Field 17 is entrusted to the payment agent. Unique payment identifier (uin). What kind of rudeness should I register with the payer?

Field 22 for the payment authorization is intended for entering a special code - UIN. How to decipher the UIN, what is the code, in which cases it is necessary to display it, what UIN is indicated in payment orders for 2017 - our article is about everything.

What does UIN mean?

UIN is a unique identifier of insurance, which is indicated in case of reinsurance to the budget for the benefit of donors and funds. You can find out the UIN from everyone about payment of the tax liability, insurance contribution, as well as about payment of fines and penalties, in this part, where the payment details of the inspectorate and the fund are assigned.

How many signs are in the UVP 2017? The code can consist of 20 or 25 digits and is unique, so the assignment of new codes to different documents is disabled. It is also unacceptable to assign a “zero” UIN to the surface if all its characters are equal to “0”. For the UIN code, decryption includes 3 blocks:

the first three digits are the payment administrator code (IFTS – 182, FSS – 393 etc.), the fourth digit is “0”,
signs from the fifth to the nineteenth are the unique index of the document in the system,
the twentieth character is indicated by the installation of the FNP or the fund algorithm.

The introduction of the UIN number has accelerated the time for payments to be made to the budget; the remainder of the deposit of the “budget” amount that has been found is carried out immediately using this unique code, and you don’t have to spend an hour checking other details of the payer (IPN/KPP).

UIN and UIP – why is there a difference?

Besides the UIN code, there is also a UIP code, which stands for “unique payment identifier.” As well as UIN, the field in the payment where a unique identifier for the payment is indicated - “Code” (22). In fact, it is similar to the UIN code, but it does not apply to the budget payments. The UIP is assigned to the received payment and is communicated to the payer based on the agreement established between them.

UIN for payment authorized

It is only necessary to obtain the UIN from the payer for the re-insurance of the “budget” payment, since it is a payment to a different control body. Primary taxes and payments to the budget, which are paid by the payer line by line, and debts that are overinsurance voluntarily, the UIN code of the payment authority cannot be removed.

Having rejected the possibility of payment, show respect, what is there UIN:

If the UIN is assigned, it must be entered in field 22 “Code” of the payment order,
If the identifier is valid on a daily basis, then field 22 is entered with UIN “0”. How to write the correct meaning of the code in the payment? Also, as in other fields of the document, the null UVP is displayed without “legs” - 0 (clause 12 of the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n).

If any payment authorization field 22 is left empty, the bank will not accept such a document until payment. If “0” is entered in this UVP field, the bank does not have the right to accept the payment for this reason because the payer’s “IPN” field is filled in.

Return to your account, since the code “Unique Invoice Identifier” or “payment” (UPP) is present, and the tax payer is present in the payment authority by entering the value of field 22 as “0”, there is no damage. Identification of the payment in this case will be considered for the payer’s IPN and the cost will still be recognized (sheet of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. ZN-4-1/4434).

UIN code for payment authority 2017

The UIN is an individual number that is assigned to a specific payment; it is not possible to see its code attached to any group of payments. In the administration, for example, in terms of PDA codes, it is impossible to say that “UIN codes have changed since 2017.”

UIN either, and then its value will be assigned to the relevant control authority, or there is none, and then the tax payer does not need to search for anything, but just enter the zero values of the UIN identifier in field 22 of the payment dear darling.

What is the UIN on the receipt?

For individual businesses who make advance payments with PDF, taxes can be increased at once from the prepared receipt (Form No. PD (submission)) for the amount calculated according to the data in Form 4-PDFO. At the top of such a receipt there is a row “Document Index”, which contains a 20-digit code of a unique identifier for the purchase. If an individual entrepreneur is overinsurance of an advance payment from PDF to payment orders, then this same index-UIN can be indicated in field 22 “Code” (Explained by the Federal People's Republic of the Russian Federation dated March 28, 2014).

Before the speech, as the Federal Tax Service of the Russian Federation explains in its sheet dated 04/08/2016 No. ЗН-4-1/6133, individual entrepreneurs, heads of the KFG, notaries, lawyers, etc. . Banks that require the payment of obligatory payments to fill in two details at once, and are encouraged to accept payments with one of these details, violate the order of the Ministry of Finance No. 107n. If the payment order contains an IPN, then in field 22 “Code” the UIN must be replaced with the value “0”, and however, the presence of the UIN does not mean to be reflected in the payment IPN.

If the "Code" field 22 of the payment agent is filled with a special order

Until the field is filled in, 22 traces are placed very carefully; if you enter an incorrect UIN number to the payment agent, the tax payer will risk your wealth.

UIN allows special information systems of the Swedish Widow to accurately identify payments that fit the budget. If the UIN code at the PP is entered incorrectly, the system will not be able to “recognize” it, and the money will be attributed to the category of “unclear” items. As a result:

The tax payer’s debt will be deprived of “outstanding”, and penalties for overstaying will continue to be charged;
payment, payment with the amended UIN for payments 2017, you will need to clarify by entering the correct identifier values;
As a result, payment terms may be violated, which may result in financial penalties for the submitters.

UIN: how to display the code on the payment order 2017r.

Also, field 22 for the payment representative may be left empty - you must either enter the UIN number (UIP), or else zero values are indicated.

To further explain where the UIN is specified for the payment order, we will provide you with two options: if the UIN is assigned to the payment order, and if the UIN is assigned to the payment order.

If you know the UIN (for the payment authorization dated 2017), its value is indicated exactly as for yours.

In order for the money to be spent on the budget, it is necessary to correctly fill out the payment order for the reinsurance of the other obligatory payment.

Payment order form 2019: filling rules

The rules for filling out a payment order are prescribed by the Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n and have not changed since 2018. We have compiled these basic rules into a table:

Payment field name (field number)	Payment of taxes	Payment of contributions “for injuries” from the Social Insurance Fund
Payer status (101)	“01” - if the tax is paid by the legal entity; “09” - if the tax is paid by the individual entrepreneur; “02” - if the tax is paid by the organization/IP as a tax agent	"08"
Payer's IPN (60)	IPN of the organization/enterprise
Toll checkpoint (102)	Checkpoint assigned by this Federal Tax Service, which requires a tax payment	If the contribution is paid by the organization, then it is designated as a checkpoint. If the payer is a reinforcement agent (VP), then in field 102 the checkpoint of that VP should be placed
IP field 102 should be set to “0”
Platnik (8)	Short name of the organization / VP, P.I.B. entrepreneur
IPN of the owner (61)	IPN and IFTS, in which the tax is collected	IPN of that regional branch of the FSS until the contribution is reinsuranced
Oberzhuvacha checkpoint (103)	Checkpoint of the Federal Tax Service, on which the tax is paid	Checkpoint of the regional branch of the Social Insurance Fund until the contribution is reinsured
Otrimuvac (16)	UFK by ____ (the name of the region in which the tax is paid), and a specific Federal Tax Service is assigned to the arms. For example, "UFK for the Moscow metro station (IFTS of Russia No. 14 for the Moscow metropolitan area)"	UFK by _____ (name of the region in which the contribution is paid), and the branches of the FSS are designated. For example, "UFK for the Moscow metro station (GU - Moskovske RV FSS RF)"
Worst payment (21)	5
KBK (104)	, which confirms the paid contribution/contribution
OKTMO (105)	OKTMO code for local organizations/OP/mine/transport OKTMO code for place of residence IP When paying a trade fee, the OKTMO code is indicated for the local location of the trading facility where this fee is paid	OKTMO code for local organization or VP/place of residence for individual entrepreneurs
Submit payment (106)	As a rule, this field is indicated with one of the following values: "TP" - when paying a contribution / contribution for the current period; “ZD” - in case of voluntary extinguishment of debts from taxes/exchanges; "TR" - when the debt is extinguished, the IFTS/FSS bill is issued; "AP" - when the obligation is extinguished after the verification act (before the confirmation is issued)
Period for which the contribution is paid (107)	If field 106 contains “TP”/“ZD”, then the frequency of payment of the tax is indicated, set by law, in one of the following formats: — for monthly payments: “MS.XX.RRRR”, where XX is the number of the month (from 01 to 12), and РРРР is the number for which payment is made (for example, when paying PDF from the salaries of workers for the month of 2019, it is required put down "MS.02.2019"); — for taxes that are paid to the quarter: “КВ.ХХ.РРРР”, where XX is the number of the quarter (from 01 to 04), РРРР – the district for which the tax is paid; — for primary taxes (for example, Unified Agricultural Tax): “PL.ХХ.РРРР”, where ХХ is the payment number (01 or 02), РРРР – the price for which the tax is overinsurance; — for river payments: “ГД.00.РРРР”, de РРРР - the river for which tax is paid (for example, the current residual tax on income for 2019, it will be necessary to put “РР.00.2019”). If field 106 is worth “TR”, then field 107 displays the expiration date. If field 106 is worth “AP”, then field 107 is set to “0”	«0»
Document number (108)	If field 106 is worth “TP”/“ZD”, then field 108 is set to “0”. Since field 106 is “TR”, field 108 displays the number of the payment receipt. Since field 106 is “AP”, then field 108 indicates the number of the decision made based on the results of the verification	«0»
Document date (109)	Since field 106 is marked “TP”, then field 109 indicates the date of signing of the declaration. If, as a rule, at the time of payment the declaration has not yet been submitted, then payers should put “0”. If field 106 is worth “ZD”, then field 109 is set to “0”. If field 106 is worth “TR”, then field 109 displays the date of payment. If field 106 is worth “AP”, then field 108 indicates the date after the verification decision	«0»
Payment type (110)	“0” or UIN, because it is in
Payment purpose (24)	Brief explanation before payment, for example, “Feed for additional payment for goods (work, services) that are sold on the territory of the Russian Federation (2 payments for the 3rd quarter of 2019).” When paying premiums for “injuries”, you must also enter your insurer registration number in this field.

Please note that the table does not contain information that is required to be provided to payment vouchers when re-insurance of deposits on the obligatory pension and medical insurance, as well as deposits on VNIM. A lot of material is dedicated to payment orders from these deposits.

Payment order 2019: especially important details

The details of the payment order must be filled in carefully. If you agree to make amends to them, your donation/contribution will simply remain unpaid. Obviously, you will have to re-finance the amount of the contribution/contribution to the budget, as well as pay the penalty (as you will see the payment only after the end of the established payment term).

Such details are provided (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation, clause 4, clause 7, article 26.1 of the Federal Law dated July 24, 1998 N 125-FZ):

Federal Treasury number;
hiring a bank owner.

The allowances in other details are not critical - the money will still come to the budget. A settlement can be made by specifying the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation).

Payment arrangements for 2019: zrazok

For your assurance, we will issue a payment order. For example, we received the PDF, which is reinsuranced to the budget by a subordinate agent.

Ready payment instructions for 2019

You can find instructions for payment orders from taxes and contributions from our website. Moreover, if you enter the code of your Federal Tax Service in the appropriate field, then in the payment forms you will provide the details of your tax inspectorate/your FSS.

Plapyzna Doruchennya, a barrel for the formulation of the same, the deposits of Podatkiv, Zborsk, the Metia of the insurance prazivniki, the health of the form of 0401060. Kozhna field of the mayor of the mayor. It is necessary to fill out the document, taking care of the KBK for paying taxes and making deposits, which will be carried out in 2017.

In this case, the 2017 year will include the following features:

1. It is not possible to stagnate the KBK, which will operate in 2016, for example, the KBK has become outdated before the contributions to the Pension Fund.
2. Data for row 110 from the FPR have also changed.

In 2017, there are a number of reports that will follow the deposits and tax sums, however:

1. Paragraph 1 means the name of the organization.
2. Next, the numbering of the form is indicated, which confirms the Zagalno-Russian standard-classifier of management documents, approved back in 1993.
3. Column 3 contains the payment number, which is written not in words, but in numbers.
4. Point 4 is based on the date of completion of the notification. Here it is necessary to adhere to the following rules:
If the document is submitted on paper, a new date is entered, following the format DD.MM.RRRR;
The electronic option transfers the date record in the credit setting format. Indicate 2 numbers for a day, two numbers for a month, and several numbers for a month.
5. At point 5, fix one of the values: “terminovo”, “telegraph”, “by mail” or another indicator indicated by the bank. You can leave the column empty if the bank allows it.
6. At point 6, write the payment amount. Whose rubles are written in words, and copies are re-insuranced in numbers? Rubles and copies do not shorten and do not round up. Since the amount before payment is complete and does not contain any other pennies, then there is no need to record a penny through anyone. In the "Sum" row, the sum is inserted, and then the sign of jealousy "=".
7. At point 7 there is an amount for payment, indicated in numbers. Rubles are added to the form of rubles, followed by an additional dash “–”. If the number is whole, then the equal sign “=” is placed after it.
8. Point “8” is to indicate the name of the payer, as it is a legal entity, it is necessary to write the name in full, without abbreviations, and as soon as possible.
9. In paragraph 9, enter the numbering of the payer account registered with the banking system.
10. Replacing paragraph 10: name the bank and address of its distribution.
11. The 11th point shows the bank code, which identifies the installation in which the deposit and deposit payer is serviced.
12. The 12th point consists of the number of the correspondent bank account of the tax payer.
13. The 13th point indicates the bank that withdraws the transferred dice. Since 2014, the name of the branch of the Bank of Russia has changed, so you can find out about these details on the official website of the financial mortgage.
14. The 14th point consists of the bank identification code that determines how the money is withdrawn.
15. In column 15, write down the number of the corresponding account with the bank until the deposit is reinsuranced.
16. 16th row place again or briefly the name of the enterprise that removes koshti. If you are an individual entrepreneur, write down your new nickname, name and legal status. It’s not IP, it’s enough to say PIB of a giant.
17. Column 17 records the account number of the financial deposit that will withdraw money.
18. Props 18 always use encryption “01”.
19. As for the requirement 19, nothing is recorded here, as if the bank did not praise the other decision.
20. 20 the props are also lost empty.
21. 21 rows allow you to calculate the amount of money before paying in numbers, as required by legislative documents.
22. Props 22 transmits the code of the classifier of the amount before payment, either deposits or withdrawal from contributions. The code can be composed of either 20 or 25 digits. The props are in place, since it is not possible to secure the money held by the person who receives the money and to give it to the tax payer. If you choose to recover on your own, how many pennies can be over-recovered, you do not need to register with a unique identifier. I will establish how to withdraw money and make payments based on the numbering of IPN, KPP, KBK, OKATO. This is indicated by the code "0" in the row. It is illegal to use a credit mortgage, since when registering an IPN, it is necessary to write additional information behind the code.
23. Leave field 23 blank.
24. In field 24, describe the method by which the payment is made. It is also obligatory to indicate the names of goods, jobs, services, numbering and numbers followed by documents that indicate payment. These can be please, actions, invoices for the goods.
25. Props 43 includes the identification of a friend’s IP.
26. Field 44 consists of the signature of an authorized representative of the organization, a kernel or a similar authorized person. To avoid any misunderstanding, a trusted person needs to write down the card in the bank.
27. Row 45 to place a stamp, if the document has been certified by a person whose signature is sufficient.
28. Props 60 records the IPN of the tax payer, which is obvious. You can also enter information in this row that has been recorded in row 108 or an identifier in field 22.
29. The IPN of the owner is indicated in detail 61.
30. In row 62, the banking officer enters the date of submission of the notification to the financial pledge that is due to the payer.
31. Field 71: Enter the date when the money is written off from the tax payer’s account.
32. Field 101 records the status of the payer. If the organization is a legal entity, write 01. If you are in contact with the filing agents, enter 02. Code 14 is reported to payers who are insured for personal injury. There is only a small change in statuses, which can be added to Addendum 5 until the order of the Ministry of Finance of Russia, which was the result of leaf fall in 2013 and registration with the register under number 107n.
33. Field 102 is located at the checkpoint of the payer for deposits and taxes. The combination includes 9 digits, the first ones being zeros.
34. Field 103 – checkpoint of the owner of the property.
35. Row 104 indicates the BCC indicator, which consists of 20 consecutive digits.
36. Props 105 shows the OKTMO code – 8 and 11 digits, which can be recorded in the filing declaration.
37. At the requisite 106 for the hour of deposit and deposit deposits, record the payment details. TP is designated if the payment is due to the current payment period (roca). ZD means the voluntary contribution of pennies for crop duties that take place beyond the past light periods, as there is no way to pay taxes.

What is the significance of taking the fresh regrowth? Clause 7 has addendum 2 and clause 7 has addendum 3 to the order of the Ministry of Finance of Russia.

If other measures are needed or it is impossible to fix a specific indicator, write “0”.

38. Details 107 must be filled in until the payment is accepted:

When taxes are paid, the tax period is fixed, for example, MS 02.2014;
Whenever deposits are made for minor payments, an identification code is assigned to the minor subdivision;
You need to deposit money before other deposits - write “0”.

39. Payment for tax insurance transfers the entry of the number to the paper, which is the basis for the payment.

40. What data is recorded in field 109?

If you need to pay taxes and pay taxes to the authorities, indicate the date on the document that is used for payment, pay attention to the presence of the coded 10 digits (a complete list of indicators can be taken from paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia );
If other pennies are reinsured to the state budgetary funds, write “0”.
For field 110 there is no longer any need to renew the type of washing.

Features of the folded row 107 of the payment for 2017

Accounting is indicated as a complete completion of row 107, which is available on the payment document for 2017. Props 107 indicates the deposit period when deposits and taxes are paid. Since it is not possible to determine the supply period, “0” is entered before column 107.

For which warehouses is the indicator of the delivery period formed and what does it indicate, the fakhivs shared:

The 8 digits of the combination are divided into meaningful values;
2 numbers are important for each section, and are reinforced with a dot.

The value of detail 107 indicates the frequency of payment:

Monthly regularity (MS);
quarterly (QW);
pivrichna (PL);
river (DP).

What do the signs mean?

1. The first 2 signs indicate the frequency of payment of pennies.
2. 4–5 characters provide information about the month number of the financial period, which involves quarterly payments - the quarter number is recorded, for primary purposes the payment number is the same. If there is a monthly value, then the display can be from 01 to 12. The quarter number is based on the value 01–04. The registration number is recorded in the form 01-02.
3. 3, 6 signs of details 107 are always reinforced with dots.
4. 7–10 signs to take revenge on the river who fails to pay for recovery.
5. If payment is made only once per river, then 4 and 5 characters are represented by “0”.

Zrazki how to fill out row 107 with payment for 2017

How can you see the folded field 107 of the payment order for 2017?

Butts pointed lower:

1. MS.02.2017;
2. KV.01.2017;
3. PL.02.2017;
4. GD.00.2017;
5. 04.09.2017.

The payment period is fixed for payments in 3 types:

When payments are made during the busy period;
if the person concerned independently determines the pardon purpose of the data before submitting the declaration;
upon voluntary payment of additional tax amounts for the past reporting period, if it is still possible to inform the tax authority about the need to pay taxes.

The value of the tax period during which additional taxes are paid and paid is recorded.

If any type of debt is being repaid, whether it is through the re-stringing of the debt, the restructuring or the restructuring, and we are looking at the right about the bankruptcy of the enterprise due to the debt and the outstanding loan, it is necessary to record a specific number that is Talk about the day when a penny sum was deposited.

The payment line is designated as follows:

1. TP – fixes the payment period, after which the informed person, withdrawn from the filing authority, must pay the required amount;
2. RS – the number when the part of the stitched fence is connected to the feed inserts, with the arrangement of the stitching schedule;
3. VIEW – emphasis is placed on the date of completion of the line-up period;
4. RT – the number when payment for the part of the restructured borg is successful, which corresponds to the schedule;
5. PB – the number, if the procedure reaches the end, may result in the bankruptcy of the organization;
6. PR – the number when the contraction of the contraction ends;
7. Ин – fixes the date of payment of part of the investment loan from contributions.

If the payment intends to clear the debt and is carried out continuously until the verification act or with the final paper, “0” is recorded at the designated payment period. If the tax amount is overinsurance before the established date, then the company’s manager records the next tax period for which it is planned to pay taxes and tax recovery.

Cherishness of recovery from payment entrusted to 2017 fate

What kind of blasphemy the payer is looking for is shown in the payer, and in column 21. What is blasphemy that should be taken care of? This is the sequence of writing off pennies, which completes the financial deposit at the time of processing requests from the client. The bank is responsible for this, but the accountant cannot rely heavily on third parties; oversee this process on your own.

For each payment agent, in field 21, write down the severity from 1 to 5. To what level can the hygiene level be added? It’s no different until the fifth cup, even if the stink comes out voluntarily. Once payment orders are submitted to the submitters and control authorities, they must be submitted until the third day. So, in field 21 you need to write 3.

The current income, which is collected by the organization's workers, is also a third-party payment.

The report on the inadequacy of payments was issued by the fakivists:

1. The first devil is assigned to pay to go through the various papers, which is to pay for the removal of cash that caused a deterioration in health and life. This also includes the re-insurance of pennies and the reduction of alimony payments.
2. Another person has recorded payments that provide severance assistance and salaries to a large number of current military students, the city of authors of intellectual activity.
3. The third step is to recover from the salary scales that doctors see. Also, the third person is allowed to write off the Borg, arrangements for the payment of taxes and fees from the connection with the withdrawal of information from the tax service. Insurance deposits, which are paid to the entrusted control and audit authorities, also occupy the third stage.
4. Other penny benefits are distributed to the fourth bank.
5. Any waste that has been lost must be collected from the calendar sheets - the exact amount of waste that is due directly to the deposits and deposits.

Column 101 of the payment order contains information about the status of the payment payer. The status can be determined from the information assigned to Addendum 5 to the order of the Ministry of Finance, registered under number 107n.

How do I fill out field 101 for the payer in 2017?

Let’s assume that a partnership with a shared responsibility with the name “Success” is supported by a simplified delivery system that functions in the Elninsky district and the Smolensk region. Podsumkov's figures for the 1st quarter of 2017 showed the company's profit in the range of 350,000 rubles. The tax rates for the income portion of the region are not transferred.

Therefore, the advance amount to be passed through the simplified tax system was deposited until re-insurance upon completion of the organization’s activities in the 1st quarter of 2017:

350,000 * 6% = 21,000 rubles.

This means that the payment order, registered under number 71 on the 14th quarter of 2017, has to transfer the pennies to the filing authority in the form of an advance payment for the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. Accountants and other related persons must correctly fill out the payment order for this amount.

Also, before the tax is re-insurance, in field 21, enter the obligation to pay tax insurance, insurance deposits and other types of payments.

In row 101, record 01, if the company is responsible for the payment. In field 104, enter the KBK for payment of tax sums using a simplified tax payment format for income - 18210501011011000110. In the row under number 105 we write - OKTMO Elninsky district of the Smolensk region - 66619000. .2 017, which means the transfer of funds for the 1st quarter of 2017. For section 108 set "0", for field 109 - set to "0".

Row 22 orders the payment of current tax payments and deposits that the enterprise has been insured by the authorities, so “0” is written down. The UIN for this type is not recorded. In row 24, indicate additional information before the money is transferred.

The initial image of the correct appearance of the supply side and the image of the direction of the enterprise is shown below. The green color indicates the row numbers of the payment order.

The organization of insurance contributions and insurance contributions is subject to the new rules of filling, which are gaining rank from 1st June 2017. The replenishment of fields 107-110 started.

Another important change is to recognize the adjustment of the KBK to the insurance deposits.

Butt of payment order 2017 download

In 2017, there was a record number of changes related to the accounting and statistical reporting of the organization. For correct filling, you need to know about all the innovations. The payment order will be renewed and refilled in 2017. This guide will help you display all the information correctly.

The payment order allows the organization to give instructions to the servicing bank to transfer funds, appearance and other visual organs. It is important to work on updating the PFR and FNP so as not to violate the established terms. We are ready to submit the payment order for 2017 to allow you to submit information. In this case, the bank will immediately issue a payment when the document is removed.

Change

Whether an accountant for a business deals with payment orders. It is not because of their fillings that problems arise. Since 2017, a lot of innovation has come to fate. They must be restored before the time of entering the data. You can download the payment order form 2017 below from our website.

To fill out the payment, you need to fill out form 0401060. You need to fill out this unified form itself, and not enter data in the original form. Before filling all the fields, you need to act respectfully to prevent any mistakes.

The main changes of this fate are:

1. The organization may victoriously update the CBC. The form for replenishing payment orders for insurance deposits in 2017 will show you where to enter them.
2. Updated information about row 110 for different types of recovery to Pension Fund.

It turns out that under the new rules you will need to renew your payments in order to recover for:

butt tax;
a tax that is paid to organizations that use the simplified tax system;
vneskiv to FSS and FFOMS.

Renewal of the document from the income tax, for example, is better than the mother before the eyes of the document of the payment document PDF in 2017.

Important details of filling

Organizations have the right to issue payments via paper or electronic payment. In each case, the date of the document is entered automatically in the format set by the bank (if the paper version is filled in, the format dd.mm.yyyy is automatically selected). All fields of the payment order in 2017 are up to date (the illustration will help you understand the format for entering information before them) in accordance with the established procedure.

For example, write the payment number in numbers, and the payment amount in this format: “Twenty thousand five hundred rubles 16 kopecks.” This type of payment is not required to be specified, since the bank enters this information independently.

It is important to correctly record the light period. If the payment is made for the completion of the tax recovery, then it is obligatory to determine the supply period before which recovery is due. For example, the payment order from the FSS in 2017 (see the statistics) may be included in the filing period “MS (KV/PL/DP) mm.yyyy.” If the accountant cannot independently determine the period, then “0” is entered in the relevant column.

It is important to correctly indicate your payer status. For example, if the organization is a Ukrainian STS, then it is given the status of 01. And if insurance deposits are collected for hired workers, the legal person is given the status of a filing agent (02). To avoid getting lost, you can look at the 2017 FFOMS payment order or determine the status of the additional order of the Ministry of Finance of the Russian Federation No. 107n in the remaining edition.

It is important that the rules for filling up payments for contributions and insurance deposits are the same. Another important change, when creating a payment order for insurance deposits - from 1 June 2017, it is no longer necessary to enter the details of the Pension Fund of Russia and the Federal Insurance Service, after which you need to enter the details of your tax service.

Payment arrangements for insurance deposits in 2017

In connection with the transfer of the administration of insurance deposits to the Federal Tax Service in 2017, the rules for filling out payment documents have changed. In addition, the details of the recipient of the payment have changed, the status of the payer, which must be indicated in field 101, has been updated by the KBK. This publication explains how to fill out payment orders for the 2017 growth and inform readers of the payment orders for insurance deposits for the 2017 growth.

Details of the beneficiary of the payment authority for insurance deposits in 2017

Starting from 2017, the majority of deposits need to be converted not to funds, as the fate has passed, but to FNP. The FSS needs to pay only one type of contribution: contributions from the salaries of workers on compulsory insurance in the event of an accident in the workplace and occupational illnesses, as before. Other deposits now extend payment up to the FNP.

And to yourself:

Contributions to a fixed amount of obligatory pension insurance for individual entrepreneurs “for yourself”;
deposits with a fixed size on obov'yazkova medical insurance IP "for yourself";
contributions from the salaries of workers for compulsory medical insurance;
contributions from the salaries of workers on compulsory pension insurance;
contributions from the salaries of civil servants for compulsory insurance against the emergency of maternity.

It is suitable for insurance deposits that are paid to the Federal Tax Service, it is necessary to indicate the details of this Federal Tax Service with any individual entrepreneur (organization) on the deposit.

Field 16 – “possessor” of the payment agent entrusted with insurance deposits for 2017

So, zgіtnoye with a sheet of the Federal Tax Service 01.12.16 No. ZN-4-1/22860@, in Poli 16 “Office” Ma, the Speak of the Stew of the Number to the Federal Treasury, and in the dugs of Stestochene, the submissions of the sub-inspector, I will be translated by plate. For example: “UFK near the Moscow metro station (IFTS of Russia No. 7 near the Moscow metro station).

Field 61, 103 – “IPN”, “KPP” for payment entrusted with insurance deposits for 2017

Fields 61 “IPN” and 103 “KPP” contain assigned IPN and the code for the reason for registration with the tax inspectorate, as when paying taxes.

Field 101 – payer status of the payment agent entrusted with insurance deposits for 2017

Perhaps, in connection with the innovations, the payer's status as a payer, which is required to be entered in field 101, has become the most important thing. Previously, field 101 of the payment agent for the payment of insurance deposits was filled out of Addendum No. 5 before Mi's order. Scientific Fund of the Russian Federation No. 107n. However, the transfer of the administration of bank accounts to the FNP changed the status of the payer as the owner, which put the previously established rules in doubt.

There is no official clarification on this topic at the time of publication of this material. On thematic forums on the Internet, accountants identify three points of view, and one of them is absolutely true, until now it is not clear. The system offers only one thing: the incorrect status of the payer will be entered in field 101, which will not lead to the payment being lost and further arrears from the insurer. Inspectors of the Federal Tax Service will insure payments and report for the incorrectly entered payer status.

So, let’s take three looks at the nutritional completion of field 101 for payment entrusted with insurance deposits in 2017.

STATUS "14"

It is clear to one of the thoughts, the value of field 101 may be “14”, which means paid taxes, which generate payments to individuals. And although this status does not have any relevance to the insurer, the Federal Tax Service has received official information about those that the value of field 101 may be “14”.

STATUS "08"

From a different point of view, field 101 may contain the value “08”, which happened in the past and which means that individual entrepreneurs and purchasing organizations are re-insuring funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation. It is noteworthy that payment orders for the payment of insurance premiums with this payer status itself are accepted by Oschadbank-online, including payments with other payer statuses.

STATUS "09" and "01"

It was found that individual entrepreneurs are guilty of entering “09” in this field, and “01” for organizations. This means the status of paid filings-IP and paying filings-legal entities. This idea is explained by the fact that the transfer of the administration of insurance deposits to the FNP transforms insurers into payers. That is, the statuses “09” and “01” can now become stagnant until both taxes and insurance contributions are paid. The correctness of this approach is no less doubtful, even in the early stages, and even the official edition of the Tax Code of the Russian Federation defines the concept of “payer of insurance contributions” and “payer of taxes”.

Obviously, an official clarification about this food may appear in the near future. You should be glad that you don’t rush to re-insure your insurance deposits. Updated 02/08/2017 – clarification from the Federal Tax Service on the status of a payer The regional IFTS officials have sent out clarification to insurers regarding the completion of payment vouchers for the payment of insurance deposits for the 2017 year. Signs of filling up payments are located at the following document:

According to the document, the status of the payer is indicated as follows:

Status 01 – designated when paying insurance contributions by a legal entity;
Status 09 – indicated when paying insurance premiums by an individual entrepreneur;
Status 10 – indicated when paying insurance contributions by a notary who is engaged in private practice;
Status 11 – indicated when paying insurance contributions by a lawyer who has left the lawyer’s office;
Status 12 – designated when paying insurance contributions by the head of the rural (farmer) dominion;
Status 13 – is designated when paying insurance premiums for hiring workers as individuals (who are not individual entrepreneurs).

Field 104 - KBK for payment entrusted with insurance deposits for 2017

By order of the Ministry of Finance No. 230n for 2017, new KBK codes were approved.

Please note that for insurance deposits (including deposits “for injuries”) the first three digits of the BCC have changed, which means the head administrator of budget revenues. In connection with the transfer of the administration of insurance deposits to the FNP, the first three digits of the KBK are now 182. The first three digits of the KBK are now 392.

KBC for insurance deposits for the period up to 2017

Since in 2017 the insurance deposits accrued for the previous periods will be reinsuranced, the payment authority must indicate the transitional BCC. Their uniformity is in numbers from 14 to 17 inclusive (code for income type). For example, for KBK deposits on compulsory medical insurance, the code for income is 1011. For deposits that are paid in 2017 for the 2017 period, the code for income for KBK data is 1013.

Transitional KBK of insurance deposits for the reader's convenience in collecting from the table below:

VIEW OF INSURANCE CONTRIBUTIONS	PEREHIDNY KBK
CONTRIBUTIONS TO PENSION INSURANCE FOR YOURSELF	182 1 02 02140 061100160
CONTRIBUTIONS TO PENSION INSURANCE FOR YOURSELF	182 1 02 02140 061200160
INTERNATIONAL MEDICAL INSURANCE FOR YOURSELF	182 1 02 02103 081011160
CONTRIBUTIONS TO PENSION INSURANCE FOR PERSONS AT THE BASIC TARIFF	182 1 02 02010 061000160
INVESTMENTS FOR MANDATORY HEALTH INSURANCE	182 1 02 02101 081011160
INTRODUCTION OF OBOV'YAZKOV SOCIAL INSURANCE IN THE CASE OF TIME HOURS LOSS OF WORK INDUCTION FROM MATERNITY	182 1 02 02090 071000160

KBK pension deposits IP "for yourself" in 2017

Okremo varto ruin the nutritional payment of the KBK pension deposits of IP “for yourself” in 2017 roci. The remaining size of these deposits is determined by the income of the individual enterprise. If it does not exceed 300,000 rubles, then contributions are paid at a fixed size, which is equal to the minimum wage established for 1 day of the month for which the contributions are paid. If the income of an individual entrepreneur has exceeded 300,000 rubles, then up to the designated deposit in the fixed amount, one hundredth of the amount that has exceeded 300,000 rubles is added.

To pay these deposits in 2017, for the periods up to December 31, 2016, two KBK credits were transferred. To pay these two deposits for the periods after 01/01/2017, one cash register bank will be assigned.

See the table below for details:

Change KBK for pension deposits for an additional tariff in 2017

In accordance with the legal rules (clauses 1, 2 of Article 428 of the Tax Code of the Russian Federation), the additional tariff for pension deposits of workers working in low-income jobs should be set at 6% to 9%. Ale zgidno from clause 3 tbsp. 428 of the Tax Code of the Russian Federation, since a special assessment was carried out by the robot seller, established other classes of minds, other additional tariffs will be established - from 0% to 8%.

At the end of the day, payment of contributions for additional tariffs was applied to one of the two KBK, the choice of which was not dependent on the fact that a special assessment was carried out. One KBK has been established to pay insurance contributions for workers employed as workers, as specified in paragraph 1 of Part 1 of Art. 30 Federal Law No. 400-FZ, other - for payment for workers employed at work, such as overinsurance under paragraphs. 2-18 years old. 1 tbsp. 30 Federal Law No. 400-FZ.

To pay deposits for additional tariffs, starting from 2017, you will need to contact the KBK.

Now the KBK needs to evaluate not only the type of work, but the fact of the special assessment. The BCC of such contributions is indicated in the table below:

Other fields of payment authorization for insurance deposits in 2017:

In field 106 “Submission to payment” - for the payment of insurance contributions in 2017, the value “TP” is set for the periods of 2017.

In field 107 “Period” – for the payment of insurance deposits in 2017, the period is monthly, the following construction appears: “MS.XX.2017”, where XX is the month for which the payment of insurance deposits is due. For example, when paying insurance premiums for a day, field 107 is set to “MS.01.2017”.

In field 108 "Document number" - for the payment of insurance contributions in 2017, the number "0" (zero) is entered on a monthly basis.

In field 109 “Document date” - for the payment of insurance contributions in 2017, the number “0” (zero) must be entered on a monthly basis.

For field 110 "Payment type" - put "0" (zero).

Renewal of payment order for 2017

The payment order is a form according to OKUD 0401060. It is located in addendums 2 and 3 to the Bank of Russia regulation “On the rules for the current transfer of funds” No. 383-P.

When the payment order is completed, the following is displayed:

Regulation No. 383-P;
by order of the Ministry of Finance of Russia “On the approval of the Rules for inserting information in the details of the order for the transfer of funds for the payment of payments to the budget system of the Russian Federation” No. 107n - when payments from taxes are folded, collections and contributions.

Let's imagine a short instruction. In this case, we focus on filling in the details of the paper order, although there are few people who can make payments simply on a form. As a rule, for this purpose you need to use special accounting programs, and in case of electronic payments, use software of the “Bank-client” type.

Term 1. Indicate the number and date of payment.

The numbering of payment documents is carried out in chronological order. The number must be replaced by zero and contain no more than 6 characters. The date on a paper document is in the format DD.MM.RRRR. In an electronic document, the date is entered in the format set by the bank.

Term 2. Specify the type of payment.

You can also use the terminology, telegraph, or post. A different value may be given if such a filling procedure has been established by the bank. For electronic payment, the value is indicated according to the code inserted by the bank.

Krok 3. Payer status.

This is indicated in field 101, but also from payments to the budget. The change in status codes was provided in Addendum 5 to the order of the Ministry of Finance of Russia No. 107n.

The primary payer may benefit from the following:

01 – tax payer (tax payer) – legal entity;
02 – supply agent;
06 – participant in foreign economic activity – legal entity;
08 - payer - a legal entity (individual entrepreneur) who is responsible for transferring costs for payment of insurance contributions and other payments to the budget system of the Russian Federation;
09 – tax payer (tax payer) – individual entrepreneur;
10 - tax payer (tax payer) - a notary who is engaged in private practice;
11 – tax payer (tax payer) – a lawyer who has fallen asleep in the lawyer’s office;
12 – tax payer (tax payer) – head of the rural (farmer) dominion;
13 – tax payer (fee payer) – another individual (bank client (bank manager));
14 - tax payer who makes payments to individuals;
16 – participant in foreign economic activity – physical person;
17 – participant in foreign economic activity – individual entrepreneur;
18 - a payer of minor payments, who is not a declarant, who is subject to obligations under the legislation of the Russian Federation to pay minor payments;
19 - organizations of this branch (hereinafter referred to as organizations), which have issued orders for the transfer of funds withdrawn from the wages (income) of a debtor - an individual in the framework of repayment of debts on payments to the budget system of Russia of this Federation on the basis of the final document, direct to the organization established order;
21 – a representative participant of the consolidated group of paid subscriptions;
22 – participant of the consolidated group of paid subscriptions;
24 - payer - an individual who transfers costs for the payment of insurance premiums and other payments to the budget system of the Russian Federation.

Term 4. Specify the amount of payment.

The amount of the paid amount from the payer is indicated in numbers and in words.

Sum is indicated in words from the beginning of a row from the great letter - in rubles and kopecks (kopecks are written in numbers). In this case, the words ruble and kopek are written in full, without shortening. If the sum is in rubles, then you don’t have to indicate the copies.

In the case of rubles in numbers, the copies are marked with a “-” sign. If payment is made without copies, put the “=” sign after the payments.

For example:

Sum in words “Twelve thousand three hundred and forty-five karbovantsіv fifty kopіyok”, in numbers “12 345–50”;
or the sum in words “Ten thousand rubles”, in numbers “10,000 =”.

In an electronically authorized payment, the amounts are indicated in numbers in the format set by the bank.

Krok 5. We save the details of the payer.

IPN and checkpoint;
named abo P.I. O., as an individual entrepreneur or another self-employed person;
bank details: bank account number, bank name, BIC and correspondent account.

As a rule, the details are already stored in the program, so you won’t have a chance to remember them. At the same time, since you, for example, have a bunch of rose-colored shells, check what they told the one from whom they were going to transfer the pennies.

Lesson 6. Remember the withdrawal details.

The same smell that the payer has:

IPN and checkpoint;
hiring;
details of the rakhunka.

As soon as the payment order for the payment of taxes is completed, then the owner is designated as the UFK, and the order in the arms is the appointment of a revenue administrator (inspectorate or fund). Payment details can be obtained from the Federal Tax Service and Funds.

Since the payment is not taxable, the payment details are taken, for example, from the agreement or payment order.

Krok 7. Guided additional codes and ciphers.

This table contains the bank details for the payment. She always says:

Type of operation. The payment agent is given the code 01.
Worry about payment. Payments to counterparties and under independent payment of taxes, fees, and deposits are due on February 5th.
Code. For current deductible and non-deductible payments, you must enter 0. If the payment follows a document that has a UIP (unique payment identifier), a 20-digit UIP code is entered.

Term 8. Provide information prior to payment.

Since payment is not subject to payment, it’s simple. In field 24, indicate what the payment is based on. Tse can buti number of the contract, rakhunki then. Also here you can find information about the maximum permissible value (rate, tax amount) or look for the icon: “the maximum permissible amount is not subject to payment.”

For additional payments, you will need to fill in the middle above field 24.

We are currently fighting the KBK in accordance with the order of the Ministry of Finance of Russia No. 65n.

Next, the code according to OKTMO is connected to the Zagalnorossiysk Classifier of the Territory of Municipal Works (approved by order of Rosstandart No. 159-ST). Vіn may coincide with OKTMO in the declaration from the affidavit.

In the middle, a two-digit code for submitting the payment is indicated. The main codes are:

TP – payments to in-line rock;
ZD - voluntary repayment of debts for past tax, federal (winter) periods in accordance with the ability of the tax authority to pay taxes (fees);
TR – repayment of debt to the tax authority for the payment of taxes (fees);
AP – extinguishing the obligation for the verification act.

The coming field is the submissive period. The format XX.XX.XXXX determines the frequency of tax payment, or the specific date of payment. The frequency can be monthly (MS), quarterly (Q), daily (PL) or daily (HD).

Indications of the filling of the display for the tax period:

MS.02.2017; KV.01.2017; PL.02.2017; GD.00.2017; 09/04/2017.

Field 110 "Payment type" will not be filled in.

Term 9. The payment order is signed and certified with his seal.

The payment on the paper can be signed by the person whose signature is on the bank card. The electronic signature is signed by the one who holds the signature key. For the sake of clarity, it is affixed to a paper copy.

Status of the payment agent 2017

What is the status of the payer indicated in field 101 of the payment order for the payment of insurance contributions from 2017? Is it true that code 08 no longer needs to be vikorized? Can you use code 01 as a vikorist? What happens if you fill in the “payer status” field incorrectly? Let's get along.

Proceeding from the method of paying taxes and insurance contributions in 2017, as before, establish payment order forms that are essential for all accountants. The form of payment, the number and name of the field is indicated in Addendum 3 to the Regulation approved by the Bank of Russia 383-P. The payment authorization form conveys that the status of the payer is indicated for the new person.

Payer status – this is field 101 of the payment. For which field write a special code, which consists of two digits. This code indicates those who are making the same payment.

The status of a payer is indicated to the payment agent in order to re-insure taxes, insurance deposits and other obligatory payments. If the payment goes through the expense of the counterparty, then field 101 will not be returned.

Rules for filling out payment documents for 2017

The rules for filling out payment orders for the payment of taxes and insurance deposits are approved by Order of the Ministry of Finance of Russia No. 107n. These are the rules to continue in 2017.

However, since 2017, the replacement of paid contributions and paid insurance contributions can be paid by third parties: organizations, individual entrepreneurs or independent individuals (clause 1 of Article 45 of the Tax Code of the Russian Federation). When refilling payments, third parties are also obliged to adhere to the rules approved by Order of the Ministry of Finance of Russia No. 107n.

Payer status: what to indicate in 2017

The status of a payer was confirmed by order of the Ministry of Finance of Russia No. 107n (addendum 5 to this order). In accordance with this order, until 2017, when paying all types of insurance contributions, it was necessary to enter code 08 in field 101 of the payment order.

At the same time, in 2016, the Ministry of Finance of Russia adopted the draft order “On introducing changes before the order of the Ministry of Finance of the Russian Federation No. 107n” “On approving the Rules for inserting information into rivers” visits order the transfer of funds and payment of payments to the budget system of the Russian Federation.” This document was dissected, and in connection with this, in 2017, the tax authorities were given new duties for the administration of insurance deposits on the obligatory pension, social and medical insurance.

The project is ordered by the Ministry of Finance, including that with the reinstatement of insurance contributions in 2017 for compulsory pension (social, medical) insurance for workers, instead of code 08, it is necessary to show code 01 Payments for insurance contributions from 2017 will need to be processed just like with donations. The difference is less with KBK and is attributed to the payment.

Also, in 2017, new statuses of payers appeared, which may affect organizations and individuals who pay taxes and insurance contributions “for others”: statuses 29 and 30.

Here is an updated table of payer statuses for 2017, which is based on the draft order of the Ministry of Finance:

Field number	Field code	Field code value
		Tax payer (tax payer) - legal person
		Submission agent
		Participant in foreign economic activity – legal entity
		Organization (individual enterprise) that exceeds the budget of other obligatory payments
		Tax payer (tax payer) – individual entrepreneur
		Tax payer (tax payer) - a notary who is engaged in private practice
		Tax payer (tax payer) - a lawyer who has fallen asleep in the law office
		Tax payer (tax payer) - head of the rural (farmer) dominion
		Tax payer (fee payer) – another individual – bank client (authority officer)
		Tax payer who makes payments to individuals
		Participant in foreign economic activity – physical person
		Participant in foreign economic activity – individual entrepreneur
		The payer of the mitigation payments, who is not the declarant, who is subject to obligations under the Russian legislation to pay the mitigation payments
		Organizations and their branches that withheld money from the salary (income) of the debtor - an individual in the process of repaying the debt from payments to the budget on the basis of the final document
		Prominent participant of the consolidated group of paid subscriptions
		Member of a consolidated group of paid subscriptions
		A payer is an individual who manages other obligatory payments to the budget
		The founders (participants) of the borzhnik, the rulers of the lane of the borzhnik - a unitary enterprise, and third parties who issued orders for the transfer of funds for the repayment of the debtor before the borzhnik paid obligatory payments included in the Register of creditors, during the procedures, such as stagnation consult information about bankruptcy
		Credit organizations (branches of credit organizations), which have issued orders for the transfer of funds overinsurance from the budget system, not insured to the borrowers and for the transfer to the budget system
		Legitimate representative of the tax payer
		Other organizations
		Other physical individuals

Payer status for individual entrepreneurs

As can be seen from the table above, individual entrepreneurs in 2017, by paying insurance premiums for hiring personnel, are required to enter the payer status code “14”. If individual entrepreneurs pay insurance deposits “for themselves,” then enter the payer status code – 09.

If an organization or individual entrepreneur acts as a filing agent and pays, for example, PDF for workers, then the payer status in field 101 in 2017 will include code 02. The VIN has not changed. This code has been stuck since 2016.

When filling out field 101 “Payer status” of the payment order for the reinsurance of insurance deposits, organizations are responsible for setting the value “01”, and individual enterprises – “09”. This is confirmed by the FNP sheet dated 02/03/17 No. ZN-4-1/1931.

Submitters became aware that the bank security program does not allow accepting payments from organizations for the payment of insurance deposits with status “14”. Therefore, banks are simply encouraged to accept payment orders with this status and turn them over as payment. Reprocessing of banking software products can be obtained in due course by the Central Bank of the Russian Federation (after completion).

“01” – for legal entities to make payments to individuals;
"09" - for individual entrepreneurs;
“10” – for notaries who engage in private practice;
“11” – for lawyers who fell asleep in the law office;
“12” – for the heads of the rural (farmer) dominion;
“13” – for physiosib.

Since 2017, in field 101 of the payment order for the redemption of insurance deposits, it is necessary to enter code 01. In other words, payment orders for the payment of insurance deposits for the obligatory pension, medical and social insurance need to be filled in as for tax payments. Let’s look at the 2017 payment order for the payment of pension deposits for whom the new payer status is indicated.

Apparently, the payment agent authorized to re-insure pension deposits has a new payer status (instead of 08, code 01 is indicated). Crimea:

In the IPN and checkpoint field, the cost is assigned to the IPN and checkpoint of the tax inspectorate, which administers payment for deposits;
in the field “Oderzhuvach” - the short name is assigned to the body of the Federal Treasury and in the arms - the short name of the Federal Tax Service, which administers the payment;
in the KBK field - the budget classification code is indicated, which consists of 20 characters (digits). In this case, the first three characters that indicate the code of the head administrator of budget revenues may acquire the value “182” - Federal Tax Service.

Hot moment

Now we have come to the conclusion of the main controversial issue related to changes in codes for the payer status since 1 June 2017. Also, as we have already said, the designated changes are based on the draft order to the Ministry of Finance “On making changes before the order of the Ministry of Finance of the Russian Federation No. 107n. Prote, according to our information, as of June 1, 2017, this project has not been approved, officially published and, apparently, has not gained traction.

If so, there are no daily changes to the completed field 101 of payment orders “Paider Status” and the following changes can be made:

Please note that after 1 September 2017, when paying all types of insurance contributions, as a payer status, as before, you must indicate code 08;
when paying insurance contributions for the month of 2016, as well as for months due until 2017 (sichen, lyuty, berezen, etc.), the status of the payer must be indicated as 08;
entering code 08 in case of reinsurance of insurance deposits does not entail the guilt of arrears behind the deposits;
banks do not deny the right to claim, so that when paying insurance contributions to organizations from 1 June 2017, code 01 was indicated as the status of the payer.

If the status of a payer has a pardon

It is acceptable that the change to the completed “Paid Payer Status” was still possible. This is so, then at the beginning of 2017 there is a possible confusion: some accountants, when paying insurance premiums for the status of a payer, as before, mean 08, others – 01. It is not excluded that one of these options for payments will be assessed by Ilkovim. And then you may be subject to arrears from your insurance contributions. On the right is that payments for payment orders, which indicate the different status of the payer, are distributed by the Federal Tax Service to different special levels. Then payments with status 08 can be accepted as “other obligatory payments” and not insurance deposits. You can see that with “other payments” there is an overpayment, and with insurance deposits there is an overpayment. And for the amount of arrears, the tax inspectorate, apparently, can impose penalties and fines (Articles 75, 122, 123 of the Tax Code of the Russian Federation). To avoid this, before the inspection, submit an application for clarification of payment (sheet of the Federal Tax Service of Russia dated 10.10.2016, No. SA-4-7/19125). Please provide a copy of the payment order before submitting your application. Such a statement will serve as a basis for transferring the overinsurance amount to insurance deposits. Let's bring the butt to the table to clarify the status of the payer for the 2017 year.

If you commented on the draft order to the Ministry of Finance without being confirmed and without gaining authority as of September 1, 2017, then there is no need to clarify anything. Also, code 08 is the correct code for the payer to pay insurance premiums.

In 2017, in the field of 101 payment orders for insurance deposits for workers of organizations and individual entrepreneurs, the Federal Tax Service is required to enter code 14. Such information can be found on the official website of the FNP. If an individual entrepreneur pays insurance deposits “for himself”, then show code 09. Such information appeared on the official website of the FNP in 2017. Then a complete list of the FNP, the Pension Fund of the Russian Federation and the Social Insurance Fund was seen with the same position. However, according to our information, since organizations and businesses have previously overinsuranced insurance deposits with code 01, then the inspectorate evaluates such payment as correct and the arrears are not at fault. Moreover, later clarifications on the FNP sheet dated 02/03/17 No. ZN-4-1/1931 say that when paying insurance deposits, organizations need to put the code 01, and enterprises – 09.

Status of a payer when paying contributions “for injuries”

Insurance contributions for injuries did not come under the control of the Federal Tax Service. This type of banker was previously the administrator of the FSS. In connection with this, with the method of payment for this type of insurance deposits, in 2017, in field 101 of the payment order, as before, enter code 08.

Payment arrangements for deposits in 2017

One of the biggest difficulties that accountants have faced is the renewal of the payment order for the payment of insurance deposits. The reason is that, since 2017, control over deposits has been transferred from funds to taxes, which, in its turn, has caused the typical difficulties of the transition period. Zokrem, the rules for assigning information to field 101, assigned to the status of a payer, have become outdated. However, no necessary amendments have been made. In addition, a new CBC has been approved for deposits, which are clearly differentiated from minor ones. We paid attention to the most important moments in order to avoid possible mercy.

Budget classification code (field 104)

In 2017, the process is underway to revise the list of vicoristic codes of the budget classification, approved by order of the Ministry of Finance of Russia dated 12/07/16 No. 230n. This document introduced changes to the Instructions on the procedure for establishing the budget classification of the Russian Federation, approved by order of the Ministry of Finance No. 65n. All new codes for paying the 2017 series of insurance deposits, penalties and fines for them, published in the KBK adviser for 2017. We focus on the most significant moments.

First three digits of KBK

A very important nuance is the first three digits (ranks) of the KBK, which mean the code of the head administrator of budget revenues. Since 2017, for insurance deposits (here and below we will talk about all deposits, except for the deposits “for injuries”), the head administrator is now the FNP of Russia. Therefore, starting today, the first three digits of the BCC may begin to reach the value “182”. This is what the tax office's filers voted on on the sheet dated 01.12.16 No. ZN-4-1/22860@. It is worth remembering that in 2016 and earlier, the first three digits of the BCC for deposits reached the value “392”.

Codes for deposits accrued for periods before 2017

For all, without guilt, “transitional” codes have been transferred. It is necessary to indicate them once, if in 2017 the deposits accrued for 2016 and earlier periods are overinsurance. Zokrema, “transitional” codes must be vindicated, since in 2017 the insurer will pay contributions for the breast in 2016.

"Transitional" values are divided into "permanent" codes for the type of income, then numbers 14-17. For example, for pension deposits the basic tariff for the “transitional” KBK categories 14-17 is set to “1000”, and for the “stationary” KBK - “1010”.

“Transitional” KBK, which will stagnate when paying in 2017 the number of deposits accrued for 2016 and earlier periods:

Type of insurance contributions	"Perehidny" KBK
Contributions to obov'yazkov pension insurance at the basic rate	182 1 02 02010 06 1000 160
Contributions to obligatory social insurance in case of temporary unavailability and in connection with maternity	182 1 02 02090 07 1000 160
Vneski na obov'yazkova medical insurance	182 1 02 02101 08 1011 160
Contributions to pension insurance for individual entrepreneurs "for yourself" (with income up to 300 thousand rubles)	182 1 02 02140 06 1100 160
Contributions to pension insurance for individual entrepreneurs “for yourself” (with an income exceeding 300 thousand rubles)	182 1 02 02140 06 1200 160
Contributions to medical insurance for individual entrepreneurs "for yourself"	182 1 02 02103 08 1011 160

At the end of the year, the additional tariff for pension deposits for employees employed on “discount” jobs is either 9 hundred thousand, or 6 hundred thousand (depending on the type of robot). This is enshrined in paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation (until 2017 this was enshrined in paragraphs 1 and 2 of Article 58.3 of Federal Law No. 212-FZ).

However, since the results of the special assessment carried out by the robot seller have established the class of minds of the people, it is necessary to establish other, lower additional tariffs. Their values range from 8 to 0 hundred. This rule is enshrined in paragraph 3 of Article 428 of the Tax Code of the Russian Federation (until 2017, this rule was enshrined in paragraph 2.1 of Article 58.30 of Law No. 212-FZ).

In 2016 and earlier, only two CPCs were transferred for deposits with additional tariffs. The first one is those who are engaged in the types of work specified in paragraph 1 of part 1 of Article 30 of Federal Law No. 400-FZ. The other is for those types of occupations specified in paragraphs 2-18 of part 1 of Article 30 of Law 400-FZ. In this case, the validity of this or that code did not depend on the fact of the special assessment.

Beginning in 2017, for deposits for additional tariffs, a lot of KBK was transferred. Now the choice of code must be based only on the type of work, and on the basis of the fact that a special assessment of the minds of the business was carried out.

KBK for pension deposits at an additional tariff (introduced from 2017):

Codes for pension deposits “for yourself”

The amount of pension deposits “behind you” depends on the amount of income of paying agents, notaries and other “individuals”. As income is collected from 300,000 rubles. on the river, then the amount of deposits is fixed and becomes the minimum wage, multiplied by the tariff (26%) and multiplied by 12. If the income exceeds 300,000 rubles. on the river, then the value of the deposits is determined rather than the fixed value plus 1 hundredths of the amount of transfer. This rule is enshrined in subparagraph 1, paragraph 1 of Article 430 of the Tax Code of the Russian Federation (until 2017 it was enshrined in Part 1.1 of Article 14 of Law No. 212-FZ).

In 2016 and earlier, two CBKs were transferred for pension deposits. The first one stagnated under the hour of re-insurance of the fixed part of the deposits, the other - under the hour of re-insurance of the part of the deposits in the form of 1 hundred incomes, exceeding 300,000 rubles.

Starting in 2017, the situation has changed. To create “transitional” KBK for pension deposits “for oneself”, accrued for 2013-2016. There are two such codes: the first one is for paying a fixed part of deposits, the other is for paying a part of deposits in the amount of 1 hundred for income over 300,000 rubles.

Also, in 2017, the “permanent” CCP will become a standstill. Here are the purposes for re-insurance of pension deposits “for yourself”, accrued for the current month and the beginning of 2017. Return to your account: the “permanent” code is used to pay both the fixed part of deposits and the part of deposits up to 1 hundred for income over 300,000 rubles.

KBK for pension deposits “for yourself” (to be confirmed as of 2017):

Payer status (field 101)

When you click on the payment field 101, you can indicate the status of the payer. The rules for filling in these details are given in Addendum No. 5 to the order of the Ministry of Finance of Russia No. 107n. Unfortunately, the official edition of this document does not have the desired status, which would certainly be suitable for an insurer who reinsurances contributions to the Federal Tax Service. Today there are three versions of how to correctly fill in field 101.

Up to the first version of the organization, this field can be set to “01”, and the company should be set to “09”. These values are valid for paid submissions – legal entities and paid submitters-submitters (IP) separately. There are a lot of fakers who are trying to finish the very first version. They disappear in this manner: once the insurance deposits are transferred under the control of the contributors, then the payers of the deposits are essentially equal to the payers of the deposits. Also, statuses “01” and “09” can be set when paying not only taxes, but also insurance contributions. However, this option cannot be called ideal, since in the Tax Code of the Russian Federation the concepts of “tax payer” and “insurance contribution payer” are separated.

For another version, field 101 requires the status “08” to be indicated. In addition, for payers (both organizations and individual entrepreneurs), there is a transfer of costs for the payment of insurance contributions and other payments to the budgetary system of the Russian Federation. This status was preserved during the re-insurance of the bank until 2017. At the same time, according to the opinion of some experts, who, as before, can be placed in field 101. Such recommendations are given, among other things, for certain wire banks. The real disadvantage of these positions and those that are subject to submissions.

For the third version, in field 101 it is necessary to indicate the value “14”, intended for paid contributions, which generate payments to individuals. Although at first glance this formula is not suitable for insurers, field inspectors often recommend that this option be reversed.

It is reported that the Ministry of Finance of Russia plans to make changes to Order No. 107n (draft amendments to postings on the website of this department). As it happens, the value “08” will be replaced by payers, who will bring “other payments” to the budget system. In other words, from the value entered for the value “08”, we know the mystery about insurance payments. However, for other reasons, it is important to show up. In this manner, these amendments may not bring complete clarity.

Funds and donors have a strong mind. It was posted on the official list of the Federal Tax Service, Pension Fund and Social Insurance Fund dated January 26, 2017. No. BS-4-11/1304@/NP-30-26/947/02-11-10/06-308-P. It says that a worker who overrides contributions for workers may indicate the status of the payer as “14,” and an employer who overrides contributions “for himself” must indicate “09.” Prote, banks today do not have the technical ability to accept payments with status “14”. If there is such a possibility of not showing up, companies are given “01”, and entrepreneurs are given “09”. Please refer to the list of the Federal Tax Service of Russia dated 02/03/17 No. ZN-4-1/1931@.

Details of the owner (fields 61, 103 and 16)

In connection with this, since 2017, insurance deposits are paid not to the funds, but to the Federal Tax Service, as the owner of the payment authority must indicate a tax inspection. So, in field 61 “IPN” and in field 103 “KPP” you should put the identification number of the tax payer and the code of the reason for registration with the tax inspectorate - just like when paying taxes.

In field 16 “Oderzhuvach” it is necessary to indicate the shortened name to the Federal Treasury body and in the fields - the shortened name to the inspectorate. For example, the Federal Tax Service near the Moscow metro station (IFTS of Russia No. 16 near the Moscow metro station). A further clarification was issued by the Federal Tax Service on the sheet dated 01.12.16 No. ZN-4-1/22860@.

Other payment details for deposits in 2017:

Dearly, when filling up payments for payment of deposits, those who form payment orders for additional web services feel most comfortable. All necessary updates, including new CBC and owner details, are immediately installed without the participation of the owner. When the payment is completed, the required values will be entered automatically. If the accountant allows any amortization in the KBK and other payment details, the service notifies about the amortization and suggests how to fill in this field.

Payment orders from taxes in 2017

For timely payment of skin taxes, the payer must know how to properly fill the skin area of the payment area. With special respect, please add field 107. It is necessary to know how to indicate the period over which the payment is due and the specific date correctly.

Submission period codes consist of 10 characters, two of which are filled with dots for the subsection. The first and second signs for the payment agent are the payment period.

In which case, the information that needs to be indicated in the required field must be included in the frequency of current payments:

For a month - "MS";
for the quarter of fate - "KV";
for 6 months – “PL”;
for rik - "DD".

Also, the “Delivery period” field is assigned a month, a quarter, or a number. If the money is insured, a confirmation number (from 1 to 12) will be provided. If there is a change in the quarter, then the values are set from 01 to 04. When paying for 6 months, a refund is indicated (01 to 02). If payments are made directly (for example, when paying PDF), this part of the field must be filled with zeros. The third and sixth signs are dots. And from 7 to 10 signs - a sign of great fate. Field 107 must be filled in for continuous payments, as well as payments for past periods.

How to fill out a payment order

The filing period is completed when the deposit amount is re-insuranced and contains basic information about the time period for which this payment is made. This allows the relevant authorities to identify the payment and enter it into the confirmation line.

If you are talking about extinguishing your debt, then field 107 needs to be filled in the “day” format. month rik”, this indicates a specific date.

In which case the payment is identified based on the following:

1. “TR” – the period of payment according to the tax authority.
2. “RS” – date of payment of the installed part of the amount according to the line-up schedule.
3. “VID” – date of completion of the stitching.
4. “RT” – the payment date is consistent with the established restructuring schedule.
5. "VU" - date of completion of external management.
6. “PR” – date of completion of the contraction.

Once the debt for the final document has been extinguished, the “Deposit period” field is set to “0”. If the payment is made at a later date, then a tax period is indicated, during which the contribution will be made.

Amusements at the time of completion

If field 107 is filled in incorrectly on the payment document, the amount will still be reinstated. For whom the payer must submit an application for approval to the authorized tax authority and additionally submit a copy of the payment document. It is important for the police to verify the payment of taxes and draw up a final act, on which a decision is made to clarify the payment. Subject to the decision of the Ministry of Finance, the decision will be valid for 10 days after the submission of the final application.

If field 107 is filled in incorrectly, the payment will be due in a special manner to the payer, and a penalty will be charged for correction. As a rule, it’s too expensive to enter before such a reorganization of the collection. It is important for you to properly cover the skin area of your partner in order to avoid problems in the future. Similarly, you can correct the arrears by requesting clarification of the payment, if the “Payment” field, “Payee status” or “Checkpoint of the owner” was filled in incorrectly.

How to determine the correct supply period

Subject to Article 55 of the Tax Code, the tax period refers to the calendar period (from 1 month to 31 breasts). For which the supply period of a particular organization can be three weeks, a month or a quarter. For certain types of income there is no such period. As a butt, you can make a tax from the lane, as your power passed on during the recession or as an inheritance of the gift. Therefore, first of all filling out the payment document, it is necessary to determine what type of payment scheme is responsible for this type of payment.

For an organization created on the cob of rock, taxes must be paid for the entire river of its foundation. If the organization was registered in the middle of the calendar year, then the first filing period becomes 6 months. For organizations created in breastfeeding, they will begin from today, and days of activity in breastfeeding will be included until the start of collection. For various types of collections, this term includes the month and quarter. Before such payments are made, for example, taxes on added property, which are paid by small businesses.

Submission period for foreign resident organizations

As soon as the organization recognized itself as a taxable resident of Russia, it submitted a confirmation application for the beginning of the calendar period, the first period, which is indicated in the payment order, and the term for the date of becoming a resident until the end of this period. If an application for recognition by a tax resident has been submitted to the child, then the tax period for this case will begin with the due date and end on his last calendar day.

Whenever necessary, a resident organization has the right to file a request for an extended line of payments. For this purpose it is necessary to submit a separate application before the 31st day of the month after the end of the period. Upon this, a power of attorney is issued to the authorized inspector. As, for example, the overinsurance of the necessary amount threatens the bankruptcy of the company, following the filing of a request for the continuation of the term of payment and for the overinsurance in parts. However, in this case, you have to pay attention to the fact that the amount will be paid to you through payments. If you are aware of these similar benefits, you will be required to pay the entire amount at once.

Payment terms for 2017

To avoid paying fines, taxes must be paid promptly. For the skin type of collection, extreme limits are established. Thus, if the tax period becomes ruk, payment must be made until the 28th of the month following the previous period. If payments are made on a quarterly basis, then the payment must be made no later than the 28th day of the month following the tax period.

When it comes to income from sovereign valuable papers, the tax is paid during the first 10 days of the coming month after the monthly income has been withdrawn. If the income is withdrawn from the form of dividends and sums, the tax deposit must be paid on the due date after the income has been withdrawn.

Untimely payment

If the tax period and payment term have ended, but the required amount has not reached the tax authority, the tax payer will be issued a fine for the amount, which will amount to 20 hundred rubles. If a certain person does not comply with the legal obligation, the amount of the fine will increase to 40 hundred rubles of the amount collected.

As soon as a certain person refuses to pay, up-to-date officials of the tax authority praise the decision to reduce taxes. An authorized contract for debt reduction is sent to the bank that has the organization's secret account. The bank may consider this assignment in accordance with the proper legislation. Since there is no necessary amount of money for the farmer's shell, the tax organ can collect the tax like a lane. So I decided to boast about the length of one calendar day. In times of need, up-to-date tax collectors can quickly exercise their right to arrest the lane. However, such approaches are only successful in cases where there is evidence of obvious non-payment.

Since payments to a payment agent can be corrected without negative consequences for the activity of the organization, then unexpected reinsurance of funds often causes large financial losses, bankruptcy and the collapse of the company.

Fields of payment order 2017

The payer's skin area has its own number. Unique field numbers are assigned to the Regulations on the rules for the implementation of the transfer of goods No. 383-P. Who has the Regulations on the payment form with the indications of all fields.

We know the meaning of the main fields of this document, which are most often difficult to remember.

Field No. 5. Here you enter the type of payment. A significant portion of payments are processed through the Internet bank (client-bank) - in each case the type of payment is assigned automatically.

Field No. 16. In this field the name of the agent is placed. If the payment of assignments for FNP and funds, including the name of the branch and the division of the control body, the trace is assigned to the short name of the Federal Treasury body.

Field No. 18. Characterizes the type of operation - in case of payments under the operation there is a re-insurance of monies coming from the entrusted account and the requirement to enter the code “01” again.

Fields No. 19, No. 20 and No. 23. Most often, these fields are empty, since the bank is not particularly able to fill them up.

Field No. 21. Here the accountant is guilty of assigning negligence to the payment (Article 855 of the Central Committee of Ukraine):

1. Alimony, pay for final documents about the aggravation of ill health, improved life and health.
2. Pay for final documents related to the payment of workers and the city for the results of intellectual activity.
3. Salary and other cities for work related to the employer’s initiative, re-insurance of debt from taxes and deposits, as well as penalties for them.
4. Re-insurance of pennies from other types of financial documents.
5. Other payments not included in the paragraphs above.

Field No. 22. Indications for inserting the UIP code. First of all, “0” should be placed in the field. Filling out the field with specific digital values will only have to be done at the box, since the FNP, as well as the UIP, can handle the re-insurance of donations.

Field No. 101. This field characterizes the status of a payer. Їh pond 20, Ale Clothehe, in Roboti Trinbni Kilka: “01” - for the re -pronaverhuvannya subtkiv і zboriv at the Federal Antimonopoly Service, “02” - for payments, puppie -like fostering agents (paying for all -offs of the PDFO) is “08” - for allocation of insurance Vneskov.

The Ministry of Finance has expanded the order (before changes are made to order No. 107n), therefore, when re-insurance of banks in 2017, it will be necessary to indicate the code “01”. At the moment, the project has not been accepted and there is no clarification from the control authorities, therefore, as before, in field 101 when paying the deposit, the code “08” is entered.

Please note that the pardon at field 101 is not a matter of opinion. If the details of the beneficiary are entered correctly (account number and name of the bank), the incorrect code in field 101 is not valid for securing the payment (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). In some cases, control authorities simply ask for a payment confirmation sheet.

Since 2017, a representative of the company can pay taxes (Clause 1 of Article 45 of the Tax Code of the Russian Federation), and for such individuals new statuses of payers can be issued.

Field No. 104. This field must be approached with special caution, and the BCC must be indicated. If amendments are made in this code, contributions (contributions, penalties, etc.) can be recorded as a different type of payment.

Field No. 105. Tax payers enter the OKTMO code in this column. If the payment is processed on the declaration form, you can take the code directly from it.

Field No. 106. Here you should include the payment details. The full list of possible prescriptions is in paragraph 7 of Addendum No. 2 to the Order of the Ministry of Finance of the Russian Federation No. 107N.

Field No. 107. In this field, the payer indicates the period for which taxes and contributions are paid. The full list of possible prescriptions is in clause 8 of Addendum No. 2 to the Order of the Ministry of Finance of the Russian Federation No. 107N. If it is impossible to calculate the period, put “0”.

Field No. 108. In this field you need to indicate the number of the FNP receipt for which the tax and fine are paid. If payment is made voluntarily or in connection with the term of payment, then enter “0”.

Field No. 109. In the designated field, it is necessary to include the date of signing of the document resulting from which payment is generated (clause 10 of Addendum No. 2 to Order of the Ministry of Finance of the Russian Federation No. 107N). The values here can also be set to zero.

Field No. 110. This field will not be remembered.

Payment agreement for IP in 2017

You are an entrepreneur. Fixed deposits for yourself from the beginning of 2017 pay for the details of the Federal Tax Service. Indicate a new KBK in your payments. You will find them in our statistics.

In 2017, you will re-insurance your insurance deposits before the filing inspection. The interests of foreigners and budget classification codes have changed. In the statistics you will find the new KBK, instructions on how to fill in the fields and enter payment instructions.

The only culprit is the contribution for injuries - they have to be paid, as before, from the FSS in the old code.

In the “Otrimuvach” field, indicate the tax inspection.

From 1st day, workers will reinsure before the inspection of insurance contributions from payments to workers at the obligatory:

Pension insurance;
medical insurance;
Social insurance for emergencies and maternity.

Receivers of pension and medical contributions also pay from the FNP.

For the skin type, fill out an appropriate payment. In the “Otrimuvach” field, put the shortened name of the Federal Treasury and in the arms, put the shortened name of your tax inspectorate. For example, UFC near Moscow. Write down the IPN and checkpoint of your inspection. And indicate the bank details that you use for your tax payments. Before speaking, please turn over the details. For example, in Moscow and the Moscow region, since 6 February, the name of the bank, BIK and bank for paying taxes has changed.

Reinsure insurance contributions for injuries from payments to health workers to the Social Insurance Fund, as they did in the past. In the field of the payment “Oderzhuvach” enter the short name of the Federal Treasury and in the short arms the name of the FSS department. For example, the axis is like this:

UFK for the Moscow metropolitan area (GU – Moscow regional branch of the FSS of Russia)

Provide IPN and checkpoint to the Social Insurance Fund.

Reinsure contributions from the income of healthcare workers to a new CCP

You will pay insurance premiums for payments to healthcare workers. So, until the 16th of today inclusive, it is possible to transfer the contributions for the breast of the past fate. And not later than 15 p.m. - Sichnevi deposits.

KBK you will write down the payment in field 104. For insurance deposits that need to be re-insurance before the premium, the codes have changed. Now the first three digits are 182, the FNP code. Indemnity for injuries will be covered by the same KBK, which will be launched in 2016.

All codes behind the robot sellers' entries can be found in the table below. Please note that KBK varies depending on which way you overinsure the payment. So, the code for paying deposits per day can be found in another column of the table. And if you want to make a stipulated contribution for the past year, look for the KBK in the third column.

What kind of KBK put on payments for deposits with payments to healthcare workers:

Payment	Budget classification code
Payment	Contributions for 2017
Pension deposits	182 1 02 02010 06 1010 160	182 1 02 02010 06 1000 160
	182 1 02 02010 06 2110 160	182 1 02 02010 06 2100 160
	182 1 02 02010 06 3010 160	182 1 02 02010 06 3000 160
	182 1 02 02101 08 1013 160	182 1 02 02101 08 1011 160
	182 1 02 02101 08 2013 160	182 1 02 02101 08 2011 160
	182 1 02 02101 08 3013 160	182 1 02 02101 08 3011 160
Contributions to obligatory social insurance in case of timely misfortune and maternity	182 1 02 02090 07 1010 160	182 1 02 02090 07 1000 160
	182 1 02 02090 07 2110 160	182 1 02 02090 07 2100 160
	182 1 02 02090 07 3010 160	182 1 02 02090 07 3000 160
Contributions to obov'yazkova social insurance in case of injury	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160
Additional pension contributions for insured persons on list 1		182 1 02 02131 06 1010 160, since the tariff does not fall under the special price 182 1 02 02131 06 1020 160, if the tariff is subject to special pricing
	182 1 02 02131 06 2100 160	182 1 02 02131 06 2100 160
	182 1 02 02131 06 3000 160	182 1 02 02131 06 3000 160
Additional pension contributions for insured persons on list 2		182 1 02 02132 06 1010 160, since the tariff does not fall under the special price 182 1 02 02132 06 1020 160, if the tariff is subject to special pricing
	182 1 02 02132 06 2100 160	182 1 02 02132 06 2100 160
	182 1 02 02132 06 3000 160	182 1 02 02132 06 3000 160

In the payment fields, write down the details that have changed.

You put your payer status in field 101. Enter 01, then we were pleased with the donations.

FNP documents are ordered to be entered in field 101:

Code 01 - organizations that pay income to individuals;
code 09 – for individual entrepreneurs.

Last year, in payments for deposits in field 101, you wrote code 08. During the 2016 issue, the Ministry of Finance of Russia prepared a draft change before order No. 107n. I’m done with the project, code 08 for deposits will no longer be stuck. So far the amendments have not gained traction. It’s best to follow the recommendations of the donors and immediately fill out field 101 in a new way.

If the bank does not accept payments with code 01, enter the old code 08 to accommodate payments in certain regions. If the status is incorrect, you will receive money for recognition. And you can clarify the payment, if required, by submitting an application before the inspection.

Submit the payment in field 106. For payments from contributions to pension, medical and social insurance, write down “TP” in case of timely inconvenience. And when paying extra for injuries, put 0.

In field 107 payments for pension, medical and social contributions, in case of inconvenience, indicate the number of the month for which the contributions were charged.

The deposit period is displayed in field 107. If you pay insurance deposits before the deposit inspection, enter the month number. For example, put MS.01.2017 at the payer for pension contributions for today. And in field 107, the authorization for contributions for injuries, enter 0.

How many fixed deposits will IP have to pay in 2017?

As of September 1, 2017, the minimum wage has increased to 7,500. The final tariff for deposits from the Pension Fund of Russia will be 26%, for deposits before the Federal Compulsory Compulsory Medical Insurance Fund – 5.1%.

Therefore, for 2017, all claimants are required to pay fixed fees:

For pension insurance – 23,400:
7500 x 12 x 26% = 23,400
medical insurance - 4590:
7500 x 12 x 5.1% = 4590

Fixed deposits IP pay for new rules

Fixed pension and medical contributions IP to overinsure the short term. The amount of deposits will be insured from the minimum wage, which is equal to 1 day. Fixed payments may be transferred to individual entrepreneurs either in whole or in parts. The deadline for payment of the entire amount is no later than 31 breasts.

KBK Vneskiv for entrepreneurs has changed since 1 June 2017. It is important to decide which river you will overinsurance. New codes for payment field 104 can be seen in the table.

What kind of KBK should be placed on payments on fixed deposits of IP:

Payment	Budget classification code
Payment	Contributions for 2017	Contributions for the 2016 period and previous periods
Pension deposits	182 1 02 02140 06 1110 160	182 1 02 02140 06 1100 160
	182 1 02 02140 06 2110 160	182 1 02 02140 06 2100 160
	182 1 02 02140 06 3010 160	182 1 02 02140 06 3000 160
Vneski na obov'yazkova medical insurance	182 1 02 02103 08 1013 160	182 1 02 02103 08 1011 160
	182 1 02 02103 08 2013 160	182 1 02 02103 08 2011 160
	182 1 02 02103 08 3013 160	182 1 02 02103 08 3011 160

When making a payment, write down “TP”, if you are reinsurance of deposits for 2017. And when paying for stitched minor notes, enter “ZD” in field 106.

The deposit period is the period for which you pay contributions. For deposits for the current river at field 107, enter “GD.00.2017”. And for minor ones – “GD.00.2016”.

Additional contribution IP pay for KBK okremium

If the income of an individual entrepreneur over the past year was greater than 300,000, additional pension contributions must be paid. Invest them at a rate of 1% from the amount of income that exceeds 300,000. Please include the information that was depicted in Kniz’s appearance. Additional deposits for 2016 will be due no later than the 3rd quarter of 2017. The collection of payments for past and present periods is carried out by the Federal Tax Service at the time of your registration.

The BCC for additional deposits of entrepreneurs can be found in Table 3 below. Codes for deposits from income 2016 can be found in another column. And if you want to overinsurance the additional contributions for the flow river, you will find the required BCC in the third column of the table.

What kind of KBK should be placed on payments on additional pension deposits of IP:

Payment	Budget classification code
Payment	Contributions for the 2016 period and previous periods	Contributions for 2017
Pension deposits	182 1 02 02140 06 1200 160	182 1 02 02140 06 1110 160
	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160

The status of the payer is set on 09 together with the remaining recommendations of the federal tax service. You will reinsure the insurance deposits from the enterprise's income.

Substitute for payment – “TP”.

The tax period is “GD.00.2016”, in which you reinsurance additional pension contributions from the income of the enterprise for the past year. Enter “GD.00.2017” in field 107 if you intended to pay contributions from the merchant’s excess income for 2017.

Nuances that require special respect:

We support pension, medical and basic social contributions and the Federal Tax Service. If you don’t have to pay for injuries, you will re-insure as before from the Social Insurance Fund.
Since 2017, the KBK has changed so that deposits are made, which you will pay to the Federal Tax Service. The codes will be determined depending on what river you are transferring the deposits for.
In fields 106 and 107 payments for all deposits, except for injuries, enter the code for the payment and the filing period. Last year you entered zeros in these fields.

Payment agreement PDF 2017

What is the PDF for the Russian Federation in 2017? Have you confirmed the new CCP with a profit tax? You will find a table with a breakdown of the current BCCs with the PDF for 2017, as well as an outline of the payment order with the PDF for 2017 in this article.

As a rule, you will need to pay the 2017 PDFO duty no later than the day following the day of payment of your personal (individual) income. Let’s say the worker paid his salary for the month of 2017 on the 9th of 2017. The date of withdrawal of income will be the 31st month of 2017, the date of withdrawal of the tax will be the 9th of 2017. The date no later than the date when you need to pay the PDF to the budget, for our example is February 11, 2017.

PDF, which also helped with the time-consuming inefficiency, helped with the care of a sick child, as well as holiday allowances, must be transferred no later than the remaining date of the month in which the income was paid. For example, the holiday will be released from 6 to 23 February 2017. The graduation fee was paid to you 1 bir. In this case, the date of withdrawal of income and the date of trimming the PDF is 1st February, and the remaining date, if the PDF is over-insurance to the budget, is February 31, 2017.

If the PDFO is issued in 2017, please pay the details of the Federal Tax Service to which organization is located (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, at their own expense, must pay PDF to the inspectorate for the place of their residence. However, individual entrepreneurs who conduct business on UTII and the patent filing system must reconsider the filing before inspection of the place in connection with the implementation of such activities.

KBK U 2017 ROKU

In connection with the order issued to the Ministry of Finance of Russia dated 12/07/2016 230n, in 2017 the activities of the CBC were changed. So, for example, the CBC and insurance contributions have changed.

However, in 2017, the KBK with PDF for spivrobitniki did not change and became deprived of the same ones. They did not recognize the amendments to the BCC and PDF for individual entrepreneurs. We present the table with the current main BCC for the 2017 year from the profit tax.

The budget classification code (KBK) should be entered in field 104 of the payment order for the PDF payment.

When you fill out the payment (field 104), you can carefully indicate the BCC with the PDF in 2017. Inaccuracy in one figure will lead to incorrect allocation of payments to the budget. Payment will have to be determined and clarified. The correct BCC and PDF for 2017 is a very important moment.

Statuses of the payer for the payment agent 2017

First, it is important to regularly carry out these and other legally significant actions (before such transactions must be sent by accountants and payment processors to the bank), and then be sure to read the current provisions of the law that regulate such activities. days of the procedure.

The main element of the law, which is certain to be confirmed when transferring funds to the budget in the form of taxes, fees, fines, penalties and other charges, is the order of the Ministry of Finance of Russia No. 107n.

From time to time, the Ministry of Finance supplements them and explains the nuances of the implementation of these and other norms. Before such roses, you can secure sheet No. 02-08-10/800. In this case, the Ministry of Finance correctly relates the status of a payer with the existing KBK.

However, the department points out that it is unacceptable for payers to pay taxes on income, which are not included in the structure of consolidated groups, to indicate statuses 21 and 22 on payments. them.

In sheet No. 02-08-10/800, the Ministry of Finance of Russia fixes the norms that when paying land taxes, organizations must include such payer statuses as 01, 02, 04, 05, 06, 07, 26, and with the diagnosis of goiters 'language before the budget by physical persons - statuses 03, 09, 10, 11, 13, 15, 16, 17, 19.

In 2017, there was a particularly pressing concern about the status of the payer in the transfer of insurance deposits - in connection with their transfer to the Federal Tax Service. The vibration was between the statuses 01, 08 and 14. The pouch was changed to 01.

It is also important to note that the current development of Russian law enforcement agencies - in accordance with Order No. 107n - generally requires attention from the wider public. Such an approach may be legal and consistent with the rules that establish status indicators in payments.

Thus, it is interesting to look at these in relation to the organizational and legal status of the payer and the peculiarities of his activity.

Indicators of payer status are located in addendum No. 5 to order No. 107n. This difference has those that can be clearly identified with the legal status, as well as the scope of activity of the tax payer. Thus, the essence of such statuses as 04, 05 and 07 (submission body, territorial structures of the FSSP and the subordinate militia body) does not require additional explanation.

Ale є statuses, stasovannaya such benefits of these and other individuals may provide clarification. The stink and tsikavitiy us at this point.

This means that the essence of the non-obvious statuses of regulation No. 107n

For example, it is not entirely clear which organizations can set status 14, indicating their affiliation with payer taxes that generate payments to individuals.

Traditionally, status 14 is designated as an individual entrepreneur who hires workers and pays them wages, or in case of reinsurance within the framework of civil law agreements (in which case, legal entities are responsible for establishing status 01). Prote Ministry of Finance of Russia on sheet No. 02-08-12/9890 recommended that individual entrepreneurs use code 08, indicating that the status of 14 may be vicorized by individuals who are not registered as individual entrepreneurs.

Thus, for individual entrepreneurs and legal entities, status 14 is not recommended in principle.

Another notable status is 18. Instruction No. 107n states that one is guilty of being registered as a payer who is not a declarant. If the rich have food, how is this possible? Who can do this without declaring imported goods?

For example, there may be individuals who were taken from the territory of the Mitny Union for the processing of products (Clause 3, Article 85 of the Mitny Code of the Mitny Union). The other possible subject to pay, who is not the declarant, is the owner of the retail outlet, who is engaged in undisclosed trade (Clause 5, Article 36 of the Labor Code of the MS).

Other notable statuses are 21 and 22, which may be considered companies that are included in the consolidated group of paid subscriptions (or CDN). What is the organization?

CDN is a voluntary association of companies whose subjects pay profits and have entered into a subordinate agreement (clause 1 of article 25.1, clause 1 of article 25.3 of the Tax Code of the Russian Federation).

Similar structures are created using the method:

Change in the amount of profits;
Reduced intensity of feed control

The main minds of companies in the form of KDN:

The share of one company in the statutory capital of another is 90% or more;
On the river, the CDN pays taxes and excise taxes in the amount of 10 billion rubles. and more;
On the river, the CDN has a total value of 100 billion rubles. and more;
On the 31st day, the CDN has assets in the amount of 300 billion rubles. and more.

The agreement on the creation of the CDN must be kept within at least two lines. It also promotes registration with the Federal Tax Service of Russia (Clause 6, Article 25.1 of the Tax Code of the Russian Federation).

Key statuses of the payer: literally no light

It’s easy to clarify the statuses that were not over-insurance in the previous section of our statistics and the assignments in Addendum No. 5 to Order No. 107n, with the legal status and Galuzev’s affiliation of the tax payer:

01 - Yurosobi, who will pay taxes (TOV, AT, PAT);
02 – tax agents;
03 - Federal State Unitary Enterprise "Post of Russia" with additional payments to Physosib;
06, 16, 17 - physical entities, legal entities and individual entrepreneurs, who import before and export from it the order of export of goods (work, services), place goods there;
08 - subjects of payment of insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (legal entities, individual entrepreneurs);
09, 10, 11, 12 – this is especially true for individual entrepreneurs, notaries, lawyers, farmers who pay taxes for themselves;
13 - physical individuals;
14 - tax payers who pay taxes to individuals;
24 – individuals – payers of insurance contributions;
15 - banks, financial organizations, Federal State Unitary Enterprise "Post of Russia" for legalized payments;
19 - Yurosobs from subatkovyh borgs fizosib;
20 - banks and financial organizations with additional payments;
23 - PFR, FSS and FFOMS;
25 – guarantee banks;
26 - physical persons, legal persons, before extinguishment, he was able to reach the borzhnik.

An indicator of the payer's status is recorded in detail 101 of the payment order.

Pension Fund of Payments 2017

What does the payment order look like for the payment of pension contributions for workers in 2017? How does the KBK indicate the payment authority? What code should be entered in the “payer status” field at the time of re-insurance of insurance deposits? You can find information about the food supply and the payment of pension deposits in 2017, and you can find information about the IFTS service in this article.

Payment of deposits in 2017

Since 1 June 2017, contributions to the obligatory pension insurance are controlled by the Federal Tax Service of Russia. In connection with these pension insurance contributions, they follow the rules laid down by the Tax Code of the Russian Federation. In 2017, pension insurance deposits were increasingly being re-insuranced with additional payment orders. It will be clear that respect and emphasis are placed on those fields that can be called up.

Field 101: paid status

In field 101, when paying pension insurance deposits, indicate the status of the organization or individual entrepreneur to reinsure the deposits. In field 101 of the payment order for pension insurance deposits in 2017, it is recommended to enter code 01 for workers of organizations and IP FNP.

If an individual reinsurer makes fixed payments for contributions to compulsory pension (medical) insurance “for himself,” then the payer status indicates code 09.

Oderzhuvach payment

Please enter the details of the owner in fields 16 “Oderholder”, 61 “IPN” and 103 “KPP” of the payment order. In this case, the influence of investors on compulsory pension insurance will increase in 2017 with the Federal Tax Service. These special sections are open in the territorial departments of the Federal Treasury. Also, in field 16 “Oderzhuvach” indicate the short name of the Federal Treasury body and in the boxes - the short name of the revenue administrator: the name and number of the tax inspectorate. For example, "UFK for the Moscow region (IFTS of Russia No. 22 for the Moscow region)".

In field 104, enter the 20-digit BCC for the payment. Verniy KBK means that the pension insurance deposits themselves are paid. In the table of the official KBK, it is necessary to pay attention to the 2017 rate when paying pension insurance deposits, penalties and fines for this type of deposits.

Assignment	Payment	Peni	Fine
for the insurance pension for periods up to the 31st month of 2016 (as in 2017, you will pay for the year 2016)	182 1 02 02010 06 1000 160
for the insurance pension for the periods after the 1st day of 2017 (as in 2017 you will pay for the year 2017)	182 1 02 02010 06 1010 160	182 1 02 02010 06 2110 160	182 1 02 02010 06 3010 160
for a funded pension	182 1 02 02020 06 1000 160	182 1 02 02020 06 2100 160	182 1 02 02020 06 3000 160
for additional payment before pension for members of long-haul crews of civil aviation aircraft for the period up to 31 June 2016 (as in 2017, people will pay for 2016)	182 1 02 02080 06 1000 160
for additional payment before pension for members of long-haul crews of civil aviation aircraft for the period from 1 June 2017 (as 2017 members pay for 2017)	182 1 02 02080 06 1010 160	182 1 02 02080 06 2110 160	182 1 02 02080 06 3010 160
for additional payment up to pension for workers of coal industry organizations for periods up to 31 June 2016 (as in 2017 you pay for 2016)	182 1 02 02120 06 1000 160
for additional payment up to the pension for workers of coal industry organizations for the period from 1st June 2017 (as in 2017 you pay for 2017)	182 1 02 02120 06 1010 160	182 1 02 02120 06 2110 160	182 1 02 02120 06 3010 160
at a fixed rate for the insurance pension (with income not exceeding the limit value) for the period up to the 31st month of 2016 (as in 2017, people will pay for the year 2016)	182 1 02 02140 06 1100 160
at a fixed amount for the insurance pension (with income not exceeding the limit value) for the period from 1st June 2017 (as in 2017, you pay for the 2017 period)	182 1 02 02140 06 1110 160	182 1 02 02140 06 2110 160	182 1 02 02140 06 3110 160
at a fixed rate for the insurance pension (from income above the limit value) for the period up to 31 June 2016 (as in 2017, you will pay for the year 2016)	182 1 02 02140 06 1200 160
at a fixed amount for the insurance pension (with income above the limit value) for the period from 1st June 2017 (as in 2017, you will pay for the 2017 period)	182 1 02 02140 06 1210 160	182 1 02 02140 06 2110 160	182 1 02 02140 06 3210 160
for the insurance part of the labor pension at an additional rate for workers on list 1 for the period up to the 31st month of 2016 (as in 2017, you will pay for the year 2016)	182 1 02 02131 06 1000 160
for the insurance part of the labor pension at an additional rate for workers on list 1 for the period from the 1st day of 2017 (as in 2017 you will pay for the 2017 period)	182 1 02 02131 06 1010 160, since the tariff is not included in the special assessment; 182 1 02 02131 06 1020 160, if the tariff is subject to special pricing	182 1 02 02131 06 2110 160, since the tariff is not included in the special assessment; 182 1 02 02131 06 2120 160, if the tariff is subject to special pricing	182 1 02 02131 06 3010 160, since the tariff is not included in the special assessment; 182 1 02 02131 06 3020 160, if the tariff is subject to special pricing
for the insurance part of the labor pension at an additional rate for workers on list 2 for the period up to the 31st month of 2016 (as in 2017, you will pay for the year 2016)	182 1 02 02132 06 1000 160
for the insurance part of the labor pension at an additional rate for workers on list 2 for the period from the 1st day of 2017 (as in 2017 you will pay for the year 2017)	182 1 02 02132 06 1010 160, since the tariff is not included in the special assessment; 182 1 02 02132 06 1020 160, if the tariff is subject to special pricing	182 1 02 02132 06 2110 160, since the tariff is not included in the special assessment; 182 1 02 02132 06 2120 160, if the tariff is subject to special pricing	182 1 02 02132 06 3010 160, since the tariff is not included in the special assessment; 182 1 02 02132 06 3020 160, if the tariff is subject to special pricing
arrears, penalties and fines on deposits to the Pension Fund of the Russian Federation for periods before 2017 (as in 2017, underpayment of past years was revealed)	182 1 09 08020 06 1000 140	182 1 09 08020 06 2100 140	182 1 09 08020 06 3000 140

Assignment to payment

In field 24 “Attribution to payment”, when paying pension contributions, indicate additional information related to the reinvestment of funds to the budget. In our section, it is enough to indicate “Insurance contributions for compulsory pension insurance” and indicate the month for which payment will be made.

The number of payment documents in 2017

Under the new legislation, banks have greater control over the execution of payments without fail. Therefore, legal entities must correctly fill out field 21, especially in cases where there are no funds left for the business to make all payments. The values of the field on 21 may comply with the law, otherwise the bank officer can confirm the document or require its replacement.

We are going to get to the bottom of the bill about the increased alimony and pay for the bills for harm, health and life.

Another draw has been transferred to collect the final sheets of assistance and wages. This includes the transfer of penny grapes for intellectual achievements.

The third money is for repayment of taxes, repayment of debts to funds and the budget for the benefits of government agencies. The planned re-insurance of taxes and contributions to the legal entity transfers not the third, but the fifth of the draft.

The fourth drawer is for others a tie behind the final sheets.

The heel of the drawer is transferred to all other payments in the order in which they were received from the client to the bank.

In 2016, the procedure for filling out payment orders changed little, and the amendments only limited the rules for processing bank orders.

We have compiled a table of payment availability for the 2017 year. The wickedness of payment is the wickedness of writing off pennies from the bank account, the sequence in which banks issue payment orders, as they are put in the card index through the waste of pennies. Regardless of the fact that banks are looming behind the unfavorable payments, accountants also need to know about the danger of collecting money. All necessary information must be entered before payment is made.

Zokrema, field 21 has been transferred to the payment order for the purpose of assigning the final payment (addendum 1 to Bank of Russia Regulation No. 383-P). Since then, the accountant needs to enter 21 numbers from 1 to 5 (Article 855 of the Central Committee of Ukraine). A report on all payments (which payments are written off and in which case they are written off) is listed in the table below.

Planned (accurate) payments from taxes and contributions to be reinsurance voluntarily are due until the fifth day. Therefore, in the payment for the re-insurance of current payments and deposits, you should put the number 5 in field 21 (sheet of the Ministry of Finance of Russia No. 02-03-11/1603). And from payment for authorized tax authorities, as well as authorized bodies for monitoring the payment of insurance contributions to the third payment. Also, when making such payments, in field 21 you need to write down the number 3.

As soon as the in-line salary is paid, it will become the third draw. This means that in field 21, for the payer entrusted with the salary, put a 3.

Lack of payments in 2017

Payment number (value of field 21 payment)	What operations are charged for?
	Pay for the final documents that provide proof of health, safety, and health. And also the payment could reduce alimony payments
	Pay for final documents that transfer payment of severance assistance and wages to large and essential workers, as well as payment to the authors of intellectual activity
	In-line salaries of workers. Write-off of debt due to payment of taxes and fees for authorized tax inspectorates. Write-off of debts due to payment of insurance contributions for the entrusted services of control of state budgetary funds
	Pay for final documents for other penny prizes
	Payments are settled in accordance with the calendar order. For example, exact (voluntary) payments from taxes and deposits

Penalties for the payment authority 2017

We would like to remind you in advance that the additional penalty will ensure the timely payment of obligatory payments. Nowadays, a fine is not a sanction, but a safe approach.

The payment order for the penalty is both similar to the payment for the main payment (it has to set the same status of the payer, indicate the same details of the recipient, the same income administrator), and also its validity. The rest of the report will be discussed.

Well, division 1-a - KBK (field 104). For penalties on taxes, there is a separate budget classification code, in the 14th–17th categories of which a code is indicated for the type of income - 2100. This code is associated with a change in the payment order: from 2015 We no longer fill in field 110 “Type payment."

Previously, when paying a penalty, the person was given the penalty code PE. Now we leave this field empty, and those who are not in the same penalty can be understood directly from the KBK.

In 2017, the rules for filling out an order for payment of penalties have not been changed.

Subject to payment – 2nd feature of payment on penalty

2nd type of payment for penalties - submission of payment (field 106). For instant payments we put TP here.

For penalties, the following options are possible:

1. We independently paid the penalty and paid them voluntarily. Which type of payment is subject to payment for everything, using the code ZD, in order to voluntarily repay debts for past tax, payable (sunday) periods, subject to the authority of the Federal Tax Service, and also charge penalties for overinsurance not for the current period od, and for the past.
2. Payment of penalties to the Federal Tax Service. And here we provide payment to the mother, see TR.
3. Re-inspection of the penalty on the basis of the inspection act. This is a substitute for payment to the AP.

Depending on what served as the basis for the payment, this field will also be filled in:

In the case of voluntary payment, the penalty (payment of interest) here costs 0, and even the penalty does not affect the frequency of payment, which is attached to instant payments. If you overinsurance penalties for any specific period (month, quarter), please indicate this, for example, MS.02.2017 – penalties for the month of 2017.
When paying on the basis of taxes (substitute TR) - the term has meanings.
When the penalty is paid off, it is also possible to enter 0 with the transfer act (AP document).

How to enter the number and date of the document - submit payment penalties

If you pay the fine yourself, in fields 108 “Document number” and 109 “Document date” enter 0.

In other cases, in field 108, enter the document number - submit the payment (for example, receipts), do not put the “No” sign next to yours.

In field 109 enter:

Date of receipt by the Federal Tax Service - on submission of payment TR;
the date of the decision about the attraction (about Vidmova and the attracted one) before the filing date is on the AP platform.

Yakshto peni - behind the deposits

All payments with penalties from 2017 are determined to be due before the payment of penalties and insurance contributions, which became a tax payment.

However, these changes did not affect the contributions for insurance against accidents, and the penalties for them, as well as the contributions themselves, are paid, as before, in social insurance. When paying before the FSS and deposits, and the penalty after them, in fields 106 “Submission of payment”, 107 “Deposit period”, 108 “Document number” and 109 “Date of document”, enter 0 (clauses 5, 6 appendix 4 before the order of the Ministry of Finance of Russia No. 107n). And if penalties are paid to the appropriate fund and after the verification act, their details are indicated to the person responsible for the payment.

From the 25th quarter, accountants will begin to record payment orders in a new way. by changing the rules for replenishing payments. Changes were ambiguous regarding the completion of field 101 “Payee Status”, and there was also confusion about the rules for which payments third parties would have to fill. For example, let’s take the Almaz company from the Buya area. I will introduce the basic rules for the series of payment orders.

Where to take the form of payment authorization-2017

The form of payment order No. 0401060 itself has not changed and is taken from Appendix 2 to the Regulations of the Bank of Russia dated 19 June 2012. No. 383-P. The rules for filling, as amended by order No. 58n, were confirmed by the Ministry of Finance on November 12, 2013. No. 107n.

Payment order 2017 with decryption of fields

For starters, let’s create the payment order form 2017 by deciphering the fields, so that it becomes clearer where to put it.

Time to complete the payment order 2017 with new rules

The Diamant company overextended the UTII budget for the first quarter of 2017. In information about the withdrawal of payments, it includes data from its tax inspectorate.

Payment Repayment Form 2017 you can be captivated.

Details of the Federal Tax Service for the payment authority:

IPN (field 61);
Checkpoint (field 103);
the name of the treasury and inspection: for example, “Office of the Federal Treasury for the Buyu metro station of the Kostroma region (IFTS of Russia No. 2 for the Buyu metro station) (field 16);
name and BIK bank, account number (fields 13, 14, 17). Rakhunok Bank of the owner of the company in field 15 should not be entered.

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

Important! Field 101 and insurance deposits-2017 According to the new rules, before the time of re-insurance of insurance deposits for their employees, companies can put the status of the payer “01” in field 101. Before the release of order No. 58n, payers were ordered to put the code “14”. Forget about the new reinsurance of insurance deposits.
Individual entrepreneurs, paying deposits both for themselves and for staff, enter code 09 in field 101. To re-insure deposits for “injuries”, you must enter code 08.

How to enter the details of the organization from the payment agent-2017:

the name of the company that is part of the company (field 8);
IPN (or KIO - for a foreign organization) (field 60);
The checkpoint of the company, reinforced with the section or code assigned to the place where the hearing loss was found (field 102);
the name of the bank in which the account is opened, the BIC bank, the number of the correspondent account and the account of the company (fields 9, 10, 11, 12).

Videos about payment
It is very important to correctly enter before the payment order information about the contribution that will be made to the budget. “Almaz” does not charge any fines for “imputation”; it pays immediately and writes in field 7 the amount of the deposit before payment.
Enter any information about the payment:

lack of payment (for taxes and contributions - 5);
payment code (0 or UIN, as prescribed by various inspectors) (field 22);
payment purpose (field 24);
payment amount (field 7).

In the payment order, enter the document number, which is the basis for the re-insurance of funds: field 108. For continuous payments - 0. Also enter the date of the document (field 109) in the format DD.MM.RRRR. This, for example, is the date of the declaration, on the basis of which the tax was collected.

Important! KBK and OKTMO BCC for field 104 and OKTMO for field 105 cannot be equal to zero. KBK – 20 characters. The territorial code OKTMO (field 105) is added to 8. All numbers can be zeros. In the IPN, the first two characters cannot have zeros - this is due to changes in the rules for replenishing payments for 2016.

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

Taxes and contributions for the company can be handled by any other organization or person (for example, the CEO or director). This is covered by the rules for replenishing payments, which are due from January 25, 2017. Stink Axis:
. in the fields “IPN of the payer” and “KPP of the payer”, write down the details of the company for whom the money will be reinsurance;
. in the field “Payer” - data from the one who overextends the sums;
. in the field “Purpose of payment” (field 24) - IPN and checkpoint (for personal income only IPN) of the person who is paying, then put the sign “//” and write the name of the payer for taxes or deposits;
. field 101 “Paid-payer status” – the status of the one for whom the cash will be reinsurance: 01 – for companies, 09 – for individual entrepreneurs, 13 – for individuals).

What to do if the payment agent-2017 got a deal

It is acceptable that the Almaz company had mercy and instead of KBC to pay the tax, it ordered KBC to pay the penalty. Not everything has been spent. You can write a sheet before the filing inspection to clarify the details of the payment order. Axle yogo butt.

Innovations in the new obligation to pay taxes, fees, insurance contributions and other payments to the budget system of the Russian Federation have the possibility of being implemented by another person (instead of a tax payer, a tax agent, a tax payer). borіv, insurance funds) (clause 1, 8, 9 art. 45 of the Tax Code of the Russian Federation as amended by the Federal Law dated November 30, 2016 No. 401-FZ). It is clear that in this case the payment order must be confirmed, so that there is no doubt as to who and for whom paid the tax (other payment).

The rules for inserting information in the details of the order for the transfer of costs and payment of payments to the budget system of the Russian Federation were approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. With the approval of changes introduced before Art. 45 of the Tax Code of the Russian Federation, whereby tax payers are allowed to pay taxes, fees, insurance contributions and other payments to the budget system of the Russian Federation through other means, the purpose of a scoring document by Order of the Ministry of Finance of the Russian Federation dated 04/05/2017 No. 58n, dated 04/25/2017. About those specific changes being prepared, the FNP reported to Lista on March 17, 2017 No. ZN-3-1/1850@.

To restore respect: The Tax Code does not provide for any exchange on the possibility of paying taxes for paid taxes by both individuals and legal entities (sheets of the Ministry of Finance of the Russian Federation dated 04/07/2017 No. 03-02-08/20918, issue 03 .04.2017 No. 03-02-0 / 6675).

When an order has been put in place regarding the transfer of funds from the payment of other people's taxes, the respect for the order of filling the advancing fields is increased:

"IPN" of the payer;
"checkpoint" of the payer;
"Payer";
"Attribute to payment";
"101" - "Paid-payer status."

We are submitting a report on the filling of the skin from the list of fields with the payment authority (the form of this document is provided in Appendix 2 to the Regulations on the rules of the current transfer of costs, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P).

IPN and checkpoint payer

Let’s start with the payer’s “IPN” (the payment number assigned to the payer is 60). Here, according to clause 4 of Rule 1, the IPN of the payer is recorded, whose obligation to pay tax payments, insurance deposits and other payments is completed. If the payer has an individual IPN, zero (“0”) is indicated in the “IPN” detail of the payer.

It is clear that the payer’s checkpoint (“checkpoint”, number 102) displays the value of the payer’s checkpoint, whose obligations for the payment of tax payments, insurance deposits and other payments are completed. At the hour of completion of the obligation to pay payments for individuals, a zero (“0”) is entered in the payer’s “Checkpoint” details.

Platnik

And the axis of the “Payman” detail (number 8) already displays information about the payer who directly makes the payment (or another person). And this is entirely logical, since the payer is the client of the bank (vlasnik rakhunku), who is the authority for the transfer of funds. The order in which the designated field is filled depends on who exactly plays the role of the payer:

the legal entity at the requisite number 8 reflects its name;
IP - nickname, name, according to Father (for his obviousness) and in the arms - “IP”;
a notary who engages in private practice - nickname, name, according to Father (for his obviousness) and in the arms - “notary”;
the lawyers who filled the lawyer's offices were nicknamed, named, according to Father (for his obviousness) and in the arms - “lawyer”;
heads of rural (farming) dominions - nickname, name, according to Father (for his obviousness) and at the arms - “KFG”;
physical person - nickname, name, according to the father (for his obviousness) of a physical person who binds the payer for payment of payments to the budget system of the Russian Federation.

Assignment to payment

The details “Payment due” (number 24) are additionally displayed (clause 5, clause 13 of Rules 1):

IPN and checkpoint of individuals who make payments (only IPN for individual entrepreneurs, notaries who are engaged in private practice, lawyers who work in law offices, heads of the KFG, physical persons). This information is displayed first in the field for commenting. In this case, for the information about the IPN and checkpoint, the sign “//” is displayed. This very sign is used to strengthen information about the payer from other information that is indicated in the details under number 24;
hiring a tax payer, a tax payer, insurance deposits and other payments whose obligations are subject to completion. The following order will be used, as in the “Payee” field (number 8). One thing, if the tax payer is an individual, in addition to the nickname, first name, father’s name (if applicable), you must also indicate his registration address for the place of residence or place of residence (if applicable) This is the residence). To see this information from other information that is indicated in the “Assigned to payment” detail, the “//” sign is used.

Payer status

In the details “101” of the payment document for the transfer of payments to the budget, it is especially necessary to indicate the status of the payer whose obligation is being drawn up. In this case, the information about what the status of a payer of insurance contributions is, according to the Order of the Ministry of Finance of the Russian Federation No. 58n, remains valid. Let's look at those indicators in field 101, which can be of benefit to enterprises (IPs) that operate in the sphere of public food (Rules 5).

Display value of field “101”	Payer status
	Tax payer (payer of taxes, insurance contributions and other payments that are administered by tax authorities) - a legal entity
	Submission agent
	Participant in foreign economic activity – legal entity
	A payer is a legal entity, an individual entrepreneur, a notary who is engaged in private practice, a lawyer who is in the law office, the head of the KFG, who transfers funds for the payment of payments to the budgetary system of the Russian Federation (except taxes, fees, insurance contributions, etc. our payments administered by tax authorities)
	Tax payer (payer of taxes, insurance contributions and other payments administered by tax authorities) - individual entrepreneur
	Participant in foreign economic activity – individual entrepreneur
	Organizations and their branches, which have drawn up orders for the transfer of costs, withheld from the salary (income) of the worker - an individual, for the repayment of debts from payments to the budget system of the Russian Federation based on the final document, direct from the organization to row

Attach payment receipts

To secure your account, let’s fill in the payment order for the payment of other people’s taxes (insurance deposits).

butt 1. LLC "Cafe "Gudivka" (IPN 5253855520, KPP 525301001) and individual entrepreneur Berezkin Sergey Mikhailovich (IPN 525685875257) have built a house that will be accepted at the beginning of the 2017 year, when the fence is repaid agreement before marriage I will overturn the tax, which will be paid to the bond from the stagnation of the simplified tax system ( object of income subsumption), amounting to 85,000 rubles. The company has an open bank account No. 40702810861080000956 from the Volga-Vyatsky bank PAT Oschadbank (GRKTs GU Bank of Russia in the Nizhny Novgorod region).

butt 2. Let's change the mind of the butt 1. The husband and wife have settled, which is the first thing that will be overturned in the year 2017 for the individual entrepreneur to the budget of the insurance contribution to the obligatory pension insurance for the workers for the month of 2017 in the amount of 27 60 0 rub. The partnership has a secret account No. 40702810751080000372 at the same bank as the individual entrepreneur.

If an organization wants to pay other people's taxes, fees, insurance contributions and other payments to the budget system of the Russian Federation, it acts as a payer, in the payment authority in the “Payer” field (number 8) it is indicated and quickly named Nya. If the payer is an individual contractor, the named field displays his nickname, name, father’s name (for obviousness), and “IP” in the arms. In this case, in the details of “IPN”, “KPP” of the payer and “Payee Status” (numbers 60, 102 and 101) the data of the person whose obligation is being added is recorded. I would especially like to ensure that you fill in the “Payment Due” field. Here, first of all, the IPN and checkpoint of another person (the one who is completing someone else’s obligation) is displayed, then the name of the payer whose obligation is being updated.

Field 17 is entrusted to the payment agent. Unique payment identifier (uin). What kind of rudeness should I register with the payer?

What does UIN mean?

UIN and UIP – why is there a difference?

UIN for payment authorized

UIN code for payment authority 2017

What is the UIN on the receipt?

UIN: how to display the code on the payment order 2017r.

Payment order form 2019: filling rules

Payment order 2019: especially important details

Payment arrangements for 2019: zrazok

Ready payment instructions for 2019

Butt of payment order 2017 download

Payment arrangements for insurance deposits in 2017

Renewal of payment order for 2017

Status of the payment agent 2017

Payment arrangements for deposits in 2017

Payment orders from taxes in 2017

Fields of payment order 2017

Payment agreement for IP in 2017

Payment agreement PDF 2017

Statuses of the payer for the payment agent 2017

Pension Fund of Payments 2017

The number of payment documents in 2017

Payment number (value of field 21 payment)

What operations are charged for?

Penalties for the payment authority 2017

Where to take the form of payment authorization-2017

Payment order 2017 with decryption of fields

Time to complete the payment order 2017 with new rules

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

What to do if the payment agent-2017 got a deal

IPN and checkpoint payer

Platnik

Assignment to payment

Payer status

Attach payment receipts