If, however, the payment order is filled out incorrectly, a refund of the erroneously transferred funds is possible if certain procedures are followed. Let's look at them. To continue working, get demo access or log in. Refund by payment order Transfer of funds with errors made in the payment order can be divided into two types:

• unclear payments to the budget;
• other payments with errors (for example, erroneous transfer of funds to the wrong recipient, return of a loan with an error in the payment order, etc.).

Refunds of erroneous payments before the irrevocability stage are the same for both types and are made by the credit institution at the will of the payer. The rules for such a return are adopted by the bank in accordance with Procedure No. 383-P dated June 19, 2012. If the irrevocability stage has been passed, it is more difficult to make a return, because

Payment for transfer under a loan agreement

When filling out a payment order, the lender should pay special attention to the “Purpose of payment” column. First of all, the content of this column should indicate the borrowed nature of the transfer of funds.

Attention

According to Appendix 1 to Bank of Russia Regulation No. 383-P dated June 19, 2012, the number and date of the agreement must be indicated in the “Purpose of payment” field. Repayment of a loan, purpose of payment Confirmation of a borrowing relationship by a payment order in the absence of a signed loan agreement On the question of whether a payment order can confirm the existence of a borrowing legal relationship between the parties in the absence of a signed agreement, there are two positions of the courts.

Important According to the first position, a payment order can be recognized as evidence of the existence of a legal relationship between the parties under a loan agreement. This position is based on the fact that, according to paragraph 2 of Art.

Rules for filling out payment orders

• in the bank. In this case, you need to contact the bank branch with a written order to cancel the payment order.
Rules for filling out payment orders Including the terms of the loan in the payment order will allow the lender to protect its interests in the event that the agreement signed by the parties is recognized as unconcluded or invalid, but the court will accept the payment order as evidence of the emergence of a borrowing relationship. Thus, if payment documents contain an indication of the amount of interest on the loan, the court, when resolving a dispute, may apply the specified interest rate when calculating the amount to be recovered from the borrower (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 13, 2012 in case No. A40-23551/11-98 -207).


----------– Examples of filling out the “Purpose of payment” column: “Under loan agreement N dated. . for a period up to. . G.

Moreover, the type, form and rules for filling out “payments” are strictly regulated by the state. Examples PreviewDownload sample filling (docx, 31 kb) Note Thus, on June 19, 2012, the Central Bank of Russia issued a regulatory document called “On the rules for transferring funds,” which clearly indicates the standards for filling out payment documents.

Particular attention is paid to filling out “payments”:

• in the “payment purpose” field, the phrase “issuance of a loan” or “repayment of debt under a loan agreement” is indicated, depending on the situation and the immediate purpose of the payment;
• Next, the date of conclusion of the contract, as well as its number, must be indicated;
• information about what exactly the percentage is is also required to be included in the payment order.

Payment order for repayment of borrowed funds

Important

Civil Code of the Russian Federation, a document indicating the transfer of a certain amount of money to the borrower by the lender can be presented to confirm the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment of transfer of funds, regardless of compliance with the written form of the agreement.

Filling out payment orders But often the error is discovered by the sender himself, which gives him the opportunity to make the necessary changes to this column. You can change the purpose of a payment order:

1. in Internet banking.

Internet banking will help you make changes in the purpose of the payment only when the document was issued in this system. To edit the purpose of payment under a loan agreement, you must log in to the system and open the payment archive.
In the next step, the user must select the payment that needs to be edited and make the necessary changes.

Filling out payment orders

Rules for filling out payment orders Filling out a payment order for the transfer of non-cash funds under a loan agreement The transfer of non-cash funds on the basis of a payment order from the lender is carried out in accordance with § 2 of Chapter. 46 of the Civil Code of the Russian Federation and Ch. 5 Regulations of the Bank of Russia dated June 19, 2012 N 383-P. The payment order is drawn up in the form established by Appendix 2 and filled out according to the rules specified in Appendix 1 to the said Regulations (clause.
5.3 Regulations of the Bank of Russia dated June 19, 2012 N 383-P). When filling out a payment order, the lender should pay special attention to the “Purpose of payment” column. First of all, the content of this column should indicate the borrowed nature of the transfer of funds. According to Appendix 1 to Bank of Russia Regulation No. 383-P dated June 19, 2012, the number and date of the agreement must be indicated in the “Purpose of payment” field.

Documentation of the transfer of non-cash funds under a loan agreement The main procedure for making payments between persons engaged in business activities (paragraph 3, paragraph 1, article 2 of the Civil Code of the Russian Federation), including in terms of transfer of the loan object, within the meaning of paragraph 2 of Art. 861 of the Civil Code of the Russian Federation is a non-cash procedure (Definition of the Constitutional Court of the Russian Federation dated April 13, 2000 N 164-O). For recommendations on agreeing on the form of non-cash payments under a cash loan agreement, see clause 3.1.2 “Transfer of a loan by non-cash funds” of this material. The forms of payment documents and the rules for their execution are established by the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P. At the same time, for each form of non-cash payments, a different content of payment documents is established.

Payment order for the return of borrowed funds For example, uncleared revenues to the federal budget can be returned by the Treasury if:

• the value of the “Purpose of payment” field does not indicate that this payment relates to payments to the budget (refunds are made at the request of the payer);
• the outstanding receipt was credited as a result of a bank error.

Clause 17 of this Procedure also provides for other cases of return of unclear payments. Their return is carried out within 3 working days on the basis of a return application, which is issued by the Treasury on the basis of a written request from the relevant payer.

The application form for a refund, as well as examples of payment orders for the return of funds, are contained in the Appendix to the Letter of the Treasury of Russia dated 02/09/2009 N 42-7.4-05/5.3-61.

Issuance of funds under a loan agreement

ValyaChel 23.11.2009, 16:57 Yes, I understand, I’m exaggerating only in order to understand whether the bank’s position is legitimate, because for a whole year they missed payments with this wording. Important Today, Russian legislation does not impose restrictions on the freedoms of the parties to a loan agreement and provides the opportunity to transfer the loan amount in several parts - tranches.

The founder (individual) provided the company with an interest-free loan, which he deposited into the company's cash desk. PKO was prescribed. The loan was provided to pay salaries and pay taxes and payroll fees. How to correctly deposit this interest-free loan into the company’s current account, what purpose should I indicate when depositing funds into the company’s current account?

AND . When depositing money into the bank through a cashier (or an employee replacing him), you need to make the following entry in accounting:

Debit 51 Credit 50- funds are deposited in the bank.

In the purpose of payment, you must indicate that the payment is “receipt under loan agreement No.__ dated___.” The bank may ask you to provide it with a separate copy of the agreement.

Elena Popova, State Advisor of the Tax Service of the Russian Federation, 1st rank

How to deposit the remaining funds to the bank. The organization applies a general taxation system

Documentation of cash delivery

Regardless of the method of depositing cash into the bank, issue a cash order and make an entry in the cash book. In the cash receipt order, in particular, indicate:*

• in the line “Issue” - the last name, first name, patronymic of the organization employee who collected and handed over the bag of cash to the bank collectors;
• in the line “Appendix” – the attached primary documents, their numbers and dates of preparation.

When depositing funds directly to the bank's cash desk, fill out an application for cash deposit, which includes three documents:*

• announcement;
• receipt;
• order.

Accounting: delivery of proceeds to the bank

When depositing money into the bank through a cashier (or an employee replacing him), you need to make the following entry in accounting:*

Debit 51 Credit 50

When handing over money to collectors, you need to make the following entries in accounting:

Debit 57 Credit 50
- funds are deposited in the bank.

When money is credited to the current account, the following entry is made:

Debit 51 Credit 57
– money has been credited to the current account.

This procedure is provided for in the Instructions for the chart of accounts (accounts , , ).

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to reflect transactions for obtaining a loan (credit) in accounting

If a cash loan (credit) is provided, then after the lender (creditor) has deposited the money into the cash register (this method is only possible for a loan) or transferred it to the organization’s bank account, make an entry in the accounting:*

Debit 50 (51) Credit 66 (67)
– a cash loan (credit) has been received.

The founder gives his company a loan

The money goes to the cash register. Funds deposited into the cash register can be used on the same day so as not to exceed the limit. It does not matter whether the company has permission to spend cash proceeds or not, since borrowed funds are not revenue.

If, due to borrowed money, the cash limit is exceeded at the end of the day, the excess amounts must be deposited with the bank. At the same time, in the announcement for a cash contribution, it is indicated that the payment is “receipt under loan agreement No.__ dated___ 2010.” The bank may ask you to provide it with a separate copy of the agreement. It’s better to find out about this in advance.*

An agreement will definitely be needed if the loan exceeds RUB 600,000. In this case, the bank will have to report information about the transaction to Rosfinmonitoring.

We inform you about the rules for filling out payment orders, including payments to the budget system of the Russian Federation, as well as insurance payments, payments for state and municipal services, approved by Order of the Ministry of Finance of the Russian Federation on November 12, 2013 No. 107n “On approval of the Rules of Instruction information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”

Basic requirements for filling out payment order details:

2. Recipient’s TIN (detail “61”)
10 characters (digits), while the first and second characters (digits) of the “TIN” of the recipient of funds cannot simultaneously take the value zero (“0”).

3. Payer/recipient checkpoint (details “102” and “103”)
The recipient's "checkpoint" consists of 9 characters (digits), while the first and second characters (digits) of the recipient's "checkpoint" cannot simultaneously take the value zero ("0").
Payers - individuals indicate zero (“0”) in the payer’s checkpoint details.

4. “Payer” (detail “8”)

for individuals - last name, first name, patronymic (if any).

5. "TIN" of the recipient of funds:
The TIN value of the budget revenue administrator who administers the payment.

6. “Checkpoint” of the recipient of funds:
The value of the checkpoint of the budget revenue administrator who administers the payment.

7. "Recipient":
Recipient's name.

8. “Purpose of payment”:

Purpose of payment, name of goods, works, services,
numbers and dates of contracts, sales documents,
other necessary information, including in accordance with the law, including value added tax;
for loan agreements: purpose of payment - repayment of debt under the loan agreement/issuance of a loan, number and date of the loan agreement, interest rate under the loan agreement;
transfer of own funds;
under contracts for payment for goods, work, services: indicating the number, date of the contract and the name of the product, work, service is mandatory (if there is a large amount of information, the general name of the paid goods, work performed, services rendered may be indicated, for example: “for electricity”, “ for information services").

An example of filling out the details “Purpose of payment”:

1. If the client transfers funds to his account or to the account of another person opened with METCOMBANK PJSC or another bank:
- Transfer of own funds (VAT is not assessed).
2. If the client transfers funds under an agreement for goods, services provided, work performed:
- Payment under agreement (or invoice, or receipt, etc.) No. 125 dated 07/05/2016 for goods (name of goods, services, works) (VAT is not assessed).
3. If the client repays the loan:
- Repayment of debt under loan agreement No. 125 dated April 3, 2010 (not subject to VAT).
4. If the client provides or returns funds under the loan agreement:
- Repayment of an interest-free loan under agreement No. 125 dated April 1, 2010 (VAT not subject to tax).
- Providing an interest-bearing loan (5%) under agreement No. 125 dated 04/01/2010 (VAT not assessed).
(The interest rate on the loan is indicated if the loan is interest-bearing; if there is no interest, then it is indicated that the loan is interest-free.)

Features of filling out the details of the fields when paying taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation administered by tax authorities

The presence of unfilled details in the payment order is not allowed.

Payment of taxes, fees, fines and other payments for third parties is allowed from 12/01/2016.
According to Article 45 of the Tax Code of the Russian Federation, payment of tax can be made for the taxpayer by another person.
In this case, another person does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.

1. Status of the person or body that issued the order for the transfer of funds (detail “101”):

"01" - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity;
"02" - tax agent;
"06" - participant in foreign economic activity - legal entity;
"08" - payer - a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who has established a law office, head of a peasant (farm) enterprise) transferring funds to pay payments to the budget system of the Russian Federation (except for taxes, fees , insurance premiums and other payments administered by tax authorities);
“09” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur;
“10” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a notary engaged in private practice;
“11” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - lawyer who established a law office;
“12” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - head of a peasant (farm) enterprise;
“13” - taxpayer (payer of fees for the performance by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual;
"16" - participant in foreign economic activity - an 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;
"21" - responsible participant in the consolidated group of taxpayers;
"22" - a participant in a consolidated group of taxpayers;
“24” - payer - an individual who transfers funds to pay insurance premiums administered by the Social Insurance Fund of the Russian Federation and other payments to the budget system of the Russian Federation (with the exception of fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities);
“26” - founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in the case of bankruptcy.

Important! When drawing up an order for the transfer of funds, legal, authorized representatives or other persons, fulfilling, in accordance with the legislation of the Russian Federation, the payer’s obligation to make payments to the budget system of the Russian Federation, indicate the status indicator of the payer whose obligation is fulfilled.

2. Payer’s INN (detail “60”)
consists of 12 characters (digits) - for an individual, while the first and second characters (digits) of the payer’s “TIN” cannot simultaneously take the value zero (“0”).



If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.

"TIN" of the payer- the value of the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.
Payer's checkpoint- the value of the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the payer’s “KPP” details.

3. “Payer” (detail “8”)
name of the payer - bank client (account holder) giving instructions to the bank to transfer funds, taking into account the following features:

Legal or authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons in accordance with the legislation of the Russian Federation on taxes and fees, fulfilling the payer’s obligation to pay tax payments, insurance premiums and other payments, when drawing up orders for the transfer of funds, indicate in the details:
“Payer” - information about the payer - a legal, authorized representative or other person making the payment:
for legal entities - the name of the legal entity fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation;
for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - "peasant farm";
for individuals - last name, first name, patronymic (if any) of the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation.

4. "Recipient":

5. KBK (props “104”)

6. OKTMO (props “105”)
In detail "105" of the order for the transfer of funds, the value of the code assigned to the territory of the municipal formation (inter-village territory) is indicated in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter - OKTMO), and consisting of 8 or 11 characters (digits), with all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”). When making a tax payment on the basis of a tax return (calculation), the OKTMO code is indicated in detail “105” in accordance with the tax return (calculation).

7. Basis of payment (detail “106”)
The value of the payment basis, which has 2 characters and can take the following values:
"TP" - payments of the current year;
“ZD” - voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions);
"BF" - the current payment of an individual - a bank client (account holder), paid from his bank account;
"TR" - repayment of debt at the request of the tax authority to pay taxes (fees, insurance contributions);
"RS" - repayment of overdue debt;
"OT" - repayment of deferred debt;
"RT" - repayment of restructured debt;
"PB" - repayment by the debtor of debt during the procedures applied in a bankruptcy case;
"PR" - repayment of debt suspended for collection;
"AP" - repayment of debt according to the inspection report;
"AR" - repayment of debt according to the writ of execution;
"IN" - repayment of investment tax credit;
“TL” - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied in a bankruptcy case;
"ZT" - repayment of current debt during the procedures applied in a bankruptcy case.

8. Tax period (detail “107”)
The value has 10 characters, eight of which have semantic meaning, and two are separating characters and are filled with a period (".").
The first two digits of the tax period indicator are intended to determine the frequency of tax payments:
"MS" - monthly payments; in the 4th and 5th digits of the tax period indicator for monthly payments, the month number of the current reporting year is indicated. The month number can take values ​​from 01 to 12.
"Q" - quarterly payments; in the 4th and 5th digits of the tax period indicator for quarterly payments - the quarter number (values ​​from 01 to 04);
"PL" - semi-annual payments; in the 4th and 5th digits of the tax period indicator for semi-annual - the half-year number (values ​​01 or 02)
"GD" - annual payments.
In the 3rd and 6th digits of the tax period indicator, a dot (".") is used as a separator.
The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled with zeros (“0”).
If the legislation on taxes and fees for the annual payment provides for more than one deadline for payment of the tax payment and specific dates for payment of the tax (fee) are established for each deadline, then these dates are indicated in the tax period indicator.
Samples of filling out the tax period indicator:
"MS.02.2013"; "KV.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".
The tax period is indicated for payments of the current year, as well as in the event of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (levy) for the expired tax period in the absence of a requirement from the tax authority to pay taxes (levies). The tax period indicator should indicate the tax period for which the tax payment or additional payment is made.
When repaying deferred, installment, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees, insurance premiums) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit in the indicator tax period in the format "day.month.year" a specific date is indicated, for example: "09/05/2013", which is interconnected with the indicator of the basis of payment and can indicate if the indicator of the basis of payment has the value:
"TR" - the payment deadline established in the tax authority's request for the payment of taxes (fees);
"RS" - the date of payment of part of the installment amount of tax in accordance with the established installment schedule;
"FROM" - date of completion of the deferment;
"RT" - the date of payment of part of the restructured debt in accordance with the restructuring schedule;
"PB" - the date of completion of the procedure applied in the bankruptcy case;
"PR" - date of completion of the suspension of collection;
"IN" - the date of payment of part of the investment tax credit.
In the case of making a payment to repay a debt under an audit report ("AP") or an executive document ("AP"), zero ("0") is indicated in the tax period indicator,
In case of early payment of the tax payment by the payer, the tax period indicator shall indicate the first upcoming tax period for which the tax (fee) must be paid.

9. Document number – basis for payment (detail “108”).
When drawing up an order to transfer funds to pay tax payments of a payer - an individual - a bank client (account holder) on the basis of a tax return (calculation), zero ("0") is indicated in detail "108".

"TR" - number of the tax authority's request for payment of tax (fee, insurance premiums);
"RS" - number of the decision on installment plan;
"FROM" - number of the decision on deferment;
"RT" - number of the decision on restructuring;
"PB" - number of the case or material considered by the arbitration court;
"PR" - number of the decision to suspend collection;
"AP" - the number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
"AR" - the number of the enforcement document and the enforcement proceedings initiated on the basis of it;
"IN" - number of the decision on granting an investment tax credit;
"TL" - the number of the arbitration court's ruling on the satisfaction of the statement of intention to pay off the claims against the debtor.
When indicating the number of the corresponding document, the number sign “N” is not affixed.
When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions) (the payment basis indicator has the value “TP” or “ZD”) in the indicator document number is indicated zero (“0”).

10. Date of the payment basis document (detail “109”):
Consists of 10 characters: the first two characters indicate the calendar day (can take values ​​from 01 to 31), the 4th and 5th characters indicate the month (values ​​from 01 to 12), the 7th to 10th characters indicate the year , in the 3rd and 6th characters a dot (".") is used as a separator.
At the same time, for payments of the current year (the value of the payment basis indicator is equal to “TP”), the document date indicator indicates the date of the tax return (calculation) submitted to the tax authority, namely the date of signing of the declaration (calculation) by the taxpayer (authorized person).
In the case of voluntary repayment of debt for expired tax (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions) (the value of the payment basis indicator is “ZD”), zero (“0”) is indicated in the document date indicator.
For payments for which payment is made in accordance with the tax authority’s requirement to pay taxes (fees, insurance contributions) (the value of the payment basis indicator is “TR”), the date of the requirement is indicated in the document date indicator.
When a payer - an individual - a bank client (account holder) draws up an order to transfer funds to pay tax payments, insurance premiums on the basis of a tax return (calculation), the date of submission of the tax return (calculation) to the tax authority is indicated in detail "109" or when sending a tax return by mail - the date of sending the postal item.

When repaying deferred, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees, insurance contributions) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit, when paying the results of tax audits, as well as when paying off debt on the basis of executive documents, the date of the document is indicated in the indicator of the date of the document, if the indicator of the basis for payment has the value:
"TR" - the date of the tax authority's demand for payment of tax (fees, insurance contributions);
"RS" - date of the decision on installment plan;
"FROM" - date of the decision to defer;
"RT" - date of the decision on restructuring;
"PB" - the date the arbitration court made a decision to introduce bankruptcy proceedings;
"PR" - date of the decision to suspend collection;
"AP" - the date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
"AR" - the date of the writ of execution and the enforcement proceedings initiated on its basis;
"IN" - the date of the decision to provide an investment tax credit;
"TL" - the date of the arbitration court's decision to satisfy the statement of intention to pay off the claims against the debtor.

11. Unique accrual identifier (UIN, “Code” in detail 22)
- the number of characters is 20, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
- the number of characters is 25, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or

For reference. The number of characters in the UIN (20 or 25) is determined by the revenue administrator (tax, customs, etc. authority) and is communicated to the payer in the payment document (receipt, request, etc.).

12. Purpose of payment (detail 24)
The “Purpose of payment” details of the order for the transfer of funds indicate additional information necessary to identify the purpose of the payment,

Authorized representatives

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if available) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer” - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

Legal representatives and other persons, fulfilling, in accordance with the legislation on taxes and fees, the payer’s obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation in the details “Purpose of payment” indicate:
TIN and KPP of the person (for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, individuals only TIN) making the payment. This information is indicated first in the “Purpose of payment” details. To separate information about TIN and KPP, the sign “//” is used. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if available) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer” - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) . To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used.

Features of filling out fields when making payments to the budget system of the Russian Federation (for example, payments for the provision of municipal services, payment for visiting kindergartens, schools, etc.)

This procedure applies to transfers to the following accounts (the account number is indicated in the details "Recipient's account»):
N 40101 “Revenues distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation” (hereinafter referred to as the account of the Federal Treasury body;
N 40302 "Funds received at temporary disposal";
N 40501 "Accounts of federally owned organizations. Financial organizations" with the distinctive feature " 2 "in the fourteenth category;
N 40601 "Accounts of organizations that are in state (except federal) ownership. Financial organizations" with distinctive features " 1", "3 "in the fourteenth category;
N 40701 "Accounts of non-governmental organizations. Financial organizations" with distinctive features " 1", "3" in the fourteenth category;
N 40503 "Accounts of federally owned organizations. Non-profit organizations" with the distinctive feature " 4 "in the fourteenth category;
N 40603 "Accounts of organizations that are in state (except federal) ownership. Non-profit organizations" with the distinctive feature " 4 "in the fourteenth category;
N 40703 "Accounts of non-governmental organizations. Non-profit organizations" with the distinctive feature " 4 "in the fourteenth category;

1. Payer’s INN (detail “60”)
consists of 12 characters (digits) - for an individual, while the first and second characters (digits) of the payer’s “TIN” cannot simultaneously take the value zero (“0”).
The value of the TIN of the payer - an individual may not be indicated if the identifier of information about the individual is specified in the "108" detail or the unique accrual identifier (UIN) is specified in the "Code" detail.
If there is no UIN, you must indicate the registration address at the place of residence of the payer - an individual or the registration address at the place of stay (if the individual does not have a place of residence).
If the payer - an individual does not have an INN and UIN, it is mandatory to indicate in the order to transfer funds a different identifier of information about the individual.
If an order to transfer money is indicated in detail "101" of one of the statuses "09" - "14" and at the same time there is no unique accrual identifier in the detail "Code" (detail "22"), indicate the TIN value of the payer - an individual in the detail " The payer's TIN is required.
If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.

name of the payer - bank client (account holder) giving instructions to the bank to transfer funds, taking into account the following features:

for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated. The registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence) is not indicated in the “Payer” detail when indicating in the order to transfer funds a unique accrual identifier from the individual’s notice filled out for the taxpayer by the tax authority.
The founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties, when filling out orders for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case, indicate in details:
"TIN" of the payer - the value of the TIN of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
"KPP" of the payer - the value of the KPP of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
“Payer” - the name of the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party and in brackets the name of the debtor whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court (the abbreviated name is indicated).

3. “Recipient” (props “16”):
The abbreviated name of the Federal Treasury body and in brackets is the abbreviated name of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.

4. KBK (props “104”)
In the detail “104” of the order for the transfer of funds, the value of the KBK, consisting of 20 characters (digits), is indicated, while all KBK signs cannot simultaneously take the value zero (“0”). If there is no BCC, the value “0” (“0”) is indicated in detail “104” of the order to transfer funds.
The list of BCCs was established by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation.”

5. OKTMO (props “105”)

6. In the details “106”, “107”, “109” of the order for the transfer of funds, zero (“0”) is indicated.

7. Identifier of an individual in field “108”:
If an order to transfer funds of one of the statuses “03”, “19”, “20”, “24” is indicated in detail “101”, the identifier of information about the individual is indicated in detail “108”.
The following is used as an identifier of information about an individual: the insurance number of the individual personal account of the insured person in the personalized accounting system of the Pension Fund of the Russian Federation (SNILS); series and number of the identity document; driver's license series and number; series and number of the certificate of registration of the vehicle with the authorities of the Ministry of Internal Affairs of the Russian Federation; as well as other identifiers of information about an individual used in accordance with legislation of the Russian Federation.
When filling out the details "108", the number signs "N" and "-" are not indicated.
Before the identifier of information about an individual, a two-digit value of the type of identifier of information about an individual is indicated, which, depending on the document identifying the individual, has the following value:
"01" - passport of a citizen of the Russian Federation;
"02" - certificate of the civil registry office, executive authority or local government authority on the birth of a citizen;
"03" - seaman's passport (sailor's identity card);
"04" - military personnel identification card;
"05" - military ID of a serviceman;
"06" - temporary identity card of a citizen of the Russian Federation;
"07" - certificate of release from prison;
“08” - a passport of a foreign citizen or another document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen;
"09" - residence permit;
"10" - temporary residence permit (for stateless persons);
"11" - refugee certificate;
"12" - migration card;
"13" - passport of a citizen of the USSR;
"14" - insurance number of the individual personal account of the insured person in the personalized accounting system of the Pension Fund of the Russian Federation (SNILS);
"22" - driver's license;
"24" - certificate of registration of the vehicle with the authorities of the Ministry of Internal Affairs of the Russian Federation;
"25" - hunting license;
"26" - permission to store and carry hunting weapons.

To separate the two-digit value of the individual information identifier type and the individual information identifier, the sign ";" is used.
For example: "01;0201251245"

If an order to transfer funds is indicated in detail "101" of one of the statuses "03", "19", "20", "24" and at the same time there is no unique accrual identifier in the detail "Code" (detail 22), in the detail " 108" of the order, the value zero ("0") is allowed only when the payer's TIN value is indicated in the "TIN" detail of the payer - an individual.

8. Unique accrual identifier (UIN, “Code” in detail 22)
- the number of characters is 20, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.),
or
- the number of characters is 25, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.),
or
- the number of characters is 1, and the value is “0” (this means that the payer does not have information about the UIN).
For reference. The number of characters in the UIN (20 or 25) is determined by the revenue administrator (tax, customs, etc. authority) and is communicated to the payer in the payment document (receipt, request, etc.).

Features of payment of administrative fines:

An administrative fine must be paid in full by a person held administratively liable no later than sixty days from the date the decision to impose an administrative fine comes into force, with the exception of:

when an administrative fine is paid by a person held administratively liable for committing an administrative offense (subject to the restrictions established by the “Code of the Russian Federation on Administrative Offenses”), no later than twenty days from the date of the decision to impose an administrative fine, the administrative fine may be paid in the amount of half the amount of the imposed administrative fine. If the execution of the decision to impose an administrative fine was delayed or spread out by the judge, body, or official who issued the decision, the administrative fine is paid in full;
an administrative fine imposed on a foreign citizen or stateless person simultaneously with administrative deportation from the Russian Federation must be paid no later than the next day after the day the relevant resolution in the case of an administrative offense comes into force;
execution of a decision imposing an administrative fine may be delayed or spread in installments by the judge, body, or official who issued the decision; in this case, the deadline for payment of the administrative fine is indicated in the relevant act on installment/deferment of execution.

In order to correctly reflect the fine in the State Information System on state and municipal payments and timely recording of the paid traffic fine, we ask you to comply with the following conditions:

be sure to indicate the UIN (the protocol number is equal to the UIN, usually starting with the numbers 188), KBC and OKTMO;
payment of a fine is possible only for yourself, payment of fines for a third party is not provided (in case of payment of a fine for a third party, the fine will not be considered paid for this third party);
A separate payment order must be drawn up for each fine.

Features of filling out the fields when paying customs and other payments administered by customs authorities

Blank details in a payment order are not allowed.

1. Payer’s INN (detail “60”)
consists of 12 characters (digits) - for an individual, while the first and second characters (digits) of the payer’s “TIN” cannot simultaneously take the value zero (“0”).
The value of the TIN of the payer - an individual may not be indicated if the identifier of information about the individual is specified in the "108" detail or the unique accrual identifier (UIN) is specified in the "Code" detail.
In the absence of a UIN, it is necessary to indicate the registration at the place of residence of the payer - an individual or the registration address at the place of residence (if the individual does not have a place of residence).
If the payer - an individual does not have an INN and UIN, it is mandatory to indicate in the order to transfer funds a different identifier of information about the individual.
If an order to transfer money is indicated in detail "101" of one of the statuses "09" - "14" and at the same time there is no unique accrual identifier in the detail "Code" (detail "22"), indicate the TIN value of the payer - an individual in the detail " The payer's TIN is required.
If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.

2. “Payer” (detail “8”)
name of the payer - bank client (account holder) giving instructions to the bank to transfer funds, taking into account the following features:
for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated. The registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence) is not indicated in the “Payer” detail when indicating in the order to transfer funds a unique accrual identifier from the individual’s notice filled out for the taxpayer by the tax authority.
The founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties, when filling out orders for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case, indicate in details:
"TIN" of the payer - the value of the TIN of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
"KPP" of the payer - the value of the KPP of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
“Payer” - the name of the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party and in brackets the name of the debtor whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court (the abbreviated name is indicated).

3. "Recipient":

The abbreviated name of the Federal Treasury body and in brackets is the abbreviated name of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.

4. KBK (props “104”)
In the detail “104” of the order for the transfer of funds, the value of the KBK, consisting of 20 characters (digits), is indicated, while all KBK signs cannot simultaneously take the value zero (“0”).
The list of BCCs was established by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation.”

5. OKTMO (props “105”)
The detail “105” of the order for the transfer of funds indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or settlement included in the municipal formation in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter referred to as OKTMO), and consisting of 8 or 11 characters (digits), while all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”).

6. Basis of payment (detail “106”)
"DE" - declaration for goods, with the exception of declarations for goods, payments for which are paid by payers of customs duties and taxes - legal entities or individuals (hereinafter - payers of customs duties) using electronic terminals, payment terminals and ATMs;
"PO" - customs receipt order, with the exception of customs receipt orders, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"CT" - adjustment of the declaration for goods, with the exception of adjustments of declarations for goods, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"ID" - executive document;
"IP" - collection order;
"TU" - a requirement for the payment of customs duties, with the exception of requirements for the payment of customs duties, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"DB" - documents of financial and economic activities of customs authorities;
"IN" - collection document;
"KP" - an agreement on interaction when large payers pay total payments in a centralized manner;
"DK" - a declaration for goods, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"PC" - a customs receipt order, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"CC" - adjustment of the declaration of goods, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"TC" - a requirement for the payment of customs duties, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"00" - other cases.

7. Identifier of information about an individual (detail "108")
If you indicate in detail “101” the order to transfer funds one of the statuses “03”, “16”, “19”, “20”, the identifier of information about the individual is indicated.
If an order for the transfer of funds is indicated in detail "101" of one of the statuses "03", "16", "19", "20" and at the same time there is no unique accrual identifier in the detail "Code" of the order for the transfer of funds, indicate in in detail "108" of the order for the transfer of funds, the value zero ("0") is allowed only when filling out the detail "TIN" of the payer with the value of the TIN of the payer - an individual.
If a status other than “03”, “16”, “19”, “20” is indicated in detail “101” of the order for the transfer of funds, it is indicated in detail “108” of the order for the transfer of funds if the payment basis indicator has meaning:
"DE", "DK" - the last 7 digits from the customs declaration number (serial number);
"PO", "PC" - number of the customs receipt order;
"KT", "KK" - the last 7 digits from the customs declaration number (serial number);
"ID" - number of the executive document;
"IP" - number of the collection order;
“TU”, “TK” - number of the request for payment of customs duties;
"BD" - document number of the financial and economic activities of the customs authorities;
"IN" - collection document number;
"KP" - number of the agreement on interaction when large payers pay total payments in a centralized manner;
"00" - 0.
When indicating the number of the corresponding document, the “N” sign is not affixed.

8. Document date value (attribute "109")
Consists of 10 characters: the first two characters indicate the calendar day (can take values ​​from 01 to 31), the 4th and 5th characters indicate the month (values ​​from 01 to 12), the 7th to 10th characters indicate the year , in the 3rd and 6th characters a dot (".") is used as a separator.
In the "Document date" indicator, depending on the basis of payment, the following is indicated:
“DE”, “DK” and “KT”, “KK” - date from the goods declaration number;
"PO", "PC" - date of the customs receipt order;
"ID" - date of the writ of execution;
"IP" - date of collection order;
“TU”, “TC” - date of request for payment of customs duties;
"BD" - the date of the document of financial and economic activity of the customs authorities;
"IN" - date of collection document;
"KP" - the date of the agreement on interaction when large payers pay total payments in a centralized manner;
"00" - other cases.

9. Unique accrual identifier (“Code”, detail 22)
the number of characters is 20, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
the number of characters is 25, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
the number of characters is 1, and the value is “0” (this means that the payer does not have information about the UIN).

For reference. The number of characters in the UIN (20 or 25) is determined by the revenue administrator (tax, customs, etc. authority) and is communicated to the payer in the payment document (receipt, request, etc.).

10. If it is impossible to indicate a specific value of the indicator in the details “105”, “106”, “108” - “109” and “Code” of the order for the transfer of funds, zero (“0”) is indicated.

Using or

To yourself (IP)

An individual entrepreneur has situations when he transfers money from his account to his account in another bank. There is nothing suspicious about this, because an individual entrepreneur account is a personal account of an individual and he manages it as he pleases.

Example: Top up your own account. Without VAT.

Refill

An individual entrepreneur can replenish his account without any restrictions.

Example: Refill. Without VAT.

An organization cannot replenish an account without reason, unlike an individual entrepreneur.

For organizations, only the founder can replenish the account and only in one of the following ways: Contribute financial assistance; Make a contribution to the organization's property; Make payment for goods/works (services); Apply for a loan; Top up the UK.

Example: Payment of funds under loan agreement No. 125 dated March 29, 2018 with the founder. Without VAT.

Example: Contribution of authorized capital to Romashka LLC from the founder Leonid Viktorovich Ivanov. Without VAT.

Payment for goods/services

1. When paying for work/services, in the “Purpose of payment” column, indicate the number and date of the agreement (invoice number and date) on the basis of which the payment is made.
2. It is desirable that the payment amount be commensurate with the size and turnover of the company.

It will be suspicious for a bank if a small company buys expensive goods.

3. Provide the numbers, names and dates of other documents justifying the operation of transferring funds - invoice number and date, work acceptance certificate number and date, invoice number, etc.

If a client orders expensive services or frequently, the bank has the right to request certificates of completed work and reports.

4. Indicate for what goods, works/services you are transferring payment (Appendix No. 1 to the Central Bank Regulation No. 383-P dated June 19, 2012). If there are a lot of products, you can generalize or indicate the most expensive products from the list.

Banks can check purchased goods against the organization’s OKVED code, especially if such transactions occur frequently.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. VAT excluded.

Example: Payment for construction materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Including VAT 3885.00 rubles.

Example: Payment for the Philips 123H2 coffee machine under agreement No. 205-R dated March 29, 2018. Without VAT.

Example: Advance payment for transport services on invoice No. 20 dated February 25, 2018. including VAT (18%) 3530.18 rubles.

Rent

1. When transferring payment for rent, indicate the date and number of the lease agreement.
2. Be sure to indicate for what period you are making payments.

It will be suspicious for the bank if the rental amount is overstated. This can happen if you are paying rent for several months.

3. It is recommended to indicate what type of rent you are paying for - real estate, transport, etc.

Example: Rent for January 2018 under real estate lease agreement No. 1565 dated 08/21/2016. Without VAT.

Example: Rent for January 2018 under real estate lease agreement No. 1565 dated 08/21/2016. Including VAT 5548.00 rubles.

Accountable funds

1. When transferring accountable funds to employees' bank cards, indicate this in the purpose of the payment.

A credit institution may request confirmation that personal income tax was paid on this money, since it will consider that these funds received are the employee’s income if the word “On account” is not indicated.

2. It is advisable to indicate for what purposes the money is transferred - for the purchase of goods, business trips, ordering services, etc.

If large sums are transferred under the report or frequently, the bank may request supporting documents - reports, checks, etc.

Example: Transfer of funds to employee Ivan Leonidovich Petrov against a report for the purchase of goods. Without VAT.

Payment for goods/services for another company

The purpose of the mandatory payment must include the name of the counterparty and the product/service for which the money is being transferred.

Sometimes banks require the purpose to indicate the basis for such a transfer. This could be a letter from a counterparty requesting a transfer of money. The original letter itself may also be requested by the bank.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Without VAT.

Example: Payment for construction materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Including VAT 3885.00 rubles.

Paying taxes for another company

It is impossible to return money transferred to the budget for another organization or individual!

In field "Payer status" indicate the status of that the person for whom you pay tax. Enter in this field:

• 01 - if you pay tax for a company
• 09 - when you transfer tax for individual entrepreneurs
• 13 - for an individual
• 02 - for a tax agent

The TIN and KPP must be indicated to the organization/individual entrepreneur or individual for whom you are paying the tax. For individual entrepreneurs and individuals at the checkpoint, write "0". If an individual does not have a tax identification number, then write “0”, but then in field 22 you need a UIN.

In the payer field, you must indicate the organization for which the tax is being transferred (Romashka LLC).

In the purpose of payment, it is necessary to indicate the INN of the checkpoint of the organization that actually pays the tax // the name of the organization for which they are paying (Romashka LLC) // and then the purpose.

Example: TIN 6165000000 KPP 616500000 // Romashka LLC // VAT accrued based on the results of its own activities for the 1st quarter of 2018. Without VAT.

Dividends

1. It is necessary to indicate the minutes of the meeting of founders on the basis of which the payment is made.
2. Indicate for what period dividends are paid and what part is paid.

A credit institution sometimes asks to pay 13% personal income tax on it simultaneously with the payment of dividends.

Example: Payment of 1/2 of the dividends for 3 months of 2018 based on the minutes of the meeting of founders No. 15 dated April 21, 2018 (personal income tax withheld). Without VAT.

Loan

Banks are always suspicious of any loans.

1. Indicate the percentage (rate) at which you are issuing a loan.

An interest-free loan makes banks more suspicious. Sometimes it’s better to even indicate at least a small bet.

2. If you are issuing a loan in installments, indicate the total loan amount.

Loan for 600 tr. and above be under special control of the bank.

3. It is very likely that you will immediately need to provide documents to justify the loan.

Example: Issuance of funds under interest-bearing loan agreement No. 12 dated February 21, 2018 (15% per annum). The total amount under the loan agreement is 100,000 rubles. Without VAT.

Using this online service for organizations, you can conduct tax and accounting on the simplified tax system and UTII, generate payment slips, 4-FSS, SZV, Unified Settlement 2017 and submit any reports via the Internet, etc. (from 250 rubles / month). 30 days free. For newly created individual entrepreneurs now (free).