School reading 6. How can you help children? What are the requirements for a student in a literature lesson?

Payment number and date

In the details (3), enter the number in numbers.

In details (4), indicate the date of drawing up the order:

on paper - enter the day, month, year in numbers in the format DD.MM.YYYY (for example, 01/15/2016);
V in electronic format numbers in bank format (day - two digits, month - two digits, year - four digits).

Please note: in detail (62), the bank employee will indicate the date the order was received by the payer’s bank. And in detail (71) - the date of debiting the funds from the payer’s account.

Information about the payer and his bank details

Payment invoice fields (8)-(12) are provided for information about the payer. This is accordingly:

name of the payer;
payer's bank account number;
payer bank (name and location);
bank identification code (BIC) of the payer's bank;
correspondent account number of the payer's bank.

Don’t forget also about fields (60) “TIN” and (102) “KPP”.

In details (101) indicate the status of the organization. In particular:

01 - (payer of fees) - entity;
02 - tax agent;
08 - payer - an institution that pays insurance premiums and other payments to the budget system of the Russian Federation;
14 - taxpayer making payments to individuals.

Full list statuses are given in Appendix 5 to Order No. 107n dated November 12, 2013.

In detail (44), the authorized person of the organization (for example, the manager) must put his signature in accordance with the samples declared to the bank on the card.

As for the props (43) “M.P.” From April 7, 2015, companies are no longer required to use seals in their work. This innovation was introduced by Federal Law No. 82-FZ dated 04/06/2015, which, in particular, amended federal laws dated 12/26/95 No. 208-FZ “On Joint Stock Companies” and dated 02/08/98 No. 14-FZ “On Limited Liability Companies”.

So, printing on a payment slip is required only if it is available. Therefore, if you refused the stamp, then you do not need to put it on the payment order.

Information about the recipient and his bank details

For recipient information Money fields of the payment slip (13)-(17) are allocated. This is accordingly:

payee's bank;
bank identification code (BIC) of the recipient's bank;
correspondent account number of the recipient's bank;
full or abbreviated name of the recipient organization (for an entrepreneur, indicate his full name and legal status, for citizens who are not businessmen - only his full name);
recipient's bank account number.

Don’t forget also about fields (61) “TIN” and (103) “KPP”.

Type of operation

In field (18), enter the payment document code 01. This is the code assigned to payment orders (Appendix 1 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

Payment information

In details (5) indicate the type of payment, namely one of the values:

"urgently";
"telegraph";
"by mail";
another value set by the bank. The value may not be specified if it is set by the bank.

In electronic form, the value must be indicated in the form of a code established by the bank.

In details (6) indicate the payment amount. Whole rubles are written in capital letters, kopecks are written in numbers. At the same time, the words “ruble” and “kopeck” are not abbreviated. And if the amount is in whole rubles, then you can not indicate kopecks, but enter the payment amount and the equal sign “=” (for example, 2000=).

In details (7), indicate the payment amount in numbers. Separate rubles from kopecks with a dash “-”. If kopecks are not indicated, enter the payment amount and the equal sign “=”.

By general rule(another procedure may be established by the bank) in details (19) “Payment term” and (20) “Payment purpose code” values are not indicated. So, in particular, in payment orders for the transfer of taxes and insurance premiums, these fields do not need to be filled in.

In details (21), indicate the order of payment in numbers in accordance with the law. We talked in more detail about which queue to specify in certain cases in a separate article.

In detail (22), you must indicate the code of the unique payment identifier (UPI), if it is set by the recipient of the funds and communicated to the payer (clause 1.1 of the Bank of Russia instructions dated July 15, 2013 No. 3025-U). So, when transferring current taxes and contributions in this field, it is enough to indicate the value “0”.

In the attribute (23) “Reserve field” the value is not indicated unless a different procedure is established by the bank.

In details (24), indicate the purpose of the payment, the name of the goods (work, services), numbers and dates of the basis documents in accordance with which the payment is made (for example, details of contracts, acts, invoices).

In details (104), indicate the 20-digit BCC of the payment in accordance with Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. Or - what’s more convenient - take the BCC values for main payments from a convenient table on our website.

In the details (105) indicate the code OKTMO. Keep in mind: when paying tax on the basis of or, you need to enter the same OKTMO code that appears in the reporting.

In detail (106) when paying taxes and payments, indicate the payment basis code. In particular:

TP - payments of the current year;
ZD - voluntary repayment of debt for expired tax (calculation, reporting) periods in the absence of a requirement from the tax inspectorate for payment;
TR - repayment of debt at the request of the tax inspectorate.

A complete list of values is given in paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

When making other payments to the budget system, as well as if it is impossible to indicate a specific value for the indicator, put “0”. In particular, this must be done when filling out payment slips for the transfer of insurance premiums (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

When making tax payments, indicate the tax period in detail (107). The indication procedure is established in paragraph 8 of Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013. Thus, the first two characters of the code characterize the frequency of tax payment. For example, when paying taxes monthly, the first two characters are “MS”. The fourth and fifth digits are the tax period number. So, if the tax is paid for February, enter “02”. The seventh to tenth signs indicate the year in which the tax period includes. These three groups of signs are separated from each other by dots. Thus, if, say, you transfer personal income tax or insurance premiums for February 2016, in field 107 you need to indicate “MS.02.2016”.

When paying customs duties, in field (107), indicate the identifying code of the customs authority (clause 8 of Appendix 3 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In details (108), when making tax payments, indicate the number of the document that is the basis for the payment. For example:

TR - requirement number tax authority on payment of tax (fee);
RS - number of the decision on installment plan.

A complete list of values is given in paragraph 9 of Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

In this case, when transferring current taxes (payment basis “TP”) and voluntary repayment of debt for past periods (payment basis “ZD”), enter the value “0” in field (108).

When paying customs duties, follow paragraph 9 of Appendix 3 to the above-mentioned order.

When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator, put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In details (109), when paying tax payments and customs duties, indicate the date of the payment basis document, which consists of 10 characters. A complete list of values is given in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013. In this case, when transferring current taxes (payment basis “TP”), in field (109) indicate the date of signing tax return(calculation). When voluntarily repaying debt for past periods (payment basis “ZD”), enter “0” in field (109). You can also do this if an organization transfers tax before submitting a declaration or finds it difficult to choose an indicator to fill out a field (letter of the Ministry of Finance of Russia dated February 25, 2014 No. 02-08-12/7820).

When making other payments to the budget system, as well as if it is impossible to indicate the specific value of the indicator in field (109), also put “0” (clause 4 of Appendix 2 and clause 5 of Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

The detail (110) “Payment type” is not filled in. That is, it is left empty.

Payment order in 2017 - form can be downloaded on our website. This is the most important bank payment document, so it is necessary to choose a form for processing a payment that fully complies with the norms of current legislation.

Why is a payment order required?

The most popular form for making settlements between counterparties or for making payments to the budget is the transfer of funds using payment order form in 2017 - download it can be found on the website. It is required for non-cash payment. Subject economic activity can send a payment to the bank in paper or electronic form. Moreover, the paper version of the document is valid for 10 days after its preparation. A payment order obliges the bank to transfer a certain amount of funds from the owner’s current account in favor of the budget or counterparties of this company.

Drawing up a payment order requires the accountant to be attentive, as well as knowledge of its features and the latest legal requirements. Otherwise, a delay in transferring funds may result in penalties.

Individuals can also transfer funds for their intended purpose, but without specially opening a bank account. In such cases, employees of the credit institution themselves draw up payment order.

Is it possible to download a payment order for free in 2017 - form and sample

In order not to be late with current payments, you must use latest version document form for payment corresponding to that given in Appendix No. 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” (this payment order form in 2016). Payment details and other information (payment purpose) are filled out in accordance with this procedure.

A completed payment order form is available for viewing and downloading on our website, which can be used as a sample.

If an error is made in the KBK when transferring the tax payment, the payment does not need to be transferred again. Read more about this in the material .

Current in 2017 year payment order form download free of charge in any of the convenient formats on our website.

Where to download the payment order form in Word format

If you need a payment form in Word, download it from our website. By entering the necessary data and details of organizations into this form, you will create an absolutely correct document for making non-cash payments.

In field 107 of the payment order you must indicate the tax period for which the tax or contribution is paid. From the contents of field 107 it should be clear for what period the tax is paid. Also, a specific date can be indicated in field 107. Recently, the Federal Tax Service issued a letter dated July 12, 2016 No. ZN-4-1/12498, in which it said that for payment Personal income tax agents should fill out several payments. According to the new rules for filling out payment slips, should field 107 be indicated now? Is it possible to continue making one payment? Let's figure it out.

Introductory information

Field 107 must be filled in to indicate the frequency of payment of the tax payment or the specific date for payment of the tax payment, if such a date is established by the Tax Code of the Russian Federation (clause 8 of the Rules, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In field 107 the 10-digit tax period code is entered. The first two characters are the tax payment period. For example, for quarterly - CV, monthly - MS, annual - GD.

The fourth and fifth digits are the tax period number. For example, if the tax is paid for August, “08” is indicated.

The seventh to tenth signs indicate the year. Dots are always placed in the third and sixth characters. For example – KV.03.2016.

New clarification from the Federal Tax Service on field 107

The letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 states that the tax agent should prepare several payment orders if personal income tax is transferred with different payment terms.

Thus, the Federal Tax Service, in fact, recommends new rules for filling out payment orders starting in July 2016. After all, earlier similar demands there was no response from the tax authorities. However, after these recommendations appeared, accountants had questions about what exactly to enter in field 107.

What exactly should I indicate in field 107 now?

When paying personal income tax tax law establishes several payment terms and for each of these terms there is a specific payment date (See “”).
Here are some examples.

Personal income tax from salary

Personal income tax wages, bonuses and material benefits should not be transferred to the budget later in the day, following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employer paid wages for July to employees on August 4, 2016. In this case, the date of receipt of income will be July 31, the date of tax withholding will be August 4. A last date when personal income tax should be transferred to the budget - August 5, 2016. Does this mean that you need to put 08/05/2016 on your payment slip?

Or can you indicate “MS.07.2016” in field 107 of the payment order to make it clear that this is a tax for July?

Personal income tax on sick leave and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than last date the month in which the income was paid (paragraph 2, paragraph 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employee goes on vacation from August 25 to September 15, 2016. His vacation pay was paid on August 15. In this case, the date of receipt of income and the date of withholding personal income tax is August 15, and the last date when the tax must be transferred to the budget is August 31, 2016. Would it be correct to mark 08/31/2016 in field 107 of the personal income tax payment slip? Or should I indicate “MS.08.2016”?

The rules for filling out payment orders do not have a clear answer to these questions. Therefore, we will express our opinion on how to implement the new recommendations given in the letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498.

Our opinion: rely on the month of income occurrence

We believe that there is no need to indicate a specific date in payment orders. After all, most likely tax inspectors The main thing is not to collect a lot of information about different dates, but to understand for what period the personal income tax was paid and compare it with the calculation of 6-personal income tax. And if so, then accountants, in our opinion, need to rely specifically on the month in which the employees had taxable income.

To determine which month personal income tax applies to, refer to the date of recognition of income under Article 223 of the Tax Code of the Russian Federation. For example, for salaries, this is the last day of the month for which money is issued. For vacation and sick leave - the day of payment (Article 223 of the Tax Code of the Russian Federation). Let us explain with examples and samples of payment slips.

Wage

It follows from paragraph 2 of Article 223 of the Tax Code of the Russian Federation that wages become income on the last day of the month for which it is accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, enter in field 107 the number of the month for which the salary was accrued. Let's assume that an accountant prepares a personal income tax payment from wages for August. Then in field 107 he will indicate “MS.08.2016”. Even though the payment is drawn up in September. And this, in our opinion, will be correct.

Vacation pay

Vacation pay becomes income on the last day of the month in which they were paid (clause 6 of Article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in September, then in field 107 of the income tax payment slip, indicate “MS.09.2016”. Even if the vacation “shifts” to October.

Sick leave

Vacation pay becomes income on the last day of the month in which they are paid (clause 6 of Article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in October 2016, then in field 107 of the payment slip you need to fill in “MS.10.2016”. And thereby show that vacation pay was paid in the tenth month of 2016.

Material benefit

Sometimes employees receive income in the form of material benefits, for example, from a loan received. To transfer income tax from him in field 107 of the payment order, fill in the month on the last day of which the person gained material benefit. For example, if the material benefit from using the loan arose in November 2016, then fill out field 107 as follows:

Paying off debts: field 107

Tax agents are also required to fill out field 107 in situations where personal income tax debts are being repaid. If the organization repays the debt on its own initiative (voluntarily), then in field 107 indicate the month for which the debt is repaid. And in field 106 put the PO code. This code will mean that this is not a current payment, but a debt repayment. Let’s say, if you are repaying your personal income tax debt for April 2016, then make the payment like this:

How to fill out field 107 in ambiguous situations

Now let's look at several common situations for filling out field 107 when transferring personal income tax.

Situation 1. Salary and vacation pay at the same time

In August, the organization simultaneously issued salaries for July and vacation pay on the same day.

Solution. In relation to wages, the income date is the last day of the month for which it is accrued. For vacation pay, this is the day the money is issued. Therefore, you need to make two payments. In field 107 for salary tax, enter “MS.07.2016”, and in field 107 for vacation pay tax - “MS.08.2016”. This will make it clear which month you are transferring tax for. And this approach will meet the new recommendations of tax authorities.

Situation 2. Salary and sick leave at the same time

In September, the organization simultaneously issued salaries for August and vacation pay on the same day.

Solution. In relation to wages, the income date is the last day of the month for which it is accrued. For vacation pay, this is the day the money is paid. Therefore, you need to make two payments. In field 107 for salary tax, enter “MS.08.2016”, and in field 107 for vacation pay tax - “MS.09.2016”.

Situation 3. Vacation pay was issued in another month

Solution. In relation to vacation pay, the date of income is the day the money is issued. It doesn’t matter what month the employee takes a vacation. Therefore, in field 107 of the payment slip for the transfer of personal income tax from vacation pay, indicate “MS.08.2016”. That is, show that you issued the vacation pay in August 2016.

Situation 4. Salary and bonus at the same time

Situation 5: payments to contractors

The contractor was paid in September for services rendered in August.

Solution. The date of receipt of income under a civil contract is the day the money is issued. This day fell in September. Therefore, in the payment slip for personal income tax, in field 107, enter “MS.09.2016”.

Situation 6: daily allowance

In August, the employee received excess daily allowance related to his business trip. Personal income tax must be withheld from them. The advance report on the results of the business trip was approved in September 2016. The tax was withheld from the salary for September.

Solution. The date of receipt of income for excess daily allowance is the last day of the month in which the advance report for the business trip was approved (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation). For wages, the date of income is the last day of the month for which the money was paid (clause 2 of Article 223 of the Tax Code of the Russian Federation). That is, in both cases it is the last day of the month. Therefore, in our opinion, you can make one payment and in field 107 mark “MS. 09.2016". After all, the tax authorities in their explanations did not say that the tax should be divided into different payments and with the same payment deadlines.

conclusions

There is also an opinion among accountants that after the appearance of the Federal Tax Service letter dated July 12, 2016 No. ZN-4-1/12498, payment slips should indicate specific dates no later than which the organization or individual entrepreneur must pay personal income tax. For example, personal income tax on vacation pay issued in September must be transferred by the end of the month. Therefore, in field 107 when paying personal income tax on vacation pay, you need to put “09/30/2016”. Personal income tax must be transferred from the paid salary the next day. This means that if the salary was issued, say, on September 5, then in field 107 you need to indicate the next day, that is, “09/06/2016”. This option also has a right to exist. Moreover, we do not rule out that it is correct and will not cause claims from the Federal Tax Service. But, unfortunately, there are no official explanations on this matter yet.

In our opinion, before making a final decision about what exactly to write in field 107, it still makes sense to ask for clarification from your Federal Tax Service. But in any case, keep in mind: inspectors do not have the right to fine the tax agent or charge penalties if the tax is paid on time and the payment falls into the budget.
Moreover, if a tax agent, for example, paid wages and vacation pay on the same day and filled out only one payment order, then this cannot be considered a violation or error if the payment goes to the budget at the correct KBK. Cm. " ". At the same time, we repeat that tax authorities most likely plan to correlate the data from field 107 with 6-NDFL calculations. And if the tax program cannot match the accrued and transferred tax, then the inspectorate may request clarification, ask to clarify the calculation or payment details.