The procedure for filling out payment orders in 2021
The payment order form remains the same; its form is contained in Appendix 2 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment slips, approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, were amended in 2021.
Let us recall the basic requirements for how to fill out a payment order for 2021:
- Payer status (101) indicates the person making the payment: “01” - legal entity, “02” - tax agent, “09” - individual entrepreneur, etc.
- When listing tax payments, in the fields provided for the TIN (60) and KPP (102) of the recipient, indicate the details of the Federal Tax Service, and in the field “Recipient” (16) - the region, and in brackets - the name of the specific Federal Tax Service. You should especially carefully fill out the Federal Treasury account number (17) and the name of the recipient's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid and will have to be paid again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline has already passed. passed.
- The order of payment for taxes (21) is 5.
- BCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Let us remind you that from January 1, 2017, insurance premiums, with the exception of contributions for “injuries,” should be transferred to the Federal Tax Service, therefore, the BCC for them has also changed.
- OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
- Ground (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
- The period for which the insurance premium/tax is paid (107): at the basis of “TP” and “ZD” the reporting (tax) period is indicated, for “TR” the date of the claim is indicated, and for “AP” - “0”.
- Payment type (110) – usually “0”.
An example of filling out the fields of a payment order in 2021.
Sample payment order for personal income tax in 2021 from dividends
Tax agents are required to remit tax on dividends within the following periods:
- in an LLC - no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation);
- in a joint-stock company - no later than a month from an earlier date - the end of the tax period, payment of money (clause 9 of Article 226.1 of the Tax Code of the Russian Federation).
Deadlines for payment of advance payments.
If an individual entrepreneur receives income during the year, he is obliged to submit a declaration with the amount of expected income within 5 working days after the expiration of a month from the date of income (clause 7 of Article 227 of the Tax Code of the Russian Federation). Based on the amounts indicated in the declaration or the amounts of income actually received for the previous year, the inspectorate calculates advance payments for personal income tax (clause 8 of Article 227 of the Tax Code of the Russian Federation).
Individual entrepreneurs pay advance payments based on tax notices. See the table for payment deadlines.
Tax payment deadlines.
The individual entrepreneur pays the total amount of tax for the year at his place of registration no later than July 15 of the year following the expired tax period (clause 6 of Article 227 of the Tax Code of the Russian Federation).
Sample payment order for individual entrepreneurs for personal income tax for themselves in 2021
Starting from 2021, tax agents are required to transfer amounts of calculated and withheld tax within the following deadlines:
- from vacation pay and temporary disability benefits - no later than the last day of the month in which the employee was given the money;
- from wages and other income - no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).
Sample payment order for individual entrepreneurs for personal income tax for employees in 2017
Filling out a payment order from April 25, 2021
The latest changes to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Let's look at what's new in the updated Instruction 107n when filling out payment orders for 2017:
- The issue with taxpayer status in field 101 of payment slips for the transfer of insurance premiums has been resolved. The position of the Federal Tax Service has changed on this matter more than once since the beginning of 2017, and now, finally, the tax authorities have decided - from April 25, 2021, in field 101 of the payment order the following should be indicated:
- code 01 – when the organization transfers contributions for employees,
- code 09 – when an individual entrepreneur transfers contributions for employees or for himself.
When transferring insurance premiums for “injuries” to the Social Insurance Fund and other budget payments not administered by the tax authorities, organizations and individual entrepreneurs indicate code 08 in the payment field 101.
For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:
Payment of personal income tax in 2021: payment order
In 2021, the standards for filling out personal income tax payments have undergone minor changes compared to previous periods. According to the explanations of the fiscal structures, a specific date of receipt of income should not be indicated in column 107. Personal income tax from the labor income of company employees for one calendar month can be combined in one payment slip.
According to the recommendations of the controlling structures, in field 107 it is necessary to enter a value of the form: MS.MM.YYYY according to the month in which the employee of the organization received income. For example, when transferring personal income tax from an employee’s salary for February 17, column 107 is filled in with the indication “MS.02.2017”. It does not matter when the company actually remits the tax: in February or March. To be sure that the Federal Tax Service has reflected the amounts received correctly, it would be useful to request a settlement card with the budget.
The sample personal income tax payment order in 2021 is different for different types of payment. Instructions differ in the meaning in column 104 - budget classification code. The BCC for organizations performing agency functions is set equal to 18210102010011000110. If the payer transfers not the tax itself, but penalties, the 14th and 15th categories change from “10” to “21”, if we are talking about a fine - to “30” .
The BCC for private entrepreneurs and self-employed citizens is set equal to 18210102020011000110. For fines and penalties, the 14th and 15th categories change according to the principle described above.
If a citizen is not an individual entrepreneur and pays tax on unearned income, in column 104 of the payment slip he must write “18210102030011000110”.
When considering a sample personal income tax payment slip in 2021, you need to pay attention to the payer status indicator. The company performing agency obligations for hired personnel enters “02” in this field. An individual entrepreneur paying personal income tax for himself needs to enter “09”.
Payment orders for the transfer of personal income tax indicate the fifth order of payment.
Payment order sample 3
- A new filling out of payment orders has been approved in 2021 for making payments to the budget for third parties. The opportunity to pay off debts on taxes and state duties for other taxpayers appeared from November 30, 2016, and from January 1, 2017, you can pay insurance premiums for others, except for “injuries” in the Social Insurance Fund.
From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2021 must be observed:
- In the fields provided for the payer's TIN and KPP, the TIN and KPP of the person for whom the tax or insurance premium is being transferred is indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
- “Payer” in the appropriate field indicates the one who transfers funds from his current account.
- “Purpose of payment” - here you must first indicate the TIN/KPP of the person who is paying, and then, after the “//” sign, enter the taxpayer for whom they are paying.
- The payer status (field 101) is indicated according to the status of the person for whom the payment is made: 01 – legal entity, 09 – individual entrepreneur, 13 – individual.
Example. Payment for another organization (Alpha LLC for Yakor LLC) of transport tax - payment order (filling sample 2017):
The procedure for filling out payment orders for personal income tax in 2021
When transferring personal income tax from salaries and dividends, the company is a tax agent, so in field 101 you must enter the code “02”.
Payment order (field 21).
Thirdly, banks write off taxes on behalf of the tax office (Article 855 of the Civil Code of the Russian Federation). That is, by collection. If the company pays taxes itself, then this is the 5th stage. So, you need to put “5”.
Code (field 22).
For current payments, “0” must be entered in the “Code” detail (field 22); for payments at the request of the inspection, a 20-digit number, if it is included in the request. If there is no number in the requirement, the value is “0”.
Payment type (field 110).
Document date (field 109).
When paying tax before filing a return, you must enter “0” in field 109. But the company does not submit a personal income tax return, so in any case they put “0”. When repaying arrears: without an inspection requirement - value “0”, upon request - the date of the requirement.
Document number (field 108).
In field 108, the company fills in the document number that is the basis for the payment. For current payments and debt repayment, you must enter “0”. And for payments at the request of the inspection - the requirement number.
Tax period (field 107).
There are 10 characters in the props, they must be divided by dots. The first two are the payment frequency (MP). The second two are the month number (01 – 12). The last four are the year for which the company pays tax.
In field 106, the company writes the value “TP” - for current payments. If he repays the debt, he puts “ZD”.
OKTMO code (field 105).
KBK (field 104).
In field 104 you need to put the budget classification code, which will consist of 20 characters. For personal income tax calculated on wages and dividends, the BCC is the same - 182 1 01 02010 01 1000 110.
Payer (field 8).
In field 8, the individual entrepreneur fills in his full name. and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.
Payer status (field 101).
In field 101, you must enter code “09” when paying tax for yourself, since this is the code that taxpayers - individual entrepreneurs enter (Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
When paying tax on employees, enter the code “02”.
Code (field 22).
For current payments, “0” must be entered in the “Code” detail; for payments at the request of the inspection, a 20-digit number, if it is included in the request. If there is no number in the requirement, “0”.
Payment type (field 110).
From March 28, 2021, in payment orders for taxes and contributions, it is no longer necessary to fill in field 110 “Type of payment” (Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U).
Document date (field 109).
When paying tax before filing a return, you must enter “0” in field 109. After filing - the date of submission of the declaration. When repaying arrears: without an inspection requirement – value “0”, upon request – the date of the requirement.
Document number (field 108).
In field 108, the individual entrepreneur fills in the document number that is the basis for the payment. For current payments and debt repayment, you must enter “0”. And for payments at the request of the inspection - the requirement number.
Tax period (field 107).
When paying tax on yourself, enter 10 characters in field 107, separated by dots. The first two are the frequency of payment (CP, PL, GD). The second two are the quarter number (03-04), half-year (01), for the annual payment - 00. The last four are the year for which the entrepreneur pays tax.
When paying tax for employees, the first two characters are the frequency of payment (MS). The second two are the month number (01-12). The last four are the year for which the entrepreneur pays tax.
Reason for payment (field 106).
In field 106, the individual entrepreneur writes “TP” for current payments. If he repays the debt, then “ZD”.
OKTMO code (field 105).
In field 105 you must fill in the code OKTMO. If the tax is credited to the federal, territorial or local budget, this code is 8-digit. If the tax is distributed among the settlements that are part of the municipality, 11 characters must be entered.
KBK (field 104).
In field 104 you must put the budget classification code, which consists of 20 characters.
For personal income tax, which is paid by an entrepreneur from income from his activities, KBK - 182
1 01
02020
01 1000 110.
For personal income tax withheld from employee income at different rates, the BCC is the same - 182 1 01 02010
01 1000 110.
Important! Changes in the details of Moscow and the Moscow region
Companies in Moscow and the Moscow region, starting from February 6, 2021, write other details in tax payments: the name of the recipient's bank, checkpoint and correspondent account (see table).
