Attention! In many regions, accounts for paying taxes and contributions are changing! Find out which

Payment order

Payment order is a financial order from the payer to the bank to transfer funds to the account of a specific payee. At the same time, the payment system performs a number of tasks:

• is the only basis for making a payment;
• identification of the owner of the current account and the recipient of the transferred funds;
• obtaining detailed information on a financial transaction and information necessary for its correct processing;
• execution by the bank of a financial order.

Payment order details

The bank performs identification of participants in a financial transaction and purpose of payment, transfer and crediting of funds on the basis of the details entered into the payment order form by the payer.

Filling out the payment order details is regulated by the “Regulations on the rules for transferring funds” of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (last edition – July 5, 2017).

Payment orders in 2021 must be completed in accordance with the new rules and using the updated list of status codes. The payer must also use a new payment order form (with added fields). When filling out the details in the form, the payer is required to indicate a number of mandatory values, without which the bank will refuse to make the payment.

Basic payment details include:

• information about the payment document and its registration data;
• installation data of the payer and recipient;
• the amount of funds transferred;
• specific information on the payment transaction and on what basis it is carried out.

More information about the basic details of a payment order is described in this article, where you can also download a valid payment order form.

Bank of Russia CA details

The source of this type of income is the state duty, paid in accordance with subparagraphs 58, 92 and 93 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation; Federal Law of April 22, 1996 No. 39-FZ “On the Securities Market” (Collected Legislation of the Russian Federation, 1996, No. 17, Art. 1918; 2021, No. 30, Art. 4150); Articles 7.1 and 34 of the Federal Law of May 7, 1998 No. 75-FZ “On Non-State Pension Funds” (Collected Legislation of the Russian Federation, 1998, No. 19, Art. 2071; 2021, No. 31, Art. 4830; 2021, No. 31, Art. 4858); Federal Law of November 29, 2001 No. 156-FZ “On Investment Funds” (Collected Legislation of the Russian Federation, 2001, No. 49, Art. 4562; 2021, No. 30, Art. 4150); Federal Law of November 21, 2011 No. 325-FZ “On Organized Auctions” (Collected Legislation of the Russian Federation, 2011, No. 48, Art. 6726; 2021, No. 53, Art. 8440); Federal Law of February 7, 2011 No. 7-FZ “On clearing, clearing activities and the central counterparty” (Collected Legislation of the Russian Federation, 2011, No. 7, Art. 904; 2021, No. 53, Art. 8440); Law of the Russian Federation of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, No. 2, Art. 56; Collection of Legislation of the Russian Federation, 1998, No. 1, Art. 4; 2021, No. 18, Art. 2212); Article 4 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)”; Bank of Russia Instruction No. 135-I dated April 2, 2010 “On the procedure for the Bank of Russia to make decisions on state registration of credit institutions and issuing licenses for banking operations,” registered by the Ministry of Justice of the Russian Federation on April 22, 2010 No. 16965, December 17, 2010 No. 19217, June 15, 2011 No. 21033, September 22, 2011 No. 21869, December 16, 2011 No. 22645, November 5, 2013 No. 30308, December 25, 2013 No. 30818, December 11, 2014 No. 35134, June 15, 2015 No. 37658 , April 13, 2021 No. 41783, May 22, 2021 No. 46779, October 31, 2021 No. 48750, October 11, 2021 No. 52404; Instruction of the Bank of Russia dated June 4, 2018 No. 187-I “On the procedure for the Bank of Russia to make decisions on state registration of a non-state pension fund, changes made to the charter of a non-state pension fund, on documents submitted to the Bank of Russia to obtain a license to carry out pension activities provision and pension insurance, on the requirements for the procedure, terms and form of these documents, on the requirements for obtaining a license to carry out pension provision and pension insurance activities, on the procedure and deadlines for re-issuing the said license, on the procedure for maintaining a register of licenses to carry out pension provision activities and pension insurance of non-state pension funds and the provision of extracts from it, on the procedure and conditions for the Bank of Russia issuing approval for the reorganization of non-state pension funds,” registered by the Ministry of Justice of the Russian Federation on November 19, 2021 No. 52706; Instruction of the Bank of Russia dated July 27, 2018 No. 190-I “On the list of documents confirming compliance with license conditions and submitted to obtain a license to operate an investment fund, a license of a management company to carry out activities to manage investment funds, mutual funds and non-state pension funds , licenses to operate a specialized depository of investment funds, mutual investment funds and non-state pension funds, the procedure for granting a license, re-issuing a document confirming the presence of a license, execution and submission of documents for obtaining a license and re-issuing a document confirming the presence of a license, application form for a license, the form of a document confirming the presence of a license, the procedure for maintaining registers of licenses and the procedure for providing extracts from them,” registered by the Ministry of Justice of the Russian Federation on December 5, 2021 No. 52893; Instruction of the Bank of Russia dated October 17, 2021 No. 192-I “On the procedure for licensing by the Bank of Russia types of professional activities in the securities market specified in Articles 3 - 5, 7 and 8 of the Federal Law of April 22, 1996 No. 39-FZ “On the Market” securities", and the procedure for maintaining the register of professional participants in the securities market", registered by the Ministry of Justice of the Russian Federation on February 1, 2021 No. 53651; Instruction of the Bank of Russia dated November 11, 2015 No. 170-I “On the procedure for licensing clearing activities by the Bank of Russia and the procedure for maintaining a register of licenses”, registered by the Ministry of Justice of the Russian Federation on December 25, 2015 No. 40286, July 11, 2017 No. 47358, August 12, 2021 No. 55563; Instruction of the Bank of Russia dated June 8, 2021 No. 173-I “On the procedure and conditions for licensing repository activities and on the procedure for notification by the repository of the Bank of Russia of the appointment of the head of a structural unit created to carry out repository activities, or of his dismissal from his position,” registered by the Ministry Justice of the Russian Federation July 4, 2021 No. 42733, July 11, 2021 No. 47358; Directive of the Bank of Russia dated November 29, 2021 No. 4993-U “On the requirements for information and documents submitted to obtain a license to carry out activities of insurance business entities, on their standard forms and on the procedure and methods for submitting documents to the Bank of Russia to obtain a license to carry out activities activities of insurance business entities”, registered by the Ministry of Justice of the Russian Federation on December 13, 2021 No. 53001.

Mandatory details for payments to the budget

According to the requirements, when paying excise taxes, fees, taxes and other contributions to the budget, in addition to basic details, the payer must fill out fields 101 - 109 of the payment order. Among these fields there are mandatory payment order details that the payer must indicate when making payments to the budget. These include:

• field 102 in the payment order – the payer’s checkpoint (the column indicates the checkpoint assigned to the payer by the Federal Tax Service inspection to which the tax payment is addressed);
• field 103 in the payment order – the recipient’s checkpoint (the column indicates the checkpoint of the Federal Tax Service inspection where the payment is made);
• field 61 in the payment order - the recipient’s TIN (the column indicates the TIN of the Federal Tax Service to which tax deductions are made).

When making payments to the budget and extra-budgetary funds, you must indicate detailed information about the payment in field 24 (“Purpose of payment”). You must indicate here:

• short name and registration number of the recipient;
• purpose of payment;
• the name of the tax (or deductions) and the period for which this payment is made.

It is necessary to register the checkpoint in the payment order, as well as the Federal Treasury account number and the name of the recipient's bank, which are required by current requirements, with special attention, since any error in one of them can lead to cancellation of the payment, or the need to submit an application to correct erroneous information, which is being considered by the bank within three days from the date of submission, which may lead to failure to meet the deadlines for mandatory payments.

New details for paying taxes from 2021

From January 1, 2021, the details for January tax payments have changed in all regions. The main changes concern the numbering of accounts, the names of banks and their BICs. Instead of one invoice, you now need to indicate two invoices: in fields No. 15 and No. 17. The name of the UFC must now be added to the name of the bank, and the numbers in the BIC field of the bank have changed.

Mandatory details for payments for goods and services

To pay for goods and services, the payer, in addition to the basic details, fills in the required values ​​in the payment structure fields from 1 to 44, 60 and 61, as well as fields 102 and 103.

Payer status

In the payment document, the payer's status is encoded with a two-digit value (from 01 to 26), and is displayed in field 101 of the payment order.

The specific meaning of payer status answers the most basic questions about the payer:

• who is the payer;
• what it pays for;
• for whom it pays.

The appendix to the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n contains a detailed grid in which all payer statuses are encoded. In this application you can find the necessary value under which the status of an individual payer in various fields of activity is coded, as well as the status of a legal entity payer (including enterprises and organizations, funds, credit organizations, participants in foreign trade activities, etc.).

About progress

From January 1, 2021, the possibility of submitting accounting (financial) statements on paper to the tax authorities has been cancelled. The legal deposit is submitted only in the form of an electronic document via telecommunication channels. It is sent to the tax authority at the taxpayer’s location through the EDI operator.

Survey
Late payment of taxes or insurance premiums

1. Have you been late in paying your taxes or insurance premiums in 2021?

   No, we paid all taxes and insurance premiums on time.	852 (64.4%)
   Yes, due to the pandemic and crisis, we failed to meet the tax payment schedule.	387 (29.3%)
   Our organization completely closed due to debt.	84 (6.3%)

Thank you for participating in the survey! Every opinion is very important to us!

Payment order for an individual

Payers of different legal status often have to perform payment transactions to individuals. As a rule, such payments are made for goods or services provided under a contract, so the question of what to indicate in the purpose of payment to an individual arises quite often.

Please note that the standard for filling out a payment order addressed to an individual is not fundamentally different, however, there are some nuances that should be remembered:

• In field 24 of the payment order you must indicate detailed information:

• recipient details;
• purpose of payment;
• details of the Agreement (Agreement) for services;
• type of services (or goods) received;
• additional information, including information regarding VAT;

• 103 the checkpoint field in the payment order for payment to an individual is not filled in;
• In a payment order for an individual, the following status codes are allowed:

• 13 – if the individual is a taxpayer and a bank client;
• 16 – for entities participating in foreign economic activity;
• 18 – for citizens performing customs transfers;
• 24 – for individuals making payments to the budget.