Payment of UTII - yarbuh76.ru

General approach

The payment order form that is relevant for filling out in 2021 is fixed by the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has the index 0401060. However, if you fill out a payment order online on the tax office website, you will not have to search and select the required form. The online payment order will be automatically generated by the tax system on the required form.

To issue a payment order to the Federal Tax Service online, you need to follow the following permanent link to the official website of the Russian Tax Service:

https://service.nalog.ru/payment/payment.html

This link is relevant for all regions of Russia. Using it, you can generate a payment order online with the Federal Tax Service using a special service designed to deduct mandatory payments to the treasury:

Also see “Electronic services for accountants on the Federal Tax Service website: use wisely.”

How to fill out a receipt for payment of UTII

Now you can pay taxes in cash at almost any bank: VTB, Rosselkhozbank, Sovcombank, Promsvyazbank, etc. But most often, citizens choose Sberbank for this purpose. Its branches are in many settlements, even small and extremely remote ones.

Back in 2001, Sberbank specialists, together with tax authorities, developed and approved forms of payment documents with the help of which individuals, including individual entrepreneurs, could fulfill their tax obligations to the budget: form No. PD (tax) and form No. PD-4sb (tax) (letter Ministry of Taxes of Russia No. FS-8-10/1199, Sberbank of Russia No. 04-5198 dated September 10, 2001). They were last updated in 2014.

Keep in mind! Only Sberbank is obligated to make tax payments using the PD-tax / PD-4sb (tax) receipt. Another credit institution may not accept such a document.

Both forms are very similar in content, but there is still a difference between them. Form No. PD (tax) is used by tax authorities. Using it, they generate a notification receipt, which, together with a tax notice for the payment of “personal” property taxes, is received annually by almost every citizen. Such a receipt is distinguished, first of all, by an index - a 20-digit individual number at the top, under which the payment document is registered in a special journal (register) of the tax authority, as well as a barcode printed in the field of the same name.

To independently process tax payments to the budget through Sberbank, individuals, including individual entrepreneurs, use form No. PD-4sb (tax) (available in 2 versions: one-sided and two-sided). You can pick it up directly at the branch or download it from our website. The form can be filled out by hand or on the computer. The procedure for filling it out is prescribed in Appendix No. 5 to letter No. FS-8-10/1199.

Important! The receipt in form No. PD-4sb (tax) must be of strictly defined dimensions: double-sided version - 144 mm x 135 mm, single-sided version - 144 m x 180 mm.

The picture below shows a receipt form for payment of UTII (one-sided version). Let's look at it in more detail.

As you can see, the document consists of two identical parts (notice and receipt), each of which contains:

recipient details – Federal Tax Service;
details of the payer - individual entrepreneur;
payment information.

Recipient details

Do not forget! You need to send the UTII payment to the Federal Tax Service at the place of registration. You can find out the details of the required inspection directly from the inspection itself or on the Tax Service website using a special service (by following the link https://service.nalog.ru/addrno.do).

1 Details “Name of recipient”. The name (can be abbreviated) of the territorial body of the Federal Treasury is indicated, and in brackets - the name of the tax authority administering the corresponding UTII payment.

Example: UFK for the Yaroslavl region (Interdistrict Inspectorate of the Federal Tax Service of Russia No. 5 for the Yaroslavl region)

2 “Recipient checkpoint” details. The 9-digit checkpoint of the tax authority is indicated.

Example: 760401001

Payer details

10 Details “Payer (full name)”. The surname, name, patronymic of the UTII payer is indicated, and its legal status is specified in brackets.

Example: Sidorkin Konstantin Borisovich (IP)

11 Details “Payer’s address”. The full postal address of the individual entrepreneur’s place of residence or stay is indicated.

Example: 150054, Yaroslavl, st. Svobody, 78, apt. 54

12 Details “Payer’s Taxpayer Identification Number”. The TIN of the individual entrepreneur, consisting of 12 digits, is indicated. Example: 760404331260

13 Details “Payer’s personal account number”. Remains empty.

14 Details “Payer status”. A two-digit code identifying the UTII payer is indicated. An individual entrepreneur enters the value “09” in this field.

Example: 09

Payment details

15 Details “Name of payment”. Provide a brief explanation of the payment. When paying a single tax, this field usually contains the following text “UTII for the third quarter of 2017.”

Example: UTII for the third quarter of 2021

16 “KBK” props. The budget classification code (BCC), consisting of 20 digits, is indicated. For the current payment of the single tax on “imputed” income, KBK 182 1 0500 110 is used (in accordance with Appendix No. 11 to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Example: 18210502010021000110

17 Details “Payment amount”. The amount of single tax that needs to be transferred to the budget is indicated.

Example: 10,000

Other details

18 “Identifier” attribute. This field is intended to indicate a unique identification number (UIN). If the UIN is not indicated, then the full name of the payer must be filled in on the receipt, as well as the address of his place of residence or place of stay (Explanations of the Federal Tax Service “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (duties) to the budget system of the Russian Federation "). Therefore, this field remains empty. 19. Details “Payer’s signature”. The individual entrepreneur puts his signature.

19 “Date” props. The date of payment of the receipt (and not its preparation) is indicated.

Example: 10/20/2017

20 Props “Signature”. The individual entrepreneur puts his signature.

See and download a sample receipt for payment of UTII

Before giving the receipt to a Sberbank employee for processing, you should carefully check all the details. Only after making sure that they are filled out correctly can you make a payment. The bank specialist will put marks on the document confirming the payment of money towards the payment of the single tax, or will issue a check order for the same purposes.

Options

First of all, we note that only a company or entrepreneur can issue a payment order online to the Federal Tax Service. In addition, the latter can choose between an online payment order to the tax office and simply a payment document. And ordinary individuals through this service can generate only payment documents.

The payment document can be used:
For cash payments when printing it and submitting it to the bank.
For non-cash payments by electronic payment.
As for the payment order, it can only be used for non-cash payments when it is printed and submitted to a credit institution.

To create a payment order online to the tax office, you must first enter a number of initial data sequentially:

Payment type.
Details of its recipient.
Details of the payment itself.
Payer details.

Creating payment orders for taxes online is quite simple. If all the necessary data for generating the document is entered correctly, the service will generate a payment. Otherwise, it will display an error prompt and will not allow you to enter further data.

EXAMPLE

If you don’t know the required BCC, you can still generate a payment order online with the Federal Tax Service. To do this, first select the tax group and payment name, and, if necessary, specify its type.

Also see “Filling out a payment order in 2021: sample.”

Who should calculate taxes and when and how to find out the debt

Property taxes for individuals are calculated by the tax authorities themselves. This is stated in paragraph 3 of Article 396, Article 408 and paragraph 1 of Article 362 of the Tax Code of Russia.

These articles provide rules for calculating each tax, and the payer can double-check the amount or calculate it in advance in order to plan his budget.

The inspectorate calculates taxes in advance and, based on the amounts received, generates tax notices - written messages to payers about the objects of taxation they have with a table indicating the size of the tax base, rates, accrued amounts and debts, as well as a penalty, if it is collected from the person. The notification is accompanied by ready-made payment notices and receipts for payment.

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Notifications are sent out several months before the due date for payment of taxes for individuals.

There is a single deadline for payment of property payments - December 1 of the year following the year in which the objects of taxation arose.

Personal income tax must be paid by July 15 of the year following the year in which the taxable items arose.

How to find out about debt:

receive a tax notice by mail - it arrives at the address indicated in the AIS-Tax database; usually this is a citizen’s registration; if the payer is actually located at a different address, you need to inform the inspectorate about this;
visit the Federal Tax Service and inquire about the presence of charges and arrears;
view the debt in your Personal Account on the website of the Federal Tax Service of Russia;
monitor tax accruals through the State Services portal.

If the debts are small, then the inspectorate may not send a demand for payment of taxes, fines and penalties, but the penalty will be accrued every day. In the case of large amounts, the Federal Tax Service creates a demand, and if it is ignored, it proceeds with forced collection.

How to pay the state fee through the State Services portal

In the case of personal income tax, payers independently calculate income, except for wages - it is calculated and paid by the employer.

Example of an online payment order from Tax ru

Let's assume that St. Petersburg needs to make an advance payment on transport tax for the second quarter of 2021. To fill out an online tax payment order, she sequentially indicates the following items:

1. TYPE OF TAXPAYER AND TYPE OF SETTLEMENT DOCUMENT
Taxpayer:	Entity
Settlement document:	Payment order
2. TYPE OF PAYMENT
KBK:	18210604011021000000
Tax group:	Property taxes
Payment Description:	Transport tax for organizations
Payment type:	Amount of payment
3. PAYMENT RECIPIENT DETAILS
Taxable object address:	(empty)
IRS code:	7835 – Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for St. Petersburg
Municipality:	40308000 – Vasilyevsky municipal district
4. PAYMENT ORDER DETAILS
Person status:	01 – Legal entity
Basis of payment:	TP – Current year payments
Taxable period	KV.02.2017
Date of signature of the declaration by the taxpayer:	42752
Payment order:	5
Amount of payment:	2000
5. PAYER DETAILS
Name:	LLC "Stroykomplekt"
Taxpayer Identification Number:	7804300920
Checkpoint:	780401001
Payer bank:	North-West Bank PJSC Sberbank
BIC of the payer's bank:	44525225
Account number:	30301810000006000000

Below is shown how it turned out to create a payment order online on the tax office website with an advance payment for transport tax.

Also see "Transport Tax: Advance Payments in 2021."

Late payment of UTII

If the individual entrepreneur has not made the UTII payment on time, then for each day of delay he must pay a penalty (clause 1 and clause 3 of Article 75 of the Tax Code of the Russian Federation). It is accrued from the day following the deadline for payment of the single tax established by law. For example, if an entrepreneur does not transfer UTII for the third quarter of 2021 until October 25, 2017 (inclusive), then from October 26, 2017, a penalty will already accrue.

Penalties are calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation in effect during the period of delay (clause 4 of Article 75 of the Tax Code of the Russian Federation).

The Tax Code does not specify the day when penalties stop accruing. According to the Russian Ministry of Finance, this is the day the tax arrears are repaid (letter dated July 5, 2016 No. 03-02-07/2/39318). After all, at this moment the taxpayer has no debt to the budget.

By the way! If we take into account the position of the Financial Department, then if the payment of UTII is delayed by 1 day, no penalties should be charged.

You can calculate the penalty for a single tax using a tax calculator located on the website of the Federal Tax Service of Russia for the Chelyabinsk region (https://213.24.61.178:3535/penalty).

Note! There should be no fine for non-payment (late payment) of UTII if the amount of tax is calculated correctly (clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, letter of the Ministry of Finance of Russia dated September 26, 2011 No. 03-02-07/ 1-343). But if the tax base was underestimated, then penalties cannot be avoided (clause 1, clause 3 of Article 122 of the Tax Code of the Russian Federation).

Payment of taxes for individual entrepreneurs through Sberbank Business Online

The current legislation in the Russian Federation does not provide for a commission for making payments to the budget. Therefore, using Sberbank Business Online to pay taxes for an individual entrepreneur does not lead to any additional costs.

The Sberbank RBS system is deservedly considered a popular banking product not only among representatives of large-sized businesses, but also among individual entrepreneurs. The reasons for this are quite obvious and lie in the extreme simplicity of the service, which is combined with an impressive range of functionality provided. It is not surprising that today one of the most popular services is paying taxes for individual entrepreneurs through Sberbank Business Online.

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Sample payment order for payment of fixed pension insurance contributions of individual entrepreneurs for 2021

Deadline for payment of a fixed payment “for pension” in the amount of 26,545 rubles. – no later than December 31 (clause 2, clause 1, article 419, clause 2, article 432 of the Tax Code of the Russian Federation). However, December 31, 2021 is a holiday. Therefore, pay a fixed payment of RUB 26,545. it is necessary no later than 01/09/2021 (clause 7, article 6.1 of the Tax Code of the Russian Federation).

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Frequency of payment RUB 26,545. not installed during the year. Therefore, you can decide on your own how often to pay them (for example, monthly, quarterly or in one lump sum at once). The main thing is that 26,545 rubles. were listed no later than January 9, 2021.