Reading list for 6th grade. The opportunity to truly save money

From November 30, 2016, “another person” (i.e., anyone) will be able to pay taxes for the organization. However, this person cannot demand a refund of the amounts paid.

Payment order or payment order- document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur’s account or pay a dividend to the founder, transfer wages to employees, etc., everything is below)

From 2017, tax contributions can be clarified if there were correct name bank and the correct account of the recipient. The remaining fees must be returned and paid again. (Subclause 4, Clause 4, Article 45 of the Tax Code of the Russian Federation).

Also payment order can be generated (and sent via the Internet) in Internet banking (for example, Sberbank-online, Alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs, because it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Payments can also be generated using online accounting, for example.

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Region will have to enter new bank details; in the “Payer’s bank” field, you need to put “GU Bank of Russia for the Central Federal District” and indicate BIC “044525000”.

Filling in the fields

INN and KBK details are the most important values ​​in payments. If they are correct, then the payment will most likely go through. Period, payer status, priority - if there are errors in these fields (they didn’t make it in time), then payments almost always go through anyway, but it’s better not to take risks. There are no fines for filling out payment slips incorrectly (it’s your money), but the payment may not go through, in which case you will have to look for it, return it, and possibly pay penalties.

The account (number) of payment orders (above) can be anything and they can be made with the same numbers. But it's better to take turns.

VAT in payment orders is always indicated in the purpose of payment. If it does not exist or cannot exist, it is credited as “Without VAT”.

The order of payment in all examples is fifth, except for wages - there it is third.

Individuals and individual entrepreneurs put “0” in the “Checkpoint” field.

TIN, KPP and OKTMO should not start from scratch.

Since 2015, in the Code field (aka UIN), 0 has been entered in all tax payments (this is the answer to where to get the UIN). A UIN is indicated if the payer’s TIN is not indicated on the payment slips or if payments are transferred at the request of officials. They don’t put anything in the non-tax department.

On the payment order at the bottom in the top line there must be the signature of the manager (IP) or the person acting by proxy. Also, if an organization or individual entrepreneur uses a seal, then it should also be there.

In field 109 (date, below the “reserve field”, on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF) they set 0.

In the detail (field) "110" of the order for the transfer of funds until 2015, the indicator of the type of payment was indicated ("PE" - payment of penalties; "PC" - payment of interest). Now there is nothing indicated there.

From October 1, 2015, instead of “OPERU-1” you need to indicate “Operations Department of the Bank of Russia” in the Recipient’s Bank field for state duties, customs and some other payments.

In the payment order field "Type of op." (type of operation) is always set to 01.

Fig. Sample of filling out a tax payment order.

Filling samples

All payments

Look full list payment orders (updated for 2018-2019):

Where can I get a payment order for free? How to fill out a payment order? What types of payment orders are there? I will post here samples of filling out payment slips in Excel for 2018-2019, made using free program Business Pack. It's fast and simple program. In addition to payment slips, it also contains a bunch of useful documents. I recommend to all! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

To create (for printing) a payment order in 1C Accounting 8, you need to open the menu “Bank” - “Payment order”.

Individual entrepreneur for himself

Individual entrepreneurs, unlike organizations, can dispose of all proceeds as they wish. Does not have accounting or cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as your current account. Then you can transfer part or all of the funds to any personal account (but only opened in the name of the individual entrepreneur) in another bank - for example, Kukuruza, Sberbank, Tinkoff, Alfa-Bank, etc.

Deadlines It should be noted that non-tax payments can be executed within a week (if you are late, there is no need to redo it), i.e. You can safely bring such a payment to the bank yesterday or the day before yesterday.

Purpose of payment: Top up your own account. Without VAT.

Fig. Sample of filling out a payment order from an individual entrepreneur to himself in Business Pack.

For product/service

A sample payment invoice for a product or service in Excel for 2018-2019 can be issued either with or without VAT. This should be stated on the invoice from your supplier. VAT payment order

Purpose of payment: Listed cash to the supplier under contract number 12345, incl. VAT 18% - 1694-92

Purpose of payment: Funds were transferred for services under contract number 12345, incl. VAT 18% - 1694-92

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. Sample of filling out a payment order for a product/service in Business Pack.

Payroll issuance

Sample payment order for salary payment in Excel for 2018-2019.

The employee can choose the bank to receive his salary. To do this, he needs to write a statement.

Purpose of payment: Payment of wages to the employee according to employment contract. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. Sample of filling out a payment order for salary payment in Business Pack.

Dividend

Please note that this is a payment slip for the payment of dividends to the founder in Excel for 2018-2019, and not personal income tax on the dividend. Only an organization can pay dividends and only according to accounting data after the distribution of profits.

Purpose of payment: Payment of dividends to the manager. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. Sample of filling out a payment order for dividend payment in Business Pack.

To the tax office

Payment order for taxes in Excel for 2018-2019. By law, only the Organization itself (IP) can pay its taxes. It is prohibited to transfer taxes for another person (except in cases where we're talking about about the tax agent for personal income tax).

Deadlines The date on the tax payment must strictly correspond to today’s date, otherwise the bank will not accept it. The payment is considered executed for the regulatory authorities on the date indicated on it. And when the money arrives at the tax office is no longer important to you. It can take a week.

Where can I get tax details? On the tax website there is a service for generating payment slips with the choice of tax office.

Since 2016, we have not put anything in field 110 (it was 0). See the picture.

In 106 they sometimes require you to write TP. In field 107, some banks ask to write the period for which the tax is paid - for example GD.00.2016. List of periods.

Purpose of payment: personal income tax on employee salaries. Without VAT.

Purpose of payment: personal income tax on the founder's dividend. Without VAT.

Purpose of payment: Advance payment for income tax for 2015. Without VAT.

Basis of payment: Advance payment tax simplified tax system for 2015. Excluding VAT.

The payment for penalties and fines is the same as when paying taxes, only.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their own taxes).

Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

Fig. Sample of filling out a payment order to pay taxes in Business Pack.

Insurance premiums: Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund

Also, starting from 2017, it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.

Since 2016, we have not put anything in field 110 (it was 0). See the picture.

In 106 they sometimes require you to write TP. In field 107, some banks ask to write the period for which the fee is paid - for example, GD.00.2016. List of periods.

Payment orders for the payment of insurance premiums for compulsory pension insurance (PFR), Compulsory Medical Insurance, Social Insurance Fund in Excel for 2018-2019. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for 2015 for individual entrepreneur Reg. No. 071-058-000000. Without VAT. ()

Purpose of payment: Contributions to the FFOMS for 2015 for individual entrepreneurs Reg. No. 071-058-000000 are transferred. Without VAT.(IP contributions can be calculated using this free calculator)

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for the 4th quarter of 2015 for employees Reg. No. 071-058-000000. Without VAT.(I also recommend calculating vacation pay)

Purpose of payment: Contributions to the FFOMS for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT.(I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Basis of payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT.(I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Deadlines. The date on the payment slip for payment of insurance taxes must strictly correspond to today’s date, otherwise the bank will not accept it. The payment is considered executed for the regulatory authorities on the date indicated on it. And when the money goes to the funds is no longer important to you. It can take a week.

Payment order penalties and fines are the same as when paying tax only.

Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums is for the individual entrepreneur himself.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 02/03/2017 No. ZN-4-1/1931@) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).

Fig. Sample of filling out a payment order for the payment of insurance premiums to the Pension Fund of the Russian Federation in Business Pack.

How long should payments be kept? Within 6 years after the end of the year in which the document last time used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 of the Order of the Ministry of Culture of Russia of August 25, 2010 N 558)

Let me remind you that all these payments can be edited in Excel or using this free program:

News on the topic

New from 02/25/2019:According to Federal law dated 02.21.2019 No. 12-FZ, which amended the law on enforcement proceedings dated 02.10.2007 No. 229-FZ, from June 1, 2020, employers when paying wages and other payments to the employee will be required to indicate codes of types of income in payment documents (a new detail for payments to employees will appear in the payment order).

New from 05/10/2017:In the instructions of the Bank of Russiadated July 5, 2017 N 4449-U, paragraph was added 4.1 of order 383-P. Also in "Appendix 1" in details line 101 - 110:column 1 is set out in new edition ("101 - 109"); in column 3, paragraph two is declared invalid; etc. Excerpt: "1.3. Supplemented by Appendix 13 as amended by the Appendix to this Directive.".

New from 02/24/2017: The Federal Tax Service of Russia, in letter No. ZN-3-1/978@ dated 02/15/2017, clarified the procedure for filling out field 101 of the payment order for the transfer of insurance premiums from 01/01/2017.

Federal Tax Service of Russia in letter dated 02/03/2017 No. ZN-4-1/1931@ forpayment orders for the transfer of insurance premiumsexplained the procedure for indicating codes in the “101” field.

New from 02/17/2016: Effective from 03/28/2016 Directive of the Bank of Russia dated November 6, 2015 No. 3844-U On introducing amendments to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. According to these changes, in payment orders for the payment of taxes and fees, insurance premiums, customs and other payments to the budget system of the Russian Federation, it is not necessary to fill in detail 110 - payment type.

Excerpt from Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for carrying out transfers” water of cash"

(as amended by Bank of Russia Directives No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated November 6, 2015 N 3844-U).

Chapter 5. Settlements by payment orders

5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds through the payer's bank account or without opening a bank account of the payer - an individual to the recipient of the funds specified in the payer's order.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for a payment order on paper), payment order details numbers are established in Appendices 1 - 3 to these Regulations.
5.4. The payment order is drawn up, accepted for execution and executed in in electronic format, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation. (as amended by Bank of Russia Directive No. 3248-U dated April 29, 2014)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of the funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The order for the transfer of funds without opening a bank account of the payer - an individual on paper must indicate the details of the payer, recipient of funds, banks, transfer amount, purpose of payment, and may also indicate other information established by the credit institution or recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account for the payer - an individual - can be drawn up in the form of an application.
The form of the order for the transfer of funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipients of funds in agreement with the bank.
Based on an order to transfer funds without opening a bank account for the payer - an individual credit organisation draws up a payment order.
5.8. An order to transfer funds without opening a bank account for the payer - an individual, transmitted using electronic means payment must contain information allowing to identify the payer, recipient of funds, transfer amount, purpose of payment.
5.9. Based on the orders of payers - individuals, a credit institution can draw up a payment order for the total amount and send it to the bank of the recipient of funds, to the recipient of funds agreed with the bank of the recipient of funds, to the recipient of funds using the register method or orders of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of these Regulations may be applied.

The payment order is necessary document for conducting non-cash payments between legal entities and individuals through banks or other financial institutions.

A sample form for the Pension Fund, Social Insurance Fund and other funds will help you fill out this document correctly. The Bank of Russia has established a payment order form.

Payment order 2016 sample download.

Payment orders 2016 can exist both in electronic form (client-bank system or Internet bank) and on paper. Filling out the fields of the payment order is carried out on the basis of the requirements set out in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P “On the rules for transferring funds”.

Payments for taxes and other transfers to the budget of the Russian Federation have a number of own characteristics. Only in them you need to fill out fields 101, 104-110. The payment order form must contain information about the name of the document and the form code, its number and date of preparation, as well as the type of payment. In addition, the document form provides for the indication of the main details of the payer (account number and TIN) and his banking institution (BIC - bank identification code, correspondent account number, sub-account), as well as the main details of the payee and the bank serving the recipient.

Payment order to the Pension Fund sample of 2016

Reporting to the Pension Fund in 2016 is submitted according to new rules. Accordingly, in the Pension Fund of Russia, payment orders in 2016 also need to be filled out in a new way. Below is a sample of filling out a payment order to pay contributions to the Pension Fund.

Please note that if you pay the fees yourself, you must always enter 0 (zero) in the “Code” field. This field should not be empty, since banking programs are configured in such a way that the payment will not be processed if this detail is not filled in.

If an organization pays contributions or fines (penalties) on contributions based on a request, then a unique accrual identifier (UIN) is indicated in the “Code” field. The UIN is assigned by the Fund and is indicated in the request for payment of contributions (fines, penalties). When transferring money at the request of funds, it is necessary to reflect the unique code specified by fund employees in their request. For example, UIN98765432101234567890///. If the identifier is missing, you must enter “zero” as in the case of a voluntary payment.

Sample payment order for individual entrepreneurs without employees (for themselves), lawyers, notaries:

Sample payment order for employers - organizations and individual entrepreneurs:

Payer status in payment order

The payer status in the payment order in 2016 is recorded in field "101". The payer status can take the following values:

01 - if the payer is a legal entity

02 - taxpayer - Tax agent

06 - tax payer - participant in foreign economic activity

08 - organization - payer of insurance premiums and other payments to the budget of the Russian Federation (except for payments administered by tax authorities)

09 - taxpayer or payer of fees - individual entrepreneur

10 - taxpayer or fee payer - private notary

11 - taxpayer or fee payer - lawyer who established a law office

12 - payer - head of a peasant (farm) enterprise

13 - payer of taxes or fees - another individual - bank client (account holder)

14 - taxpayers who make payments individuals(Clause 1, Clause 1, Article 235 of the Tax Code of the Russian Federation)

Starting from January 1, 2014, when transferring any insurance premiums, indicate status 08 in field 101

Tax period in the payment order 2016

The tax period in the payment order is indicated in field "107". The tax period code can take the following values:

First and second signs

• MS - monthly payments;
• KV - quarterly payments;
• PL - semi-annual payments;
• GD - annual payments.

The fourth and fifth digits contain: for monthly payments - the month number (from 01 to 12); for execution of quarterly payments - quarter number (from 01 to 04); for semi-annual payments - the semi-annual number (01 or 02).

From the seventh to the tenth digit the year for which the tax is paid must be indicated.

Examples: "MS.02.2016" - monthly payment for February 2016; "KV.01.2016" - payment for the first quarter of 2016; "PL.02.2014" - payment for the second half of 2014; "GD.00.2014" - annual payment for 2014; "01.03.2016" - if established by law specific deadlines payment of taxes or fees.

Payment order: download form

Download payment order form

The payment order form on paper is specified in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012, and a standard template is also presented there (form 0401060), which looks like this:

Appendix 2
to the Bank of Russia Regulations
"On the rules for transferring funds"
dated June 19, 2012 N 383-P

Filling out a payment order

Filling out a payment order must be carried out in full compliance with the requirements of Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” and Appendices 1, 2 and 3 to this regulation. Along with this, filling out a payment order for transferring payments to the budget and extra-budgetary funds must also take into account the Orders of the Ministry of Finance. Thus, from January 2014, Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” comes into force.

Please note that empty details fields are not allowed. If a specific field cannot be filled in or is not necessary, then a zero is entered in it.

Changes in payment orders

The Federal Treasury provided clarifications on the new requirements for indicating information in a payment order for the transfer of payments.

By Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, new rules for indicating information in payment orders came into force on January 1, 2014.

All organizations must fill out payment orders for payment of insurance fees and taxes in a new way. One of the innovations is that instead of the OKATO code in payment orders it is necessary to put a code from the All-Russian Classifier of Territories municipalities(abbreviated as OKTMO).

OKTMO in payment orders from January 1, 2016 is indicated in field 105 “Purpose of payment”

In December 2013, the Ministry of Finance presented a table of correspondence between OKATO codes and OKTMO codes of municipalities, as well as those included in them settlements and intersettlement territories. The full text of the document can be found on the Ministry’s website.

Based on materials from: www.yourbuhg.ru

Almost every year, many accounting documents undergo changes, revisions and additions. This is due to the constant change in our legislation and regulations. Of course, all these changes should be quickly monitored and applied, but this is not so easy. Let's try to understand one of the main documents - a payment order. This year it was affected by some changes that should definitely be taken into account and applied when filling out in the future.

So, filling out a payment order in 2016. Let's briefly touch on some of the main changes, focusing on those fields that, as a rule, cause greatest number questions and misunderstandings. We hope our instructions will be useful to you. First of all, it is worth considering when filling out the payment form that there have been changes in the KBK field when paying contributions to Pension Fund. It is definitely worth clarifying whether the contribution is paid from a set amount or after exceeding the limit; this detail will be different in both cases. This detail has changed in the same way when paying pension contributions individual entrepreneur.

Also, changes in payment orders since 2016 have affected field 110; it cannot be filled out.

Filling out a payment order in 2016 sample

The official payment form itself has not changed this year; the changes affected only some aspects of its completion. A typical form is presented below.

Filling out the top part of the payment slip has not changed. The first paragraph indicates the name of this document, then the form number follows in accordance with the accepted all-Russian classification, where all forms of management documentation are established.
Next, you must indicate the number and date (standard format - dd.mm.yyyy) of the payment.

In field №5 one of the values ​​is selected (urgent, telegraph, other), most often when filling out an order electronically, the bank offers this field value in a preset order in code form.

Of course, you cannot leave the amount field blank. The amount in the sixth field must be written in words, but kopecks can be written in the form of numbers. But we do not recommend shortening the designation of the ruble and kopeck. But in the seventh - the same amount is filled in digital format, separating rubles from kopecks using a dash.

After this there is a block of standard payer details, in the filling of which there have also been no changes. This is the name of the payer, his account number, bank name, BIC, correspondent account.

In field №13 The name of the bank of the recipient of the funds is indicated. Do not forget that relatively recently there have been changes in the names of various territorial divisions of the Central Bank. Therefore, it makes sense to check the correct name in your region.
For the recipient's bank, indicate information similar to what you filled out for your bank - account number, correspondent account number, BIC.
In field No. 16, enter the full name of the payee (for individual entrepreneurs, be sure to indicate legal form– Individual entrepreneur, but for a private person just your full name is enough).

In the eighteenth field you need to enter 01.

Fields 19-20, 23 are not filled in.

In field №22 You need to write down the order of payment.

But in the field №22 there have been some changes. After March 31, you need to fill in a unique payment identifier, or UIP for short. It will replace a detail called UIN (unique accrual identifier). The UIP must be completed if he is designated as the recipient of the money. In cases where taxes are calculated independently, the UIP is not indicated.

But in the field №24 Now you don’t need to indicate the UIN, just write the purpose of the payment.

Fields No. 62 and No. 71 are intended to be filled out by a bank specialist.

In field №101 The company status value is filled in. In this case, 01 is a legal entity, 02 is a tax agent, etc. The most complete and current list of these statuses can be found in the order of the Ministry of Finance (Appendix No. 5 dated November 12, 2013). Next follow the fields for checkpoints of payers and recipients.

In field №105 the value of the OKTMO code is written in accordance with the declaration or calculation. The OKATO code should not be specified in this case.

Field №106 is intended to indicate the basis for payment. This may be a payment relating to the current time period (denoted TP), or a payment intended to repay existing debt for a past period (denoted ZD). If you find it difficult to fill out this field, it is acceptable to put a zero there.

Field No. 107 raises the greatest number of questions among accountants when filling out a payment slip. Let's figure out how to fill it out in 2016. It must indicate the tax period for which the tax is paid. If it is difficult for you to indicate it, you can put zero. But it’s better, of course, to fill out this field. The values ​​that are indicated in it should not exceed ten characters (8 characters of which are numbers, and 2 are dividing points). Since this is the frequency of payment, the monthly (MS), quarterly (QU), semi-annual (SL) or annual (YA) frequency can be indicated accordingly.

Index fields 107 payment order is used to designate the period for payment of a tax or fee or a specific date for payment of the tax, which has been established and prescribed by law. These are the first two characters that you should indicate in this field. Then you need to specify the information. If the payment is monthly, then the month number is written next (01-12), if quarterly - quarter (01-04), semi-annual - the first or second half of the year (01\\02).

And the last four digits are the number of the year for which payment is made. If you pay once for the whole year, you can enter zeros instead of the fourth and fifth digits. Thus, a payment order in 2016, a sample of filling out field 107, looks like this.
MS.04.2016 - for monthly payment, KV.02.2016 - for quarterly, PL.01.2016 - for half a year, GD.00.2016 - for annual.

Thus, field 107 is filled out if you pay tax for the current period, and when paying off debt, the filling procedure is slightly different. If the payment is tied to a specific date, then you should enter it. It is supplemented by the designations TP (due date for payment on demand), RS (date of payment of the tax amount in installments), OT (end date of the installment plan), etc.

If you pay a customs fee, you must indicate a code that will allow you to identify the customs organization.
Now you can move on to the remaining fields and the order in which they should be filled out. In field No. 108, indicate the number of the payment basis document. If you do not have such data, then it is acceptable to enter zero in this field.

In field No. 109 When paying tax, the date of the document that became the basis for the payment is written. If you do not have information or you pay a number of other payments, not taxes, it is acceptable to enter zero in the field. Field No. 110 is no longer required to be filled out.

As you can see, there are not many changes in the procedure for filling out the payment form in the new year, but you should carefully fill out all the fields, following the prescribed recommendations. As you know, changes in filling out this document happen almost every year, if not more often, so it makes sense to regularly monitor updates.

When transferring contributions to the budget, it is important to correctly enter the data in payment order for personal income tax (sample in our article). After all, a mistake made can lead to undesirable consequences, leading to the payment of penalties or lengthy proceedings with the tax authorities. Our consultation will help you avoid them.

Document for payment

A payment order is an order from the account owner sent to the bank and containing a request to transfer funds to the account of another recipient, including one opened at another financial institution. Personal income tax payment- this is an order to transfer funds to tax system to pay income tax.

This document can be used in cash and non-cash payments. It contains information about the company, bank and funds being transferred. Empty sample payment order for 2016 year looks like this:

The following fields are required (see table).

When drawing up a document, you must comply with all the requirements established by Order of the Ministry of Finance No. 107n of 2013 and correctly indicate the details. It may be difficult to fill out some lines. Let's look at the design features of some of them.

Payer status (line 101)

Indicated in the upper right part of the document. When transferring personal income tax and insurance contributions, enter the code:

• 01 – for companies;
• 02 – for tax agents;
• 13 – for ordinary citizens who do not have individual entrepreneur status;
• 09 – for merchants who pay income tax for themselves.

When an individual entrepreneur hires workers, he becomes a tax agent in relation to them, and therefore is obliged to withhold and transfer personal income tax to the budget.

KBK for personal income tax in a payment order of the 2016 sample

In line 104 of the payment card they put a twenty-digit code consisting of several groups of numbers. The table provides information about what they mean.

EXAMPLE

K.V. Skvortsov, who has the status individual entrepreneur, is going to transfer personal income tax on August 18, 2016 on income received. The KBK will contain the numbers:

"182 1 01 02010 01 1000 110."

Consequences of incorrect registration

Mistakes made may result in the payment of penalties, fines, or re-depositing funds. An exception is provided for the following indicators:

• OKTMO;
• name of the tax authority.

Even if this information is entered incorrectly, the tax is considered paid. You just need to submit an application for clarification of payment.

Below is the completed sample payment order for personal income tax for employees in 2016 year.

Penalty

Sometimes it is not possible to pay income taxes to the treasury on time. Then you need to draw up a payment order for a penalty. Sample personal income tax payment order for penalties in 2016 has a lot in common with the main payment system. They also indicate the details of the payer and recipient, status, and amount. Here are the differences (see table).