In 2021, the rules for filling out tax receipts will change.

What to consider when filling out payments to the budget from 2021

According to the order of the Ministry of Finance dated September 14, 2020 No. 199n, when transferring money to the budget starting from 2021, a number of innovations must be taken into account. In addition, a number of previously made amendments to the basic Order No. 107n dated November 12, 2013 have become invalid.

The contents of some details have also been clarified. New transaction codes have been introduced.

Please note that there will be a gradual introduction of innovations in the rules for filling out payments: from January 1, July 1 and October 1, 2021.

“TIN” details

It is also established that when drawing up a payment, a bank client cannot indicate the payer’s TIN, which differs from the TIN of the bank client (account holder) who drew up this order to transfer funds.

If an order is drawn up to transfer money in payment of payments withheld from the salary (other income) of a debtor - an individual, in order to repay the debt on such payments, it is not necessary to indicate in the payer's "TIN" details the TIN of the organization (usually the employer) that made the order.

From 2021, the payer’s TIN must be indicated when paying customs duties. If they are paid by an organization that is not registered with the tax authorities of Russia, the “TIN” details of the payer of the payment should indicate the value “0” or a special alphanumeric code of a foreign person. But there is an exception - the transfer by such a foreign company of payments administered by the Federal Tax Service of Russia (taxes, fees, insurance premiums, etc.).

CONCLUSIONS

When filling out orders for payment of payments to the budget for 3 persons, it is unacceptable to indicate in the details “TIN of the payer” the TIN of the organization that compiled the order.

If an employer withholds personal income tax from an employee and transfers it to the budget, the TIN of this tax agent (employer) cannot be indicated on the payment slip. Similar prohibitions have been introduced for banks and the Russian Post, so that instead of the client’s TIN, they do not indicate their TIN.

From 2021, it is possible to indicate someone else’s TIN in the payer’s “TIN” details only in cases specifically stipulated by the Rules from Order No. 107, as amended.

A sample of filling out a payment form for the payment of personal income tax from employees’ salaries with an example can be found in the Ready-made solution in ConsultantPlus.

Details "Payer"

If an organization has opened a personal account with the Federal Treasury (financial authority), when transferring funds withheld from the income of the debtor - an individual, only the name of the organization is given in the “Payer” detail.

Please note that until 2021 the name of the Federal Treasury body (financial body) must also be indicated.

The specifics of filling out a payment for transferring funds to a bank account that is part of the single treasury account are also determined.

New requirements

From July 1, 2021, the rules for checking the unique accrual identifier (UIN) and the rules for generating a unique assigned transaction number (UNO) come into effect. Credit institutions include the latter in an electronic message containing an order to transfer money.

They describe the procedure for calculating the UIN check digit. The UIN value will be considered correct if the last digit corresponds to the check digit calculated in accordance with this order.

Props 106

From October 1, 2021, it will become easier to fill out detail 106 when paying taxes and other mandatory payments supervised by the tax authorities.

For example, there will be no option for repaying the debt on demand. Instead of “TR” you will have to indicate the value “ ZD ” (the number of the Federal Tax Service's request for payment of tax/fee/insurance contributions), which in 2021 and earlier is used only for voluntary payment of debt.

Also, starting from 2021, there will be repayment of debt under the inspection report, as well as “PR” and “AR” codes. Instead, you need to indicate the code “ZD”.

In detail “106” of the order for the transfer of funds when repaying debts on customs duties, special, anti-dumping, countervailing duties, interest and penalties, the value of the basis for payment is indicated. It has 2 characters and can take on the following values ​​(the list has been shortened since 2021):

If the payment basis indicator is “ZD”, the first 2 characters in the document number indicate the type of document. Here are some examples for the code “ZD”:

• “TR0000000000000” – number of the Federal Tax Service’s request for payment of tax (fees, insurance contributions);
• “PR0000000000000” – number of the decision to suspend collection;
• “AP0000000000000” – number of the decision to prosecute/refuse to prosecute for committing a tax offense;
• “AR0000000000000” – number of the executive document (executive proceedings).

In addition, the procedure for filling out payment details “101”, “106”, “108” has been changed and supplemented.

So, in field 108 (document number), taking into account the above changes, you will need to 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).

Code for private practice specialists

From October 1, 2021, the payer code for entrepreneurs (IPs), lawyers, notaries and heads of peasant farms will change when transferring taxes, fees, insurance premiums and other payments administered by the Tax Service to the budget. All these payers will have to indicate code “ 13 ”, which is used by ordinary individuals until 10/01/2020. And for the latter, nothing will change.

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28.06.2019

New details in payments

When filling out payment documents, two new statuses:

• “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• “28” - participant in foreign economic activity - recipient of international mail.

The changes apply only to credit institutions, Russian Post and recipients of international mail.

In addition, for customs payments two new values ​​will be added to the “106” detail

:

• “PD” - passenger customs declaration;
• “KV” is a receipt from the recipient of an international postal item.

Payment of penalties by payment order in 2021

Information support: We study the technical regulations on fire safety requirements. We close the separate division correctly. Everything must be done the same as before. “When issuing a payment order for the transfer of personal income tax to the budget from income in the form of an employee’s salary, in detail 107 it is necessary to indicate the month and year for which the tax is transferred. For example, when transferring tax withheld from income in the form of wages for August, in detail 107 you should indicate “MS.08.2016” and not a specific date!

For current payments, enter 0. If you pay on demand, enter the request number; do not fill in the “No.” sign.

Below we present to you all the most significant changes for the work of an accountant that will come into force from the beginning of October 2017.

Starting from the 31st day of delay, tax authorities will charge companies and individual entrepreneurs a penalty in the amount of 1/150 of the refinancing rate.

The code in payment orders for salaries is a new detail that will be indicated in field 20 “Purpose of payment”. The rules for filling out payment slips will change from 2021 - they should be established by the Central Bank of the Russian Federation. But it is already clear that they will complicate the work of an accountant who generates payment documents for payments to individuals.

In payment orders for insurance premiums in 2021 for their employees, companies put code 01 in field 101. Individual entrepreneur - code 09.

The changes introduced by Law 12-FZ will enter into force on 06/01/2020. From now on, it will be necessary to fill out payment orders according to the new rules.

What new statuses have appeared in the “101” field?

From October 2, 2021, new rules for filling out payment orders came into force, new codes appeared that need to be entered in the “101” field - payer status.

Look at the sample payment order to understand where this field is located. Below is the payment order with a description of the fields.

New statuses

From October 2, 2017, two new payer statuses are added:

• “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• “28” - participant in foreign economic activity - recipient of international mail.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in field “101” - status “03” and “06”. Look in the table to see how the content of these statuses has changed.

What new codes have been introduced in salary slips?

The initiative to approve the new coding was taken to indicate to banking institutions the types of income from which debts cannot be withheld under writs of execution. In turn, there are three types of such revenues, indicated by the corresponding numbers:

“1” – for financial transfers that are wages, as well as other income, for which debt deduction limits are established in accordance with Federal Law No. 229, Article 99.

“2” - in the case of money transfers for which a penalty cannot be imposed or it is not applied on the basis of Article 101 of Federal Law No. 229.

“3” - when payments are made to compensate for damage to health and penalties are not applied to them (Part 2 of Article 101 of Federal Law No. 229).

It is worth noting that coding is required for all payments made to both full-time personnel and contract workers. There is no requirement to complete this field until June 2021. But, from the first day of the specified month, this must be done without fail.

As you can see, with the introduction of distinctions between types of payments, it will no longer be possible to transfer wages and benefits in one payment. As a result, you will have to create several payment orders.

But what to do with payments that may be subject to collection? After all, not all transfers fall under the categories established by law. Such situations are also provided for. In the purpose of payment, you must make an entry in the following format:

//VZS//ХХХХХ-ХХ//

Where:

• // — sign of the beginning and end of the record, as well as a separating character;
• VZS is an abbreviation meaning “amount collected”;
• ХХХХХ-ХХ – directly the numerical value of the amount of the penalty.

For example, 5,890 rubles 50 kopecks were withheld from an employee, then the indication for this will be as follows:

//VZS//5890-50//