The rules for filling out payment slips for paying taxes and contributions have been changed. Indication of information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation administered

SPS "Consultant Plus", February 1, 2017

As amended by Orders of the Ministry of Finance of Russia dated October 30, 2014 N 126n, dated September 23, 2015 N 148n

together with the “Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for the payment of payments to the budget system of the Russian Federation”, “Rules for indicating information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments into the budget system of the Russian Federation, administered by tax authorities", "Rules for indicating information identifying a payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities", "Rules for indicating information identifying a payment in orders for transferring funds funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)", "Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation"

ConsultantPlus: note.

Beginning of the edition - Beginning of the edition - 03/28/2016.

Other documents on request: Payment of taxes, contributions, fees Sections of taxation

Income type code provides the following groups:

• 1 - tax and non-tax revenues;
• 2 - gratuitous receipts.

To the group Income the following are included subgroups:

• 01 - taxes on profits, income;
• 02
• 03 - taxes on goods (work, services) sold on the territory of the Russian Federation;
• 04 - taxes on goods imported into the territory of the Russian Federation;
• 05 - taxes on total income;
• 06 - property taxes;
• 07 - taxes, fees and regular payments for the use of natural resources;
• 08 - National tax;
• 09 - debt and recalculations for canceled taxes, fees and other obligatory payments;
• 10 - income from foreign economic activities;
• 11 - income from the use of state and municipal property;
• 12 - payments for the use of natural resources;
• 13 - income from the provision of paid services and compensation of state costs;
• 14 - income from the sale of tangible and intangible assets;
• 15 - administrative fees and charges;
• 16 - fines, sanctions, damages;
• 17 - other non-tax income.

Code of Income Type Items produces further detailing of the code of Subgroups of the type of income.

Sub-Item Code of Income Type produces further detailing of the Income Type Item code.

Revenue elements code:

• For tax revenue the code of the income element corresponds to the budget of the budgetary system of the Russian Federation, depending on the powers to set tax rates by federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities in accordance with the legislation of the Russian Federation on taxes and fees.
• For non-tax income the code of the income element is determined depending on the authority to establish the amount of payments by federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities, and management bodies of state extra-budgetary funds.
• For free receipts the income element code is determined based on the ownership of the transfer to its recipient.

The following are installed income element codes:

• - federal budget;
• - budget of a constituent entity of the Russian Federation;
• - budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;
• - budget of the city district;
• - budget of the municipal district;
• - budget of the Pension Fund of the Russian Federation;
• - budget of the Social Insurance Fund of the Russian Federation;
• - budget of the Federal Compulsory Medical Insurance Fund;
• 09 - budget of the territorial compulsory health insurance fund;
• - settlement budget.

Code of Subtypes of Income budgets (14 - 17 digits of the budget income classification code of the Russian Federation) consists of 4 characters.

The codes are detailed by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation, and financial authorities of local self-government.

Classification of subtypes of income is coded four characters.

For income from the collection of taxes, fees, regular payments for the use of subsoil (rentals), customs duties, customs duties and income from the collection of state duties Subspecies code is used for separate accounting of the amounts of tax (fee), penalties, monetary penalties (fines) for this tax (fee), therefore the taxpayer must independently select this code depending on the type of payment. At the same time, administrators of these incomes are obliged to inform payers of the full budget classification code in accordance with the following structure of the code for subtypes of income, in particular:

• 1000 - payment amount (recalculations, arrears and debt on the relevant payment, including canceled ones);
• 2100 - fines;
• 2200 - interest on the corresponding payment;
• 3000 - the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation.

Compulsory medical insurance: For insurance premiums for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund, it is carried out according to the budget income classification code 000 1 02 02101 08 0000 160 “Insurance contributions for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund”, the following codes of the subtype of budget income are used:

• - “Insurance contributions for compulsory health insurance of the working population received from payers”;
• - “Insurance contributions for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012)”;
• 2011 - “Penalties on insurance premiums for compulsory health insurance of the working population received from payers”;
• 2012 - “Penalties on insurance premiums for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012)”;
• 3011 - “Amounts of monetary penalties (fines) for insurance premiums for compulsory health insurance of the working population received from payers”;
• 3012 - “Amounts of monetary penalties (fines) for insurance premiums for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012).”

Pension Fund: Administration of payments received by the budget of the Pension Fund of the Russian Federation in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings" from insured persons and employers reflected in budget of the Pension Fund of the Russian Federation, carried out according to the classification code of budget revenues 000 1 02 02041 06 0000 160 “Additional insurance contributions for the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation” using the following codes of the subtype of budget income:

• - additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation;
• - employer contributions in favor of insured persons who pay additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation.

State registration: For the purpose of accounting for revenues administered by federal government bodies..., by type of income of budgets of income subgroups... 113 - income from the provision of paid services (work) and compensation for state expenses, ... the following codes of the subtype of budget income are used: - federal government bodies ... (For example, Fee for the provision of information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs).

Complete list of budget income subtype codes.

Classification of general government operations related to budget revenues is determined by a three-digit code (18 - 20 digits of the code for the classification of budget revenues of the Russian Federation) of the classification of operations of the general government sector, which provides for the grouping of operations according to their economic content, and is represented by the following positions:

• 110 - tax revenues;
• 120 - income from property;
• 130 - income from the provision of paid services;
• 140 - the amount of forced seizure;
• 150 - gratuitous receipts from budgets;
• 151 - revenues from other budgets of the budget system of the Russian Federation;
• 152 - receipts from supranational organizations and foreign governments;
• 153 - receipts from international financial organizations;
• 160 - insurance contributions for compulsory social insurance;
• 170 - income from operations with assets;
• 180 - other income;
• 410 - decrease in the value of fixed assets;
• 420 - decrease in the value of intangible assets;
• 430 - decrease in the value of non-produced assets;
• 440 - decrease in the cost of inventories.

On October 2, 2017, further changes in the procedure for filling out payment orders came into force. See what has changed and how to fill out the “101” field after October 2. Download samples of filling out payment slips, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. Some of the amendments came into force on April 25, 2017, the rest will take effect on October 2, 2017.

The main change is the new rules for filling out the “101” field. We will tell you below what codes to use when transferring taxes in 2017 and provide examples of payment orders.

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

On October 2, 2017, 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, download a sample 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.

		After 10/02/2017
	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual, with the exception of payment of customs duties
	Participant in foreign economic activity - legal entity	A participant in foreign economic activity is a legal entity, with the exception of the recipient of international mail

Who is affected by the changes from October 2, 2017

The new rules for filling out payment orders from October 2, 2017 do not apply to all payers. Changes apply to:

• Credit organizations;
• Russian Post branches;
• Companies receiving international mail.

All other payers continue to fill out the field code “101” as usual.

Important! The field code “101” for paying taxes, contributions and fees will not change from 10/02/2017.

How to fill out a payment form for taxes after 10/02/2017

Since the payer status for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders as usual.

Let us recall the codes that a company must use to pay taxes and contributions:

01 – payment of taxes, insurance premiums, fees by a legal entity;

02 – performance of duties as a tax agent;

09 – payment of taxes, insurance premiums, individual entrepreneur fees.

Look at a sample payment order for payment of VAT - by a taxpayer organization

See an example of a payment order when performing the duties of a tax agent

Look at a sample payment order for payment of VAT by an individual entrepreneur

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the “101” field of the payment order, which are used after 10/02/2017.

Status code	Decoding
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity
	tax agent
	federal postal organization that has drawn up an order for the transfer of funds for each payment by an individual, with the exception of payment of customs duties
	tax authority
	Federal Bailiff Service and its territorial bodies
	participant in foreign economic activity - a legal entity, with the exception of the recipient of international mail
	customs Department
	payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise, transferring funds to pay payments to the budget system of the Russian Federation (with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities)
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a notary engaged in private practice
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a lawyer who has established a law office
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - head of a peasant (farm) enterprise
	taxpayer (payer of fees for the performance by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual
	a credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals
	participant in foreign economic activity - individual
	participant in foreign economic activity - individual entrepreneur
	a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties
	organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
	credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual
	responsible member of a consolidated group of taxpayers
	member of a consolidated group of taxpayers
	Social Insurance Fund of the Russian Federation
	payer - an individual who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation, and other payments to the budget system of the Russian Federation (except for fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities)
	guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products
	founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case
	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
	participant in foreign economic activity - recipient of international mail

INSTRUCTIONS OF INFORMATION IDENTIFYING PAYMENT IN ORDERS FOR THE TRANSFER OF MONEY FOR PAYMENT OF TAXES, FEES AND OTHER PAYMENTS TO THE BUDGET SYSTEM
OF THE RUSSIAN FEDERATION, ADMINISTRATED BY TAX AUTHORITIES

1. These Rules establish the procedure for indicating information in details “104” - “109”, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation administered by tax authorities (hereinafter - taxes, fees and other payments).

2. These Rules apply to:

taxpayers and fee payers, tax agents, tax authorities;

territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) when drawing up orders for the transfer of funds to the account of the Federal Treasury body from other accounts opened by the Federal Treasury bodies, including:

When they transfer funds to the account of the Federal Treasury on behalf of participants in the budget process, legal entities (their separate divisions) who are not recipients of budget funds in accordance with the Budget Code of the Russian Federation (hereinafter referred to as non-participants in the budget process), who, in accordance with the legislation of the Russian Federation, Federations have opened personal accounts with the Federal Treasury in accordance with the established procedure;

When drawing up orders for the transfer of funds on behalf of the territorial bodies of the Federal Bailiff Service to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees and other payments at the expense of funds collected from him in the course of enforcement actions;

financial authorities of the constituent entities of the Russian Federation and financial authorities of municipalities (hereinafter - financial authorities) when drawing up orders for the transfer of funds from the accounts of financial authorities to the account of the Federal Treasury on behalf of participants in the budget process and non-participants in the budget process, to whom, in accordance with the legislation of the Russian Federation, open in accordance with the established procedure, personal accounts with a financial authority;

credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments accepted from payers - individuals;

organizing federal postal services when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments accepted from payers - individuals;

organizations and their branches (hereinafter referred to as organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts on taxes, fees and other payments on the basis of an executive document sent to the organization in the prescribed manner.

3. An order for the transfer of funds is drawn up only according to one budget classification code of the Russian Federation (hereinafter referred to as BCC).

In one order for the transfer of funds according to one budget classification code of the Russian Federation, only one value of the basis of payment, indicated in accordance with paragraph 7 of these Rules, can be filled in.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

4. If an order for the transfer of funds is indicated in detail “101” in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation, one of the statuses “09” - “14” and the simultaneous absence of a unique accrual identifier in the “Code” detail of the order to transfer funds, indicating the value of the TIN of the payer - an individual in the payer’s “TIN” detail is mandatory.
(paragraph introduced by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

When drawing up an order for the transfer of funds for the payment of taxes, fees, and other payments, information is indicated in details “104” - “109” and “Code” in the manner established, respectively, by paragraphs 5 - 12 of these Rules.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

If it is impossible to indicate a specific value of the indicator in the details “106” - “109” and “Code” of the order for the transfer of funds, zero “0” is indicated.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

Credit organizations (branches of credit organizations), federal postal service organizations when drawing up a payment order for the total amount with a register for the transfer of funds for the payment of taxes, fees and other payments accepted from individual payers, in details "104" and "105" payment order for the total amount with the register indicate the corresponding values, and in the details "106" - "109" and "Code" of the payment order for the total amount with the register indicate zero ("0").
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

Information about the unique accrual identifier, as well as the information specified in details “106” - “109” of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the corresponding details of the register generated for the payment order for the total amount with the register , in accordance with Bank of Russia Regulation N 384-P.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

Credit organizations (branches of credit organizations) when drawing 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, in details "104", "105" and "107" of the transfer order funds indicate the corresponding values ​​​​from the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details "106" and "Code" of the order for the transfer of funds indicate zero ("0").
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

5. In detail "104" of the order for the transfer of funds, the value of the BCC is indicated in accordance with the legislation of the Russian Federation, consisting of 20 characters (digits), while all BCC signs cannot simultaneously take the value zero ("0").

6. The detail “105” of the order for the transfer of funds indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or settlement included in the municipal formation in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter referred to as OKTMO), and consisting of 8 or 11 characters (digits), while all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”). In this case, the OKTMO code of the territory in which funds from paying taxes, fees and other payments are mobilized is indicated. When making a tax payment on the basis of a tax return (calculation), the OKTMO code is indicated in detail "105" in accordance with the tax return (calculation).
(as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

7. In detail “106” of the order for the transfer of funds, the value of the payment basis is indicated, which has 2 characters and can take the following values:

“TP” - payments of the current year;

“ZD” - voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees);

“BF” is the current payment of an individual - a bank client (account holder), paid from his bank account;

“TR” - repayment of debt at the request of the tax authority to pay taxes (fees):

“PC” - repayment of overdue debt;

“OT” - repayment of deferred debt;

“RT” - repayment of restructured debt;

“PB” - repayment by the debtor of debt during the procedures applied in a bankruptcy case;

“PR” repayment of debt suspended for collection;

“AP” - repayment of debt according to the inspection report;

“AR” - repayment of debt under a writ of execution;

“IN” - repayment of investment tax credit;

“TL” - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied in a bankruptcy case;

“ZT” - repayment of current debt during the procedures applied in a bankruptcy case.

If the value zero (“0”) is indicated in detail “106” of the order to transfer funds, the tax authorities, if it is impossible to clearly identify the payment, independently attribute the received funds to one of the above payment grounds, guided by the legislation on taxes and fees.

8. In detail “107” of the order for the transfer of funds, the value of the tax period indicator is indicated, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (“.”).

The indicator is used to indicate the frequency of payment of a tax payment or a specific date for payment of a tax payment established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annually or annually.

The first two digits of the tax period indicator are intended to determine the frequency of tax payments established by the legislation on taxes and fees, which is indicated as follows:

“MS” - monthly payments;

“KB” - quarterly payments;

“PL” - semi-annual payments;

"GD" - annual payments.

In the 4th and 5th digits of the tax period indicator, for monthly payments the month number of the current reporting period is indicated, for quarterly payments - the quarter number, for semi-annual payments - the half-year number.

The month number can take values ​​from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.

In the 3rd and 6th digits of the tax period indicator, a dot (“.”) is used as a separator.

The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.

When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled in with zeros (“0”). If the legislation on taxes and fees for the annual payment provides for more than one deadline for payment of the tax payment and specific dates for payment of the tax (fee) are established for each deadline, then these dates are indicated in the tax period indicator.

Samples of filling out the tax period indicator:

"MS.02.2013"; "KV.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".

The tax period is indicated for payments of the current year, as well as in the event of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (levy) for the expired tax period in the absence of a requirement from the tax authority to pay taxes (levies). The tax period indicator should indicate the tax period for which the tax payment or additional payment is made.

When repaying deferred, installment, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit in the tax period in in the “day.month.year” format, a specific date is indicated, for example: “09/05/2013”, which is interconnected with the indicator of the basis of payment (clause 7 of these Rules) and can indicate, if the indicator of the basis of payment has the value:

“TR” - the payment deadline established in the tax authority’s request for the payment of taxes (fees);

“PC” - the date of payment of part of the installment tax amount in accordance with the established installment schedule;

“FROM” - the date of completion of the deferment;

“RT” - the date of payment of part of the restructured debt in accordance with the restructuring schedule;

“PB” - the date of completion of the procedure applied in the bankruptcy case;

“PP” - date of completion of the suspension of collection;

“IN” is the date of payment of part of the investment tax credit.

In the case of making a payment to repay a debt under an audit report (“AI”) or an executive document (“AP”), zero (“0”) is indicated in the tax period indicator.

In case of early payment of the tax payment by the payer, the tax period indicator shall indicate the first upcoming tax period for which the tax (fee) must be paid.

9. In detail “108” of the order for the transfer of funds, the document number is indicated, which, depending on the value of the payment basis indicator, can take the following form, if the payment basis indicator has the value:

“TR” - number of the tax authority’s request for payment of tax (fee);

“PC” - number of the decision on installment plan;

“FROM” - number of the decision on deferment;

“RT” - number of the decision on restructuring;

“PB” - number of the case or material considered by the arbitration court;

“PR” - number of the decision to suspend collection;

“AP” - the number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;

“AR” - the number of the enforcement document and the enforcement proceedings initiated on the basis of it;

“IN” - number of the decision on granting an investment tax credit;

“TL” - the number of the arbitration court’s ruling on the satisfaction of the statement of intention to pay off the claims against the debtor.

When indicating the number of the corresponding document, the “No” sign is not affixed.

When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay a tax (fee) (the indicator of the basis of payment has the value “TP” or “ZD”), the document number is indicated in the indicator zero("0").
(as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

When drawing up an order to transfer funds to pay tax payments of a payer - an individual - a bank client (account holder) on the basis of a tax return (calculation), zero ("0") is indicated in detail "108".

When a credit organization (branch of a credit organization) draws 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, the number of the order for the transfer of funds is indicated in detail “108” of the order for the transfer of funds funds for which the funds have not been credited to the recipient.

10. In detail “109” of the order for the transfer of funds, the value of the date of the payment basis document is indicated, which consists of 10 characters: the first two characters indicate the calendar day (can take values ​​from 01 to 31), the 4th and 5th characters - the month ( values ​​from 01 to 12), characters from 7 to 10 indicate the year, in the 3rd and 6th characters a dot (“.”) is used as a separator.

At the same time, for payments of the current year (the value of the payment basis indicator is equal to “TP”), the document date indicator indicates the date of the tax return (calculation) submitted to the tax authority, namely the date of signing of the declaration (calculation) by the taxpayer (authorized person).

In the case of voluntary repayment of debt for expired tax (reporting) periods in the absence of a requirement from the tax authority to pay a tax (fee) (the value of the payment basis indicator is “ZD”), zero (“0”) is indicated in the document date indicator.

For payments for which payment is made in accordance with the tax authority’s requirement to pay a tax (fee) (the value of the payment basis indicator is “TR”), the date of the requirement is indicated in the document date indicator.

When repaying deferred, restructured debt, repaying debt suspended for collection, repaying debt at the request of a tax authority to pay a tax (fee) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit, when paying based on the results of tax audits , as well as when repaying debt on the basis of executive documents, the date of the document is indicated in the indicator of the date of the document, if the indicator of the basis for payment has the value:

“TR” - the date of the tax authority’s demand for payment of tax (fee);

“PC” - date of the decision on installment plan;

“FROM” - date of the decision to defer;

“RT” - date of the decision on restructuring;

“PB” - the date the arbitration court made a decision to introduce bankruptcy proceedings;

“PR” - date of the decision to suspend collection;

“AP” - the date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;

“AR” - the date of the writ of execution and the enforcement proceedings initiated on its basis;

“IN” - the date of the decision to provide an investment tax credit;

“TL” - the date of the arbitration court’s decision to satisfy the statement of intention to repay the claims against the debtor.

When a payer - an individual - a bank client (account holder) draws up an order to transfer funds to pay tax payments on the basis of a tax return (calculation), the date of submission of the tax return (calculation) to the tax authority is indicated in detail "109" or when sending a tax return by mail - the date of sending the postal item.

When a credit organization (branch of a credit organization) draws 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, the date of the order for the transfer of funds is indicated in detail “109” of the order for the transfer of funds funds for which the funds have not been credited to the recipient.

12. The “Code” detail of the funds transfer order specifies a unique accrual identifier consisting of 20 or 25 characters, while all characters of the unique accrual identifier cannot simultaneously take the value zero (“0”).

If there is no unique accrual identifier, the value zero (“0”) is indicated in the “Code” detail of the funds transfer order.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
(clause 12 as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

13. In the “Purpose of payment” detail of the order for the transfer of funds, after the information established by Bank of Russia Regulation No. 383-P, additional information necessary to identify the purpose of the payment is indicated:

1. bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees and other payments to the budget system of the Russian Federation, at the expense of funds collected from him during the enforcement actions, in the details “Purpose of payment” indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of the individual entrepreneur and in brackets - “IP”; surname, name, patronymic (if any) of the notary engaged in private practice, and in brackets - “notary”; surname, name, patronymic (if any) of the lawyer who established the law office, and in brackets - “lawyer”; surname, name, patronymic (if any) of the head of the peasant (farm) enterprise and in brackets - “peasant farm”; or the surname, first name, patronymic (if any) and address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of another individual whose obligation to pay taxes, fees, and other payments to the budget system of the Russian Federation is forced is executed, the date of the court decision and the number of the writ of execution;


2. organizations of the federal postal service when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation for each payment by an individual in the details “Purpose of payment” indicate information about the individual: last name, first name, patronymic (if any ) and the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of the individual and other information about the payer established by the legislation of the Russian Federation;


3. organization when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of the debtor - an individual to pay off debts on taxes, fees and other payments to the budget system of the Russian Federation, on the basis of an executive document sent to the organization in accordance with the established procedure, in the details “Purpose of payment” indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the address of the place of residence (registration) or place of stay (if the individual does not have a place residence); date of the court decision and number of the writ of execution; other information about the payer established by the legislation of the Russian Federation.

14. The presence of unfilled details in the order for the transfer of funds is not allowed.
(as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

In accordance with the Federal Law of July 3, 2016 No. 243-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance contributions for compulsory pension, social and medical insurance” (Meeting Legislation of the Russian Federation, 2016, No. 27, Article 4176; No. 49, Article 6844), as well as in order to improve automated procedures for processing information contained in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, I order:

a) in the preamble:

after the words “No. 44, art. 5646" add the words "; 2016, No. 49, art. 6844";

the words “as amended by the Bank of Russia Directive No. 3025-U dated July 15, 2013 “On amendments to the Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on August 14. 2013, registration No. 29387" replace with the words "as amended by the Bank of Russia Directive No. 3025-U dated July 15, 2013 “On amendments to the Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on August 14, 2013, registration No. 29387; Instruction of the Bank of Russia dated April 29, 2014 No. 3248-U “On amendments to Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on May 19, 2014, registration No. 32323; By Directive of the Bank of Russia dated May 19, 2015 No. 3641-U “On amending clause 1.21.1 of Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on June 11, 2015, registration number 37649; Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U “On amendments to Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on January 27, 2016, registration No. 40831” ;

after the words “No. 45, art. 5822" add the words "; 2014, No. 8, art. 814; No. 12, art. 1296; No. 15, art. 1755; No. 26, art. 3561; No. 36, art. 4869; No. 40, art. 5426; No. 46, art. 6355; No. 49, art. 6955; 2015, No. 2, Art. 491; No. 5, art. 838; No. 31, art. 4693; No. 38, art. 5286; No. 40, art. 5564; 2016, No. 2, Art. 325; No. 17, art. 2399; No. 28, art. 4741; No. 47, art. 6654; 2017, No. 12, art. 1732";

b) in paragraph 1:

in paragraph three, after the words “for payment of taxes, fees”, add the words “insurance contributions”;

in paragraph five, the words “(except for payments administered by tax and customs authorities)” should be replaced with the words “(except for taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments, administered by customs authorities)";

c) in paragraph two of paragraph 4:

after the words “registration No. 30408” add the words “; Instruction of the Bank of Russia dated July 14, 2014 No. 3323-U “On amendments to Appendix 9 to Bank of Russia Regulations dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration No. 33399; Instruction of the Bank of Russia dated 05.11.2015 No. 3839-U “On amendments to the Regulation of the Bank of Russia dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on 09.12.2015, registration No. 40044; Directive of the Bank of Russia dated November 17, 2016 No. 4199-U “On amendments to the Bank of Russia Regulations dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on December 7, 2016, registration No. 44614)” ;

after the words “in accordance with Bank of Russia Regulation No. 383-P, in this case” add the words “in the details “101” of the payment order the status “15” is indicated”;

d) paragraph 5 after the words “No. 29, Art. 4342" add the words ", art. 4376; 2016, No. 7, art. 916; No. 27, art. 4293, art. 4294; No. 52, art. 7482; 2017, No. 1, art. 12".

2. In Appendix No. 1 to the order:

a) paragraph two of paragraph 2 should be stated as follows:

“taxpayers and payers of fees, tax agents (hereinafter referred to as tax payers); payers of customs and other payments administered by customs authorities (hereinafter - payers of customs duties); payers of insurance premiums; payers of other payments to the budget system of the Russian Federation (hereinafter referred to as payers of other payments), tax authorities; Customs; management bodies of state extra-budgetary funds; legal or authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons fulfilling, in accordance with the legislation of the Russian Federation, the payer’s obligation to make payments to the budget system of the Russian Federation;”;

b) in paragraph nine of clause 3, the words “(registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration No. 33399)” should be replaced with the words “, registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration No. 33399; Instruction of the Bank of Russia dated 05.11.2015 No. 3839-U “On amendments to the Regulation of the Bank of Russia dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on 09.12.2015, registration No. 40044; Directive of the Bank of Russia dated November 17, 2016 No. 4199-U “On amendments to the Bank of Russia Regulations dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on December 7, 2016, registration No. 44614)” ;

c) in paragraph 4:

paragraph twenty-one should be supplemented with the following sentence:

“When repaying an individual’s debt, zero (“0”);”;

in paragraph twenty-two, delete the words “(indicate the abbreviated name)”;

add paragraphs twenty-three to twenty-seven with the following content:

“for legal entities - the name of the legal entity (the abbreviated name is indicated);

for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - “IP”, as well as the registration address at the place of residence or the registration address at the place of residence (if there is no place of residence) of the debtor - an individual. Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”, as well as the registration address at the place of residence or the registration address at the place of residence (if there is no place of residence) of the debtor - an individual. Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”, as well as the registration address at the place of residence or the registration address at the place of residence (if there is no place of residence) of the debtor - an individual. Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for other individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (if there is no place of residence) of the debtor - an individual. Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

paragraphs twenty-three - twenty-six shall be considered paragraphs twenty-eight - thirty-one;

“Legal or authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons in accordance with the legislation of the Russian Federation on taxes and fees, fulfilling the payer’s obligation to pay tax payments, insurance premiums and other payments, when drawing up orders for the transfer of funds, indicate in the details :

“TIN” of the payer - the value of the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" details of the payer;

“KPP” of the payer - the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. When fulfilling the obligation to pay payments for individuals, the payer’s “KPP” details indicate zero (“0”);

“Payer” - information about the payer - a legal, authorized representative or other person making the payment:

for legal entities - the name of the legal entity fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation;

for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - “peasant farm”;

for individuals - last name, first name, patronymic (if any) of the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation.”;

d) in paragraph 5:

in paragraph one, the words “bodies for control over the payment of insurance premiums” should be replaced with the words “bodies for managing state extra-budgetary funds”;

in paragraphs two and three, replace the words “insurance premium” with the words “insurance contributions”;

e) in paragraph 6:

paragraph ten should be supplemented with the words “(as amended by the Directive of the Bank of Russia No. 3540-U, the Ministry of Finance of Russia No. 10n dated January 22, 2015 “On amendments to the Regulations of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation dated February 18, 2014 No. 414-P /8n “On the peculiarities of settlement and cash services of territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation (municipalities) and management bodies of state extra-budgetary funds of the Russian Federation” (registered by the Ministry of Justice of the Russian Federation on February 17, 2015, registration No. 36071; Vestnik Banka Russia, 2015, No. 22) and these Rules";

add the following paragraphs:

“Bodies of the Federal Treasury, on behalf of participants and non-participants of the budget process in cases established by the legislation of the Russian Federation, when drawing up orders for the transfer of funds to the budget system of the Russian Federation for other persons, indicate in the details:

“TIN” of the payer - the value of the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled;

“KPP” of the payer - the value of the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled;

“Payer” - the name of the Federal Treasury body and in brackets - the name of the payer - participant and non-participant in the budget process who submitted the order (the abbreviated name is indicated).";

f) in paragraph 7:

in paragraph six, after the words “payer - individual”, add the words “or in the case of drawing up an order for the transfer of funds by a legal, authorized representative or other person, the TIN (if any) of an individual, the TIN of an individual entrepreneur, a notary engaged in private practice, a lawyer, who established the law office, the head of the peasant (farm) enterprise, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled, the last name, first name, patronymic (if any) of the legal, authorized representative or other individual who made the order for the transfer of funds,”;

add paragraphs eleven to fourteen as follows:

“KPP” of the payer - the value of the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled. When fulfilling the obligation to pay payments for individuals, the payer’s “KPP” details indicate zero (“0”);

“Payer” - the name of the credit organization (branch of the credit organization) transferring funds to the recipient’s account, and information about the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation: last name, first name, patronymic (if any) . To highlight information about the payer - an individual, the sign “//”;” is used;

g) in paragraph 9:

in paragraph two, replace the words “in payment of tax payments, insurance premiums and other payments (except for customs duties)” with the words “in payment of other payments (except for tax payments, insurance premiums and customs payments)”;

add the following paragraphs:

“When drawing up orders for the transfer of funds without opening an account, accepted from legal and authorized representatives or other persons fulfilling the payer’s obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment the following is indicated in the details:

“TIN” of the payer - the value of the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" details of the payer;

“KPP” of the payer - the value of the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation is fulfilled. When fulfilling the obligation to pay payments for individuals, the payer’s “KPP” details indicate zero (“0”);

“Payer” - the name of the federal postal service organization that transfers funds to the recipient’s account and information about the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation: last name, first name, patronymic (if any). To highlight information about an individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation, the sign “//” is used.”

3. In Appendix No. 2 to the order:

a) the name after the words “for payment of taxes, fees” should be supplemented with the words “insurance contributions”;

b) in paragraph 1:

after the words “in payment of taxes, fees” add the words “, including for the performance by tax authorities of legally significant actions, insurance premiums”;

c) in paragraph 2:

Paragraph two should be stated as follows:

“taxpayers and payers of fees, insurance premiums and other payments, tax agents, tax authorities, legal and authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons fulfilling, in accordance with the legislation of the Russian Federation, the payer’s obligation to make payments to the budget system of the Russian Federation ;";

paragraphs five, seven and eight after the words “taxes, fees” should be supplemented with the words “insurance contributions”;

paragraph nine, after the words “on taxes, fees”, add the words “, insurance premiums”;

d) in paragraph 4:

in paragraph one, replace the number “14” with the number “13”;

the second paragraph after the words “taxes, fees” should be supplemented with the words “insurance contributions”;

in paragraph four, the words “, federal postal organizations” should be deleted and after the words “taxes, fees” added with the words “, insurance premiums”;

paragraph five, after the words “in details “106” - “109””, add the words “, “Purpose of payment””;

add paragraph six as follows:

“If an order for the transfer of funds is drawn up by a legal, authorized representative or other person acting as a payer - an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise, an individual paying payments to the budget system of the Russian Federation, in the details “Purpose of payment” of the register generated for a payment order for the total amount with the register, information is indicated in accordance with the procedure provided for by these Rules.”;

“Credit organizations (branches of credit organizations), when drawing 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, indicate in the details of the order for the transfer of funds:”;

add the following paragraphs:

e) in paragraph 6:

the words “or a settlement that is part of a municipal entity” and the words “or 11” should be deleted;

after the words “from payment of taxes, fees” add the words “insurance contributions”;

f) paragraphs three and five of paragraph 7 after the words “on payment of taxes (fees)” should be supplemented with the words “insurance contributions”;

g) in paragraph 9:

the second paragraph after the words “on payment of tax (fee)” should be supplemented with the words “insurance contributions”;

in paragraph twelve, replace the words “sign “No”” with the words “number sign (“No”)”;

the thirteenth paragraph after the words “on payment of tax (fee)” should be supplemented with the words “insurance contributions”;

paragraph fourteen after the words “in payment of tax payments” should be supplemented with the words “insurance contributions”;

h) in paragraph 10:

paragraphs three to six, after the words “on payment of tax (fee”), add the words “insurance contributions”;

paragraph sixteen after the words “in payment of tax payments” should be supplemented with the words “insurance contributions”;

i) in paragraph 13:

The first paragraph should be amended as follows:

"13. The details “Purpose of payment” of the order for the transfer of funds indicate additional information necessary to identify the purpose of payment, in accordance with Bank of Russia Regulation No. 383-P and this Procedure: ";

in subparagraph one:

after the words “taxes, fees” add the words “insurance contributions”;

after the words “for payment of taxes, fees” add the words “insurance contributions”;

the words “forced execution” shall be replaced with the words “executed (forced execution)”;

subparagraph two should be stated as follows:

“2) organizing the federal postal service when drawing up orders for the transfer of funds without opening an account, accepted from legal and authorized representatives or other persons fulfilling the payer’s obligation to pay taxes, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the details “Purpose of payment” indicate:

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is being fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farm) farms - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for other individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence) ). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

subparagraph three after the words “on taxes, fees” should be supplemented with the words “insurance contributions”;

add the following subparagraphs:

“4) authorized representatives who, in accordance with the legislation on taxes and fees, fulfill the payer’s obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation in the details “Purpose of payment” indicate:

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is being fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farm) farms - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

5) legal representatives and other persons fulfilling, in accordance with the legislation on taxes and fees, the payer’s obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details “Purpose of payment” :

TIN and KPP of the person (for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, individuals only TIN) making the payment. This information is indicated first in the “Purpose of payment” details. To separate information about TIN and checkpoint, the sign “//” is used. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farm) farms - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) . To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

6) credit organizations when drawing up orders for the transfer of funds without opening an account, accepted from legal and authorized representatives or other persons fulfilling the payer’s obligation to pay taxes, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the details “ Purpose of payment" indicate:

TIN of the individual making the payment. This information is indicated first in the “Purpose of payment” details of the order for the transfer of funds. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

name of the taxpayer, payer of fees, insurance premiums and other payments to the budget system of the Russian Federation, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice, - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farmer) ) farms - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (if lack of place of residence)). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

7) credit institutions, when compiling a register formed for a payment order for the same amount as the register on the basis of an order for the transfer of funds generated by a legal, authorized representative or other person, indicate in the “Purpose of payment” detail:

TIN of the individual making the payment. This information is indicated first in the “Purpose of payment” details of the register generated for the payment order for the total amount with the register. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

surname, name, patronymic of the individual whose duty is performed (for an individual entrepreneur - surname, name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - surname, name, patronymic (if there is one) presence) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic ( if available) and in brackets - “peasant farm”). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used.”

4. In Appendix No. 3 to the order:

a) in paragraph 4:

“Credit organizations (branches of credit organizations), when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to recipients of funds and subject to return to the budget system of the Russian Federation, indicate in the details of the order for the transfer of funds:”;

add the following paragraphs:

in the details “104”, “105”, “107” and “Code” - the corresponding values ​​from the order for the transfer of funds, the funds for which are not credited to the recipient;

in the attribute “106” - zero (“0”).”;

b) in paragraph 6, delete the words “or a settlement that is part of a municipality” and the words “or 11”;

c) in paragraph 7:

add paragraph three as follows:

“PD” - passenger customs declaration;”;

add paragraph sixteen as follows:

""KB" - receipt of the recipient of international mail;";

d) in paragraph 9:

the fourth paragraph after the words “DE”, “DK”” should be supplemented with the words “,”PD””;

in paragraph five, replace the word “number” with the words “last 7 digits of the number”;

add paragraph thirteen as follows:

""KB" - the last 7 digits of the receipt number of the recipient of the international postal item;";

in paragraph fifteen, replace the words “sign “No”” with the words “number sign (“No”)”;

add the following paragraphs:

in detail “101” - in accordance with the Rules for indicating information identifying the person or body that issued the order to transfer funds to pay payments to the budget system of the Russian Federation, status indicator “27”;

in detail “108” - the number of the order for the transfer of funds, the funds for which are not credited to the recipient.”;

e) in paragraph 10:

Paragraph three should be stated as follows:

“DE”, “DK”, “PD” and “CT”, “KK” - date from the customs declaration number;”;

add paragraph eleven with the following content:

""KB" - date of receipt of the recipient of the international postal item;";

add the following paragraphs:

“When a credit organization (branch of a credit organization) draws 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, the details of the order for the transfer of funds indicate:

in detail “101” - in accordance with the Rules for indicating information identifying the person or body that issued the order to transfer funds to pay payments to the budget system of the Russian Federation, status indicator “27”;

in detail “109” - the date of the order for the transfer of funds, the funds for which are not credited to the recipient.”

5. In Appendix No. 4 to the order:

a) in the title, replace the words “payments administered by tax and customs authorities” with the words “taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities”;

b) paragraph 1 should be stated as follows:

“These Rules establish the procedure for indicating information in details “104” - “109”, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds to pay fees for legally significant actions, insurance premiums, and other payments to the budget system of the Russian Federation (with the exception of taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities) (hereinafter referred to as other payments).»;

c) in paragraph two of clause 2, the words “insurance contributions and” should be deleted;

d) paragraph two of paragraph 3 should be supplemented with the following sentence:

“If there is no BCC in the details “104” of the order for the transfer of funds, the value zero (“0”) is indicated.”;

e) in paragraph 4, the words “or a settlement that is part of a municipality”, the words “or 11” and the words “insurance contributions and” shall be deleted;

f) in paragraph 6:

in paragraph three, replace the words “signs “No” and “-”” with the words “number sign (“No”) and hyphen (“-”)”;

add paragraphs twenty-three to twenty-five as follows:

“"28" - a passport of a citizen of the Russian Federation, which is the main document identifying a citizen of the Russian Federation outside the territory of the Russian Federation, including containing an electronic storage medium;

“29” - certificate of provision of temporary asylum on the territory of the Russian Federation;

“30” - certificate of consideration of the application on its merits.”;

paragraphs twenty-three - twenty-six shall be considered paragraphs twenty-six - twenty-nine, respectively;

in paragraph twenty-eight, the words “insurance premiums and” should be deleted;

g) in paragraph 8:

in paragraph three, the words “insurance premiums and” should be deleted;

add paragraph four as follows:

“in detail “101” - in accordance with the Rules for indicating information identifying the person or body that issued the order to transfer funds to pay payments to the budget system of the Russian Federation, status indicator “27”;”;

in paragraph five, replace the words “in details “104” and “105”” with the words “in details “104”, “105” and “Code””;

h) in paragraph 9:

in subparagraph one, the words “insurance premiums and” and the words “insurance premium and” should be deleted;

in subparagraphs two and three, the words “(except for insurance premiums)” should be deleted;

in subparagraph four, the words “insurance premiums and” should be deleted.

6. In Appendix No. 5 to the order:

a) the second paragraph after the words “(payer of fees” should be supplemented with the words “, insurance premiums and other payments administered by tax authorities”;

b) paragraph four after the words “individual” should be supplemented with the words “except for payment of customs duties”;

c) paragraph seven after the words “legal entity” is supplemented with the words “except for the recipient of international mail”;

d) paragraph nine should be stated as follows:

""08" - payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise, transferring funds to pay payments to the budget system of the Russian Federation (except for taxes, fees , insurance premiums and other payments administered by tax authorities);";

e) paragraphs ten to thirteen, after the words “(payer of fees”, add the words “, insurance premiums and other payments administered by tax authorities)”;

f) paragraph fourteen should be stated as follows:

""13" - taxpayer (payer of fees for the performance by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual;";

g) paragraph fifteen should be deleted;

h) paragraphs sixteen - twenty-seven shall be considered paragraphs fifteen - twenty-six, respectively;

i) paragraph twenty-three should be stated as follows:

""23" - Social Insurance Fund of the Russian Federation;";

j) paragraph twenty-four should be stated as follows:

""24" - payer - an individual who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation, and other payments to the budget system of the Russian Federation (with the exception of fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities);”;

k) supplement with the following paragraphs:

“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.

When drawing up an order for the transfer of funds, legal, authorized representatives or other persons fulfilling, in accordance with the legislation of the Russian Federation, the payer’s obligation to make payments to the budget system of the Russian Federation, indicate the status indicator of the payer whose obligation is being fulfilled.”

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* As amended by orders of the Ministry of Finance of the Russian Federation dated October 30, 2014 No. 126n (registered with the Ministry of Justice of the Russian Federation on December 2, 2014, registration No. 35053; Rossiyskaya Gazeta, 2014, December 10) and dated September 23, 2015 No. 148n (registered with the Ministry of Justice of the Russian Federation on November 27, 2015, registration No. 39883; Official Internet portal of legal information http://www.pravo.gov.ru, December 2, 2015, No. 0001201512020002).

Document overview

The procedure for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system has been adjusted.

Thus, the provisions of the Tax Code of the Russian Federation are being implemented, according to which taxpayers are allowed to pay taxes, fees, insurance premiums and other payments to the budget by other persons. In this case, the latter do not have the right to demand the return of deposited amounts.

According to the amendments, when taxes are paid by another person, the payer’s “TIN” and “KPP” fields indicate the value of the TIN and KPP of the person for whom the tax is being paid.

If such an individual payer does not have a TIN, then zero (“0”) should be entered in this field, and the Unique accrual identifier (document index) should be entered in the “Code” field.

The payer's "KPP" field is filled in when paying tax for a legal entity. If the obligation to pay tax for an individual is fulfilled, zero “0” is indicated in this field.

When filling out the "Payer" field, you must provide information about the person who issued the payment order.

The specifics of filling out orders when transferring funds received from legal and authorized representatives or other persons performing the duties of the payer without opening an account are determined.

Changes have also been made to the rules for indicating information identifying a payment in orders for the transfer of funds for customs and other payments. The list of payment grounds indicated in detail “106” of the transfer order has been expanded. Includes passenger customs declaration and international mail recipient's receipt. The features of transferring amounts by credit institutions have been adjusted.

The reference apparatus has been clarified.

Issues regarding the application of the new rules have been resolved.