Tax reporting plays an important role in the economic activities of enterprises, organizations and individual entrepreneurs. For example, if a company wants to receive money in order to pay wages or transfer these funds to the appropriate accounts of employees, the company must submit certain documents to the bank - payment orders for payment of fees and taxes on wages (we are talking about personal income tax, as well as a single social contribution). That is, everyone who carries out any economic activity and is forced to pay taxes in order to remain in the legal field must know well how to correctly formulate and fill out a payment order. In this regard, many questions arise. For example, how to specify a tax period? What to write in a payment system? Where can I get information in order to fill out the appropriate fields in the document in question? Details of all these nuances will be described later in this article.
Payment order
How to fill out this document? How is the tax period indicated in the payment? In order to correctly execute a payment order, it is important to be guided by the following documents:
- the relevant order of the Ministry of Finance of the Russian Federation, which governs how the payment should be completed, the tax period (107 n dated November 12, 2013), in the case of documents on fees, taxes and contributions;
- Regulation No. 383-P, which also contains the necessary instructions.
Next, you will be presented with a detailed step-by-step instruction that will explain the nuances of the process in question. So, to a greater extent, clarifications are necessary for those who fill out payment orders in paper form. Although today such persons are becoming less and less. As a rule, paper forms are replaced with specially designed programs for accountants, as well as specialized software that is used in electronic payments, for example, Bank-client.
Also, often users are interested in how to indicate the tax period in the payment. We’ll talk about this later.
Taxable period
In the payment must be indicated these data. How to do it right? Information about this is entered in the field 107 "Tax period" in the payment. At the request of the legislation, this may change. It is important to constantly monitor the latest news in the accounting field.
So, the field under consideration should be filled in the process of generating documents (namely, payment orders) that are related to the payment of contributions and taxes. For what purpose is the tax period indicated in the payment?
- In order to mark the period for which, in fact, a certain contribution or tax is paid.
- In order to determine a specific payment date (however, such cases are the exception rather than the rule; they are clearly established by law).
It is for this that they mark the tax period in the payment system. What to indicate in field 10 and in what order? The column under consideration contains exactly 10 characters. Most of them (namely eight) are recorded in a strictly defined order. The remaining two characters are required in order to separate the groups of numbers. Typically, these signs are dots.
So, how to indicate the tax period in the payment?
- Year ("DG").
- Six months ("PL").
- Quarter ("HF").
- Month ("MS").
It is one of the options listed above that should take the place of the first and second signs in the field under consideration. They indicate what is the frequency of tax payment.
To fill in the following two cells (under numbers 4 and 5), you should also carefully understand how to indicate the tax period in the payment:
- The year (if payment is made exactly once a year) is indicated by zeros.
- If payments are monthly, you just need to indicate the number of the month that is reporting (so it should vary from zero to one to twelve).
- For payments that are made once a quarter, you must write the number of the reporting quarter.
- Accordingly, if the payment is made twice a year, then indicate the half-year number.
What else do you need to know about how the tax period is indicated in the payment on demand?
Signs that are under serial numbers 3 and 6 are filled with dots. They are necessary in order to separate groups of numbers.
In the cells from the seventh to the tenth, it is necessary to note the reporting year. How to do it right? If the current legislation provides for a certain date on which tax should be paid, then it is necessary to indicate the tax period in the payment - the year that is defined by regulatory enactments.
If you are forced to pay according to the results of a tax audit (namely, by identifying it with arrears) or if you have a corresponding writ of execution, then this field must be filled with zeros.
Now you know enough to avoid a situation when the tax period is incorrectly indicated in the payment.
If the tax is to be paid in advance, the situation changes somewhat. The field under consideration should contain exactly the period for which, in fact, payment is made.
And how to indicate the tax period in the payment of the simplified tax system for the year? A simplified tax system is usually applied to individual entrepreneurs. In this case, all the instructions above are also relevant.
So, now we figured out how to write a tax period in a payment system. What else do you need to know in order to fill out this document properly to the end?
Indicate number and date
How to indicate the number of the payment order? Their numbering, as a rule, is carried out in chronological order. So, the number cannot be zero. The number of characters in it should not exceed six. In such a document, the date must be indicated in a specific format. Namely, DD. MM GG. If you need to fill out an electronic order, the date will be indicated in the format defined by the bank.
Payment type
This column may not be completed if the bank provides for such conditions. In other situations, one of the following values shall be indicated: “by mail”, “telegraph” or “urgently”. Other entries are sometimes permitted. Electronic payment, in turn, contains a digital value that is set by the bank.
Status
This time, field 101 is filled. However, this is done only if payments to the budget take place. This column indicates a specific code. The following are the main codes that may be useful in practice:
- 01 - a legal entity that is a payer of fees or taxes;
- 02 - an agent specializing in taxes;
- 06 - a legal entity that is a participant in foreign economic activity;
- 08 - a private entrepreneur who makes money transfers to pay insurance premiums or any other payments received by the state budget of the Russian Federation;
- 09 - individual entrepreneur pays taxes;
- 10 - taxes or fees are paid by a notary practitioner;
- 11 - the taxpayer is a lawyer who has established a personal account to carry out his professional activities;
- 12 - taxes or fees are paid by the chairman of the farm;
- 13 - an individual who is the owner of the account of a particular bank;
- 14 - a tax payer who makes cash payments to a number of individuals;
- 16 - an individual taking part in foreign economic activity;
- 17 - a legal entity that has business relations with foreign counterparties;
- 18 - customs payments are paid by a person who is not a declarant, on whom Russian law places the responsibility to pay such payments;
- 19 - individual organizations that made an order to make transfers of funds that were withheld from various types of income of debtors (if we are talking about an individual, then deduction is made from wages to account for arrears on certain payments, which should go to the budget of the Russian Federation, subject to the availability of a specific executive document, which was previously sent to the organization in accordance with the requirements of current legislation);
- 21 - a person who is a responsible member of a group of taxpayers (consolidated);
- 22 - a person who is a member of a group of taxpayers (consolidated);
- 24 - taxes are paid by an individual who makes money transfers as contributions for insurance, as well as other payments to the budget of the Russian Federation.
Amount of payment
The amount to be paid must be indicated in the payment both in numbers and in words.
When writing the amount in words, start with a capital letter. In this case, pennies are still indicated by numbers. The names "ruble" and "penny" should be written in full, without reducing them in any way. If the payment amount is without cents, then they can not be indicated.
To separate pennies from rubles, use the "-" sign. If the payment amount does not contain cents, then after indicating the number of rubles, you must put the sign "=".
If you need to generate an electronic order, the payment amount should be indicated in the format that was previously set by a particular bank.
Payer details
What is included in this item?
- Taxpayer Identification Number.
- Name (for individual entrepreneurs, indicate the surname, name and patronymic).
- Code of reason for registration.
- Bank details (namely, bank name, account number, correspondent account, as well as bank identification code).
Usually, you do not have to specify additional details, as this field is filled in automatically. However, if you have a number of settlement accounts, then carefully check whether you indicated the one from which you need to make a money transfer.
Beneficiary details
Are the details of the recipient somehow different from those discussed above? Hardly ever. They are as follows:
- code of the reason for registration;
- name;
- individual tax number;
- account details.
In the event that the payment order aims to pay taxes, the recipient must indicate the appropriate Department of the Federal Treasury. Next to it, in parentheses, write the name of the specific revenue administrator, which may be a fund or inspection. Where can I find out the necessary details for payment? This information will be provided to you at the Federal Tax Service Inspectorate or at the foundation.
Additional codes
This information is contained in the table below the bank details indicating the payee. What should be indicated in it?
- Type of transaction. So, for a payment order, this is code 01.
- Code. For current payments (whether they are tax or non-tax), you should set 0.If the document used for payment contains a unique identifier for the payment, you must specify its twenty-digit code.
- Priority of payment. In this case, the payment has a fifth turn, it should be indicated in this column.
Payment Information
When it comes to non-tax payments, there are no particular difficulties. Column 24 should indicate the data on the basis of which this payment is made. For example, here can be written the number of the account, contract, and so on. It is also necessary to provide information on how VAT is applied in this case (its rate, tax amount). Or a special note may be made ("VAT is not taxable").
If we are talking about tax payments, then more time will be required. It will also be necessary to fill in several cells that are above field 24.
First, indicate the codes of budget classification, which are approved by the relevant order of the Ministry of Finance of the Russian Federation.
After that, the code for the All-Russian classifier of objects of administrative-territorial division, which in 2014 replaced the All-Russian classifier of territories of municipalities, is prescribed. This code must match the one indicated in the tax return for the relevant payment.
Next, you need to specify a two-digit code that determines the basis of payment. The main codes used in this case are as follows:
- AP - in the case when the debt is repaid according to a certain act of verification;
- TP - payments that cover the current year;
- TR - debt is repaid as a result of a claim by a specific tax authority to pay fees or taxes;
- ЗД - debt is repaid voluntarily (we are talking about expired reporting, tax periods, provided that there is no requirement of a specific tax authority that relates to the payment of fees or taxes).
After that indicate the tax period. We will not dwell on this point in detail. Since how to fill in the tax period in the payment system was discussed in detail above in this article.
Below are the cells intended for the number and date of the document on the basis of which the payment is made.
Signature
The document under consideration must be signed by the person whose signature is contained in the bank card. With this, he confirms the correct filling of the payment (tax period and other data). This procedure applies to a paper document. If we are talking about an electronic payment order, then it can only be signed by the one who has the signature key at his disposal. If there is a seal, then it must be put on a paper version of the document.
So, it’s easy to fill out a payment order for paying taxes correctly. In order to do this, it is sufficient to carefully consider the process of specifying data, as well as carefully double-check all information (codes, codes, account numbers and contracts). Thanks to this, you can avoid errors and the need to change the data in the document. It is important to take the process under consideration seriously. A lot of time and effort to fill out a payment order is required only at first. When you get all the necessary knowledge and at least once put it into practice, you will feel much more confident and will cease to doubt what needs to be indicated in this or that field.
Samples of filling in payment orders and how to indicate the tax period in a personal income tax payment can help you. However, without a good theoretical basis, it will still not be possible to do this in the right way. Therefore, do not neglect the study of relevant information. We are sure that this article will be of great help to you in this.
Remember that it is important to constantly check if the current legal requirements have changed.Only regular coordination of their actions with applicable laws will help the entrepreneur to remain in the legal field and not bear any penalties. Carefully monitor how your organization pays tax liabilities.
Pay enough attention to the procedure for filling out tax documents. This will help you not to worry too much and not to incur losses.