Payment for a fine to the tax office: sample 2021. VAT fine in the payment form

Procedure for paying fines

The Federal Tax Service has the right to impose monetary sanctions on taxpayers for violations listed in the Tax Code of the Russian Federation. Such offenses include failure to meet reporting deadlines, failure to pay taxes on time, refusal to provide tax authorities with requested information, errors in registration procedures, etc. The amount of the fine is indicated in the decision or demand sent to the business entity.

Transfer of taxes, penalties and fines according to the decision of the Federal Tax Service is made in separate payments. It is unacceptable to combine these amounts in one order.

The law does not oblige companies to make all transfers on one day: the taxpayer has the right to split them into different dates. It is recommended to pay off the arrears first so that no penalties are charged on them. Next, the penalties themselves are transferred for the entire period of delay. The latter can be sent a fine, the main thing is to meet the deadlines specified in the demand.

Why do you need field 106 in the payment slip?

One of the main instruments for non-cash payments is a payment order, the standard form of which was approved by the Bank of the Russian Federation in Resolution No. 383-P dated June 19, 2012. The same act regulates the procedure for filling out details, including field 106. According to clause 4 of Appendix No. 1 to the Resolution, the indicator “basis of tax payment” is indicated only when transferring funds to the state budget.

This regulation applies to both legal entities and entrepreneurs, as well as individuals. Payment information is identified by types of deductions, that is, taxes, fees, contributions; by the method of debt repayment - voluntary or forced; time of occurrence of obligations - payments of past periods, current year, etc. In order to correctly fill out the payment order and field 106 in 2017, you should be guided by the current list in clause 7 of Appendix No. 2 to Order of the Ministry of Finance No. 107n dated November 12, 2013.

How to correctly fill out a payment order to transfer a fine?

A step-by-step algorithm for how to submit a payment for a fine to the tax office involves specifying the following information in the fields of the order:

Recipient details

The fine is paid to the same branch of the Federal Tax Service as the tax itself. This means that the name of the recipient, his BIC, correspondent account and current account will remain “standard”. If the transfer is made for the first time, the details can be clarified at the tax office or on its official website.

Purpose of payment

The type of transfer and a link to the base document are indicated. For example, an accountant writes: “Fine for failure to submit a VAT return in accordance with requirement No. 1 of 01/01/2019.”

VAT payment order in 2021: sample

To avoid penalties and fines, it is important to correctly fill out the VAT payment order in 2021. The sample will help you understand the complex payment details and transfer tax without loss.

An important step in paying taxes is to fill out the payment form without errors. How to correctly fill out each field of the VAT payment order, see the table below.

Sample payment order for VAT in 2021

How to fill out a VAT payment order in 2021 line by line

Payment order field no.	Name	Filling procedure
3, 4	Number and date	Write down the payment number in accordance with the numbering maintained by the company. It cannot be more than six characters. Write down the date in the format DD.MM.YYYY.
5	Payment type	The procedure for filling out this field is determined by the bank. The filling procedure is different for paper and electronic orders.
107	Payer status	You must enter a two-digit status code in the field. When transferring VAT from your own activities, enter 101.
6	Suma in cuirsive	Write down the amount you transfer to the budget, write it down in letters (in words)
7	Amount of payment	Write down the tax amount in numbers. VAT is transferred in whole rubles, the tax is rounded according to the rules of mathematics
8	Payer	Write down the name of the company, its tax identification number and checkpoint
60	TIN
102	checkpoint
9	Account No.	Write down the payer's bank details
10	Payer's bank
11	BIC
12	Account No.
16	Recipient	Record payee information
61	TIN
103	checkpoint
13	payee's bank	Recipient's bank details
17	Account No.
14	BIC
18	Type of operation	Write down the payment document code. Payment orders are assigned a code
19	Payment due date	When transferring taxes, these fields do not need to be filled in.
20	Purpose of payment
21	Payment order	If the company transfers tax at the request of the inspectorate, then “3” must be entered in the field. If the company pays tax on its own initiative, then it must be set to “5”
22	Code	You do not need to fill out this field
23	Reserve field	You do not need to fill out this field
104	KBK	Write down the KBK tax 2020
104	OKTMO	Write down the code in accordance with the 2020 classifier
106	Basis of payment	Write down the two-digit code. For example, TP - current payment, TP - payment at the request of the inspection
107	Taxable period	Write down the period code, which consists of 10 characters. For example, for tax for the 1st quarter - KV.01.2020
108	Document number - basis for payment	Write down the details of the document on the basis of which you are transferring the payment (for example, tax requirements). When paying current taxes, enter 0 in this field
109	Document date - basis for payment	Enter the date of the document according to which you are transferring money. For example, tax requirements. When transferring current taxes (payment basis “TP”), in field 109, indicate the date of signing the tax return
110	Payment type	No need to fill out
24	Purpose of payment	Write down additional information. For example, the name of the tax and the period for which you are transferring it.

Who fills out a VAT payment order in 2021

As a general rule, VAT payment orders are filled out by companies and individual entrepreneurs (Article 143 of the Tax Code of the Russian Federation) that carry out taxable transactions. Also, tax payers are persons who move goods across the customs border.

Typically, companies and individual entrepreneurs pay VAT under the general regime when they have shipped the goods (provided a service or performed work). But there are a few exceptions.

There is no need to pay VAT under the general regime if:

the company sells goods (provides services, performs work) listed in Article 149 of the Tax Code of the Russian Federation. For example, sells medicines, provides medical services, etc.

a company or individual entrepreneur has a tax exemption under Article 145 of the Tax Code of the Russian Federation.

The obligation to transfer tax to the budget arises when an organization carries out taxable transactions:

sells goods, provides services or performs work subject to VAT;

transfers goods, provides work or services free of charge. The tax base for VAT in this case is the market value of goods or services;

transfers goods (work, services) on the territory of our country for its own needs. These transactions are subject to VAT if the company did not take into account the costs for them when calculating income tax;

performs construction and installation work for its own needs;

imports goods.

In order not to pay VAT, revenue for the previous three months (excluding tax) should be no more than 2 million rubles (Article 145 of the Tax Code of the Russian Federation). The only exception is for sellers of excisable goods - they cannot use this right.

To obtain an exemption from paying tax, you must submit a notification to the inspectorate using the form from the order of the Ministry of Taxes dated July 4, 2002 No. BG-3-03/342. The document must be accompanied by extracts from the balance sheet (for organizations), sales books, books of income and expenses and business transactions (represented by individual entrepreneurs).

In practice, companies rarely take advantage of this opportunity. If they do not want to pay VAT, then they switch to special regimes: simplified taxation, imputation, patent.

The tax period for VAT is quarter (Article 163 of the Tax Code of the Russian Federation). At the end of this period, you must calculate the total amount of tax and pay it in equal installments over the next three months. Deadline: no later than the 25th.

KBK

It is important to take into account that different BCCs have been established for repaying arrears, paying penalties and fines. The difference lies in symbols 14-17, which show the subtype of payment. For fines, their combination is set as “3000”, for the “body” of the tax - “1000”. You can find the required code on the websites of information and legal systems; it is indicated in the request received from the Federal Tax Service.

Basis of payment

In field 106 an abbreviation is entered, depending on the document for which the fine is paid. “AP” is indicated if the basis was a decision of the tax inspectorate based on the results of an audit, or “TR” if the organization received a request.

The abbreviation “ZD” should not be indicated when listing fines. It is used in cases where the taxpayer voluntarily repays the identified debt.

Document number and date

In field 108 of the payment order, enter the number of the claim for which the fine is transferred. Field 109 indicates the date of this document.

Code

In field 22, the UIN is written if it is indicated in the request received by the taxpayer. If this information is not in the document, “0” is entered.

OKTMO

The OKTMO corresponding to the tax office where the funds are sent is indicated. For example, if a company transfers money to the Federal Tax Service, where its separate division is registered, the code must be entered not at the registration address of the parent organization, but at the location of the branch.

The taxpayer’s responsibility is to remit the fine within the time limits specified in the request. If the funds are not received by the inspectorate in a timely manner, it will foreclose on the bank accounts of the business entity and its electronic wallets.

Next you can

Feature 3 – field 107 “Tax period”

When they talk about a payment order by decision of the tax authority, they mean the following situation:

The payer (company/individual entrepreneur) is required by law to independently calculate the tax to be transferred to the treasury and draw up the appropriate payment document.
The deadline established by law for voluntary repayment of the current tax debt has passed.
The tax inspectorate received a request to make a tax payment within the deadline specified in it.

It should be noted that to fill out a payment order, by decision of the tax authority, use the same form as for voluntary repayment of current mandatory payments. It is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has index 0401060.

Also, special attention should be paid to field 22 - “Unique payment identifier” (UPI). This consists of 20 or 25 characters. As a general rule, the UIP should be reflected in the payment only if it is set by the recipient of the funds. In addition, the latter must communicate its value to the payer (clause 1.1 of the instruction of the Central Bank of the Russian Federation dated July 15, 2013 No. 3025-U).

We invite you to read: Tax deductions for individuals

When transferring amounts of current taxes, fees, and insurance premiums calculated by the payer independently, additional identification of such payments is not required. In this case, the identifiers are KBK, INN, KPP and other details of payment orders. In field 22 “Code” it is enough to indicate “0”. In this case, the bank:

cannot refuse to execute such an order;
does not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service dated 04/08/2016 No. ZN-4-1/6133).

At the same time, filling out a payment order at the request of the Federal Tax Service for 2021 obliges to transfer to the payment the UIP value, which must be indicated in the submitted request.

Otherwise, filling out the fields of a payment order at the request of the Federal Tax Service does not have any fundamental features.

The 2nd difference in the payment for penalties is the basis of the payment (field 106). For current payments we put TP here. Regarding penalties, the following options are possible:

We calculated the penalties ourselves and pay them voluntarily. In this case, the basis for the payment will most likely have a code ZD, that is, voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service, because we, as a rule, transfer penalties not for the current period, but for past ones.
Payment of penalties at the request of the Federal Tax Service. In this case, the payment basis will have the form TP.
Transfer of penalties based on the inspection report. This is the basis of payment to AP.

All three of the above cases are discussed in detail in the Ready-made solution from ConsultantPlus. Samples of filling out payment forms are provided for each of them.

Read more about payment details in this article.

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.

The amount of the fine assessed to the taxpayer is transferred by payment order. The tax authority is indicated as the recipient of the funds, and its details are specified, which are used to pay off tax obligations. When generating a payment document, you must enter the value “5” in the field identifying the order of payment.

Payment of the tax fine is carried out based on the request of the fiscal authority. In this document, the taxpayer needs to find the UIN code (this is the unique identifier of charges). This code is indicated in the payment order in field cell 22 “Code”. If there is no UIN in the notification, then the code “0” should appear on the payment.

The basis for payment when paying a fine to the tax office can be indicated in two ways:

in a situation where a company has received from the tax service a notice of a fine or a requirement to pay it, the abbreviation “TR” is entered;
if an independent transfer of funds is carried out before the actual receipt of notification of an identified offense and the imposition of a penalty for it, the basis for “ZD” is indicated in the payment order.

In the first case, the payment order for a fine to the tax office must contain information about the date and number of the notification form received from the fiscal authority with a requirement to pay the debt on the fine. When pre-emptively transferring money to pay off a fine, which will definitely be accrued in the near future, the columns reserved for details of documentary reasons are filled in with zeros.

When a tax fine is paid, the sample payment slip, in the absence of a notification from the Federal Tax Service, will reflect “0” in the tax period indicator line. If there is a tax requirement for a business entity to pay a penalty, this cell must indicate the payment period allocated to the taxpayer to repay the debt obligation.

In addition, not only the taxpayer himself, but also third parties can pay off the fine.

We suggest you read: How to change the loan payment amount

So, how to pay a fine to the tax office:

A request from the Federal Tax Service has been received. An enterprise or individual entrepreneur that has violated the law draws up a payment order to the bank to transfer funds to the Federal Tax Service to pay a fine upon notification or request of a government agency.
The business entity independently discovered an error, which will certainly entail the imposition of a fine. In this case, you can instruct the bank to transfer funds to pay off the fine without documentary evidence of the existence of a debt.
Payment is made by third parties. In the payment form, in the columns for INN and KPP, information on the debtor is indicated, and the payer is indicated as the person who made the payment from his own funds (Letter of the Federal Tax Service dated March 17, 2021 No. ZN-3-1/1850).

Individuals can pay off penalties through a bank or in the taxpayer’s personal account on the Federal Tax Service website.

How to create a sample payment slip for a fine to the tax office in 2021

We will dwell on the latter in more detail, and then we will provide a sample payment slip for penalties for personal income tax 2021. The first difference is the KBK (requisite 104). For tax penalties there is always a budget classification code, in the 14th–17th digits of which the income subtype code is indicated - 2100. IMPORTANT! BCC for transferring penalties: 182 1 01 020 10 01 2100 110 The second difference in the payment order for penalties is detail 106.

Important

The following options are possible:

If you have calculated the penalties yourself and pay them voluntarily. In this case, the basis will have a tax code, that is, voluntary repayment of debt for expired tax periods in the absence of a requirement from the Federal Tax Service.
If you pay at the request of the Federal Tax Service. In this case, the base will have the form TP.
You transfer based on the inspection report.

This is the basis of payment to AP.

The third difference is prop 107.

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees.

This means transferring a copy of such a report to one employee means disclosing the personal data of other employees. {amp}lt; ... Check employee salaries with the new minimum wage From 05/01/2018, the federal minimum wage will be 11,163 rubles, which is 1,674 rubles more than now.

This means that employers who pay their employees at the minimum wage must raise their wages from May 1. {amp}lt; ...

You can find out information about the details from the order of the Ministry of Finance No. 65n Field 105 In the line you need to indicate the code of the territory of the municipality in which the tax is paid Field 106 Necessary for entering data on the purpose of the payment. The line has only 2 cells. They need to indicate the letter designation of the reason for drawing up the payment.

If the document is filled out due to the need to pay a fine or penalty, TR is required to be entered in the field - the requirement of the tax authority. Field 107 Must contain information about the size of the tax period. If the payment is drawn up to pay off a fine or penalty, the value 0 is entered in the line. Field 108 When filling out the column, the person responsible for drawing up the documentation must indicate the requirement number.

It should be remembered that the symbol “No” does not need to be inserted. Field 109 Here the official must enter the date. You must rely on field 108. The date is indicated in numbers.

WIN

“Unique accrual identifier” includes 23 characters. This field is as important as “Basis for tax payment” (106). The UIN is entered in field “22” and in the “Purpose of payment”. Example: “UIN13246587091324658709/// Payment of fine...”.

There are situations when the UIN is missing. For example, when transferring taxes calculated by legal entities and individual entrepreneurs independently on the basis of declarations, the payment identifier is KBK, which is indicated in detail “104”. According to the new rules, a UIN is not formed in such cases.

Individuals who pay taxes upon notification from the Federal Tax Service receive a notification in the form of “PD”. The document is filled out automatically by the Federal Tax Service using software. A UIN is immediately formed in it. This code must be indicated in the payment order.

If the payer wishes to transfer tax to the budget without notifying the Federal Tax Service and filling out the notice, then he generates the document independently. This can be done through the electronic service on the Federal Tax Service website. The UIN will be assigned automatically on the receipt.

Taxes can be paid through a bank cash desk. In this case, the “PD4sb” notice is filled out. If the operation is carried out through Sberbank, then the UIN is not indicated. In this case, the document must include the full name. payer and his place of residence.

Calculation of penalties for VAT

Regulatory regulation

If the tax was not transferred within the period established by law, then penalties are charged on the amount of debt to the budget (Article 75 of the Tax Code of the Russian Federation).

The deadline for paying VAT is no later than the 25th day of each of the three months following the expired tax period (clause 1 of Article 174 of the Tax Code of the Russian Federation). Therefore, the first day for which penalties are calculated will be the 26th of the month. If the tax payment date falls on a non-working day, then the first day of accrual of penalties will be the one that follows the date postponed in accordance with clause 7 of Art. 6.1 Tax Code of the Russian Federation. The last day for accrual of penalties will be the day before the debt repayment date.

In our example, the Organization paid VAT on March 15, i.e. penalties are calculated for the periods from January 26 to March 14 and from February 27 to March 14.

Find out more about calculating penalties

Calculation of penalties

Accrual of penalties in 1C

The accrual of penalties is documented in the document Transaction entered manually, the transaction type Transaction in the Transactions - Accounting - Transactions entered manually section.

In the from it is indicated:

date of calculation of penalties, if the organization accrues them independently;
the date of entry into force of the decision of the tax authority, if the accrual of penalties is based on the results of an audit.

The tabular part is filled in with the following entries:

Debit - account 91.02 “Other expenses”.
Subconto 1 - Other income and expenses Penalties, fines, sanctions transferred to the budget : Type of article - Other non-operating income (expenses) .
Checkbox Accepted for tax registration not installed.

Credit — account 68.02 “Value added tax”.

Subconto 1

Types of payments to the budget (funds)

Penalties: additionally accrued / paid (independently)

Amount - the amount of penalties according to the calculation.

We reflect the basis for payment and other details: nuances

There is a number of information that must be included in the payment order. Its key details include:

Reason for payment (field 106).

When paying a fine, the basis for payment in the payment order is indicated by the TP code (that is, it is indicated that the payment is made at the request of the tax authority).

Period indicator (field 107).

It closely correlates with the previous props. In this case, indicating the TP code on the basis of payment assumes that field 107 will reflect the date of transfer of the fine specified in the request from the Federal Tax Service.

The budget classification code for the fine is very similar to the code for the tax for which the fine is paid. The peculiarity of the KBK penalty is that the code 3000 is written in numbers from 14 to 17.

The document must contain the following information:

payment number;
Suma in cuirsive;
payment type;
date of filling out the form;
TIN and checkpoint;
information about the payer;
information about the recipient.

You must fill out the form carefully. If an error is made in the data about the interacting parties, the bank will send the funds, but the receiving party will not be able to receive them. An inattentive employee responsible for entering information into the payment order may lose the organization’s funds. The money can be returned, but this will require a number of additional operations.

Before starting to fill out the order, the person responsible for carrying out the operation must carefully read the order of the Ministry of Finance of the Russian Federation No. 107n. Here are the rules for entering information into a payment order. Having read the order, the official will protect himself from the need to complete the procedure of filling out the order form again, for example, due to mistakes made.

General rules According to current legislation, if money according to a payment order is transferred to the budget of the Russian Federation, fields 101-110 must be filled out in the documentation. The remaining columns should not contain information. This allows you to significantly save time on the procedure and simplify its implementation. The transfer of capital to pay fines and penalties to the tax office is subject to the above rules.