Changes in filling out payment slips for the transfer of taxes and contributions from 01/01/2021
New treasury accounts of the Federal Tax Service
The Federal Tax Service of Russia, by letter dated 10/08/2020 No. KCH-4-8/ [email protected], informed taxpayers about the change from 01/01/2021 to Treasury accounts in the divisions of the Central Bank settlement network.
The Federal Tax Service must, on behalf of the tax authorities, separately inform all taxpayers about this and explain to them how to correctly fill out the details of treasury accounts in payments for tax transfers from January. To determine the correct details of the territorial Federal Tax Service, the tax service has prepared a table that shows:
- BIC;
- name of the recipient's bank;
- account number as part of the Unified Tax Code;
- recipient's account number (treasury account number);
- number of the current bank account of the Treasury authority.
Using it, it is easy to determine the new account number of the recipient's bank, which refers to the mandatory details of the payment order. It is indicated in field 15 of the payment slip.
The Federal Tax Service drew the attention of taxpayers that until April 30, 2021, the Treasury accounts currently open along with new accounts are valid. Transferring taxes and contributions to old accounts is not a mistake. From 05/01/2021 only new accounts will remain.
Elimination of codes
The Ministry of Finance, by order No. 199n dated September 14, 2020, amended the rules for filling out payment orders approved by order No. 107n dated November 12, 2013. New requirements for processing tax payments will take effect from 01/01/2021. They relate to the design of field 106 of the payment slip (basis of payment). Taxpayers fill it out when paying off debts at the request of the tax authority to pay taxes (fees, insurance contributions). In this case, they indicate the codes “TR” (on demand), “AP” (repayment of debt according to the inspection report), “PR” (decision to suspend collection) and “AR” (number of the writ of execution). All these codes have been abolished and replaced by one code “ZD”.
In this regard, the rules for filling out field 108 (document number) are changing. It should indicate from 01/01/2021:
- number of the tax authority's request for payment of tax (fees, insurance contributions) (TR);
- number of the decision to suspend collection (PR);
- number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense (AP);
- number of the executive document and the enforcement proceedings initiated on its basis (AP).
From July 1, new rules for filling out salary slips are in effect! Use free instructions from ConsultantPlus experts to do everything right.
to read.
Instructions for filling out payment orders for paying taxes, fines, penalties and contributions
Status of the payment originator. Can take one of 26 values, including the following:“01”—taxpayer—legal entity;
“02” - tax agent;
“06” - participant in foreign economic activity - legal entity;
“08” - payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) transferring funds to the budget with the exception of taxes, fees, insurance premiums and other payments administered by the tax authorities;
“09” - an individual entrepreneur who pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
“10” - a notary engaged in private practice, paying taxes, fees, insurance premiums and other payments administered by the tax authorities;
“11” - a lawyer who has established a law office that pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
“12” - the head of a peasant (farm) enterprise who pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
“13” - an individual paying taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums and other payments administered by tax authorities;
“16” - participant in foreign economic activity - an individual;
“17” - participant in foreign economic activity - individual entrepreneur;
“18” - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
“19” - organizations and their branches that transfer funds withheld from the wages (income) of a debtor - an individual to repay debts on payments to the budget on the basis of an executive document;
“21” is the responsible participant in the consolidated group of taxpayers;
“22” - a member of a consolidated group of taxpayers;
“24” - payer - individual. a person who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund, and other payments to the budget (with the exception of fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities).
“28” is a participant in foreign economic activity and a recipient of international mail.
When transferring a tax or contribution for another person, the status of the person whose obligation to pay taxes or contributions is fulfilled is indicated.
What is a payment order
A payment order (or payment order) contains the payer's order to transfer funds from his current or personal account to the recipient's account for a banking organization or federal executive body that performs cash service functions (Treasury). Key regulatory documents for filling out instructions by state employees:
- the form of the form was approved by the Regulation of the Bank of Russia on June 19, 2012 No. 383-P (as amended on October 11, 2018);
- rules for filling out details and basic information about calculations are specified in Order of the Ministry of Finance dated November 12, 2013 No. 107n (as amended on April 5, 2017);
- the list of budget classification codes that are used for payments to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.
The Bank or the Treasury executes the payment within the period established by law or earlier, in accordance with the terms of the agreement for servicing the payer’s current or personal account.
Payment order form - form, size, field numbers
The form of the payment order and the numbers assigned to the details are given below in Appendix No. 3:
Appendix 3 to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P “On the rules for transferring funds”
The field numbers in the payment order are entered in accordance with the Regulations of the Bank of Russia and the Order of the Ministry of Finance of the Russian Federation. In addition, according to the requirements of the Bank of Russia, the size of a payment order should not exceed an A4 sheet, but a credit institution has the right to approve its size and the number of copies of orders on paper, which should not exceed the established template (clause 1.13 of Regulation 383-P).
How to fill out a payment order
| Field number | Name | Decoding the meaning | |
| 1 | Title of the document | Payment order | |
| 2 | OKUD form | 0401060 | |
| 3 and 4 | Document number and date of preparation | Follow chronology when creating payment orders | |
| 5 | Payment type | Specify the type of payment transfer (by mail, electronically, telegraph) or leave the field blank if another type of data transfer is used | |
| 6 and 7 | Amount (in words and numbers) | Write the amounts in words and numbers in the columns accordingly | |
| 8 | Payer's name | Fill in the full name of the organization (maximum 160 characters) | |
| 9 | Payer's personal account | Enter the twenty-digit number of a current personal account opened with a credit or financial institution | |
| 10 | Name of the bank | We fill in the full name of the banking, credit or financial organization in which the current personal account is opened | |
| 11 | BIC | Bank identification code, fill out in accordance with the “BIC of the Russian Federation Directory” | |
| 12 | Correspondent account | Indicate the bank's correspondent account number, if available. | |
| 13–17 | Recipient information block | Fill in the same information about the recipient, his bank and personal account | |
| 18 | Type of operation | We put “01”, the value for this column is constant, approved by the rules of accounting in credit and banking companies in Russia | |
| 19, 20, 23 | Additional Information | Leave these fields blank; specific bank instructions are required to complete this information. | |
| 21 | Payment order | We indicate the order in accordance with the norms approved by civil legislation (Article 855 of the Civil Code of the Russian Federation) | |
| 22 | Code | You should enter the payment UIN if it is assigned for a specific type of transfer. If the organization pays independently, and not according to the stated requirement, then write “0” | |
| 24 | Purpose of payment | Here, indicate for what and on what basis (documentation) the payment is made. The accountant can indicate the deadlines for fulfilling obligations under the contract or the deadlines for paying tax obligations, if necessary. Or establish a legislative reference establishing the basic requirements for carrying out calculations | |
| 60, 61 | TIN | Enter the TIN of the payer (60) and recipient (61) in these fields | |
| 102, 103 | checkpoint | Specify the checkpoint of the payer organization (102) and the recipient organization (103) | |
| The block of fields 104-110 is filled in ONLY when transferring payments to the budget system of the Russian Federation and extra-budgetary funds | |||
| 101 | Payer status | We fill it out only for settlements with the budget or customs duties (fees). The rules for filling out this detail are given in Appendix No. 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013 | |
| 104 | KBK | We register the BC code in accordance with the order of the Ministry of Finance No. 132n dated 06/08/2018. More information about the new BCCs can be found in the topic “Changes to the BCCs from 2021: what is important for public sector employees and non-profit organizations to know” | |
| 105 | OKTMO | Specify the code in accordance with the current OKTMO classifier. You can check the codes at the Federal Tax Service | |
| 106 | Basis of payment | The grounds are listed in paragraphs 7 and 8 of Appendix No. 2 of Order No. 107n of the Ministry of Finance dated November 12, 2013, you need to enter the appropriate code:
If “0” is indicated in detail “106”, tax authorities will attribute the received money to one of the above grounds, guided by the legislation on taxes and fees | |
| 107 | Taxable period | Indicate the period in which the employee incurred taxable income. When transferring personal income tax on vacation and sick pay, in this field you must indicate the month on which the day of their payment falls. For example, “MS.02.2019”, “KV.01.2019”, “PL.02.2019”, “GD.00.2019”, “04.09.2019” | |
| 108 | A document base | Indicate the number of the claim or other document on the basis of which we make the payment, with a brief explanation of the type of document (TR - demand, RS - decision on installment plan, etc.) | |
| 109 | Date of the founding document | Enter the number of the document that is the basis (for example, an agreement) | |
| 110 | Inform. | This field is not required. Exception: transfer of fees for 2014 and previous periods | |
The finished document is certified by the signatures of the head and chief accountant and the seal of the institution.
Codes “TR”, “PR”, “AR” and “AP” have been abolished
The Ministry of Finance of Russia, by Order No. 199n dated September 14, 2020, amended the Rules for filling out payment slips, approved by Order of the Ministry of Finance No. 107n. In accordance with the new requirements, taxpayers, when paying off debts at the request of the tax authority to pay taxes (fees, insurance contributions), must indicate in field 106 of the payment slip (basis of payment) not the codes “TR”, “AP”, “PR” and “AR”, and the new code is “ZD”.
At the same time, the rules for filling out field 108 (document number) have been changed. It should now indicate:
- number of the tax authority's request for payment of tax (fees, insurance contributions) (TR);
- number of the decision to suspend collection (PR);
- number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense (AP);
- number of the executive document and the enforcement proceedings initiated on the basis of it (AP).
The new rules are effective from 01/01/2021.
We remind you that from July 1, the rules for filling out payment slips for settlements with employees have changed! Use free instructions from ConsultantPlus experts to understand and correct the templates.
Settlements by payment orders
Payments are used to settle accepted obligations and more. The following options are available for public sector employees:
- Payment of obligations to suppliers and contractors, advance payments are acceptable. Indicate the exact details of the accounts and agreement in the assignment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is missing, write “Without VAT”.
- Payments for loans and borrowings in banking and financial institutions. Enter the details of the agreement (loan agreement) in field 24. Do not fill in fields 104-110, 101, 22.
- Transfers of wages, advances, vacation pay and benefits to employees of a budgetary institution. Pay attention to filling out the queue (cell 21); for salary, enter “3” (Article 855 of the Civil Code of the Russian Federation). The transfer deadlines specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
- Advances for travel expenses for employees. Indicate the number of the basis document (estimate) in the purpose of payment. Do not fill in the fields to clarify tax payments.
- Transfer of insurance premiums, taxes, fees. Check that fields 104-110 of the form are filled out correctly. The BCC can be clarified with the Federal Tax Service or the Social Insurance Fund (for payments for injuries).
Let's look at the features of transferring taxes and insurance premiums using examples.
Payment order form - sample form and description of fields
Here you will find a payment order form (sample) and a detailed description of the fields for error-free filling, on which the crediting of funds depends.
Sample payment order form and description of how to fill out the fields
Payment order form (sample) and detailed description of fields for error-free filling
Explanation of the meaning and description of how to fill out each of the fields of the payment order form
| Number | Name | Meaning |
| 1 | 2 | 3 |
| 1 | Payment order | Title of the document |
| 2 | 0401060 | Form number according to OKUD OK 011-93, class “Unified system of banking documentation” |
| 3 | № | Payment order number. The payment order number is indicated in numbers. If the number consists of more than three digits, payment orders when making payments through the Bank of Russia settlement network are identified by the last three digits of the number, which must be different from “000” |
| 4 | date | Date of drawing up the payment order. The date, month, year are indicated in numbers (in the format DD.MM.YYYY) or the number is in numbers, the month is in words, the year is in numbers (in full) |
| 5 | Payment type | In payment orders submitted to Bank of Russia institutions for payment by post or telegraph, it is indicated by “mail” or “telegraph”, respectively. In payment orders submitted for electronic settlements, “electronically” is entered in this field in accordance with the regulations of the Bank of Russia regulating electronic settlements. In other cases the field is not filled in |
| 6 | Suma in cuirsive | The amount of payment in words in rubles is indicated from the beginning of the line with a capital letter, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopeyka” (“kopecks”, “kopecks”) is also not is shrinking. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, and in the “Amount” field the payment amount and the equal sign “=” are indicated. |
| 7 | Sum | The payment amount is indicated in numbers, rubles are separated from kopecks by a dash sign “-“. If the payment amount is expressed in numbers in whole rubles, then kopecks can be omitted; in this case, the payment amount and the equal sign “=” are indicated, while in the “Amount in words” field the payment amount is indicated in whole rubles |
| 8 | Payer | The name of the payer of the funds is indicated. Additionally, the number of the client’s personal account, the name and location (abbreviated) of the servicing credit organization, a branch of the credit organization are indicated if the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an inter-branch settlement account, entered in the “Account” field. No." of the payer, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client, if the client's personal account number is entered in the "Account. No. of the payer and the client’s payment is made through the inter-branch settlement account, while the branch’s inter-branch settlement account number is not entered |
| 9 | Account No. | Payer's account number. The number of the payer’s personal account in a credit institution, a branch of a credit institution or in an institution of the Bank of Russia is indicated (with the exception of a correspondent account (sub-account) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the rules of accounting in the Bank of Russia or rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the payer is a credit organization or a branch of a credit organization |
| 10 | Payer's bank | The name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the “BIC” field of the payer’s bank, is indicated. If the payer of the funds is a credit institution, a branch of the credit institution, whose name is indicated in the “Payer” field, then the name of this credit institution , branch of the credit institution is indicated again in the “Payer’s bank” field |
| 11 | BIC | Bank identification code (BIC) of the payer's bank. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is indicated in accordance with the “BIC of the Russian Federation” |
| 12 | Account No. | Payer's bank account number. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is indicated, or is not filled in if the payer is a client who is not a credit organization, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia |
| 13 | payee's bank | The name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the “BIC” field of the recipient bank, is indicated. If the recipient of the funds is a credit institution, branch of the credit institution, whose name is indicated in the “Recipient” field, then the name of this credit institution , the branch of the credit institution is indicated again in the “Recipient's Bank” field |
| 14 | BIC | Bank identification code (BIC) of the recipient's bank. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is indicated in accordance with the “BIC of the Russian Federation” |
| 15 | Account No. | Recipient's bank account number. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is indicated, or is not filled in if the recipient is a client who is not a credit organization, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds to a credit organization, a branch of a credit organization to an institution of the Bank of Russia for the issuance of cash to a branch of a credit organization that does not have a correspondent subaccount |
| 16 | Recipient | The name of the recipient of the funds is indicated. Additionally, the number of the client’s personal account, the name and location (abbreviated) of the servicing credit organization, a branch of the credit organization are indicated if the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an inter-branch settlement account, entered in the “Account” field. No." of the recipient, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client, if the client's personal account number is entered in the "Account" field. No. of the recipient and the client’s payment is made through the inter-branch settlement account, while the branch’s inter-branch settlement account number is not entered |
| 17 | Account No. | Recipient's account number. The number of the recipient's personal account in a credit organization, a branch of a credit organization or the number of a personal account in an institution of the Bank of Russia (with the exception of a correspondent account (sub-account) of a credit organization, a branch of a credit organization opened in an institution of the Bank of Russia), formed in accordance with the rules of accounting, is indicated. in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the recipient is a credit organization or a branch of a credit organization |
| 18 | Type op. | Type of operation. The code (01) is entered in accordance with the rules for maintaining accounting records in the Bank of Russia or the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation |
| 19 | Payment deadline. | Payment term. Not to be filled out before instructions from the Bank of Russia |
| 20 | Name pl. | The purpose of the payment is coded. Not to be filled out before instructions from the Bank of Russia |
| 21 | Essay. plat. | Sequence of payment. The order of payment is indicated in accordance with the legislation and regulations of the Bank of Russia, or the field is not filled in in cases provided for by regulations of the Bank of Russia |
| 22 | Code | Not to be filled out before instructions from the Bank of Russia |
| 23 | Res. field | Reserve field. Filled out in cases established by regulations of the Bank of Russia |
| 24 | Purpose of payment | The purpose of payment, the name of goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted on a separate line, or a reference is made to the fact that tax is not paid) may also be indicated, other necessary information may also be indicated, including deadline for paying a tax or fee, deadline for payment under the agreement |
| 43 | M.P. | Place for the payer's stamp. A seal imprint (if any) is affixed in accordance with the sample declared by the credit institution, branch of the credit institution or institution of the Bank of Russia |
| 44 | Signatures | Payer's signatures. Signatures (signature) of persons who have the right to sign settlement documents are affixed in accordance with the samples declared by the credit organization, branch of the credit organization or institution of the Bank of Russia |
| 45 | Bank marks | Notes from the payer's bank. The stamp(s) of the credit institution, branch of the credit institution or institution of the Bank of Russia, the date and signature of the responsible executor are affixed |
| 62 | Admission to the bank of payments. | Received by the payer's bank. The date of receipt of the payment order at the payer’s bank is indicated according to the rules established for the “Date” field |
| 71 | Debited from account plat. | Debited from the payer's account. The date of debiting funds from the payer’s account is indicated according to the rules established for the “Date” field |
| 60 | TIN | Payer's TIN. Indicate the payer's TIN, if assigned |
| 61 | TIN | Recipient's TIN. Indicate the recipient's TIN, if assigned |
| 101 — 110 | The information established by the Ministry of the Russian Federation for Taxes and Duties, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated in accordance with clause 2.10 of Part I of these Regulations |
For reference:
Payment order for payment of taxes. How to format correctly and avoid mistakes
If you still made a mistake, the funds were transferred to the wrong place, then reconciliation with the tax office and extra-budgetary funds is a priority task. As a rule, failure to receive payments to the budget for taxes and contributions entails sanctions on the current account, the unlocking of which takes considerable time and resources.
An example of filling out a payment order for transferring personal income tax from employee salaries to the Federal Tax Service
Let's say the amount was 102,302 rubles.
Let's look at how to fill out the tax fields of a payment order in 2020 (sample), since this is what most often causes difficulties.
Field 4. Date of payment. The tax must be paid within the established deadlines. For benefits and vacations, create a payment slip no later than the last day of the month for which payments were made. When transferring wages or other income, set a date no later than the day following the day of payment of income to the employee (paragraphs 1 and 2 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation).
We fill out fields 6 and 7 without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.
In prop 22 put “0”.
Set the payer status (detail 101) to “02”, since the organization acts as a tax agent for employees receiving salaries.
KBK (detail 104) for personal income tax payment will be 182 1 0100 110.
Cell 105. OKTMO for your organization must be clarified with the tax office.
Cell 106 of the form. The basis for payment is TP (current period).
107th field. Tax period: MS.06.2017. If we transfer tax on vacation pay or benefits, we need to indicate the month and year for which the transfer occurred. In columns 108 and 109 we enter “0”, since there is no data to fill out. The 110th field is empty.
A fully completed personal income tax payment form looks like this.
Changes in tax bills from 01/01/2021
From 01/01/2021, Treasury bank accounts in divisions of the settlement network of the Central Bank of the Russian Federation will change. The Federal Tax Service reported this in letter No. KCH-4-8/ [email protected] dated 10/08/2020. The Federal Tax Service has been instructed to inform taxpayers how to correctly fill out details of treasury accounts in payment orders for tax transfers from January 1.
The recipient's bank account number is part of the single treasury account (UTA) and is one of the required payment details. It is indicated in field 15.
To determine the updated account of their Federal Tax Service, taxpayers must use the table in which the Federal Tax Service indicated for territorial divisions:
- BIC;
- name of the recipient's bank;
- account number as part of the Unified Tax Code;
- recipient's account number (treasury account number);
- number of the current bank account of the Treasury authority.
The transition period for transferring the Federal Tax Service to new accounts will last until 04/30/2021. At this time, both existing accounts in 2021 and new ones will work. Transferring to old accounts during this period is not an error.
How to generate a payment order to the tax office
For the tax office, you can generate a payment order online quickly and without errors on the official website of the Federal Tax Service of Russia. The service is free (thank you). Here you can prepare a new document (print it or send it by mail, but it may end up in spam), check the accuracy of the already drawn up payment document, or make your own online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.
To access the service you need to register, the process will not take much time. But to make a payment in real time you will have to use an electronic signature.
