalties and fines are paid with a unique code, and goods and services - without it. After filling in all fields, the stamp and signature of the responsible person of the bank are put.

These are the standard requisites that must be present in any payment document. Now consider the additional fields that are filled in when transferring taxes.

OCTMO

In the payment order there is a mandatory field "Payment Basis" (106), the decoding of which will be presented below. Also, according to the new rules, it is necessary to specify OCTM instead of OKATO. You can find out the code on the website of the territorial office of the state statistics or through the FSN service of the same name. To obtain information, you need to choose a region, specify the OKATO or the municipal entity. The results can be presented in a shortened version. If OCTO ends with "000", the first 8 characters will appear as a result of processing. If OKTM has the form 46534426636 (contains 11 characters), then the code will be reflected completely.

Unified CBC

Starting from 2014 in payments for the transfer of insurance premiums for compulsory insurance should use KBK 39210202010061000160. This code lists payments for the formation of the insurance part of the pension. The FIU will independently allocate funds on a quarterly basis.

FIU and FSS

In payments to the FIU, the value "08" is entered in the "101" field. PIs without employees in this field indicate the status of "24". In the line "108" you need to prescribe the number of the SNILS (only numbers, without a dash). In this case, you must specify the number assigned to the IP registration. In the lines "106-110" you should put "0".

Types

Under the new rules, the "Payment Type" is not filled. Earlier in it ciphers were specified depending on what kind of debt was paid by the payer: penalty (PE), interest (PC), fine (ШТ), debts of customs authorities (ЗД), taxes (0).

The status of the payer (101)

If the reason for the payment (106), the decipherment of which will be presented below, identifies the purpose of the funds, then according to the data in cell "101", it is determined who carries out the transfer. There are 26 payer statuses in total. Consider the most popular (see the table below).

01	Jur. face
02	Agent
06	The participant of foreign trade activities is jur. face
16	Fizlizso is a participant of foreign trade activities
17th	IP - participant of foreign trade activities
09	Businessman
10	Notary
eleven	An attorney with his own office
12	Head of the farm
13	Other physical - holder of a bank account
14	The taxpayer making payments to individuals. Individuals
19	Organizations that transfer funds withheld from wages
21	Participant of the group of taxpayers
24	The physical person transfers money to pay premiums

It is also necessary to check the correspondence of the transfer to the status of the sender.

Payment	Status
Personal Income Tax and VAT is paid by the tax agent (organization, IP)	02
Taxes are paid by the organization (IP)	01 (09)
Insurance premiums are transferred by the enterprise, FE	08
FE lists fixed contributions	24

If an individual entrepreneur pays personal income tax on his income, then the transaction should be assigned the status "09". If an entrepreneur pays personal income tax on the income of employees, then he acts as an agent. In this case, you must specify the status "02" in the payment.

The status, which is indicated when transferring land tax or profit tax, depends on the KBK. The table of requisites is presented in the letter of the Ministry of Finance No. 10/800. Before filling out the document, you should check the data with the table to avoid errors. If the BCF is incorrectly specified, there will be a tax arrear.

Payments with different statuses are accounted for on different personal accounts. If this requisite is incorrect, in the internal accounting of the Federal Tax Service the amount will be credited to the account of the debt, which the IP may not have. The tax on which the payment was directed will remain unpaid, even if the requisite "Payment Basis" (106) is registered. Penalty and fine will be charged on the amount of the arrears. Most often, such situations arise in organizations that are both payers and agents.

The reason for payment is "106": the transcript

Penalty, interest and interest on debt can be repaid on time or with arrears. Based on the information provided in this field, it is possible to understand on what document and for what period the funds are transferred to the budget. The indicator "Payment grounds" (106) is interconnected with three more lines: period (107), number (108) and date (109) of the document.

Let's consider how to make monthly, quarterly and annual payments:

1. Basis for payment (106): TA. Decoding: payment for the current year's payments. In this case, the date of signing the document in the field "109" is indicated, and "0" is entered in "108".
2. The basis of payment (field 106): ZD. Repayment of debts under expired taxes in the absence of a claim from the Federal Tax Service, that is, at the taxpayer's own will.
3. Basis of payment (field 106): BF. This is the current payment for individuals through a bank account.

Court settlement

If the reason for payment (106) "TA" means the voluntary repayment of arrears, then the following codes are used if the FTS has sent a demand to pay off the debt.

Basis of Payment (106)		Period (107)	Number (108)	Date (109)
TP	Payment of debt on demand of the Federal Tax Service	The time limit set in the document	Number and date of the request, decisions on installments, postponement, restructuring
PC	Payment of debt in arrears	The date established by the schedule of installments
FROM	Payment of deferred debts	Maturity date of the delay
RT	Repayment of restructured debt	Date set by the restructuring schedule

If the case of debt repayment is transferred to court, how to fill out the payment order (field "106")? The basis for payment will depend on which stage of the judicial investigation the debt is being repaid.

Basis of Payment (106)		Period (107)
PB	Payment of debts during the period of bankruptcy proceedings	Date of completion of the procedure
ETC	Payment of debt suspended for collection	Suspension end date
AP	Payment of indebtedness under the act	0
AR	Payment of a debt under an executive document

Here is how the correctly executed payment order should look (field "106": "Payment Ground"). The document must also specify the material number and the date of the relevant court decision.

How else can a payment order be filled out ("Basis of payment", 106)? You can see the sample of filling in the table below.

Payment code
TL	Repayment by the owner of the property of the debtor - the enterprise of the debt in the course of the bankruptcy procedure
ZT	Payment of current debt during bankruptcy proceedings

If the field "Payment basis" (106) is not filled, Sberbank or another credit institution through which payment is made, assigns the code "0". This means that it is not possible to identify the payment.

Taxable period

Let's consider separately how the props "107" are filled in with payments. In all of these operations, the tax period is reflected as follows:

• Transfer of insurance premiums - "0";
• Transfer of taxes - a 10-digit code of the Federal Tax Service in the format "CC.U.U.YYYY."

The first characters of the code will decrypt the payment period:

• "MC" is a month.
• "KV" is a quarter.
• "PL" - half a year.
• "DG" is the year.

The fourth and fifth characters after the dot denote the period number. If the tax is paid for January, "01" is put, if for the second quarter - "02". The last four signs indicate a year. These three groups are separated by dots. This scheme allows you to quickly decrypt payments. For example, VAT is transferred for February 2016, then in the requisite "107" you need to write "МС.01.2015". If there are several terms for the annual fee, and for each of them separate payment dates are set, then these dates are indicated in the period.

If the funds are transferred not for the full reporting period, but only for a few days, then the first two characters will look like "D1" (2,3). Depending on what the figure is, the tax is transferred for 1 st, 2 nd or 3 rd ten days. If payment is made at the request of the Federal Tax Service, then it is necessary to specify a clear date for the act. A specific period should also be indicated in the payment document if an error was found in the previously submitted declaration, and the taxpayer tries to independently add the fee for the expired period. In this case, in the fourth and fifth digits, you need to specify for which specific period the charge is charged additionally.

Requisites for payment of customs duties

In the field "107" the customs code is indicated, and in "108" - the status of the payer. Again, look at the table.

Base Code		date
DE	Declaration of Goods	Declarations
CT	Adjusting the cost
BY	Arrival order	Customs Order
ID (IP)	Executive document	Of the Executive Document
TU	Payment request	Requirements
DB	Documents of economic activity of customs authorities	Document of customs authorities
IN	Encashment document	Encashment
KP	Agreement on interaction when a large payer makes payments	Interoperability agreements

When carrying out other transactions, the field "Payment Basis" (106) indicates "0".

The identifier of the data on the physical person (108)

Depending on what document was provided for identification of the payer, this props are filled. For example, if a citizen has provided a passport with the number 4311124366, the field "108" indicates: "01; 4311124366 & quot ;. The table below shows the main identifiers:

1	Passport of the Russian Federation
2	Certificate from the registry office, executive authority on birth
3 (4)	Identity card of a seaman (serviceman)
5	Military ID
6th	Temporary certification of Russians
7th	Certificate of release from prison
8	Passport of a foreigner
9	Residence
10	Residence permit
eleven	Refugee document
12	Migration card
13	Passport of the USSR
14	SNILS
22	Driver's license
24	Certificate of registration of the vehicle

Document Date (109)

In current payments, the date of signing the declaration by the representative of the Federal Tax Service is indicated. In the case of debt repayment without notice, "0" is entered in this field. If payment is made at the request of the Federal Tax Service, the date of the act or receipt should be indicated.

If there is a payment of the deferred, restructured, suspended debts, carried out according to the results of the inspections, according to the executive documents, information is entered into this field depending on the decision made:

• Installments - PC;
• Delay - OS;
• Restructuring - RT;
• Suspension of collection - PR;
• The act of verification is AP;
• The decision of the arbitral tribunal on the introduction of external management - the VU;
• The initiation of enforcement proceedings - AR.

Refunds

In order to avoid situations when there is a tax arrear, it is necessary to file an application with the Federal Tax Service to clarify the payment. A copy of the payment should be attached to the document. If the status is incorrect, the funds will still go to the budget and to the desired account. But the FTS this amount will reflect the repayment of another tax. Only on the basis of the application can it be transferred to the account of repayment of real debts.

Before the redistribution of funds, the Federal Tax Service will reconcile the calculations of enterprises with the budget. If a positive decision is made, the assessed penalty will be canceled by the inspection. The adopted decision of the taxpayer will be informed within 5 days. You can do otherwise:

• Once again transfer the tax to the correct requisites in the payment;
• Then return the overpaid tax.

In this case, the enterprise will avoid only charging penalties. Still have to pay the penalty. Consider the sample application.

STATEMENT

About an error

Irkutsk 07/16/2016

In accordance with paragraph 7 of Art. 45 of the Tax Committee of OJSC "Organization" requests clarification of the payment. In the requisite "101" receipt dated July 16, 2016 No. 416 for VAT transfer (specify CSC) in the amount of 6,000 (six thousand) rubles, the status "01" was incorrectly indicated. The correct status is "02". This error resulted in non-transfer of tax to the RF budget to the account of the Treasury. Please clarify the payment and recount the penalty.

WIN

The "unique charge identifier" includes 23 characters. This field is just as important as the "Basis of tax payment" (106). The UIN is prescribed in the field "22" and in the "Purpose of payment". Example: "UIN13246587091324658709 /// Payment of a fine ...".

There are situations when there is no UIN. For example, when transferring taxes calculated by legal entities and individual entrepreneurs on the basis of declarations, the payment identifier is the CSC, which is indicated in the requisite "104". UIN, under the new rules, in such cases is not formed.

Individuals who pay taxes on notification from the Federal Tax Service receive a notice in the form of "PD." The document is filled in by the Federal Tax Service with the use of software equipment automatically. It immediately forms the UIN. This code also needs to be specified in the payment order.

If the payer wishes to transfer the tax to the budget without notifying the Federal Tax Service and the completed notice, he forms the document himself. This can be done through an electronic service on the site of the Federal Tax Service. The cash withdrawal on the receipt will be automatically assigned.

Taxes can be paid through the bank's cash desk. In this case, the notice "PD4sb" is filled. If the transaction is carried out through the Savings Bank, then the UIN are not specified. In this case, the document must contain the name. Payer and address of his place of residence.

Filling payments by third parties

The Tax Code provides for the possibility of paying fees by third parties. For these situations, separate rules have been developed. The document indicates the name. And Taxpayer Identification Number of the person whose duty to pay the fee is being fulfilled. In the details of the "Purpose of payment" is indicated the taxpayer's identification number and the code of the executor and the full name. Payer. The latter is separated from the main text by the sign "//". Also, the status of a person whose duty to pay tax is being executed is indicated.

Conclusion

The correctness of filling out a payment order depends on the type of operation and the recipient of funds. When paying taxes, an additional set of details is filled in addition: from the organization code to the status of the payer. If the field "Payment basis" (106) is not filled, the FTS will independently pay the payment to one of the categories based on the results of the quarterly report. UIN is prescribed only in budget payments. If the number of the settlement account is incorrectly specified, the document will not be held at all.