Payment order: decoding of fields. Sample payment order with fields. How to fill out the field in payment order 104?

The transfer of various payments to the budget by entrepreneurs and organizations should be carried out using special payment orders. Work with them should take place in accordance with the norms of Russian legislation. Based on which forms do you need to create payments? What are the specifics of filling out the relevant documents?

What kind of payment order should I use?

In accordance with the legislation of the Russian Federation, the rules for filling in the fields of the payment order should be considered in the context of working with the form approved by the Bank of Russia Regulation No. 383-P, which was adopted on 19.06.2012. Filling of the considered document by firms can be carried out, in particular, at transfer of taxes to the state budget. We will study, in this way, the order of filling in the fields of the payment order in case the "payment" is sent to the RF Federal Tax Service.

Fields 22 and 60

Work with the document in question begins with the fields that identify the payer. Among them - Field number 60. It fixes the taxpayer's tax ID. If the payment is completed by the PI, then the corresponding number is 12-digit. The first and second digits of the TIN should not be represented by zeros.

It can be noted that when specifying the TIN in the payment it is not required to reflect the unique identifier of the charge fixed in the field 22. It is fixed only if the tax is transferred to the budget at the request of the FTS. отражать в документе необязательно. In this case, if the payment reflects the UIN, the TIN is not necessarily reflected in the document.

Fields 8 and 44

Among those fields that identify the payer - 8 and 44. If he is an entrepreneur, the first field indicates his name and address. In the second, the signature of the taxpayer is stamped.

Field 101

The next field in which the data on the payer is fixed is 101. Here its status is reflected - in accordance with the statutory classification. So, if the payment order is filled by the entrepreneur, he must put the code 09 in the appropriate field if it is a question of paying the tax to the budget. However, if the personal income tax is paid for employees from the salary, the status 02 is reflected in the field under consideration.

Field 102

In field 102, the entrepreneur must put the number 0. This is due to the fact that it fixes a checkpoint, which is assigned only to legal entities.

Fields 6 and 7

The next group of fields are those in which the payment details are reflected. If we consider the description of the fields of the payment order, we can see that in the field №6 the amount of the tax is recorded in words, in the field №7 - in figures. In this case, the corresponding entries are entered with a capital letter without abbreviations, for example, "Thirty-two thousand rubles."

In case if the amount is expressed in kopecks by preliminary calculation, then the corresponding indicator should be rounded taking into account the following rule: if in the amount of less than 50 kopecks, it is rounded to the current ruble, if more - to the next. For example, if the preliminary calculation shows 32,000 rubles 20 kopecks of tax, then the figure of 32,000 rubles is paid into the payment. If you previously issue 32 000 rubles 70 kopecks, then the document specifies another amount - 32,001 rubles.

Field 12

In field 12, the correspondent account number of the credit and financial organization is reflected, in which the account is opened with the business entity and through which payment is made. It is important not to make a mistake in it, otherwise there is a possibility of incorrect transaction.

Fields 18 and 21

When studying where the fields in the payment order are being filled out, it is necessary to pay attention to the correct filling of the fields 18 and 21. In the first one the document code is fixed. If this is a payment order, then the code 01 is put. The most important field is 21, which reflects the order of payment. In the general account, code 5 is put. But if the tax is paid at the request of the Federal Tax Service, then figure 3 should be put.

Field 104: Nuances

It is very worthwhile to fill in the field in payment order 104. Consider the nuances of working with him in more detail.

In the field in the payment order 104, the budget classification code of the payment or BCF is indicated. It consists of 20 digits, and a separate code is set for each payment to the budget.

What happens if the document specifies an incorrect BCF? From the point of view of the recognition of the taxpayer's obligation to timely transfer the payment to the budget, the payment must first of all indicate:

- account number of the Federal Treasury;

- details of the financial institution that is the recipient of the payment.

Thus, if the field in payment order 104 is not filled in correctly, provided that the specified bank details are present in the document under consideration, the FTS will not have the right to issue a fine to the entrepreneur.

However, the CSC is the indicator that determines, first of all, the ownership of the payment in progress. That is, if the field in payment order 104 is incorrect, then payment with a high probability will not be reflected in the registers of the Federal Tax Service so that the taxpayer's obligations are considered to be fully executed. But, in principle, a situation is possible in which the tax service still accepts payment. Thus, before taking any action, it makes sense to reconcile tax calculations with the Federal Tax Service.

If it turns out that the payment was still not accepted by the Federal Tax Service, then the entrepreneur needs to clarify it or return it, and then - again transfer it to the state. This depends, first of all, on the level of the budget for which the payment was made. If it is the same, for example, federal, then it is enough to write an application to the Federal Tax Service in the prescribed form, in which to specify the necessary information about the payment. If the payment was sent to a different level of the budget, then you will have to return it, and then transfer it to the correct requisites.

Thus, field 104 in the payment order is the most important requisite from the point of view of actual fulfillment of the taxpayer's obligations to the budget. If it is not specified correctly, you may have to spend time correcting the error. The task - how to fill field 104 in the payment order correctly, depends, first of all, on whether the taxpayer has the right CBC.

As a rule, the most current KBK are fixed in the Order of the Ministry of Finance of Russia No. 65n, adopted on July 1, 2013. This normative act is regularly edited, and if any BCF changes, the corresponding changes are fixed in Order No. 65n.

Field 105

We will study the specifics of filling other requisites of payment orders. So, in the field 105 the OCTMO code is indicated. It shows what tax is paid to the municipality. It can be recognized in the special classifier OK 033-2013. The length of OCTO is 8-11 characters. In the event that OCTO, which is defined by the entrepreneur, consists of 8 characters, it is not necessary to append zeros to its length of 11 characters.

It can be noted that the correct OCTM can also be found on the tax service website. To do this, you need to download the site of the Federal Tax Service, after - select the section "Electronic Services", then - the item "Discover OCTM". After this, you need to specify the region and the municipality - the service based on the entered data will determine OCTM, which will need to be fixed in field 105.

Field 106

The next payment requisition is field 106. In general, the ZD code is inserted. But if the payment is made in accordance with the order of the Federal Tax Service of the Russian Federation, then the code of the TR is fixed.

Field 107

Another important requisite, which contains a payment order (the decoding of the fields also includes it) is fixed in field 107. This is a tax period. For example, if the tax is paid for the first half of 2016, then the code KB.02.2016 is put. Anyway, the corresponding indicator should consist of 10 characters. The first two indicate the period of payment of tax - MC or month, HF or quarter, half year or submarine, year or GD. Then put a point - the third sign, followed by the number of the month, quarter, half year - they correspond to 4 and 5 characters. Next comes the 6th sign, which is represented by a dot. From 7 to 10 the sign indicates the year for which the tax is transferred.

Field 108

The number of the payment order is fixed in this field. In general, there should be 0. But if the tax is paid at the request of the Federal Tax Service, then in the appropriate field should indicate the number of the document, according to which the tax requires transfer the payment to the budget of the Russian Federation.

Field 109

In this particular information, you must enter the date of the document. However, it is filled only if the tax is transferred to the budget on the basis of the declaration. In addition, USN payers who transfer the advance must record in the field in question 0. If the tax is transferred on the basis of the declaration, then the date of submission of the relevant document to the FTS can be specified.

Field 110

This field in the payment document is not generally completed. It can be noted that earlier in the relevant requisite fixed a specific type of payment - for example, represented interest or interest. But now the payment order - deciphering its fields, given in various regulatory documents, confirms that it should not necessarily contain relevant information.

Field 24

The next requisite of the document in question is the purpose of the payment. It is indicated in field 24. Here you can specify that this is an advance payment for a tax for a certain period within such a taxation system.

How does the completed document look on the basis of which taxes are paid to the state? A sample payment order with fields is on the picture below.

Of course, in the event that the purpose of the payment is different, then it will look a little different. But, one way or another, any example of a payment order with fields should be compiled on the basis of a form approved by the Bank of Russia Regulation No. 383-P of 19.06.2012.

Summary

So, we have considered the specifics of the payment completion - on the example of the document provided by the taxpayer to the bank when transferring the tax to the Federal Tax Service. All fields - 104, 110 in the payment order - are filled in using the form approved by the Bank of Russia. Their content depends on the type of payment, as well as on the status of the payer.

The document should correctly reflect information about it, directly about the payment, its recipient, as well as on the financial institutions with which the transfer of funds is carried out.

Particular attention should be paid to filling the requisite 104, which indicates the BCF for payment. If it is incorrect, then the authority administering the revenues to the budget may not reflect in its registers the fact that the taxpayer has correctly fulfilled the corresponding obligation.

If the BCF is incorrect, it may be necessary to repeat the payment with the correct details. In some cases, it may be necessary to interact with the tax administrator about the clarification of the payment to the budget.