Payments from October 2, field 107. October changes in payment orders

On October 2, 2017, further changes in the procedure for filling out payment orders came into force. See what has changed and how to fill out the “101” field after October 2. Download samples of filling out payment slips, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. Some of the amendments came into force on April 25, 2017, the rest will take effect on October 2, 2017.

The main change is the new rules for filling out the “101” field. We will tell you below what codes to use when transferring taxes in 2017 and provide examples of payment orders.

What new statuses have appeared in the “101” field?

On October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that need to be entered in the “101” field - payer status.

Look at the sample payment order to understand where this field is located. Below, download a sample payment order with a description of the fields.

New statuses

From October 2, 2017, two new payer statuses are added:

• “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• "28" - participant in foreign economic activity - recipient of international mail.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in field “101” - status “03” and “06”. Look in the table to see how the content of these statuses has changed.

Who is affected by the changes from October 2, 2017

The new rules for filling out payment orders from October 2, 2017 do not apply to all payers. Changes apply to:

• Credit organizations;
• Russian Post branches;
• Companies receiving international mail.

All other payers continue to fill out the field code “101” as usual.

Important! The field code “101” for paying taxes, contributions and fees will not change from 10/02/2017.

How to fill out a payment form for taxes after 10/02/2017

Since the payer status for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders as usual.

Let us recall the codes that a company must use to pay taxes and contributions:

01 – payment of taxes, insurance premiums, fees by a legal entity;

02 – performance of duties as a tax agent;

09 – payment of taxes, insurance premiums, individual entrepreneur fees.

Look at a sample payment order for payment of VAT - by a taxpayer organization

See an example of a payment order when performing the duties of a tax agent

Look at a sample payment order for payment of VAT by an individual entrepreneur

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the “101” field of the payment order, which are used after 10/02/2017.

Practice shows that a lot of confusion when filling out an order for the payment of funds is caused by indicating the status of the originator. 01 or 02. Our consultation, taking into account the latest changes in legislation, eliminates this problem once and for all.

Where to indicate

In 2017, there is an order form for the payment of taxes, as well as fees, insurance contributions to extra-budgetary funds, etc., which was approved by Decree of the Central Bank of Russia No. 383-P.

According to its form, the compiler status is 01 or 02, put in field 101. This is the upper right corner of the form.

The status of the payment originator is always a two-digit numeric code. With regard to transfers for one reason or another to the personal income tax treasury, the status of the compiler - 01 or 02 - plays a key role.

What to indicate

The corresponding status of the originator in the payment order for income tax and other mandatory payments to the budget system in 2017 and in the future is indicated in accordance with Appendix No. 5 to Order of the Ministry of Finance No. 107n of 2013.

Please note that since the end of April 2017, this regulatory document has been in force in a new edition. The changes were made by Order of the Ministry of Finance No. 58n dated April 5, 2017. It is valid from 04/25/2017 (and partially from 10/02/2017). The reason why the interpretations of the codes were updated are amendments to the tax legislation, where, from 01/01/2017, most of the rules on insurance contributions to extra-budgetary funds (except for the Social Insurance Fund for injuries) were transferred. For this reason, the status of the originator must be indicated taking into account these changes.

Not everyone has yet figured out that filling out a payment order in 2017, a sample of which we provide in this material, has a number of features due to numerous changes in legislation since 2017. Let's look at them in detail.

What to follow

The sample payment order that is relevant for filling out in 2017 is fixed by the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has index 0401060.

The basic rules for filling out a payment order in 2017 are set out:

1. In the Regulations of the Central Bank dated June 19, 2012 No. 383-P.
2. Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.

Moreover, the second of these regulatory documents was amended and supplemented by order of the Ministry of Finance dated April 5, 2017 No. 58n. Thus, from April 25, 2017, new rules and requirements apply to filling out a payment order.

Let us immediately note that filling out the fields of a payment order in 2017 varies depending on:

• who makes the payment - the obligated person or a third party;
• what payment needs to be made - tax, insurance premium, fee;
• there is a voluntary payment or a request has already been received from the Federal Tax Service for the transfer of payment within the period specified therein.

What's new

The mentioned changes to the rules for filling out payment orders in 2017 raised two rather serious issues. Namely:

1. Since this date, the controversial issue with filling out field 101 “Payer Status” has been resolved.
2. Now it has been officially established exactly how to fill out payment slips for the transfer of taxes or insurance premiums by third parties.

New provisions of Instruction 107n on filling out payment orders in 2017 revised the list of payer status codes for field 101. Thus, in the case of transferring insurance premiums using the details of the Federal Tax Service, you must indicate the code:

• 01 – when contributions for employees are transferred by a legal entity;
• 09 – if the businessman makes contributions (both for his staff and himself).

Another new thing in filling out payment orders in 2017 is that you can transfer insurance premiums for third parties. With regard to taxes, this opportunity became available on November 30, 2016.

Here's how third parties should act when filling out a payment order in 2017:

Practice shows that a large number of questions arise when filling out fields 101 and 110 of a payment order. In 2017, field 110 “Payment Type” also underwent a change that simplifies filling out the payment form. Thus, payers of taxes and fees are allowed not to fill it out at all. The fact is that from now on, tax authorities and funds determine the type of payment according to the KBK in the payment order.

At the request of the Federal Tax Service

The procedure for filling out a payment order at the request of the Federal Tax Service has its own peculiarities. In 2017:

Also, the rules for filling out a payment order in 2017 state: if the transfer of taxes, fees, and insurance premiums occurs at the request of regulatory agencies, the value of the UIP (field 22 - unique payment identifier) ​​must be indicated directly in the request issued to the payer.

Whether the tax will be transferred to the budget on time depends on the correctness of filling out the payment order. In 2017, payments for taxes and insurance contributions are filled out according to new rules. In this article we will look at what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

The payment order form remains the same; its form is contained in Appendix 2 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment slips, approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, were amended in 2017.

Let us recall the basic requirements for how to fill out a payment order for 2017:

• Payer status (101) indicates the person making the payment: “01” - legal entity, “02” - tax agent, “09” - individual entrepreneur, etc.
• When listing tax payments, in the fields provided for the INN (60) and KPP (102) of the recipient, indicate the details of the Federal Tax Service, and in the field “Recipient” (16) - the region, and in brackets - the name of the specific Federal Tax Service. You should especially carefully fill out the Federal Treasury account number (17) and the name of the recipient's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid and will have to be paid again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline has already passed. passed.
• BCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Let us remind you that from January 1, 2017, insurance premiums, with the exception of contributions for “injuries,” should be transferred to the Federal Tax Service, therefore, the BCC for them has also changed.
• OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• Ground (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium/tax is paid (107): at the basis of “TP” and “ZD” the reporting (tax) period is indicated, for “TR” the date of the claim is indicated, and for “AP” - “0”.
• Payment type (110) – usually “0”.

An example of filling out the fields of a payment order in 2017.

Filling out a payment order from April 25, 2017

The latest changes to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Let's look at what's new in the updated Instruction 107n when filling out payment orders for 2017:

1. The issue with taxpayer status in field 101 of payment slips for the transfer of insurance premiums has been resolved. The position of the Federal Tax Service has changed on this matter more than once since the beginning of 2017, and now, finally, the tax authorities have decided - from April 25, 2017, in field 101 of the payment order the following should be indicated:

• code 01 – when the organization transfers contributions for employees,
• code 09 – when an individual entrepreneur transfers contributions for employees or for himself.

When transferring insurance premiums for “injuries” to the Social Insurance Fund and other budget payments not administered by the tax authorities, organizations and individual entrepreneurs indicate code 08 in the payment field 101.

For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:

For an organization that transfers insurance premiums for employees, a sample payment order for 2017 will be as follows:

1. A new filling out of payment orders was approved in 2017 for making payments to the budget for third parties. The opportunity to pay off debts on taxes and state duties for other taxpayers appeared from November 30, 2016, and from January 1, 2017, you can pay insurance premiums for others, except for “injuries” in the Social Insurance Fund.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 must be observed:

• In the fields provided for the payer's TIN and KPP, the TIN and KPP of the person for whom the tax or insurance premium is being transferred are indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• “Payer” in the appropriate field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you must first indicate the TIN/KPP of the person who is paying, and then, after the “//” sign, enter the taxpayer for whom they are paying.
• The payer status (field 101) is indicated according to the status of the person for whom the payment is made: 01 – legal entity, 09 – individual entrepreneur, 13 – individual.

Example. Payment for another organization (Alpha LLC for Yakor LLC) of transport tax - payment order (filling sample 2017):

Don’t forget that in Moscow and the Moscow region, bank account details for paying taxes and contributions have changed since February 2017.

C 1 October In 2017, a lot is changing in the work of accountants again: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them the main changes.

New forms and rules for filling out VAT documents from 10/01/2017

From 10/01/2017, taxpayers will have to use new forms of invoices, accounting journal, purchase ledger and sales ledger.

New form 4-FSS for 9 months

The new form was approved by order of the FSS of Russia dated September 26, 2016 No. 381 (taking into account the order of the FSS of Russia dated June 7, 2017 No. 275) and is valid starting from the report for 9 months.

• The title page was supplemented with a new field “Budget organizations” for the attribute of the policyholder. In it, such organizations indicate the attribute of the policyholder in accordance with the source of financing
• Table 2 was supplemented with new lines “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered” and “Debt owed by the territorial body of the Fund to the insured and (or) a separate division of a legal entity deregistered”

Changes in payments from October 2, 2017

• New field codes 107.

  We set two new values ​​for field 107 in payment orders for the transfer of customs duties:

  “PD” – if you pay using a passenger customs receipt;
  “KV” – if you pay according to the receipt of the recipient of an international postal item.

  In this case, in field 108, enter the last seven digits from the customs declaration number (sequence number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses “03”, “16”, “19” and “20”.

• New payment identifiers.

  In field 108, still indicate the individual information identifier code if the status in field 101 is “03, “19”, “20” or “24”. This is the rule for payments to the budget that are not related to the payment of tax or customs duties. Here are three new indicators for field 108 of payments to the budget for such situations:

  “28” – foreign passport of a Russian citizen;
  “29” – certificate of temporary asylum in Russia;
  “30” – certificate of consideration of the application on its merits.

• New value for field 101.

  Indicate code “28” in field 101 of the payment if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use code “06” in this case.

From October 1, 2017, inspectors will calculate penalties for late tax payments for organizations in a new way.

If the arrears are 30 days or less, then the amount of penalties will be 1/300 of the refinancing rate. If the delay is already 31 days or more, the penalties from 31 days will be double - based on 1/150 of the refinancing rate.

Switch to the "World" map

From October 1, all sellers are required to accept national payment cards for payment if revenue for the previous year exceeds 40 million rubles.

A new obligation for sellers was introduced by Law of May 1, 2017 No. 88-FZ. If an organization refuses to accept Mir cards, it may be fined 50,000 rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).