How to fill in the payment basis and other details in the transport tax payment form
All payment orders for the transfer of taxes are issued according to the uniform rules described in the order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details...” dated November 12, 2013 No. 107n.
If you have never had to fill out payment orders, this order needs to be studied in detail. The materials on our website will also help in this matter.
You can find out detailed information about each payment order detail for tax payment from this article.
When regularly processing payment orders for the payment of the same tax, there are no problems with most payment details: the data about the payer (name, TIN, KPP, status) and his bank, as well as the details of the recipient and his bank, remain unchanged. If the company has not changed its registration data, it can fill out the transport tax payment for the year without changing most of the details.
But a separate part of the information in the payment document needs to be given special attention. Each new payment slip must be assigned a number, the date and payment amount must be changed. It is also necessary to check when issuing a payment order for the payment of transport tax for the year the basis of the payment and its purpose , KBK, tax period.
Attention! In 2021, there have been changes in filling out bank details in payment orders for paying taxes. From 05/01/2021, be sure to fill out field 15 “Current account number”; the Treasury account and the name of the bank have also changed. The period from 01/01/2021 to 04/30/2021 is transitional. Those. Payments will be processed with both old and new details. For all the details, see our material.
Below are the details of the payment order, which must be carefully checked before sending the order to the bank (the numbers in the figure indicate the field numbers of the payment order in accordance with Order No. 107n):
How the specified details are placed in the payment order for the payment of transport tax , see the figure:
On our website you will find samples of payment orders for fulfilling various tax and other obligations:
- “Payment order for salary advance - sample”;
- “Payment order to bailiffs - sample”.
EXPLANATIONS from ConsultantPlus: Starting with the reporting campaign for 2021, the procedure and deadlines for payment of transport tax by legal entities are changing. There is no need to submit a transport tax return for reporting for 2021 (Part 9, Article 3 of Federal Law No. 63-FZ of April 15, 2019). However, if you use tax benefits, you must declare them to the tax authority... In the Ready-made solution from K+ experts you will find explanations on the new rules for paying and declaring taxes from 2021. If you do not have access to the K+ system, get a trial online access for free.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one. Field 3 – number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4 – date. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5 – type of payment. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6 – amount in words. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7 – amount. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8 – payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.
Field 9 – account number. This refers to the payer's account number (20-digit combination).
Field 10 – payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11 – BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12 – correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13 – beneficiary bank. The name and city of the bank where the funds are sent.
Field 14 – BIC of the recipient's bank. Fill in the same way as clause 11.
Field 15 – recipient's subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16 – recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17 – recipient's account number. 20-digit account number of the recipient of the funds.
Field 18 – type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19 – payment term. The field remains empty.
Field 20 – purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21 – payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
Field 22 – UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.
Field 23 – reserve. Leave it blank.
Field 24 – purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43 – payer’s stamp. Placed only on a paper version of the document.
Field 44 – signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45 – bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order. Field 60 – payer’s tax identification number. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61 – recipient’s TIN. Similar to paragraph 28.
Field 62 – date of receipt at the bank. Fills the bank itself.
Field 71 – write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101 – payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail. Field 102 – payer checkpoint. Registration reason code (if available) – 9 digits.
Payment order not executed: what to do
The company issued a payment order for the payment of transport tax in accordance with all the rules and sent it to its bank. But it turned out to be unfulfilled and/or returned back. Cases when the obligation to pay tax is not considered fulfilled are listed in paragraph 4 of Art. 45 Tax Code of the Russian Federation:
In such a situation, you need to urgently take action (to find funds, re-issue the payment order or re-transmit the tax), otherwise the tax will not be received into the budget on time and you will have to pay a fine and penalties for late payment.
IMPORTANT! The UFC account number can now be clarified by submitting an application for clarification of payment. See below for more details.
How the amount of penalties for non-payment (late payment) of transport tax is determined is discussed in this material.
General rules
All taxpayers, including budgetary and non-profit organizations, are required to pay a special road tax for each vehicle. Moreover, not only cars, but also water, air and other types of vehicles are accepted for registration. The general list and characteristics of taxable objects are enshrined in Art. 358 Tax Code of the Russian Federation.
It is worth noting that the obligation to pay the budget remains, even if the car is not used. For example, a car is broken and requires major repairs. You will still have to pay for it until the car is deregistered by the traffic police.
Payment (transport tax 2020) for legal entities is drawn up once a year, unless otherwise established by regional authorities. Let us immediately make a reservation that the frequency of toll payments is established by the legislative authorities of the region. If reporting periods and mandatory advance payments are approved in a constituent entity of the Russian Federation, then funds will have to be transferred to the budget quarterly. A ready-made sample payment slip for transport tax 2021 for advance calculations is presented below.
Let us note that Russian President Vladimir Putin proposed abolishing the toll. Read about what will change this year in relation to transport fees in the article “Will the transport tax be abolished in 2021”.
Transport tax fell into unclear payments: what to do
Various errors may be made in the payment order: in the BCC, tax period, payer status and other numerous details. If the error did not creep into the name of the recipient's bank, other errors cannot lead to non-payment of tax (see, for example, letter of the Ministry of Finance of Russia dated January 19, 2017 No. 02-02-07/1/2145).
Re-transfer of tax is not required here, but the payment must be clarified. The procedure for this procedure is described in paragraph 7 of Art. 45 of the Tax Code of the Russian Federation. The taxpayer is required to submit an application to the tax authorities with a request to clarify the erroneous details. The controllers are required to inform the taxpayer of their decision on this application within 5 days from the date of its acceptance. At the same time, they have the right to request a paper copy of the payment order from the bank. Bankers have 5 days to submit a payment document upon request of the inspectorate.
How to write an application for clarification, how to send it to the Federal Tax Service, as well as other nuances of clarifying a tax payment, are described in this article.
From January 1, 2019, tax officials can also clarify errors in the Federal Treasury account without repeated payments and refunds (Law No. 232-FZ dated July 29, 2018), if the following conditions are met:
- no more than 3 years have passed since the date of tax transfer;
- the money ended up in the budget, despite an error in the payment order (this can be found out by checking with the tax authorities);
- clarification of payment will not lead to arrears.
If the taxpayer himself discovers an error in the treasury account, he needs to write an application to clarify the payment. If the tax authorities discover this error, they will clarify the payment themselves and without an application.
Changes in 2021
From June 1, 2021, new codes must be indicated on salary transfer slips.
The code must be indicated not only when paying wages, but also when transferring other income (for example, payments under a GPC agreement), as well as payments from which debts cannot be collected. So, in field 20 of the payment order you need to provide the code for the type of income payment. Moreover, for wages, benefits and compensation amounts there are different codes, which are approved by the Bank of Russia (“1”, “2” and “3”).
- “1” – when paying wages and transferring other income (for example, payments under a GPC agreement), for which a restriction has been established for the deduction of debts;
- “2” – when transferring amounts from which debts cannot be collected (with the exception of compensation for harm to health and compensation from budgets for citizens injured in radiation and man-made disasters);
- “3” – when paying amounts that are exceptions mentioned above.
Results
In the payment order for the payment of transport tax for 2021, you must indicate the amount of tax calculated independently (and then check with the notification from the Federal Tax Service), the current BCC, the tax period (in the format ГД.00.2020) and other details required for tax payments.
A payment order with errors must be clarified by submitting an application to the Federal Tax Service. Failure to timely issue a payment order for the transfer of transport tax may result in penalties. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Payment order bank 2019-2020
Payment orders are classified as bank documentation. In 2019, payment bills are formed according to the unified form 0401060, which is given in Appendix 1 to Bank of Russia Regulation No. 2-p dated October 3, 2002.
Sample payment order with field numbers
The fields of the payment slip must be filled out in the order approved by the Bank of Russia Regulations dated June 19, 2012 No. 383-P. At the same time, special filling out rules are established for payments for taxes, contributions and other similar payments. Fields 101-109 should be filled out in accordance with the provisions of Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
