We fill out a payment order to pay transport tax for 2021

How to fill in the payment basis and other details in the transport tax payment form

All payment orders for the transfer of taxes are issued according to the uniform rules described in the order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details...” dated November 12, 2013 No. 107n.
If you have never had to fill out payment orders, this order needs to be studied in detail. The materials on our website will also help in this matter.

You can find out detailed information about each payment order detail for tax payment from this article.

When regularly processing payment orders for the payment of the same tax, there are no problems with most payment details: the data about the payer (name, TIN, KPP, status) and his bank, as well as the details of the recipient and his bank, remain unchanged. If the company has not changed its registration data, it can fill out the transport tax payment for the year without changing most of the details.

But a separate part of the information in the payment document needs to be given special attention. Each new payment slip must be assigned a number, the date and payment amount must be changed. It is also necessary to check when issuing a payment order for the payment of transport tax for the year the basis of the payment and its purpose , KBK, tax period.

Below are the details of the payment order, which must be carefully checked before sending the order to the bank (the numbers in the figure indicate the field numbers of the payment order in accordance with Order No. 107n):

How the specified details are placed in the payment order for the payment of transport tax , see the figure:

On our website you will find samples of payment orders for fulfilling various tax and other obligations:

• “Payment order for salary advance - sample”;
• “Payment order to bailiffs - sample”.

EXPLANATIONS from ConsultantPlus: Starting with the reporting campaign for 2021, the procedure and deadlines for payment of transport tax by legal entities are changing. There is no need to submit a transport tax return for reporting for 2021 (Part 9, Article 3 of Federal Law No. 63-FZ of April 15, 2019). However, if you use tax benefits, you must declare them to the tax authority... In the Ready-made solution from K+ experts you will find explanations on the new rules for paying and declaring taxes from 2021.
If you do not have access to the K+ system, get a trial online access for free.

Feature 3 – field 107 “Tax period”

Depending on what served as the basis for the payment, filling out this field will vary:

• In case of voluntary payment of penalties (the basis of the PP), there will be 0 here, because penalties do not have a frequency of payment, which is inherent in current payments. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.08.2019 - penalties for August 2021.
• When paying at the request of tax authorities (basis of TR) - the period specified in the request.
• When repaying penalties according to the verification report (the basis of the AP), they also put 0.

Rates are regulated by regional legislation and can be increased or decreased, but not more than tenfold. Organizations calculate themselves:

1. advance payments every quarter
2. tax payable to the budget at the end of the year

Advance payment = 1/4 * tax base * tax rate * increasing factor

Tax at the end of the year = tax base * tax rate * increasing coefficient - the amount of advance payments paid.

It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of the vehicles and (or) their environmental class.

Deputy Director of the Department of the Ministry of Finance of the Russian Federation V.V. Sashichev

Tax and advance payments are paid at the location of the vehicle in the manner established by the constituent entities of the Russian Federation. Deadline for tax payment and declaration submission for legal entities. persons cannot be identified earlier than February 1 of the following year

Individual entrepreneurs pay tax upon notification from the Federal Tax Service, which must be paid before December 1 of the following year.

In the payment form, KBK is reflected in field 104.

The BCC is necessary for the transfer to go to the correct account of the body administering this budget income.

If the BCC, which is reflected in field 104 in the payment, is incorrectly reflected, the payment will be credited for the wrong purpose and will be an arrears of transport tax and this will result in penalties and interest.

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This detail is entered in field 107. 10 characters are allocated for it, 2 of which (3rd and 6th) are dividing dots (“.”). In general, it looks like this: XX.XX.XXXX.

The indicator reflects the frequency of payment of tax payments or the specific date for its payment established by law.

The frequency can be monthly (MS), quarterly (QU), semi-annually (SL) or annual (YA).

In the 4th and 5th digits for monthly payments the month number (from 01 to 12) is indicated, for quarterly payments - the quarter number (from 01 to 04), for semi-annual payments - the half-year number (01 or 02).

7–10 digits are the year for which the tax is paid.

When paying a tax payment once a year, a zero (0) is placed in place of the 4th and 5th digits of the tax period indicator. If the annual payment provides for more than 1 payment period and specific dates are established, then these dates are indicated.

MS.02.2020; KV.01.2020; PL.02.2020; GD.00.2020; 04.09.2020.

For more information about reflecting this detail, read the article “Indicate the tax period in the payment order – 2021 - 2020”.

The tax period is indicated for payments of the current year, as well as in the event of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (levy) for the expired tax period in the absence of a requirement from the tax authority to pay taxes (levies). The grounds for payment in field 106 are TP and ZD, respectively.

If the debt is repaid at the request of the Federal Tax Service, the payment period established in the request is indicated in the format “day.month.year”; if the debt is under an inspection report (AP), it is set to 0.

In case of early payment of tax, the 1st upcoming tax period for which payment must be made is given.

In field 24 “Purpose of payment” you can provide any additional information related to the payment. Contribution payments should always indicate the month for which the transfer is made. The fact is that in the absence of such a note, it is possible to offset the payment not against current payments, but against the repayment of overdue debt, if any.

A completed sample of payment order fields for 2019-2020 can be viewed on our website.

Payment order not executed: what to do

The company issued a payment order for the payment of transport tax in accordance with all the rules and sent it to its bank. But it turned out to be unfulfilled and/or returned back. Cases when the obligation to pay tax is not considered fulfilled are listed in paragraph 4 of Art. 45 Tax Code of the Russian Federation:

In such a situation, you need to urgently take action (to find funds, re-issue the payment order or re-transmit the tax), otherwise the tax will not be received into the budget on time and you will have to pay a fine and penalties for late payment.

IMPORTANT! The UFC account number can now be clarified by submitting an application for clarification of payment. See below for more details.

How the amount of penalties for non-payment (late payment) of transport tax is determined is discussed in this material.

Changes in 2021

From June 1, 2021, new codes must be indicated on salary transfer slips.

The code must be indicated not only when paying wages, but also when transferring other income (for example, payments under a GPC agreement), as well as payments from which debts cannot be collected. So, in field 20 of the payment order you need to provide the code for the type of income payment. Moreover, for wages, benefits and compensation amounts there are different codes, which are approved by the Bank of Russia (“1”, “2” and “3”).

• “1” – when paying wages and transferring other income (for example, payments under a GPC agreement), for which a restriction has been established for the deduction of debts;
• “2” – when transferring amounts from which debts cannot be collected (with the exception of compensation for harm to health and compensation from budgets for citizens injured in radiation and man-made disasters);
• “3” – when paying amounts that are exceptions mentioned above.

Transport tax fell into unclear payments: what to do

Various errors may be made in the payment order: in the BCC, tax period, payer status and other numerous details. If the error did not creep into the name of the recipient's bank, other errors cannot lead to non-payment of tax (see, for example, letter of the Ministry of Finance of Russia dated January 19, 2017 No. 02-02-07/1/2145).

Re-transfer of tax is not required here, but the payment must be clarified. The procedure for this procedure is described in paragraph 7 of Art. 45 of the Tax Code of the Russian Federation. The taxpayer is required to submit an application to the tax authorities with a request to clarify the erroneous details. The controllers are required to inform the taxpayer of their decision on this application within 5 days from the date of its acceptance. At the same time, they have the right to request a paper copy of the payment order from the bank. Bankers have 5 days to submit a payment document upon request of the inspectorate.

How to write an application for clarification, how to send it to the Federal Tax Service, as well as other nuances of clarifying a tax payment, are described in this article.

From January 1, 2019, tax officials can also clarify errors in the Federal Treasury account without repeated payments and refunds (Law No. 232-FZ dated July 29, 2018), if the following conditions are met:

• no more than 3 years have passed since the date of tax transfer;
• the money ended up in the budget, despite an error in the payment order (this can be found out by checking with the tax authorities);
• clarification of payment will not lead to arrears.

If the taxpayer himself discovers an error in the treasury account, he needs to write an application to clarify the payment. If the tax authorities discover this error, they will clarify the payment themselves and without an application.

Results

In the payment order for the payment of transport tax for 2021, you must indicate the amount of tax from line 030 of section 1 of the declaration, the current BCC, the tax period (in the format ГД.00.2020) and other details required for tax payments.
A payment order with errors must be clarified by submitting an application to the Federal Tax Service. Failure to timely issue a payment order for the transfer of transport tax may result in penalties. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Error when changing company location

Organizations have the right to determine their location, incl. and a subject of the Russian Federation, while the issue of transport tax remains controversial.

More on the topic How to find out the owner by cadastre number

An organization, changing its location, is obliged to pay transport tax to the Federal Tax Service at its location (clause 1 of Article 363 of the Tax Code of the Russian Federation), because in that region and uses the roads. But to do this, you need to submit information to the State Traffic Safety Inspectorate (Article 357 of the Tax Code of the Russian Federation), otherwise the Federal Tax Service at the previous location has the right to demand payment of tax and this requirement can only be protested in court.

Therefore, you should re-register the vehicle with the traffic police, which will report information about registration to the Federal Tax Service within 10 days from the date of registration and before February 15 - information as of January 1 of the current year.

In the event of a company reorganization, debts are transferred to the legal successor and the payment slip must reflect the details of the legal successor:

• TIN and KPP of the legal successor
• Payer – name of legal successor