Purpose of payment in the payment order. How to fill out a payment order

The settlement document considered in this article contains an instruction (written) by the owner of a specific account to the bank in which it is opened, regarding the transfer of funds to another account (their recipient). The terms in which payment must be received to the indicated account are determined by law. The bank has the right to execute this order earlier than the deadline, provided that it is indicated in the relevant agreement regarding the servicing of the client account or in the situation of frequent use of a particular bank similar in practice.

Where and when can I transfer money through the document in question?

Purpose of payment in payment order - payment for the following:

• suppliers for services rendered, goods shipped, work performed;
• lenders, borrowers to receive, repay loans, loans based on previously concluded agreements or pay accrued interest;
• to extra-budgetary funds, budgets as contributions, taxes, penalties;
• other persons for the purposes stipulated by law, contractual terms.

This type of payment document is valid for presentation to the relevant bank only for 10 calendar days, and the date of issue of the payment order is not taken into account.

Required details of the document in question

They are necessary to take into account the procedure and specifics of settlements in non-cash form. Such details are:

1. Name of the document, code form for OKUD.
2. Its serial number, date of formation in the format: day, month, year.
3. The appearance of the payment, which depends on the method of payment: by mail, electronically, by telegraph.
4. Full name of the payer indicating his account (settlement), TIN, KPP (if any).
5. Full name of the payer's bank, its location, BIC, correspondent account (subaccount).
6. Information regarding the name of the payee, the number of his current account, PPC, TIN.
7. Full name, location, BIC, correspondent bank number of the beneficiary's bank.
8. The purpose of the payment in the payment order is indicated with a separate VAT line. When the recipient does not pay such a tax, this clause makes a note about it (for example, VAT is not taxed).
9. The amount of payment, which is indicated in words, and then in numbers.
10. Its priority in accordance with the law.
11. Type of specific operation according to the rules of the accounting procedure in the framework of credit organizations located in the Russian territory, in the Central Bank of the Russian Federation.
12. Corresponding signatures of authorized representatives, officials, as well as a seal imprint (if necessary).

In the payment order for the transfer of taxes, other obligatory payments, the fields regarding the payer and the recipient, their TIN, purpose of payment, as well as fields 101 - 110, which must be filled in accordance with the requirements established by the relevant regulatory acts of the Ministry of Finance, the Ministry of Taxes of Russia, the State Customs Committee of Russia, which are agreed with the Central Bank of Russia (formed with his participation).

Fields for other details that are not relevant in a particular case are optional.

The execution of this order is carried out if there is the necessary amount on the payer's account (unless otherwise specified in the contract).

So, if you want to specify the purpose of the payment in the payment of the simplified tax system for 2013, for example, you must write the sentence: "Payment of tax on the simplified tax system for 2013".

Changes of the last year regarding the filling of the document under consideration in the FIU

They touched the following fields:

1. To replace the previously indicated OKATO code (field 105), according to the order of Rosstandart, a new one came in - OKTMO (they are listed on the website of the Federal Tax Administration).

2. The requisite “Purpose of payment” in the payment order to the FIU in 2014 has also changed. So, 11 types of payments were replaced by only 3:

• PE - payment of accrued interest;
• HRC - payment of accrued interest;
• 0 - other cases (fees, fines, taxes, fees, etc.).

3. A new attribute has been introduced, which is indicated in the "Code" field and is referred to as a unique accrual identifier, which is abbreviated as UIN. This code is assigned to each and every payment sent to the budget. From March 31, 2014, his designation is recognized as mandatory.

4. The purpose of the payment in the payment order to the FIU in 2014 in the form of insurance premiums accrued from January is indicated without distinction between funded and insurance pensions. Payment is made by a general payment order, where the entire amount goes to the insurance part under KBK 39210202010061000160. This is because the employee now independently chooses the desired rate of contributions sent to the funded pension, thereby changing the purpose of the payment in the payment order. The Pension Fund will further distribute these parts based on the choice made (the employer is not a participant in this process).

5. Instead of 6 priority payments, there are 5. Payment of taxes to the budget, contributions to extrabudgetary funds - priority 5.

6. It has become mandatory to indicate an identifier for information regarding an individual (IP).

Subject to the above changes, the payment order (purpose of payment - sample) will take the form as in the picture below.

Calculation of the payment order for individual entrepreneurs and tax on the simplified tax system

In other words, this individual is obliged to pay advance payments during the year, and then the corresponding tax on the “simplified tax”.

Firstly, the above payment is determined, calculated for each past reporting period (1 quarter, 1-2, 1-3, etc.), according to the following formula:

Ap = Nb6% - Nvwhere:

Up - the required advance payment of the corresponding reporting period.

Nb - tax base (the aggregate of income received in a certain reporting period).

HB - tax deduction (the size of insurance payments of this individual).

The obtained value must be indicated in the document under consideration when filling out the tax return for the simplified tax system. Specific value advance payment payable, is determined by the formula:

Apu = Ap - Ap₁where:

Apu - advance payment due in the relevant reporting period.

Ap₁ - the previously found value of the considered indicator for the previous reporting period.

Up - for the current reporting period.

Secondly, it is necessary to calculate the tax on the simplified tax system using the formula below:

Well = NB · 6% - Ap₁ - HBwhere:

Well - the desired above indicator.

HB - tax deduction.

Procedure for paying tax and advance payments for simplification

It is carried out at the tax office at the place of residence of the individual. The following down payments are required:

• for the 1st quarter (until 25.04);
• for 1 - 2 quarters (until 25.07);
• for 1 to 3 quarters (until 25.10).

As for the tax, it must be paid before 30.04.

Filling out a payment order: purpose of payment, other details

To generate the document in question, which will be required with a cash payment method, it is necessary:

1. Go to the website of the Federal Tax Service of Russia, enter the IFTS code, click “Next”.
2. Indicate the OKTMO code at your place of residence.
3. Choose the type of document - payment order.
4. Choose the type of duty (contributions, taxes, duties, etc. - for everything we set 0).
5. Indicate BCF.
6. Select status 09 (IP).
7. Choose the basis of payment.
8. Indicate the purpose of payment in the payment order USN - quarterly payments when paying.
9. Enter your data: full name, address or TIN (it must be indicated in case of payment via the Internet).
10. Choose a payment method: cash, non-cash. If in cash, click “Generate PD”. Subsequently, the corresponding receipt appears in PDF format, which can be printed. All that remains is to put your signature, the corresponding date, both on the receipt and in the notice.

For a non-cash form of payment, you will need to indicate (select) the following:

1. Required type of payment (taking into account the latest changes, always set 0).
2. Corresponding KBK for the simplified tax system.
3. The specific status of the person.
4. One of the reasons for payment.
5. The required tax period.
6. Corresponding date.
7. The serial number of the document.
8. The specific order of payment.
9. The purpose for which the payment order is generated (purpose of the payment of the simplified tax system).

How to fix the purpose of payment in a payment order?

Mistakes can always be a human factor. In this regard, there are a number of rules, legislative norms that govern the procedure for making adjustments to various kinds of documents. So, if the purpose of the payment is incorrectly indicated in the payment order, the necessary changes must be made as soon as possible.

This will require:

1. To analyze the error in the requisite “Purpose of payment”. In a situation where it is insignificant, it will be sufficient to send a letter to the counterparty with its indication. But it happens that the incorrect purpose of the payment in the payment order can lead to serious consequences, which is why it is worth it to be safe and correct all the flaws.

2. Send the recipient's director an official letter indicating the date of transfer of funds, the number of the payment order. Be sure to inform that the purpose of the payment is incorrectly indicated in the payment order. Ask him to change erroneous information to the correct version (which must be formulated and indicated in this letter). Next, you need to assure him of the signature of the head, put a stamp. You must also indicate the outgoing number of this correspondence.

3. Make 4 copies of this notice. Then send letters to the appropriate bank, through which funds were transferred with an incorrect payment order. Next, 1 out of 4 copies will be returned back with the corresponding mark of the bank regarding receipt of the letter, the 2nd will be sent to the credit institution, the rest will go to the bank of the direct counterparty.

4. Track the receipt by the bank of both letters. Here, the application will approach the materials in this case to the erroneously filled out document (where there was an incorrect purpose of the payment in the payment order), and the second copy will be transferred directly to the client. As a result, all corrections will be made to the necessary documents involved in the design of the transfer.

It is worth remembering that banks provide this kind of service (change the purpose of payment in a payment order) for free. But it happens that organizations require a certain commission. An example is the correct purpose of the payment in a payment order for personal income tax from dividends (the sample is presented below).

It is recommended to clarify all information in advance in order to avoid the emergence of disputes later. There are also such cases when bank employees refuse to receive a letter on the possibility of adjustment, since this is fraught with paperwork. In such a situation, one can operate with the relevant provisions of the Civil Code of the Russian Federation (chapter 45, 46).

Changes in the detail “Payment Priority”

It is established by law in the event of a shortage of funds in a bank account in order to satisfy all the requirements. In this requisite, you must specify one of the existing 5 queues. According to the latest amendments, the order of payment in the document in question is as follows:

• executive documents providing for the transfer (issue) of money from a certain account in order to meet the requirements with respect to compensation for harm caused to health, life, as well as regarding the recovery of alimony - 1;
• executive documents providing for the transfer (issue) of money for the purpose of settlements on payment of due severance pay, remuneration of labor with entities that work (s) under the relevant labor contract, as well as payment of remuneration to persons who are authors of the results of their intellectual activity - 2;
• payroll, transfer of insurance premiums, tax debts, duties - 3;
• executive documents that provide for the satisfaction of other monetary claims - 4;
• other payment documents in the order of a certain calendar priority - 5.

It is worth recalling once again that the purpose of the payment in the payment order when transferring the corresponding pension payments does not include the allocation of the funded, insurance part.

Information contained in the requisite "Purpose of payment"

The current Regulation of the Central Bank of Russia regarding the completion of this document does not spell out strict requirements regarding the indication of detailed information contained in the requisite in question. However, it regulates the maximum possible number of characters - 210 characters. If the necessary information does not fit into the prescribed amount, then the client is allowed to provide generalized information.

At the same time, this Regulation prescribes a list of data that must be necessarily reflected in the requisite “Purpose of payment” in the payment order, more precisely:

1. Purpose of payment (content of the operation: services rendered, work performed, goods purchased, etc.).
2. Short name of goods, services, works (generic name: utility bills, office equipment, salary, information, installation, courier services).
3. Number, date of goods documents, relevant agreements (for example, under agreement No. 15 of February 20, 2015), which serve as the basis for this calculation.
4. Other important information (if it is stipulated by the terms of the contract, for example, settlement dates, additional information required to identify the relevant payment).
5. The amount of VAT or a note about its absence (this tax is calculated from the total amount of the payment and drawn up: "Including VAT", or reference is made to its absence: "Without VAT").

Thus, it is worth remembering that, if there are instructions from the Central Bank of Russia on how to fill out the purpose of payment in a payment order, banks are required to verify that the client has complied with this requirement (they control the integrity of the orders presented for payment). In the absence of the necessary integrity, the bank has the right to refuse to execute the relevant order.

Some banks go towards the client and make payments in which there is no clear statement of the essence of the operation, of course, subject to the subsequent replacement of this document within 24 hours.

Wrong Bcc

According to the letter of the Ministry of Finance, the obligation related to the payment of tax is recognized to be fulfilled even if the wrong KBK is indicated in the payment order. In this document drawn up for the transfer of tax (duty), the details must be accurately indicated: account number of the FCR, data of the beneficiary's bank. Otherwise, this obligation will be regarded as unfulfilled.

In the above letter, they refer to the Tax Code of the Russian Federation: the obligation to pay tax is recognized as fulfilled at the moment when an order has been submitted to the bank regarding the transfer of funds to a specific account of the FCC.

As already known, KBC is the requisite of a payment order, which allows you to establish the ownership of the payment. It can be easily refined.The tax legislation does not say that if this attribute is incorrectly indicated in the document in question, this may become the basis for the subsequent recognition of this obligation as unfulfilled.

If the company incorrectly indicated the BCC in the payment order, the money will get to the destination, but may go towards paying a completely different tax. Therefore, the first thing to do is check with the tax office itself. It may turn out that the error must be corrected, then the correction procedure depends on the budget in which the money was received (either to the required or to another, for example, not to the federal, but to the regional).

In the second case, it will be impossible to take into account the overpayment between certain taxes that have been received in various budgets. You have to pay the tax again. And the amount overpaid due to an error can either be returned or credited to future payments. However, in the first version, this can drag on for 3 years. If there is an excess of time, then you should turn to the relevant judicial practice and look for similar precedents.

In order to return the tax, it is necessary to write a statement to the tax office in 2 copies, one of which remains in the same place, and the second with the corresponding mark is taken by the applicant. After receiving this document, the tax authority is obliged to return its money to the company within a month. But she first checks the company's debt to the budget. With this option, the erroneously received funds will be spent on its redemption, and the balance (if any) will be transferred back to the company account. Thus, as already mentioned above, first of all - reconciliation with the tax, and then - the adoption of the appropriate decision (offset, refund, etc.).

If there is a violation by the tax authorities (the return period has expired), then it is obliged to pay interest accrued for all days of delay at the refinancing rate of the Central Bank of Russia.