Tax payments c. Payment order for insurance premiums. New grounds for payments to the tax

Field 101 "Status of the payer". In field 101 of payments for the payment of insurance premiums, companies must indicate the status of the payer 01, and entrepreneurs - 09. Status 01 is now called “Taxpayer (payer of fees, insurance premiums<…>)". Code 14 officials excluded altogether. For injury contribution payments, continue to enter 08 in field 101.

Field 105 "OKTMO code". In this field, give OKTMO of the municipality of eight characters (clause 6 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Previously, it was possible to indicate OKTMO both from 8 characters and from 11 characters.

Fields 106-109. Fill in these fields in the same way as in tax payments. For example, if you are transferring contributions for May, enter “MS.05.2017” in field 107. In the payment for contributions in case of injury, do not fill in fields 106-109, set 0. They are filled out only for payments to the tax.

Field 110 "Type of payment". In payments for taxes and contributions, this field is still not filled in.

Samples of payments

In field 104, you indicate the BCC. See the table with BCC for 2017 below. Check if the recipient's bank details have changed. For example, from May 5, 2017, in which the company transfers to inspections near Moscow, new details must be set. Look them up on the website of your tax office, as well as in samples 3 and 4 below. Payments with old details will fall into the unexplained.

Table. CSC for payment of insurance premiums for periods from January 1, 2017

Sample 1. Payment for the payment of contributions to pension insurance for 2017

Sample 2. Payment for the payment of premiums for health insurance for May 2017

Sample 3. Payment for the payment of premiums for insurance in case of temporary disability and in connection with maternity for May 2017

A payment order in 2017 is a way to transfer a certain amount for some purpose.

Almost every entrepreneur faces this financial instrument. In 2017, changes are planned in filling out the document.

From the moment of state registration of a certain company like or, they become official taxpayers with an individual TIN number.

In addition, they are now required to provide all calculations and financial reports in a timely manner.

What is a payment order?

A payment order is an order by the payer to the bank of his choice, established by the settlement document, to transfer finances to the recipient, who is open in this or another bank.

Citizens who do not have an account with this bank, in accordance with paragraph 2 of Art. 863 of the Civil Code of the Russian Federation carry out the described operation in the same way.

Officially, this document can be issued both in writing and in electronic form, but only in the form of an uploaded document to official sources, for example, in the client-bank system.

The payment order must be written or uploaded in 4 copies:

• 1 copy is required for a banking transaction: debiting funds from the payer's account.
• 2 copy acts as a confirmation of the transfer of funds to the specified account.
• 3 copy acts as a confirmation of the bank transaction.
• The 4th copy is returned to the payer upon completion of the transfer in the form of a receipt on acceptance of the operation and its execution.

The payment order is executed strictly on time, maybe even earlier.

After drawing up the document, the bank employee must check that all fields are filled in correctly, and also enter the date when the finances will be received in the specified account.

The described document can be used to transfer finance:

• to pay loans and accrued interest on them;
• to state budgets and funds;
• for goods received, payment for work performed, for prepayment, etc.

If necessary, the bank has the right to involve other banks to make this payment, for example, if the beneficiary's account is registered with another bank.

If the payer's account does not have enough funds or partial payment is provided, then the payment order goes into the category of unpaid on time.

Important: the bank is obliged to inform the payer about all operations performed in accordance with the agreement.

How to fill out a document

Filling out a payment order in 2017 will be done in the same way as for taxes due to the fact that from January 1, 2017, the Federal Tax Service will control all insurance premiums.

The table explains in more detail what information to indicate in a particular field and what nuances the payer may encounter.

Payment order fields	What information to indicate
Payment order No. (field 3)	Specify the serial number, which should consist of no more than 6 digits. If you specify from 4 to 6 digits, then the last three should not be zero.
Date (field 4)	The date when the document was drawn up is indicated, for example, 01/03/2017.
Type of payment (field 5)	This line is filled in if the document is drawn up and sent electronically. You must specify "electronic". If the document is in writing, then this field should simply be skipped.
Amount in words (field 6)	The payment amount must be indicated in rubles and kopecks with a capital letter, while the rubles are written in capital letters, and kopecks in numbers. Also note that no abbreviations should be made. For example, thirty thousand 47 kopecks. If the amount is back kopecks, then the entry will look like this: Two hundred rubles. That is, you do not need to write "zero kopecks".
Amount (field 7)	Now you need to specify the amount in numerical form. Please note: rubles must be separated from kopecks with a dash: 1000-40. If the payment amount is equal to an integer, then at the end you must put an equal sign: 1000=
8 field	It is advisable to indicate the full name of the company, but if it is very long, then an abbreviated version is allowed. Here we also write the legal address. The information must begin and end with the sign "//": //Name and address of the company//
9 field	We write the details of the payer's account
10 field	We indicate information about the bank: the full name and its location.
11 field	Bank BIC
12 field	We write the number of the correspondent account of the bank
13 field	Now we specify the bank details of the recipient. In this field we write the full name and its address.
14 field	Bank BIC.
15 field	Recipient's account details.
16 field	Recipient information. In this field, we write the name of the body of the Federal Treasury and the tax inspectorate / branch of the PFR / FSS. For example, it may look like this: UFK MF RF for Moscow (IFTS of Russia No. 12 for Moscow)
17 field	The beneficiary's account to which the agreed amount is to be transferred.
18 field	Specify the type of operation. What exactly to write here, you need to find out from a bank employee, in particular, the standard for payment orders is 01.
19 field	This field is not filled in by you personally, it is done by a bank employee.
20 field	You also do not complete this field.
21 fields	Here is the order of payment. There can be the following values: 3 - if a payment is made according to the instructions of the Federal Tax Service and other organizations for the purpose of forced payment of debts. · 5 - for independent payments from registered organizations.
22 field	If the recipient determines that this line must be filled in, then the UIN must be specified.
23 field	The line is filled in only if some additional conditions have been agreed, and they are provided for by other documents.
24 field	All information that relates to the purpose of the payment, for example, this may be the main data that acts as the basis for making the appointed payment.
43 field	A certified seal from the payer-company, if there is none, then you just need to write “b\a” = no seal.
44 field	All signatures of the persons involved.
45 field	The line is filled in by bank employees.
60 field	, while keeping in mind that the first and second number must not be zero. If you filled in field 108 or 22, then you can skip this line.
61 fields	TIN of the tax service. Here also the first and second number must not be zero.
101 fields	The status of the payer, which is learned from a bank employee.
102 field	Payer's KPP - the first and second numbers must be greater than zero.
103 field	Checkpoint of the tax service - the rule with zeros remains in force.
104 field	CBC, provided for by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
105 field	OKTMO code
106 field	According to paragraph 7 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, we write a two-digit code for the basis of payment.
107 field	The frequency of paying taxes, for example, it can be once a month, quarter, six months, a year.

Sample payment order in 2017:

Changes in 2017

There are often some changes in the tax system to simplify certain processes.

Each legal entity is obliged to track these changes, since in the case of an incorrectly completed document, the specified operation will not be performed.

In January 2017, changes regarding the completion of payment orders come into force. This is due to the fact that now all insurance premiums will be automatically processed by the tax office.

However, there are exceptions - insurance premiums in case of injury of the insured person will be considered by the Social Insurance Fund. So, let's look at the main changes.

In 2016, it was necessary to draw up a separate payment for each individual type of contribution, for example, two separate payments had to be made for pension and medical contributions.

In 2017, it is planned to introduce one payment system for all types of payments, however, it will be known more precisely after the Ministry of Finance approves new CBCs in December.

Important: payment order - the main document on the basis of which the bank can transfer finance to the specified details.

All payments (one or more) will need to be drawn up according to the tax model. That is, for example, zeros cannot be indicated in fields 106 and 107, as we have already mentioned above.

Also, earlier it was possible to pay only your own taxes, and now you can pay taxes for other persons, but only if you have a power of attorney.

Therefore, if you often encounter a problem, then it is best to issue a power of attorney for a loved one and let him make the payment for you.

In this connection, in line 101, in this case, it will be necessary to indicate the number 28. It is envisaged to indicate a mobile phone as an additional identification of a person.

So, among all the changes, the key ones can be distinguished:

• Mobile phone number as an additional type of identification.
• Possibility of payment by other persons.

All changes will come into effect on January 1, 2017, so all online systems will be updated on the dates indicated, and tax officials will inform their clients about the new rules at the time of filling out the document.

USN payment order

Entrepreneurs who work on a simplified taxation system must pay not only tax, but also an advance payment.

At the same time, you should know that the advance payment is accrued every quarter, and the tax - annually.

Two payments are paid only in whole rubles, if the amount is obtained with the remainder, then it is rounded up.

• know the income for the reporting period;
• know the amount of insurance premiums for individual entrepreneurs.

After that, we use the following formula:

For example, an entrepreneur earned 300 thousand rubles for the period from February 1 to April 30, then he needs to pay an advance payment in the amount of 18,000 rubles, since according to the formula:

300,000 x 6% = 18,000 rubles.

However, if before July 31 he can earn another 300,000 rubles. and pay all insurance premiums, which amount to 20 thousand rubles, then the advance payment will have the following meaning:

(300,000 + 300,000) x 6% - 20,000 - 18,000 = 8,000 rubles.

Now let's move on to calculating the tax according to the simplified tax system, which is calculated using the following formula:

If, for example, in 2015 a certain entrepreneur earned 2 million rubles, he also paid an insurance premium of 30 thousand rubles. and advance payments of 35 thousand rubles, then we can calculate the tax using the above formula:

2000,000 x 6% - 30,000 - 35,000 \u003d 55,000 rubles.

All these payments are paid at the tax office, but you can reduce the time and generate a receipt in advance.

Go to the "All Services" section:

We skip the first step, where you are asked to enter the IFTS code and click the "Next" button:

In the column "Payment document type" you must select "Payment document":

CBC is the same for everyone:

In the column "Status of the person" you must select the individual entrepreneur:

In the basis of the payment, we indicate the payments of the current year:

The tax period is indicated depending on the type of payment, so for an advance payment we indicate “Q”:

To pay tax, indicate "GD":

The next field to fill in is your personal information:

Now you need to choose a payment method. So, if you choose to pay in cash, you will see a window to download the generated receipt:

To pay using Internet banking, select "Cashless payment", and then your credit institution:

Please note: you need to make a payment only from your personal card.

Payment order for penalties

If for any reason you do not pay the tax on time, you will need to pay a penalty. For this procedure, you need to draw up a payment order.

First you need to determine the amount of the accrued penalty, for this we use the following formula:

Please note that the delay begins to be counted from the next day when it was necessary to pay the tax, for example, if the tax payment was due on February 1, then the delay begins to be counted from February 2.

It ends on the day of the actual payment, and not on the day the payment order is drawn up.

Here is an example of a calculation:

On January 6, the enterprise paid wages for December 2016. And personal income tax from it - 30,000 - the company will be able to pay only on January 20. The delay will be 14 days. For example, the refinancing rate for this period will be 10%, then we get:

30,000 x 14 days x 1\300 x 10% = 140 rubles.

Now you can proceed to filling out the payment order for penalties. Sample Fill:

Some nuances of filling:

• line 104 - budget classification code;
• Line 105 - in accordance with the new rules, OKTMO is now indicated here;
• You must skip the field 110, it will be filled in by tax officials;
• 101 lines - everyone needs to write "08";
• Line 21 - according to the new instructions, instead of 3, you need to indicate 5, otherwise the bank will not be able to make the specified payment.
• Line 24 - this contains additional information that was not indicated earlier in the document.

Important:if the payment order contains any errors, the bank cannot transfer funds, then the delay in payment increases, and with it the amount of the penalty.

A payment order for the payment of fines is drawn up in the same way as for penalties.

A sample of filling out a payment order for the payment of a fine:

A sample of filling out a payment order for the payment of property tax:

The current sample of the 2019 payment order in Word format can be downloaded in the article. Please note that payments for taxes and contributions differ in the order in which they are filled out. Errors in the document can lead to penalties and fines, and some shortcomings cannot be corrected.

How to fill out a payment order in 2019

The general rules for processing payment orders are recorded in Appendix 1 to the Regulation of the Bank of Russia dated September 19, 2012 No. 383-P. This document contains a list and description of the details in the payment order, as well as a standard payment form.

Filling in payment orders for taxes and insurance premiums has a number of features. You can’t make a mistake, otherwise the payment will not go to the budget on time and the organization will have to pay penalties. You can choose a ready-made sample of payment for taxes and contributions using the service. And to be sure that the payment was issued correctly, check if there are any errors in it.

To fill out a standard payment order form when paying taxes and contributions to the budget, you need to use the special rules that are recorded in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Experts will tell you what to take into account for tax agents when filling out a payment order in the course "" program "".

Sample payment for taxes and contributions in 2019 with field codes

A table with instructions for filling out will help you fill in the code fields in the payment order for taxes and insurance premiums.

What codes to put in the fields of the payment order for taxes and contributions in 2019

A sample of filling out a payment for taxes and contributions in 2019

The Federal Tax Service on its website told about the errors in payment orders that cause money to settle on unexplained payments and do not reach their destination. What are these mistakes, how to avoid them and what to do

Sample payment order for personal income tax for 2019

Sample payment order for insurance premiums for 2019

How to fix billing errors

When filling in the details of payment orders, errors are not ruled out. Some can be clarified, corrected, and then you will not have to transfer the payment again. And there are some errors that cannot be corrected. Payments can be clarified both by the payers themselves and by other persons who transfer taxes on their behalf.

	How to fix
Incorrect beneficiary's bank details Risk: high	Pay tax again. To return the money, please contact: to the bank - if he has not yet executed the payment; to the tax office at the place of registration of the organization, if the money in payment of taxes left the account, but did not get to the account of the treasury of the region. It is not possible to specify the payment in these cases. Apply to the tax office for a set-off, refund of overpayments on insurance premiums only for calculations that have been submitted to the tax office since 2017. The offset and refund of these contributions is subject to the rules of tax overpayment.
Incorrectly stated: basis for payment; payment type and affiliation (for example, KBK, OKTMO); taxable period; payer status; TIN or KPP - your own or the recipient; Russian Treasury account number. At the same time, the money was transferred to the required account of the Treasury of Russia Risk: medium	Check payment. To do this, submit an application with the correct details: to the tax (for taxes and insurance premiums for the periods from January 1, 2017, which were paid to the IFTS); to the branch of the FSS of Russia (in terms of contributions for injuries); to those funds to which you paid contributions (for insurance premiums for periods before 2017 that you paid to these funds). In addition, you can order reconciliation of calculations. Here are sample statements for this: in the Federal Tax Service of Russia; in the FSS of Russia (for contributions to injuries for any periods and for other contributions to the FSS of Russia for periods up to 2017); to the Pension Fund of the Russian Federation (on contributions to mandatory pension and medical insurance for periods up to 2017).
Transferred an excess amount of tax or contributions to the budget Risk: low	Option 1. Set off the overpayment against arrears or upcoming payments. Option 2. Refund the overpayment. To return the overpayment of tax to the current account, submit an application. Before offsetting or returning, the Federal Tax Service of Russia may appoint a reconciliation of settlements.

And now she administers insurance premiums. In this regard, many details in the payment of contributions have changed - CCC, recipient, etc. For the most part, filling out the document incorrectly does not threaten any sanctions to the paying company. Well, and one more thing - the Federal Tax Service will distribute the funds correctly, because. the automatic accounting system itself will forward the erroneous graphs. So why should an accountant suffer and learn new filling rules?

Answer. The fact is that not everyone uses automated programs, some send a payment order manually. And the payer's banks may reject such a document due to the fact that the columns are filled out incorrectly. Basically, the standardization of bank software is carried out at the initiative of the Central Bank. And he implements the instructions of the Ministry of Finance.

The introduction of new blocks into the system is slow. Accordingly, in order not to get into trouble and be on time with the payment, you need to know exactly how the Ministry of Finance recommends filling out the fields of the payment order for social contributions.

Many fields have not changed, but we will consider them all so that you do not have to look for information about filling out payment orders for the payment of social contributions in 2017 somewhere else.

By tradition, we first offer to download the sample of filling out the payment order for insurance premiums for 2017:

FILES

What do the fields in the payment order for insurance premiums mean?

The form of payment in the FSS and the field data have not changed since 2016. In this article, we will consider only p / p for contributions to the Federal Tax Service and write down what and where to enter. The rules for filling out payment orders, as well as forms for "manual" delivery, are contained in the order of the Ministry of Finance of the Russian Federation N 107n dated November 12, 2013 "On approval of the rules for indicating information in the details of orders for the transfer of funds to pay payments to the budget system of the Russian Federation."

Let's go through all the fields:

About the recipient
16	Recipient	UFK for the constituent entity of the Russian Federation, Federal Tax Service for registration
61	TIN of the recipient	Information can be found on the FTS portal
103	Receiver's checkpoint
13 – 15, 17	Beneficiary's bank details
About the payer
8	Payer's name
9, 10 – 12	Bank details of the payer
43	Seal of the payer, optional if the organization does not have a seal	If the payment order is submitted electronically through the client bank, filling in these fields is optional
44	Signatures of persons indicated in the bank card of signatures (director, chief accountant)
60	TIN of the payer
101	Payer status	01 - legal entity, 09 - individual entrepreneur
102	payer checkpoint	parent organization or seperation, depending on who pays
105	OKTMO payer	It is an erroneous opinion that when the contribution is “moved” from the Fund to the Federal Tax Service, OKTMO will change. No, it remains the same, because it is the identifier of the payer, not the recipient.
About payment
3	P / p number assigned by the payer	Numbering starts either every day or continues for a month.
4, 62, 71	Dates, drawing up p / p, receipts in the bank, execution	Usually done in one day
5	Type / form of payment direction - urgently, by mail, etc.	You can not put down if the payment goes through the client-bank
6, 7	Transfer amount in words and digital format
18	Type of operation	Transfer of funds on behalf of - code 01
19, 20 and 23	Without the bank's request, the fields must be left blank
21	Order of payment
22	Designed to indicate the UIN code	“0” is put, except when the Federal Tax Service indicates a specific UIN in the payment request
24	Detailed purpose of the payment - what, where, how much, for what period
104	BCC payment	New BCCs for contributions are contained in the order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n
106	Reason (period) of payment	TP - current payments, for this year, ZD - payment of debt
107	The period for which contributions are transferred is indicated - month, quarter, year.
108	For social contributions sent on time, put "0"
109, 110	Contribution field values ​​\u003d "0"

Details of the recipient in the payment order for insurance premiums

From 2017, contributions must be transferred to:

Features of filling in the fields in the payment order

Beneficiary - field 16

How to correctly register the recipient of contributions The Tax Service explained in letter No. ЗН-4-1 / [email protected] more 12/01/2016. This information is included in the fields:

• 16 - "Recipient",
• 61 - "INN",
• 103 - "Checkpoint".

In field 16, “your” tax office, the one in which the organization is registered, should be the recipient of the contributions. But the funds are transferred not to the Federal Tax Service itself, but to the Federal Treasury. For the convenience of their "separation" - after specifying a specific body of the UFC, it is necessary to briefly name the inspection in brackets.

If you pay in the capital of the Russian Federation, then the entry will be as follows: "UFK in Moscow (IFTS of Russia No. 16 in Moscow)".

Fields 61 and 103 are your identifiers in the inspectorate, that is, it is from these data that the tax office will understand that it is you who pay the contributions. TIN and KPP can be seen either in the certificate of registration with the Federal Tax Service. Or in an extract from the portal of the Federal Tax Service.

Payer status - field 101

The code selection rules are contained in the order of the Ministry of Finance No. 107n of 2013. However, they are not unambiguous, because legislators did not expect that contributions to the Federal Tax Service would be paid on them. And no changes were made to it that year.

At the end of 2016 and the beginning of this year, in a general mess with payments, the Federal Tax Service (jointly with the PFR and FSS funds in a letter dated January 26, 2017 No. BS-4-11 / [email protected]/NP-30-26/947/02-11-10/06-308-P) suggested that payers with employees indicate code 14 in field 101 - “taxpayer making payments to individuals”. However, banks refused to accept such payments, citing inconsistency with the law. And, really:

• after making changes, the Tax Code separates the status of a tax payer and a payer of fees,
• status 14 depersonalizes the payer, combining both legal entities and individual entrepreneurs into a single mass.

In order for the processing program to begin to distinguish taxes from fees on status 14, the Central Bank needs to finalize it. This will not happen before the summer of 2017.

What to indicate in payments before that, in a letter No. ZN-4-1 / 1931, the Federal Tax Service explained on 03.02.17. So, in field 101, you must write the following payer statuses:

• if the contributions are transferred by a legal entity, it is necessary to indicate the status of the payer 01;
• IP both for himself and for employees - status 09
• tax agent - 02
• private notary - 10;
• lawyer - 11;
• head of the peasant economy - 12.
• natural person transferring contributions for employees - 13,
• payer's representative - 28.

Budget classification code - field 104

Since contributions are now accepted by the Federal Tax Service, the code of the chief administrator of budget revenues has changed accordingly in the CBC. KGA - the first three digits in the KBK, for the tax - 182. In a letter dated 01.12.16 No. ЗН-4-1 / [email protected] the tax authorities explained that the erroneous application of the 2016 CBC can lead to:

1. to incorrect transfer of money;
2. to the refusal of the bank to carry out the operation according to the payment order.

Amendments to the legislation were made by order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. This document must be guided by the selection and writing of the CSC in the payment order for contributions.

Transitional CSCs for the transfer of contributions for past periods

If the organization has not paid contributions for 2016 and for earlier periods, then, of course, it is necessary to pay not to the funds, but to your Federal Tax Service. But not according to the new CBC, but according to transitional ones, provided specifically for the money to be correctly “understood” and taken into account in the budget.

For each contribution, they came up with their own transition code, all of them are presented in the table:

CSC for contributions under the additional tariff of the OPS

The changes also affected the CBC for the pension additional tariff for "harmful" work. In 2016, the CBC of the additional tariff differed in the work performed, or rather, in classifying the work as 1 or 2 of the list specified in Art. 30 of the Federal Law "On insurance pensions". Contributions depending on the list were set at 6% and 9%. At the same time, the results of the labor assessment carried out for some works strongly influenced the size of the final contribution, but they did not affect the figures in the BCC.

This made the accounting and posting of the payer's funds inconvenient and slow. Mistakes were often made in additional charges caused by lowering the contribution after the assessment.

The problem was solved in 2017 by introducing as mandatory 2 additional CBCs for an additional tariff - also according to the lists, but taking into account the results of a special assessment of personnel.

Now, if you pay at an additional rate, you should choose from the following CCC:

Codes for pension contributions "for yourself"

Individual entrepreneurs who transfer pension contributions “for themselves” from income, it is worth considering that since 2017 the BCC for this operation has changed.

Previously there were 2 codes:

1. for income up to 300 thousand rubles - a certain amount,
2. for the difference with an income of more than 300 thousand rubles - 1% of the excess.

Since 2017, they have been merged into one KBK.

When contributions are paid by an individual entrepreneur for income received in previous periods until December 31, 2016 (2013–2016), then, as reported above, there are 2 transitional CCCs. More details in the table.

	Fixed fee (up to 300 thousand rubles)	Contribution of 1% of the excess
Transition codes	182 1 02 02140 06 1100 160	182 1 02 02140 06 1200 160
CBC for pension contribution for income from 01/01/2017	182 1 02 02140 06 1110 160

Almost all companies send payment orders through the client-bank and, accordingly, form a document through special programs. If you hand over a paper payment order, then double-check everything carefully so as not to drive half a day from the office to the bank and back and not miss the deadline for paying the contributions.

From April 25, accountants will start filling out payment orders in a new way. changed the Rules for filling out payments. The changes resolved an ambiguous issue in filling in field 101 “Payer status”, and also relate to the rules according to which third parties fill out payments. For example, let's take the Almaz company from the city of Buya. And we will give the basic rules for the lines of the payment order.

Where to get the payment order form-2017

The very form of payment order No. 0401060 has not changed and is taken from Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. The filling rules, which were changed by order No. 58n, were approved by the Ministry of Finance in order No. 107n dated November 12, 2013.

Payment order-2017 with decoding of fields

To begin with, we will give the form of a payment order-2017 with a decoding of the fields, so that it will be clearer where to put what.

A sample of filling out a payment order-2017 according to the new rules

The Almaz company transfers to the UTII budget for the first quarter of 2017. In the information about receiving the payment, she indicates the data of her tax office.

A sample of filling out a payment order-2017 can be downloaded.

Details of the IFTS in the payment order:

• TIN (field 61);
• Checkpoint (field 103);
• the name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu, Kostroma Region (IFTS of Russia No. 2 for the city of Buyu) (field 16);
• name and BIC of the bank, account number (fields 13, 14, 17). In this case, the company does not enter the Beneficiary's Bank account in field 15.

The Almaz company pays UTII for itself and puts code 01 in field 101. If the organization acted as a tax agent, it would indicate code 02.

Important! Field 101 and insurance premiums-2017 According to the new rules, when transferring insurance premiums for their employees, companies must put down the payer status “01” in field 101. Before order No. 58n was issued, tax officials said to put down the code “14”. Forget about it when transferring insurance premiums.
An individual entrepreneur, paying contributions both for himself and for the staff, will put code 09 in field 101. To transfer contributions for "injuries", code 08 must be used.

How to specify the details of the organization in the payment order-2017:

• name of the company or its separate subdivision (field 8);
• TIN (or KIO - for a foreign organization) (field 60);
• Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
• the name of the bank in which the account is opened, the BIC of the bank, the number of the correspondent account and the company's account (fields 9, 10, 11, 12).

Payment details
It is very important to correctly enter information about the tax that is transferred to the budget in the payment order. "Almaz" has no penalties for "imputation", pays on time and writes in field 7 the amount of tax payable.
What payment information to enter:

• order of payment (for taxes and contributions - 5);
• payment code (0 or UIN, which is specified in the inspectors' request) (field 22);
• purpose of payment (field 24);
• payment amount (field 7).

In the payment order, enter the number of the document that is the basis for the transfer of funds: field 108. For current payments, this is 0. Also put down the date of the document (field 109) in the format DD.MM.YYYY. This is, for example, the date of the declaration on the basis of which the tax was calculated.

Important! KBK and OKTMO BCF in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The territorial code of OKTMO (field 105) consists of 8. All of them cannot be zero. In the TIN, the first two characters cannot contain zeros - these are changes in the rules for filling out payment orders in 2016.

How to fill out a payment order-2017 when paid by third parties

Taxes and contributions for the company can be transferred not only by it, but also by another organization or individual (for example, a founder or director). This is provided for by the rules for filling out payment orders, which have been in force since April 25, 2017. Here they are:
. in the fields “TIN of the payer” and “KPP of the payer”, the details of the company for whom the money is transferred are prescribed;
. in the "Payer" field - the data of the person who transfers the funds;
. in the field "Purpose of payment" (field 24) - TIN and KPP (for individuals only TIN) of the one who pays, then put down the sign "//" and write the name of the payer of taxes or contributions;
. field 101 "Payer status" - the status of the person for whom the funds are transferred: 01 - for companies, 09 - for individual entrepreneurs, 13 - for individuals).

What to do if an error is found in the payment order-2017

Suppose the Almaz company made a mistake and instead of the CBC for paying tax, indicated the CBC for paying penalties. Not everything is lost. You can write a letter to the tax office to clarify the details of the payment order. Here is his sample.