How to pay a fine to the tax office

Rules for issuing a payment order to pay a fine

The main regulatory document defining the procedure for filling out payment slips is Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n (Appendix 2). Let's look at the main points.

1. Detail 104 indicates the KBK (20-digit budget classification code), which can be found from the list approved by the Ministry of Finance for the corresponding year. It should be noted that, according to paragraph. 7 p. 4 sec. II of the same order, for fines the income subtype code 3000 is used (14–17 digits of the code).

NOTE! From 05/01/2021, be sure to fill out field 15, which indicates the account number of the recipient's bank (the number of the bank account included in the single treasury account (STA)). From this date, the details of the Treasury accounts and the name of the recipient bank also change. The period from 01/01/2021 to 04/30/2021 is transitional. Those. The bank will accept payments with both old and new details. This follows from the letter of the Federal Tax Service of Russia dated October 8, 2020 No. KCh-4-8/16504. See here for details.

For example, KBK:

• for a fine related to income tax credited to the federal budget: 182 1 0100 110;
• fine related to income tax credited to the regional budget: 182 1 0100 110;
• fine related to personal income tax: 182 1 0100 110.

For the KBK for paying fines for all types of taxes, see the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Remember that the BCC for arrears, penalties and fines for the same tax are different, which means you need to issue separate payments to pay them.

The amount of fines can be found in the article “Responsibility for tax offenses: grounds and amount of sanctions .

1. In detail 105, OKTMO is filled in - the code of the territory of the municipality where funds from paying fines are collected.
2. Requisite 106 - value of the payment basis - 2 letters. In case of payment of a fine, the letters TR are used (which means a requirement when the tax office issued this document under Article 69, 101.3 of the Tax Code of the Russian Federation).
3. Props 107 (tax period) has a value of 0.
4. Detail 108 indicates the requirement number; the symbol No. does not need to be inserted.
5. Indicator 109 contains the date of the document, the number of which is reflected in detail 108, in the format “DD.MM.YYYY”.
6. Detail 110 has not been filled in since January 1, 2015 (this is due to the fact that clause 11 of Order No. 107n was canceled by Order of the Ministry of Finance No. 126n dated October 30, 2014).
7. The “Code” detail indicates a unique accrual identifier (UIN); it must be contained in the tax demand that it made for payment of fines. If this code is not present, then 0 is entered.

IMPORTANT! When composing or reproducing a payment order on paper, you can fill out the code on 2 or more lines.

1. The “Purpose of payment” detail must contain the following information: type of payment and its basis.
2. Details “Payment order” — 5.
3. Props 101:

• when paying fines for yourself: 01 - for legal entities, 09 - for individual entrepreneurs;
• for payments made as a tax agent: 02.

For information about filling out a payment order online, read the article “Where you can fill out a payment order online .

You can download the payment order form on our website.

Tax penalty payment

Payment orders are issued according to the rules established by Order of the Ministry of Finance dated November 12, 2013 No. 107n.
Let's look at the features of payment for a tax penalty. Let's start with the code KBK. It is indicated in detail 104. The twenty-digit KBK code is taken from Appendix 6 to Order of the Ministry of Finance dated July 1, 2013 No. 65n. If we make a payment to the tax office, we need to select codes that start with 182

For tax penalties 14-17 (subtype of income), the code numbers are 3,000.

For example, BCC for fines related to income tax have the following values:

• to the federal budget - 182 1 0100 110,
• to the regional budget - 182 1 0100 110.

note

Separate payment orders must be issued for different BCCs for the same tax.

When paying a fine, in field 106 of the payment slip (basis of payment), write 2 letters - TR. This means that the payment is made based on the requirement made by the inspection. In field 108 indicate the number of this requirement, and do not put the “No” sign. Indicator 109 contains the date of the requirement, the number of which is reflected in detail 108. The date format is “DD.MM.YYYY”.

Props 107 (tax period) has a value of 0.

Field 110 (payment type) is not filled in (Order of the Ministry of Finance dated October 30, 2014 No. 126n).

In the “Code” detail indicate the unique accrual identifier (UIN). It must be included in the tax demand for payment of a fine. If there is no UIN, enter 0.

Field "Payment order" - 5.

Field 101:

• when paying fines for yourself: 01 - for legal entities,
• 09 - for individual entrepreneurs;

Sample of filling out a payment order to the tax office in 2020–2021

Example

An on-site inspection was carried out at Zvezda LLC. Based on the audit report, a decision was made that the organization underpaid income tax. Based on the decision that has entered into force, the organization sent a demand No. 18-52/45678 dated 02/07/20XX for payment of arrears, penalties and a fine. UIN specified in the request: 12345678912345678912.

Let's consider how the payment order will be filled out in this case (if necessary, you will be able to submit a payment order to pay the fine in 2020-2021).

For details of filling out payment orders to pay a fine at the request of the tax inspectorate or according to a tax audit report, see ConsultantPlus. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

KBK

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

Basis of payment

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

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

Document number and date

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

Code

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

OKTMO

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

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

Next you can

How to issue a payment order to pay a fine on contributions

The option for filling out a payment form to pay a fine on contributions depends on who issued the sanctions:

1. Federal Tax Service, due to late submission of reports;
2. FSS for late payment of accident contributions.

Let's take a closer look.

If a taxpayer fails to submit reporting on contributions on time, he or she will be subject to sanctions in the amount of 5% of the amount of contributions for each month of delay, but not more than 30% of this amount and not less than 1 thousand rubles.

The algorithm for filling out a payment form for a fine is similar to the procedure established for tax fines, with the exception of the KBK. In 2020-2021, the following codes should be indicated:

At the same time, the fine amounted to 1 thousand rubles. should be distributed among the KBK in proportion to the tariffs (letter of the Federal Tax Service dated 05.05.2017 No. PA-4-11/8641):

1. to the Pension Fund of Russia 733.33 rubles. (22 / 30 * 1000);
2. in FFOMS 170 rub. (5.1 / 30 * 1000);
3. in the Social Insurance Fund 96.67 rubles. (2.9 / 30 * 1000).

Since April 2021, NSR entities have been paying contributions at reduced rates. What exactly, ConsultantPlus experts explained. Study the material by getting trial access to the K+ system for free.

The FSS also has the right to impose penalties for late submission of Form 4-FSS (5% of the amount of contributions, but not less than 1 thousand rubles and no more than 30%) or for violating the procedure for submitting the form (200 rubles).

The procedure for filling out a payment form is slightly different from that established for tax fines:

1. Fields 106 – 109 are not filled in;
2. KBK — 393 1 0200 160

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

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

Recipient details

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

Purpose of payment

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

Results

The rules for filling out payment order details for paying fines are listed in Appendix 2 to Order No. 107n of the Ministry of Finance of the Russian Federation. The payment for the fine must be filled out correctly, otherwise the bank may not accept it. And in case of errors in the details that are significant for crediting the payment, the Federal Tax Service may classify it as unclear.

If you doubt the correctness of filling out the details of the payment order, then remember that the Tax Code of the Russian Federation in paragraph 6 of Art.
32 obligated the tax authorities to provide all the necessary information to fill out orders for the purpose of paying taxes, fees, penalties and fines. Therefore, you can request all the necessary information from your tax office. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Procedure for paying fines

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

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

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

KBC on fines to the tax office

When filling out a payment order, you must correctly indicate the KBK code. It is important to use the current code that is valid in the year the fine debt is repaid. The BCC for current payments to pay off tax obligations and for transfers of penalties will be different. For example, in 2021:

• when filling out a payment slip for income tax for the billing period, enter code 18210102010011000110;
• when paying a fine for personal income tax, the BCC has the form 18210102010013000110;
• if the fine is assigned to an individual entrepreneur applying the general taxation regime, the code will be 18210102020013000110.

A complete list of current BCCs in 2021, including fines, can be found in this article.