New status in field 101 of the payment order of the 2017 sample is filled in for contributions to the Federal Tax Service in accordance with the amendments to Order 107n. In all other cases, enter the number in field 108. What does field 108 of the payment order indicate in 2016? The document number indicator is indicated in field 108 and depends on the basis of the payment. The sample payment order form provides for entering information and the location of details on certain fields of the payment order. Accordingly, fill out field 106 in the 2016 payment order. Samples of payment orders with explanation of fields in 2018. Below we have presented a sample payment order in 2017. Sample of filling out a payment order for payment. Also, those who recorded SNILS in line 108 or can enter information in this line. Sample payment order in 2017, the fine with its help will be able to pay those who have deferred

If field 106 contains TR, then field 108 reflects the number of the tax request for payment. Below is a sample form for a payment order to the Social Insurance Fund in 2017, which was approved by the Bank of Russia. Filling out a payment order in 2017 sample, the rules are based on certain standards and. See ready-made samples of payment orders for personal income tax in 2017 for organizations with salaries and dividends, as well as for. You can download a transport tax sample for filling out a payment order for 2017 in this article. Sample payment order for personal income tax in 2017 wages. In field 108, the company fills in the document number that is the basis for the payment. SNILS in line 108 or identifier in field 22. Field 108 in a payment order from 2017 sample. The company fills in field 108. From February 6, 2017 details will change

In connection with the transfer of administration of insurance premiums to the Federal Tax Service in 2017, the rules for filling out payment orders have changed. Indication in the payment order KBK field 104, OKTMO code field 105 and UIN field 22. Below we have presented a sample payment order in 2017, which. I will post here samples of filling out payment slips in E for years, made using the free one. The procedure for filling out a payment order in 2017. Filling out a payment order in 2017: procedure, instructions and sample. Payer status.

Payment order - field 108 is filled in in case of transfer of tax, customs and budget payments or insurance contributions. This detail gives an idea of the document number on the basis of which the operation is performed. When making payments to suppliers and other counterparties, field 108 is not required to be filled in. How to correctly fill out this payment details in various situations, read our article.

What information does field 108 of the payment order contain in 2018-2019?

If funds are transferred by non-cash method to replenish the budget or extra-budgetary funds, then the information in field 108 may indicate not only the number, but also the type of document on the basis of which the payment was made.

Read more about non-cash payments in the article “Filling out a payment order in 2018 - 2019 - sample” .

The value of field 108 depends on the basis of the payment. If the current debt on taxes (insurance fees) is being repaid or we are talking about voluntary payment of arrears, the value 0 should be entered in field 108 of the payment order. In this case, the basis for payment (TP or PO) is indicated in field 106.

But in some cases, when transferring money to the budget, field 108 should be filled in, indicating the document number - the basis for the payment. To do this, it is necessary to have a document that obliges the taxpayer to repay the debt on the basis of decisions made by tax or judicial authorities. The document number must correspond to one of the following codes entered in field 106:

TR. Indicates a requirement issued by the tax authorities. If arrears are detected, the inspection has the right to send the taxpayer a document indicating the type of tax or insurance premium and the amount to be transferred. The debt repayment period is indicated in the request.
RS. Paying off debt in installments. In accordance with paragraph 3 of Art. 61 of the Tax Code of the Russian Federation, taxpayers who are unable to repay their debt to the budget on time can receive an installment plan. The tax authority may issue a permit allowing you to make the required payment evenly throughout the year. But for this it is necessary to provide compelling reasons (damage resulting from a natural disaster, seasonal nature of the work) with supporting documents. In addition, you will have to pay interest on the amount of debt not repaid on time (Clause 2 of Article 61 of the Tax Code of the Russian Federation).

ABOUT nuances receiving installments read Here .

FROM. Number of the decision to defer the current payment made by the tax authority. In some circumstances, entities are unable to pay the assessed tax in full on time. In this case, you can contact the inspectorate with an application for a deferred payment. Tax authorities are required to make an appropriate decision no later than 30 days.
RT. The number of the decision made by the tax authorities on restructuring is indicated. If an organization is unable to repay debts on taxes and penalties, it can take advantage of preferential conditions in accordance with the adopted debt repayment schedule.
PB. Case number regarding the decision made by the arbitration court. Sometimes disputes arise between taxpayers and regulatory authorities regarding the correctness of calculation and completeness of payment of budget obligations. If the arbitration court agrees with the demands of the tax authorities, the payer will have to transfer the missing amounts for taxes based on the decision made by the arbitration court.
ETC. The number of the decision to suspend collection is used when the payer repays this debt.
AP. This means the exit certificate number or desk audit, as a result of which additional taxes, penalties and fines were charged.
AR. Payment according to the number of the writ of execution issued as a result of the initiated case.

Since 2015, field 108 also indicates the numbers of the following documents on the basis of which the payment is made:

IN. The decision number on granting an investment tax credit is another way to change the deadline for paying taxes. In addition to deferment of payment, it carries some features of budget lending with subsequent payment of accrued interest and principal. The period of use of the funds can be up to 10 years. Often used when calculating income tax.
TL. The number of the arbitration court ruling that satisfies the application for repayment of claims against the debtor is indicated.

What document numbers are indicated when making customs payments?

In the case of customs transfers, field 108 can take numeric values when the following payment grounds are indicated in field 106:

DE or CT. The last 7 digits of the customs declaration are written down.
BY. The existing customs receipt order number is indicated.
ID. The number of the executive document serving as the basis for payment is indicated.
THAT. Applies if customs duties are paid upon request.
IN. The number of the collection document is indicated.
DB. Number of the document created by the accounting department of the customs authorities.
KP. The number of the current agreement between large taxpayers when paying centralized payments is indicated.

Filling field 108 with numbers indicating the numbers of documents on the basis of which the payment is made is possible only if there are certain statuses in field 101 of the payment.

Read about the payer statuses in the payment here material .

NOTE! The number sign (No.) is not indicated in field 108.

Filling out field 108 based on data about an individual

According to Appendix 4 to Order of the Ministry of Finance dated November 12, 2013 No. 107n by an individual (status 24), when paying insurance fees to the social insurance fund, in field 108 the digital 2-digit designation of the document - the individual’s identifier is indicated, and then its number is entered if the payment is transferred to an individual :

by the post office (status 03 in field 101) when drawing up an order to pay insurance premiums or other payments on behalf of an individual;
by the employer (status 19 in field 101) when drawing up an order to pay the employee’s debt to the budget, withheld from his salary on the basis of an executive document;
credit institutions (status 20) when transferring funds to pay insurance premiums or other payments accepted from individuals.

The following citizen identification cards are used:

passport of a citizen of the Russian Federation (01);
birth certificate issued by the registry office or other municipal authorities (02);
seaman's passport (03);
document confirming the identity of the military personnel (04);
military service ticket (05);
temporary certificate of citizenship of the Russian Federation (06);
certificate of release (07);
identity document of a foreign national (08);
issued residence permit (09);
document for temporary residence of stateless persons (10);
refugee certificate (11);
issued migration card (12);
passport confirming USSR citizenship (13);
SNILS card (14);
driver's license (22);
document confirming vehicle registration (24).

Numerical values in field 108 are entered using the separator character “;”. For example, RF passport 5800 No. 111222 in field 108 will be designated as follows: 01;5800111222.

Results

Field 108 of the payment order is filled in only if payments are transferred to the budget. In this detail it is necessary to display the document number - the basis of the fiscal (judicial) authority or the document number - the identifier of an individual in cases established by law.

Tax document number (field 108) in the payment order

In Russian payment practice, they are widely used non-cash payments. The leading place in their structure is occupied by the payment system. The specified instrument is a written order to the bank to transfer a certain amount from the client’s account in favor of the addressee. A necessary condition for a credit institution to execute an order to transfer money is the correct and proper execution of field 108 of the payment order and other sections of the form.

Payment order

According to the requirements of domestic rule-making acts, a payment order is one of the ways to make non-cash payments.

The general procedure and methods for preparing the above document have been developed by the Central Bank Russian Federation in Regulations dated June 19, 2012 N 383-P.

In this act, the Central Bank of Russia not only described the procedure and methods for generating a document on non-cash payment, but also developed and approved an official payment form. This form is used everywhere in the Russian Federation and cannot be replaced by any form.

Among other details of the approved form, column 108 should be filled out.

When filling out the instructions for transferring money, it is important to remember that field 108 of the payment order is formed only when paying in favor of the Russian budget system. This rule directly follows from the content of clause 4 of Appendix No. 1 to the Regulations dated 06/19/2012 N 383-P. Entering information into this section when making other payments may result in the credit institution refusing to make the transfer.

Document number in the payment order

The Ministry of Finance of the Russian Federation, by its Order No. 107n dated November 12, 2013, introduced the Rules for indicating information when making payments to the budget system of the Russian Federation.

If funds are paid by the enterprise to the Russian budget system voluntarily, then in section 108 an indicator of “0” should be entered. In the case of similar actions performed by an individual, the corresponding value is indicated as zero.

As a conclusion, it should be noted that the formation of section 108 is mandatory.

Payment order - field 108 must be filled in when fulfilling budget and customs obligations along with other required fields. Field 108 is filled in in addition to field 106. If the payment is not of a budget nature, then these fields do not need to be filled in.

What does field 108 of a payment order indicate in 2016?

Field 108 in the payment order must be filled in if transfers are made for budgetary, extra-budgetary and customs purposes. This field reflects information about the document number - the basis for making the payment, and in some cases it is necessary to put the code of the type of document indicated before the number.

How to fill out a field for tax transfers

If the transfer involves payment of current regular tax obligations or self-identified arrears on a voluntary basis, then a zero value is entered in column 108, and in column 106 you must indicate “TP” (current payment) or “ZD” (debt).

It’s a different matter if the payment is made on the basis of document decisions prepared by tax authorities or the court. Then in column 108 you need to enter the number of the basis document (and you do not need to write the symbol No). Column 106 is also filled out depending on the type of base document, for which the use of special code abbreviations is provided.

The following options for filling out column 106 are possible:

“TR” is used if the tax authorities discovered an underpayment in the obligations and demanded the payer to pay off the tax debt. This document must indicate the name of the tax, the exact amount of the arrears and the deadline for payment.
“RS” means paying the debt in installments, in installments. To do this, the payer must obtain permission from the tax authorities, which will allow tax payments to be distributed within the annual period. It should be noted that in order to obtain such permission from the tax authorities, you must have serious reasons that actually create a difficult situation for the timely transfer of tax obligations (force majeure, seasonality in income generation) and documents confirming such events.
“OT” is written if the tax authorities decide to grant a deferment tax liability. To do this, the payer must submit an appropriate application requesting a deferment, and the tax authorities will accept the document and make a decision within a month from the date of filing the application.
“RT” means that the tax authorities have made a decision to restructure the debt. The process of building preferential planning for tax payments can be started if the payer does not have enough funds to pay the tax, and there is also a compelling justification for the current situation.
“PB” is written when the debtor pays the obligations identified and transferred during the bankruptcy process.
“PR” is indicated if there is a court decision to suspend the debt collection procedure, and the payer transfers this amount.
“AP” is indicated when paying tax penalties after the fact tax audit on the basis of the final report drawn up by the tax authorities.
“AR” is written when paying a debt on the basis of a writ of execution by a court decision.
“IN” is indicated if the organization has provided the opportunity to use an investment tax credit. Such an instrument actually means the opportunity to delay the time of payment, but for such conditions you need to pay additional interest. To obtain a loan, it is necessary that business activities are carried out for certain purposes named by the state - research projects, socio-economic services, fulfillment of state defense orders. The loan term can be significant: for ordinary payers the maximum term is 5 years, and for those located in the development area - up to 10 years. This procedure is widely used when paying income taxes, but can also be applied to regional and local tax obligations.
“TL” is applied when the debt is repaid by a third party (for example, a founder, a participant in bankruptcy proceedings, a legal successor of a bankrupt organization).

IMPORTANT! When filling out an order to transfer funds to the budget, you must also fill out column 101, indicating the status of the payer.

How to fill out the field for customs transfers

If an organization needs to make a customs payment, then it will have to follow a similar scheme for filling out the fields of the payment order. That is, you also need to fill out columns 106 (type of basis document) and 108 (number of the corresponding document).

The types of supporting documents in field 106 can be the following:

“DE” means a customs declaration, then in field 108 you need to enter the final 7 characters of the declaration number;
“CT” is an adjustment document of the declaration, 7 characters are also written in field 108;
“PO” - receipt document-order;
"ID" - executive document;
“IP” - collection order;
“TU” - the stated requirement;
“DB” is a document drawn up by customs accounting officers;
“KP” is an agreement on the procedure for paying customs duties by large payers.

When making customs payments, it is also necessary to fill in field 101.

How to fill out field 108 based on documents of an individual

If, when transferring payments, it is necessary to indicate information about individuals(for example, when translating Money to insurance funds), then the accountant in column 108 must first enter a two-digit code for the type of document, and then indicate the number of this document. After specifying the code, you should put the symbol “;” and then enter the document number.

For example, you need to indicate your SNILS number. In this case, the filled field 108 looks like this: “14;05795399420”.

There are the following document codes that reflect the data of individuals:

general Russian passport - code “01”;
birth certificate - code “02”;
identification card of a maritime service employee - code “03”;
military personnel ID - code “04”;
military ID - code “05”;
temporary document confirming Russian citizenship - code “06”;
document on release from prison - “07”;
identification foreign citizen- code “08”;
residence permit - code “09”;
document issued to stateless persons - code “10”;
document issued to a refugee - code “11”;
migration card - code “12”;
Soviet passport - code “13”;
pension certificate - code “14”;
driver's license - code "22";
vehicle registration certificate - code “24”.

Repayment of budget obligations for legal entities possible only by bank transfer by debiting from a current account. When transferring funds using the Internet banking service, accountants often experience difficulties in preparing a payment order. Field 106 (payment purpose) may raise many questions, especially since the rules for filling it out have changed since 2015 (new “IN” and “TL” have been added to the list of acceptable designations). It is also not easy to fill out field 108, where you need to correctly enter the document number indicating codes depending on the type of base document.

It is worth noting that obligations on budget payments are considered fulfilled only after the receipt of funds in the appropriate accounts. Thus, if the payer fills out the payment document incorrectly, then there is a possibility that the money will not reach its intended destination, and the tax (fee, customs payment) will be considered unpaid. In this case, there is no fine, but penalties will apply for each day of delay. Therefore, it is important that all fields are filled out correctly in order to avoid subsequent financial losses and claims from regulatory authorities.

Starting April 25, accountants will begin filling out payment orders in a new way. changed the Rules for filling out payment slips. The changes resolved the ambiguous issue in filling out field 101 “Payer Status”, and also concern the rules by which payments are filled out by third parties. For example, let’s take the Almaz company from the city of Buya. And here are the basic rules for the lines of the payment order.

Where to get the payment order form-2017

The form of payment order No. 0401060 itself has not changed and is taken from Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. The filling rules, which were changed by order No. 58n, were approved by the Ministry of Finance in order No. 107n dated November 12, 2013.

Payment order 2017 with explanation of fields

To begin with, we will present the payment order form 2017 with an explanation of the fields, so that it will be clearer where to put what.

Sample of filling out a payment order 2017 according to the new rules

The Almaz company transfers UTII to the budget for the first quarter of 2017. In the information about receiving the payment, she indicates the information of her tax office.

Sample of filling out payment form 2017 can be downloaded.

Details of the Federal Tax Service in the payment order:

TIN (field 61);
Checkpoint (field 103);
name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu, Kostroma Region (IFTS of Russia No. 2 for the city of Buyu) (field 16);
name and BIC of the bank, account number (fields 13, 14, 17). In this case, the company does not enter the recipient's Bank account in field 15.

The Almaz company pays UTII for itself and enters code 01 in field 101. If the organization acted as a tax agent, it would indicate code 02.

Important! Field 101 and insurance premiums 2017 According to the new rules, when transferring insurance premiums for their employees, companies must enter the payer status “01” in field 101. Before the release of Order No. 58n, tax officials said to enter code “14”. Forget about it when transferring insurance premiums.
Individual entrepreneurs, paying contributions both for themselves and for their staff, will enter code 09 in field 101. To transfer contributions for “injuries,” code 08 must be used.

How to indicate the organization’s details in a payment order-2017:

name of the company or its separate division (field 8);
TIN (or KIO - for a foreign organization) (field 60);
Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
name of the bank in which the account is opened, BIC of the bank, number of the correspondent account and company account (fields 9, 10, 11, 12).

Payment details
It is very important to correctly enter information about the tax that is transferred to the budget into the payment order. “Almaz” does not have any fines for imputation, pays on time and enters the amount of tax payable in field 7.
What payment information to enter:

priority of payment (for taxes and contributions - 5);
payment code (0 or UIN, which is specified in the inspectors’ request) (field 22);
purpose of payment (field 24);
payment amount (field 7).

In the payment order, enter the document number, which is the basis for the transfer of funds: field 108. For current payments, this is 0. Also enter the date of the document (field 109) in the format DD.MM.YYYY. This is, for example, the date of the declaration on the basis of which the tax was calculated.

Important! KBK and OKTMO BCC in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The OKTMO territorial code (field 105) consists of 8. All of them cannot be zeros. The TIN cannot contain zeros in the first two characters - these are changes to the rules for filling out payment slips in 2016.

How to fill out a payment order-2017 when paying by third parties

Taxes and contributions for the company can be transferred not only by it, but also by another organization or individual (for example, a founder or director). This is provided for by the rules for filling out payment slips, which have been in effect since April 25, 2017. Here they are:
. in the fields “TIN of the payer” and “KPP of the payer” enter the details of the company for whom the money is being transferred;
. in the “Payer” field - the data of the person who transfers the funds;
. in the “Purpose of payment” field (field 24) - TIN and KPP (for individuals only TIN) of the person who pays, then put the sign “//” and write the name of the payer of taxes or contributions;
. field 101 “Payer status” - the status of the person for whom the funds are transferred: 01 - for companies, 09 - for individual entrepreneurs, 13 - for individuals).

What to do if an error was found in the 2017 payment order

Let's assume that the Almaz company made a mistake and, instead of KBK for paying taxes, indicated KBK for paying penalties. Not everything is lost. You can write a letter to the tax office to clarify the details of the payment order. Here is a sample of it.