Sample of filling out a payment order for 2021

The form of the payment order is fixed in a special form according to “OKUD-0401060”, which is contained in a separate Appendix No. 2 in the Bank of Russia Regulation “On the Rules for the Transfer of Funds” dated June 19, 2012 No. 383-P.

ATTENTION! Starting with reporting for the fourth quarter of 2021, a new tax return form for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/ [email protected] You can generate a UTII declaration without errors through this service , which has a free trial period.

• regulation No. 383-P;
• by order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” dated November 12, 2013 No. 107n - when preparing payments for taxes, fees and contributions.

Basic documents that must be followed when filling out payment orders:

Deadline for payment of UTII

According to clause 1 of Article 346.32 of the Tax Code of the Russian Federation, after the end of the quarter, the taxpayer is given 25 days to pay the budget for UTII. That is, this must be done before the 25th day of the first month of the next tax period (quarter). So in 2016, the deadline for paying UTII is limited:

April 25, 2021 – when transferring tax for the first quarter of 2016;
July 25, 2021 – when transferring tax for the second quarter of 2016;
October 25, 2021 – when transferring tax for the third quarter of 2016;
January 25, 2021 – when transferring tax for the fourth quarter of 2016.

If the 25th falls on a weekend or a non-working holiday, then you must fulfill your tax obligation on the next working day. This procedure is provided for in clause 7 of article 6.1 of the Tax Code of the Russian Federation.

Remember! If the deadline for paying UTII is violated, the taxpayer must transfer the tax with the corresponding amount of penalties (clause 2 of Article 57, clause 1 and clause 3 of Article 75 of the Tax Code of the Russian Federation).

Also, for non-payment (incomplete payment) of the single tax, the “imputed” person is brought to tax liability under Article 122 of the Tax Code of the Russian Federation with the collection of a fine:

in the amount of 20% of the unpaid tax amount (clause 1 of Article 122 of the Tax Code of the Russian Federation);
in the amount of 40% of the unpaid tax amount (clause 3 of Article 122 of the Tax Code of the Russian Federation), if the act was committed intentionally.

At the same time, tax authorities will fine a sluggish taxpayer only if he has underestimated the tax base, which led to the creation of a debt to the budget.

However, if the special regime officer correctly determined and reflected the amount of tax in the declaration, but did not transfer it to the budget or transferred it late, then he will not face a fine for this (clause 1 of Article 108 of the Tax Code of the Russian Federation, clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30 .2013 No. 57, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05/08/2007 N 15162/06, letter of the Ministry of Finance of Russia dated 09/26/2011 No. 03-02-07/1-343).

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On imputation, tax contributions to the budget are paid four times a year, that is, quarterly. It is important not only to pay this tax on time in order to avoid fines, interest and penalties, but also to submit a declaration on it. More information about the deadlines and methods for submitting a UTII declaration in 2021 can be found in one of our previous publications. We will tell you in this article about the deadlines for paying UTII in 2021.

Where to pay UTII

Payment of UTII is made at the place of registration as a single tax payer (clause 1 of Article 346.32 of the Tax Code of the Russian Federation).

Example 1. Romashka LLC is located in Yaroslavl, but operates on a special basis in the city of Tutaev, where it is “imputed” registered with the Interdistrict Inspectorate of the Federal Tax Service No. 4 for the Yaroslavl Region. She transfers UTII to this Federal Tax Service.

It is worth noting that there is an exception to this rule. It concerns organizations and individual entrepreneurs that:

transport goods and passengers by road;
are engaged in distribution and distribution trade;
place advertisements on vehicles.

Since such taxpayers in relation to the specified types of business activities are registered as “imputed” (paragraph 3, paragraph 2, article 346.28 of the Tax Code of the Russian Federation):

by location (organization);
at place of residence (individual entrepreneur),

then they must pay tax to the relevant Federal Tax Service. It does not matter in which municipalities and in which tax territories the activities subject to UTII are carried out.

Legal basis of the issue

Features of the application of the UTII taxation system are regulated in Chapter 26.3 of the Tax Code of the Russian Federation. Article 346.28 defines the circle of entrepreneurs and organizations that have the right to apply this individual entrepreneur tax system. These are often small shops, studios, shoe repair shops, dry cleaners and many other small organizations and individual entrepreneurs that provide household services to people.

The reporting period for “imputation” is a quarter. Tax obligations must be paid to the budget by the 25th day of the month following the reporting period. If the deadline for payment falls on a non-working day off or holiday, then the payment deadline is postponed to the first next working day. The deadlines for transferring the single tax on imputed income in 2021 are as follows:

If you pay your tax late, the tax office will charge a penalty for each day of delay. In 2021, penalties for late payment are accrued at the rate:

1/300 of the refinancing rate for each day of delay in the first 30 days;
1/150 of the refinancing rate – after 30 days.

There are several ways for private entrepreneurs to pay UTII obligations:

in cash through a bank cash desk;
payment order from the individual entrepreneur's current account;
on the website of the Federal Tax Service;
through online terminals and payment systems;
at the Russian Post office.

In any case, you will need a receipt for payment of UTII for individual entrepreneurs in 2020 - to fill out and present to the bank.

If you don’t want to do the calculations yourself, the 1C:BusinessStart program will help you, which will calculate your contributions, taxes and help you submit reports to regulatory authorities.

Filling out a payment order for payment of UTII

The payment order for payment of UTII is filled out in accordance with the Regulations, approved. Bank of Russia dated 06/09/2012 No. 383-P (hereinafter referred to as Regulation No. 383-P), and Appendices No. 1, No. 2 and No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (hereinafter referred to as Order No. 107n ).

Below is a payment order form indicating the fields that a taxpayer must fill in when transferring a single tax to the budget. In Table 1 you will find a breakdown of the tax payment details.

Table 1 - Rules for filling out the details of a payment order for the payment of UTII by taxpayers with different legal statuses

The deadline for submitting reports to Rosstat has been extended

Rosstat has extended the deadline for submitting reports in May 2021 on thirty-one forms of statistical observation due to non-working holidays.

In 2021, payment orders for the transfer of taxes and contributions must be filled out in a new way. Thus, the change in the order of filling out fields 15 and 17 is associated with the transition in 2021 to a new treasury service and treasury payment system. There are other innovations as well. Changes are introduced in several stages - do not miss the beginning of each one. You will learn about this from our article.

Payment order for UTII: sample

• by order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” dated November 12, 2013 No. 107n - when preparing payments for taxes, fees and contributions.

Basic documents that must be followed when filling out payment orders:

Fields 15 and 17

From January 1, 2021, when filling out the recipient’s details, you need to take into account changes in two fields. Innovations are associated with the transition to a new treasury service and treasury payment system.

Field 17: the account number of the territorial body of the Federal Treasury (TOFK) is changed;
Field 15: starting from January 2021, it is necessary to indicate the account number of the recipient's bank (the number of the bank account included in the single treasury account (STA)). In 2021 and earlier, this field was not filled in when paying taxes and contributions.

For each region, the BIC and the name of the recipient bank are indicated (fields 14 and 13). For each recipient bank - the corresponding new and outdated (closed) TOFK account (field 17), as well as the account number of the recipient bank (field 15).

In January, February, March and April 2021, it is permissible to enter both a new and an outdated TOFK account in field 17 of the payment order. Starting from May 1st - only new ones.

Let's use the proposed table and select from it (as an example) the necessary data to fill out a payment receipt for the tax office that has an account related to the Federal Treasury Department for the Astrakhan Region.

Field 13 – Recipient's bank: ASTRAKHAN BRANCH OF THE BANK OF RUSSIA//UFK for the Astrakhan region, Astrakhan

Field 14 – BIC: 011203901

Field 15 – Account No. (number of the bank account included in the single treasury account): 40102810445370000017

Field 17 - number of the recipient's new account (treasury account number): 03100643000000012500, number of the previous (closed) TOFK account: 40101810400000010009.

Select the data you need to fill out these fields in payment orders.

Details for filling out a payment order

(general information)

Paragraph 1. When starting to fill out the payment order, you must enter the serial number and, accordingly, the date of generation of the payment order.

The payment order number is assigned chronologically, consisting of 6 digits (the number cannot be zero). The date format is “day month year”. In electronic form, the date is entered according to the format established by the bank.

Point 2. The “type of payment” is designated, the code of which is set by the bank.

Clause-3 . The status of the payer is indicated

• 01 - taxpayer (payer of fees) - legal entity;

• 02 – tax agent;

• 06 - participant in foreign economic activity - legal entity;

• 08 - payer - a legal entity (individual entrepreneur) transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation;

• 09 - taxpayer (payer of fees) - individual entrepreneur;

• 10 - taxpayer (payer of fees) - a notary engaged in private practice;

• 11 - taxpayer (payer of fees) - lawyer who established a law office;

• 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise;

• 13 - taxpayer (payer of fees) - another individual (bank client (account holder));

• 14 – taxpayer making payments to individuals;

• 16 - participant in foreign economic activity - individual;

• 17 - participant in foreign economic activity - individual entrepreneur;

• 18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;

• 19 - organizations and their branches (hereinafter referred to as organizations) that issued an order for the transfer of funds....;

• 21 - responsible participant in the consolidated group of taxpayers;

• 22 – participant of a consolidated group of taxpayers;

Deductions from an employee's salary

From July 17, 2021, the rule for filling out a payment order will come into effect, when the employer deducts money from the employee’s salary to pay off the debt to the budget and transfers the withheld amount to the budget.

In the payment receipt, in the “Payer’s INN” field, you must indicate not the company’s INN, but the employee’s INN. This change is also provided for by Order of the Ministry of Finance dated September 14, 2021 No. 199n.

Repayment of debt for previous periods - fields 106, 108, 109

From October 1, 2021, changes will be introduced to the procedure for providing information when repaying debts for expired periods (also Order of the Ministry of Finance dated September 14, 2021 No. 199n).

Until October 1, 2021, in field 106 “Basis of payment” of the payment order, you can specify one of the following values:

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

According to the changes, the values “TR”, “PR”, “AP” and “AR” no longer need to be specified in field 106. There remains a single value for all the listed cases, which must be entered in field 106 - “ZD”.

And the codes “TR”, “PR”, “AP” and “AR” go to field 108 “Document number”.

For example, if money is transferred on the basis of a request from a tax authority to pay a tax (fee, insurance premiums), in field 108 write first TP and then, without a space, the request number for 13 acquaintances. If this is a writ of execution (executive proceedings), then in field 108 write AR and the document number, etc., in the same order.

In field 109 “Date of payment basis document” you will need to indicate the dates of the documents on the basis of which the money is transferred (demand, decision, etc.).

"Payment" according to UTII

The above points from 1 to 7 are filled out for payment, both tax and non-tax payments, then we will specify it on the “payment” for UTII

Puntk-8. Payment information (field 24).

Field “24” contains information on what grounds the payment is made, this could be details of a contract, account, etc. For tax payments, for example, for UTII, the entry “Single tax on imputed income for the second quarter of 2021” is made.

In payment orders for taxes, all required fields are filled in.

Field “104” displays information about the KBK. The code consists of 20 digits, tax payments begin at 182... For UTII KBK:

In what cases is UTII not paid?

In business practice, there are a number of cases when there is no need to pay UTII for organizations or individual entrepreneurs. The reason for this may be:

termination of the activity for which imputation was used (if the organization or entrepreneur was deregistered);
physical loss of an object of taxation under UTII (for example, if an organization specialized in cargo transportation, but subsequently sold all its vehicles).

In all other cases, an organization or individual entrepreneur that was registered as UTII payers must remit the tax. Zero profit is not a tax-exempt factor. If the imputed person has not been deregistered, but has ceased to carry out his activities and, therefore, has ceased to receive income, he must still pay taxes on the imputation, because objects of taxation (premises, cars, etc.) still continue to exist.

From January 1, 2021, the imputation will be cancelled; it is time for UTII payers to choose a new tax regime. Choose the most favorable tax system according to your parameters using our online calculator. Kontur experts held a webinar where they answered questions about the transition from UTII; we collected the most interesting answers in the article. If you don’t find the answer to your question, ask it in the comments to the text, we will definitely answer.

Payment order. Step-by-step filling instructions

A payment order is a document with which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.

To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.

How to fill out the UTII payment form

Almost every taxpayer faces difficulties in filling out the 2021 UTII receipt for individual entrepreneurs. We will tell you what details are required for a payment document and how to fill it out correctly.

To pay the budget, use a unified document form - Form No. PD (tax). The payment document is also suitable as a receipt for payment of the 2021 IP patent and for other tax obligations for institutions and individuals.

Mandatory details for the document:

Full name of the organization or last name, first name and patronymic of an individual entrepreneur.
TIN of a company or individual.
Taxpayer's location address.
OKTMO is a code that specifies the payer’s affiliation with a specific municipal district.
Recipient's details: full name of the territorial tax office, name of the bank, current account number, BIC, INN and KPP of the banking organization. It is worth checking the details with the territorial tax authority.
Payment period. Let us remind you that for the payment of a single tax on imputed income, a settlement period is established - a quarter. The payment deadline is the 25th day of the month following the billing quarter.
The amount of payment for tax obligations.
Budget classification code:

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).

Address of the individual payer

From January 1, 2021, a change is provided for individual payers who are not individual entrepreneurs. Order of the Ministry of Finance dated September 14, 2021 No. 199n updated the rules approved by Order of the Ministry of Finance dated November 12, 2013 No. 107n.

Previously, in order for inspectors to be able to determine who the payment came from, an individual had to indicate his TIN. Instead of the TIN, you could fill out field 108 “Number of the document that is the basis for the payment”, or enter the UIN in field 22 “Code” (in the absence of a UIN, it was possible to indicate the address of residence or stay).

Now, if you do not have a TIN and UIN, you can indicate the series and number of your passport or SNILS.

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.

NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.

If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.

Fines and penalties for contributions to extra-budgetary funds

The Social Insurance Fund issues fines under two federal laws [2], as does the Pension Fund [3]. In addition, both funds can fine officials of the organization under Article 15.33 of the Administrative Code.

Fines and penalties for insurance pension contributions

* Penalties (Article 25 of Law 212-FZ) for late payment and fines for non-payment of contributions (Article 47 of Law 212-FZ) - BCC of contributions for which the payment deadline was missed, but in categories 14-17 of the BCC, instead of 1000, 2000 (penalties) are indicated or 3000 (fine).

Example: KBK of insurance premiums for payment of the insurance part of the labor pension - 392 1 02 02010 06 1000 160, penalties for late payment should be paid to KBK 392 1 02 02010 06 2000 160, and the fine for non-payment to KBK 392 1 02 02010 06 30 00 160

* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the budget of the Pension Fund of the Russian Federation (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;

* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the FFOMS budget (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;

* Fines in accordance with Articles 48 - 51 of Federal Law 212-FZ - 392 1 1600 140.

Fines and penalties for insurance contributions to the Social Insurance Fund

* Penalties for late payment and fines for non-payment of contributions - KBC contributions for which the payment deadline has been missed, in categories 14-17 of the KBC instead of 1000, 2000 (penalties) or 3000 (fine) are indicated.

Example: BCC of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160, penalties are paid to BCC 393 1 02 02050 07 2000 160, 393 1 02 02050 07 3000 160.

Sample of filling out a payment order to pay a fine to the Pension Fund

[1] Clause 2 of Article 855 of the Civil Code

[2] Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”

[3] Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of 04/01/1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”