"On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation." Indication of information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation

Date of: 02.01.2024

SPS "Consultant Plus", February 1, 2017

As amended by Orders of the Ministry of Finance of Russia dated October 30, 2014 N 126n, dated September 23, 2015 N 148n

together with the “Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for the payment of payments to the budget system of the Russian Federation”, “Rules for indicating information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments into the budget system of the Russian Federation, administered by tax authorities", "Rules for indicating information identifying a payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities", "Rules for indicating information identifying a payment in orders for transferring funds funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)", "Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation"

ConsultantPlus: note.

Beginning of the edition - Beginning of the edition - 03/28/2016.

Other documents on request: Payment of taxes, contributions, fees Sections of taxation

Income type code provides the following groups:

1 - tax and non-tax revenues;
2 - gratuitous receipts.

To the group Income the following are included subgroups:

01 - taxes on profits, income;
02
03 - taxes on goods (work, services) sold on the territory of the Russian Federation;
04 - taxes on goods imported into the territory of the Russian Federation;
05 - taxes on total income;
06 - property taxes;
07 - taxes, fees and regular payments for the use of natural resources;
08 - National tax;
09 - debt and recalculations for canceled taxes, fees and other obligatory payments;
10 - income from foreign economic activity;
11 - income from the use of state and municipal property;
12 - payments for the use of natural resources;
13 - income from the provision of paid services and compensation of state costs;
14 - income from the sale of tangible and intangible assets;
15 - administrative fees and charges;
16 - fines, sanctions, damages;
17 - other non-tax income.

Code of Income Type Items produces further detailing of the code of Subgroups of the type of income.

Sub-Item Code of Income Type produces further detailing of the Income Type Item code.

Revenue elements code:

For tax revenue the code of the income element corresponds to the budget of the budgetary system of the Russian Federation, depending on the powers to set tax rates by federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities in accordance with the legislation of the Russian Federation on taxes and fees.
For non-tax income the code of the income element is determined depending on the authority to establish the amount of payments by federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities, and management bodies of state extra-budgetary funds.
For free receipts the income element code is determined based on the ownership of the transfer to its recipient.

The following are installed income element codes:

- federal budget;
- budget of a constituent entity of the Russian Federation;
- budgets of intra-city municipalities of federal cities of Moscow and St. Petersburg;
- budget of the city district;
- budget of the municipal district;
- budget of the Pension Fund of the Russian Federation;
- budget of the Social Insurance Fund of the Russian Federation;
- budget of the Federal Compulsory Medical Insurance Fund;
09 - budget of the territorial compulsory health insurance fund;
- settlement budget.

Code of Subtypes of Income budgets (14 - 17 digits of the budget income classification code of the Russian Federation) consists of 4 characters.

The codes are detailed by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation, and financial authorities of local self-government.

Classification of subtypes of income is coded four characters.

For income from the collection of taxes, fees, regular payments for the use of subsoil (rentals), customs duties, customs duties and income from the collection of state duties Subspecies code is used for separate accounting of the amounts of tax (fee), penalties, monetary penalties (fines) for this tax (fee), therefore the taxpayer must independently select this code depending on the type of payment. At the same time, administrators of these incomes are obliged to inform payers of the full budget classification code in accordance with the following structure of the code for subtypes of income, in particular:

1000 - payment amount (recalculations, arrears and debt on the relevant payment, including canceled ones);
2100 - fines;
2200 - interest on the relevant payment;
3000 - the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation.

Compulsory medical insurance: For insurance premiums for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund, it is carried out according to the budget income classification code 000 1 02 02101 08 0000 160 “Insurance contributions for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund”, the following codes of the subtype of budget income are used:

- “Insurance contributions for compulsory health insurance of the working population received from payers”;
- “Insurance contributions for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012)”;
2011 - “Penalties on insurance premiums for compulsory health insurance of the working population received from payers”;
2012 - “Penalties on insurance premiums for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012)”;
3011 - “Amounts of monetary penalties (fines) for insurance premiums for compulsory health insurance of the working population received from payers”;
3012 - “Amounts of monetary penalties (fines) for insurance premiums for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012).”

Pension Fund: Administration of payments received by the budget of the Pension Fund of the Russian Federation in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings" from insured persons and employers reflected in budget of the Pension Fund of the Russian Federation, carried out according to the classification code of budget revenues 000 1 02 02041 06 0000 160 “Additional insurance contributions for the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation” using the following codes of the subtype of budget income:

- additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation;
- employer contributions in favor of insured persons who pay additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation.

State registration: For the purpose of accounting for revenues administered by federal government bodies..., by type of income of budgets of income subgroups... 113 - income from the provision of paid services (work) and compensation for state expenses, ... the following codes of the subtype of budget income are used: - federal government bodies ... (For example, Fee for the provision of information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs).

Complete list of budget income subtype codes.

Classification of general government operations related to budget revenues is determined by a three-digit code (18 - 20 digits of the code for the classification of budget revenues of the Russian Federation) of the classification of operations of the general government sector, which provides for the grouping of operations according to their economic content, and is represented by the following positions:

110 - tax revenues;
120 - income from property;
130 - income from the provision of paid services;
140 - the amount of forced seizure;
150 - gratuitous receipts from budgets;
151 - revenues from other budgets of the budget system of the Russian Federation;
152 - receipts from supranational organizations and foreign governments;
153 - receipts from international financial organizations;
160 - insurance contributions for compulsory social insurance;
170 - income from operations with assets;
180 - other income;
410 - decrease in the value of fixed assets;
420 - decrease in the value of intangible assets;
430 - decrease in the value of non-produced assets;
440 - decrease in the cost of inventories.

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.

		After 10/02/2017
	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual, with the exception of payment of customs duties
	Participant in foreign economic activity - legal entity	A participant in foreign economic activity is a legal entity, with the exception of the recipient of international mail

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.

Status code	Decoding
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity
	tax agent
	federal postal organization that has drawn up an order for the transfer of funds for each payment by an individual, with the exception of payment of customs duties
	tax authority
	Federal Bailiff Service and its territorial bodies
	participant in foreign economic activity - a legal entity, with the exception of the recipient of international mail
	customs Department
	payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise, transferring funds to pay payments to the budget system of the Russian Federation (with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities)
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a notary engaged in private practice
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a lawyer who has established a law office
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - head of a peasant (farm) enterprise
	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
	a credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals
	participant in foreign economic activity - individual
	participant in foreign economic activity - individual entrepreneur
	a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties
	organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
	credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual
	responsible member of a consolidated group of taxpayers
	member of a consolidated group of taxpayers
	Social Insurance Fund of the Russian Federation
	payer - an individual who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation, and other payments to the budget system of the Russian Federation (except for fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities)
	guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products
	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 pay off 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
	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
	participant in foreign economic activity - recipient of international mail

Appendix No. 1. Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for the payment of payments to the budget system of the Russian Federation Appendix No. 2. Rules for indicating information identifying the payment in orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, administered by tax authorities Appendix No. 3. Rules for indicating information identifying a payment in orders for the transfer of funds for customs and other payments administered by customs authorities Appendix No. 4. Rules for indicating information identifying payment, in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities) Appendix No. 5. Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation

Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n
"On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation"

With changes and additions from:

In accordance with paragraph 7 of Article 45 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2013, N 44, Art. 5646; 2016, N 49, Art. 6844), Regulations of the Bank of Russia dated 19 June 2012 N 383-P "On the rules for transferring funds" (registered by the Ministry of Justice of the Russian Federation on June 22, 2012, registration N 24667; Bulletin of the Bank of Russia, 2012, N 34) (as amended by the Directive of the Bank of Russia dated 07/15/2013 N 3025-U "On amendments to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for transferring funds", registered by the Ministry of Justice of the Russian Federation on 08/14/2013, registration N 29387; Instruction of the Bank of Russia dated 04/29/2014 N 3248-U “On amendments to Bank of Russia Regulations dated June 19, 2012 N 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on 05/19/2014, registration N 32323; By Directive of the Bank of Russia dated May 19, 2015 N 3641-U “On amending clause 1.21.1 of Bank of Russia Regulations dated June 19, 2012 N 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on June 11, 2015, registration N 37649; Instruction of the Bank of Russia dated 06.11.2015 N 3844-U "On amendments to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for transferring funds", registered by the Ministry of Justice of the Russian Federation on 01.27.2016, registration N 40831) (hereinafter referred to as Bank of Russia Regulation N 383-P), based on the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258, N 49, Art. 4908; 2005, N 23, Art. 2270, N 52, Art. 5755; 2006, N 32, Art. 3569, N 47, Art. 4900; 2007, N 23, Art. 2801 , N 45, Art. 5491; 2008, N 5, Art. 411, N 46, Art. 5337; 2009, N 3, Art. 378, N 6, art. 738, N 8, art. 973, N 11, art. 1312, N 26, art. 3212, N 31, art. 3954; 2010, N 5, art. 531; N 9, art. 967; N 11, art. 1224; N 26, art. 3350; N 38, art. 4844; 2011, N 1, art. 238; N 3, Art. 544; N 4, Art. 609; N 10, art. 1415; N 12, Art. 1639; N 14, art. 1935; N 36, Art. 5148; N 43, Art. 6076; N 46, art. 6522; 2012, N 20, art. 2562; N 25, art. 3373; N 44, Art. 6027; N 49, Art. 6881; N 52, art. 7516; 2013, N 5, art. 411, N 20, art. 2488; N 36, Art. 4578; N 45, art. 5822; 2014, N 8, art. 814; N 12, Art. 1296; N 15, art. 1755; N 26, art. 3561; N 36, Art. 4869; N 40, art. 5426; N 46, art. 6355; N 49, Art. 6955; 2015, N 2, art. 491; N 5, art. 838; N 31, art. 4693; N 38, art. 5286; N 40, art. 5564; 2016, N 2, art. 325; N 17, art. 2399; N 28, art. 4741; N 47, art. 6654; 2017, N 12, art. 1732) and in order to improve the automated procedures for processing information contained in orders for the transfer of funds to pay payments to the budget system of the Russian Federation, as well as payments for state and municipal services and services by Federal Treasury authorities, budget revenue administrators, state (municipal) institutions , which are necessary and mandatory for the provision of state and municipal services, I order:

1. Approve:

Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (Appendix No. 1 to this order);

Rules for indicating information identifying a payment in orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, administered by tax authorities (Appendix No. 2 to this order);

Rules for indicating information identifying the payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities (Appendix No. 3 to this order);

Rules for indicating information identifying a payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (with the exception of taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities) (Appendix No. 4 to this order);

Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation (Appendix No. 5 to this order).

2. Formation of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, as well as provision of payers, including participants in foreign economic activity, with the information necessary for filling out the details of the order for the transfer of funds for payment of payments to the budget system of the Russian Federation by revenue administrators budgets, state (municipal) institutions, is carried out in accordance with the Rules approved by this order.

3. Administrators of budget revenues, state (municipal) institutions, credit organizations (branches of credit organizations), payment agents, federal postal organizations - drafters of orders for the transfer of funds of individuals for payment of payments to the budget system of the Russian Federation indicate information in the details of orders for transfer of funds of individuals for payment of payments to the budget system of the Russian Federation in accordance with the Rules approved by this order.

4. The author of the order for the transfer of funds to pay payments from individuals to the budget system of the Russian Federation, including for state and municipal services, indicates a unique accrual identifier, identifier of information about the individual, provided for by order of the Federal Treasury of November 30, 2012 N 19n “On approval of the Procedure for maintaining a state information system on state and municipal payments” (registered by the Ministry of Justice of the Russian Federation on December 25, 2012, registration N 26329; Bulletin of normative acts of federal executive bodies, 2013, N 1), in the corresponding details of the order of the physical persons regarding the transfer of funds.

Credit organizations, payment agents, federal postal service organizations when drawing up payment orders for the total amount of orders accepted for execution from individuals to transfer funds to pay payments (except for customs duties) to the budget system of the Russian Federation, including for state and municipal services, information on which is indicated in the register in accordance with Bank of Russia Regulation No. 384-P dated June 29, 2012 “On the payment system of the Bank of Russia” (registered by the Ministry of Justice of the Russian Federation on July 4, 2012, registration No. 24797; Bulletin of the Bank of Russia , 2012, N 36) (as amended by the Directive of the Bank of Russia dated March 15, 2013 N 2981-U “On amendments to the Bank of Russia Regulation dated June 29, 2012 N 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice Russian Federation 04/19/2013, registration N 28207; Instruction of the Bank of Russia dated 10/25/2013 N 3079-U “On amendments to the Bank of Russia Regulations dated June 29, 2012 N 384-P “On the payment system of the Bank of Russia”, registered by the Ministry Justice of the Russian Federation November 20, 2013, registration N 30408; By Directive of the Bank of Russia dated July 14, 2014 N 3323-U "On amendments to Appendix 9 to the Regulations of the Bank of Russia dated June 29, 2012 N 384-P "On the payment system of the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration N 33399; Instruction of the Bank of Russia dated 05.11.2015 N 3839-U “On amendments to the Regulation of the Bank of Russia dated June 29, 2012 N 384-P “On the payment system of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on 09.12.2015, registration N 40044 ; Instruction of the Bank of Russia dated November 17, 2016 N 4199-U "On amendments to Bank of Russia Regulations dated June 29, 2012 N 384-P "On the payment system of the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on December 7, 2016, registration N 44614)) (hereinafter referred to as a payment order for the total amount with the register), indicate information in the payment order for the total amount in accordance with Bank of Russia Regulation N 383-P, while the status “15” is indicated in detail “101” of the payment order, information from orders of individuals persons, including a unique accrual identifier, an identifier of information about an individual, is indicated in the relevant details of the register generated for the payment order for the total amount with the register.

5. The rules approved by this order are applied when drawing up orders for the transfer of funds in payment of state and municipal services provided for by Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services” (Collection of Legislation of the Russian Federation , 2010, N 31, article 4179; 2011, N 15, article 2038; N 27, article 3873, article 3880; N 29, article 4291; N 30, article 4587; N 49, article 7061 ; 2012, N 31, Art. 4322; 2013, N 14, Art. 1651; N 27, Art. 3477, Art. 3480; N 30, Art. 4084; N 51, Art. 6679; N 52, Art. 6952 , Art. 6961, Art. 7009; 2014, N 26, Art. 3366; N 30, Art. 4264; 2015, N 1, Art. 67, Art. 72; N 29, Art. 4342, Art. 4376; 2016 , N 7, Art. 916; N 27, Art. 4293, Art. 4294; N 52, Art. 7482; 2017, N 1, Art. 12), to accounts opened, including, by territorial bodies of the Federal Treasury ( hereinafter - to the bodies of the Federal Treasury) and financial bodies in the Bank of Russia.

6. Information in the details “Payer”, “Recipient”, “Purpose of payment” and other information provided for by this order in the details of orders, the forms of which are provided for by Bank of Russia Regulation N 383-P, must be indicated taking into account the maximum number of characters established for these details Appendix No. 11 to Bank of Russia Regulation No. 383-P.

7. Recognize as invalid the orders of the Ministry of Finance of the Russian Federation:

dated November 24, 2004 N 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” (registered by the Ministry of Justice of the Russian Federation on December 14, 2004, registration N 6187; Bulletin of regulatory acts of federal executive authorities, 2004, N 51);

dated October 1, 2009 N 102n "On amendments to the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 N 106n "On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation" (registered by the Ministry of Justice of the Russian Federation on November 6, 2009, registration N 15185; Rossiyskaya Gazeta, 2009, November 13);

dated December 30, 2010 N 197n "On amendments to the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 N 106n "On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation" (registered by the Ministry of Justice of the Russian Federation on March 11, 2011, registration N 20070; Rossiyskaya Gazeta, 2011, March 30).

8. This order comes into force in accordance with the established procedure for the “Code” requisite, intended to indicate a unique payment identifier, which comes into force on March 31, 2014.

Until March 31, 2014, in orders for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, in the details “Purpose of payment” a unique accrual identifier or index of the document from the notice of an individual filled out for the tax payer by the tax authority is indicated ( hereinafter - a unique accrual identifier), text information provided for by Bank of Russia Regulation N 383-P, as well as other information necessary to identify the payment.

The unique accrual identifier is indicated first in the "Payment purpose" detail and consists of 23 characters: the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique accrual identifier.

To highlight information about a unique accrual identifier, the “///” sign is used after the unique accrual identifier.

For example: "UIN12345678901234567890///".

9. Control over the implementation of this order is assigned to the First Deputy Minister of Finance of the Russian Federation T.G. Nesterenko.

New rules have been developed for indicating information in the details of orders for transferring payments to the budget system. It seems important to highlight a number of the following innovations.

The list of payment types when paying taxes has been shortened. These are only penalties and interest. When transferring a tax (fee), including an advance payment, contribution, tax sanctions, administrative and other fines, and other amounts, “0” is indicated in detail 110 of the order.

A new attribute "Code" is introduced. It is necessary to reflect the unique accrual identifier (UIN). The requirement to indicate it applies to transfer orders, the forms of which are established by Bank of Russia Regulation No. 383-P. The rules on details will come into force on March 31, 2014. Before this date, the UIN must be included in the “Purpose of payment” details.

The values of detail 106 have been added. These are the grounds for payment. Included are "IN" - repayment of investment tax credit; "TL" - repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor-unitary enterprise or a third party of debt during bankruptcy; “PB” - repayment of debt by the debtor during the procedures applied in a bankruptcy case; “ZT” - repayment of current debt during these procedures.

The procedure for indicating information in orders for transferring funds to pay insurance premiums has been regulated. The rules for the consolidated group of taxpayers are fixed.

The previously approved rules, taking into account the changes, were declared invalid.

The order comes into force on January 1, 2014, with the exception of certain provisions for which other deadlines are provided.

Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation”

Registration N 30913

This order comes into force in the prescribed manner, with the exception of the provisions on indicating in the order for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, a unique accrual identifier (UIN) in the details of the Ministry of Finance of Russia dated October 30, 2014 N 126n

INSTRUCTIONS OF INFORMATION IDENTIFYING PAYMENT IN ORDERS FOR THE TRANSFER OF MONEY FOR PAYMENT OF TAXES, FEES AND OTHER PAYMENTS TO THE BUDGET SYSTEM
OF THE RUSSIAN FEDERATION, ADMINISTRATED BY TAX AUTHORITIES

1. These Rules establish the procedure for indicating information in details “104” - “109”, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation administered by tax authorities (hereinafter - taxes, fees and other payments).

2. These Rules apply to:

taxpayers and fee payers, tax agents, tax authorities;

territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) when drawing up orders for the transfer of funds to the account of the Federal Treasury body from other accounts opened by the Federal Treasury bodies, including:

When they transfer funds to the account of the Federal Treasury on behalf of participants in the budget process, legal entities (their separate divisions) who are not recipients of budget funds in accordance with the Budget Code of the Russian Federation (hereinafter referred to as non-participants in the budget process), who, in accordance with the legislation of the Russian Federation, Federations have opened personal accounts with the Federal Treasury in accordance with the established procedure;

When drawing up orders for the transfer of funds on behalf of the territorial bodies of the Federal Bailiff Service to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees and other payments at the expense of funds collected from him in the course of enforcement actions;

financial authorities of the constituent entities of the Russian Federation and financial authorities of municipalities (hereinafter - financial authorities) when drawing up orders for the transfer of funds from the accounts of financial authorities to the account of the Federal Treasury on behalf of participants in the budget process and non-participants in the budget process, to whom, in accordance with the legislation of the Russian Federation, open in accordance with the established procedure, personal accounts with a financial authority;

credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments accepted from payers - individuals;

organizing federal postal services when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments accepted from payers - individuals;

organizations and their branches (hereinafter referred to as organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts on taxes, fees and other payments on the basis of an executive document sent to the organization in the prescribed manner.

3. An order for the transfer of funds is drawn up only according to one budget classification code of the Russian Federation (hereinafter referred to as BCC).

In one order for the transfer of funds according to one budget classification code of the Russian Federation, only one value of the basis of payment, indicated in accordance with paragraph 7 of these Rules, can be filled in.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

4. If an order for the transfer of funds is indicated in detail “101” in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation, one of the statuses “09” - “14” and the simultaneous absence of a unique accrual identifier in the “Code” detail of the order to transfer funds, indicating the value of the TIN of the payer - an individual in the payer’s “TIN” detail is mandatory.
(paragraph introduced by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

When drawing up an order for the transfer of funds for the payment of taxes, fees, and other payments, information is indicated in details “104” - “109” and “Code” in the manner established, respectively, by paragraphs 5 - 12 of these Rules.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

If it is impossible to indicate a specific value of the indicator in the details “106” - “109” and “Code” of the order for the transfer of funds, zero “0” is indicated.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

Credit organizations (branches of credit organizations), federal postal service organizations when drawing up a payment order for the total amount with a register for the transfer of funds for the payment of taxes, fees and other payments accepted from individual payers, in details "104" and "105" payment order for the total amount with the register indicate the corresponding values, and in the details "106" - "109" and "Code" of the payment order for the total amount with the register indicate zero ("0").
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

Information about the unique accrual identifier, as well as the information specified in details “106” - “109” of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the corresponding details of the register generated for the payment order for the total amount with the register , in accordance with Bank of Russia Regulation N 384-P.
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

Credit organizations (branches of credit organizations) when drawing 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, in details "104", "105" and "107" of the transfer order funds indicate the corresponding values from the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details "106" and "Code" of the order for the transfer of funds indicate zero ("0").
(as amended by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n)

5. In detail "104" of the order for the transfer of funds, the value of the BCC is indicated in accordance with the legislation of the Russian Federation, consisting of 20 characters (digits), while all BCC signs cannot simultaneously take the value zero ("0").

6. 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”). In this case, the OKTMO code of the territory in which funds from paying taxes, fees and other payments are mobilized is indicated. 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).
(as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

7. In detail “106” of the order for the transfer of funds, the value of the payment basis is indicated, which has 2 characters and can take the following values:

“TP” - payments of the current year;

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

“BF” is 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):

“PC” - 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 under a 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.

If the value zero (“0”) is indicated in detail “106” of the order to transfer funds, the tax authorities, if it is impossible to clearly identify the payment, independently attribute the received funds to one of the above payment grounds, guided by the legislation on taxes and fees.

8. In detail “107” of the order for the transfer of funds, the value of the tax period indicator is indicated, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (“.”).

The indicator is used to indicate the frequency of payment of a tax payment or a specific date for payment of a tax payment established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annually or annually.

The first two digits of the tax period indicator are intended to determine the frequency of tax payments established by the legislation on taxes and fees, which is indicated as follows:

“MS” - monthly payments;

“KB” - quarterly payments;

“PL” - semi-annual payments;

"GD" - annual payments.

In the 4th and 5th digits of the tax period indicator, for monthly payments the month number of the current reporting period is indicated, for quarterly payments - the quarter number, for semi-annual payments - the half-year number.

The month number can take values from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.

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 in 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) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit in the tax period in in the “day.month.year” format, a specific date is indicated, for example: “09/05/2013”, which is interconnected with the indicator of the basis of payment (clause 7 of these Rules) 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);

“PC” - the date of payment of part of the installment tax amount in accordance with the established installment schedule;

“FROM” - the 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;

“PP” - date of completion of the suspension of collection;

“IN” is 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 (“AI”) 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. In detail “108” of the order for the transfer of funds, the document number is indicated, which, depending on the value of the payment basis indicator, can take the following form, if the payment basis indicator has the value:

“TR” - number of the tax authority’s request for payment of tax (fee);

“PC” - 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 “No” sign 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 a tax (fee) (the indicator of the basis of payment has the value “TP” or “ZD”), the document number is indicated in the indicator zero("0").
(as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

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".

When a credit organization (branch of a credit organization) draws 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, the number of the order for the transfer of funds is indicated in detail “108” of the order for the transfer of funds funds for which the funds have not been credited to the recipient.

10. In detail “109” of the order for the transfer of funds, the value of the date of the payment basis document is indicated, which consists of 10 characters: the first two characters indicate the calendar day (can take values from 01 to 31), the 4th and 5th characters - the month ( values from 01 to 12), characters from 7 to 10 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 a tax (fee) (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 a tax (fee) (the value of the payment basis indicator is “TR”), the date of the requirement is indicated in the document date indicator.

When repaying deferred, restructured debt, repaying debt suspended for collection, repaying debt at the request of a tax authority to pay a tax (fee) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit, when paying based on the results of tax audits , as well as when repaying 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 (fee);

“PC” - 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 repay the claims against the debtor.

When a payer - an individual - a bank client (account holder) draws up an order to transfer funds to pay tax payments 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 a credit organization (branch of a credit organization) draws 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, the date of the order for the transfer of funds is indicated in detail “109” of the order for the transfer of funds funds for which the funds have not been credited to the recipient.

12. The “Code” detail of the funds transfer order specifies a unique accrual identifier consisting of 20 or 25 characters, while all characters of the unique accrual identifier cannot simultaneously take the value zero (“0”).

If there is no unique accrual identifier, the value zero (“0”) is indicated in the “Code” detail of the funds transfer order.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
(clause 12 as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

13. In the “Purpose of payment” detail of the order for the transfer of funds, after the information established by Bank of Russia Regulation No. 383-P, additional information necessary to identify the purpose of the payment is indicated:

bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees and other payments to the budget system of the Russian Federation, at the expense of funds collected from him during the enforcement actions, in the details “Purpose of payment” indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of the individual entrepreneur and in brackets - “IP”; surname, name, patronymic (if any) of the notary engaged in private practice, and in brackets - “notary”; surname, name, patronymic (if any) of the lawyer who established the law office, and in brackets - “lawyer”; surname, name, patronymic (if any) of the head of the peasant (farm) enterprise and in brackets - “peasant farm”; or the surname, first name, patronymic (if any) and address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of another individual whose obligation to pay taxes, fees, and other payments to the budget system of the Russian Federation is forced is executed, the date of the court decision and the number of the writ of execution;

organizations of the federal postal service when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation for each payment by an individual in the details “Purpose of payment” indicate information about the individual: last name, first name, patronymic (if any ) and the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of the individual and other information about the payer established by the legislation of the Russian Federation;

organization when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of the debtor - an individual to pay off debts on taxes, fees and other payments to the budget system of the Russian Federation, on the basis of an executive document sent to the organization in accordance with the established procedure, in the details “Purpose of payment” indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the address of the place of residence (registration) or place of stay (if the individual does not have a place residence); date of the court decision and number of the writ of execution; other information about the payer established by the legislation of the Russian Federation.

14. The presence of unfilled details in the order for the transfer of funds is not allowed.
(as amended by Order of the Ministry of Finance of Russia dated September 23, 2015 N 148n)

In accordance with paragraph 7 of Article 45 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198), Regulations of the Bank of Russia dated 19 June 2012 No. 383-P “On the rules for transferring funds” (registered by the Ministry of Justice of the Russian Federation on June 22, 2012, registration No. 24667; Bulletin of the Bank of Russia, 2012, No. 34) (hereinafter referred to as Bank of Russia Regulation No. 383- P), based on the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258, No. 49, Art. 4908; 2005, No. 23, Art. 2270, No. 52, Art. 5755; 2006, No. 32, Art. 3569, No. 47, Art. 4900; 2007, No. 23, Art. 2801, No. 45, Art. 5491; 2008, No. 5, Article 411, No. 46, Article 5337; 2009, No. 3, Article 378, No. 6, Article 738, No. 8, Article 973, No. 11, Article 1312, No. 26, Article 3212, No. 31 , Article 3954; 2010, No. 5, Article 531; No. 9, Article 967; No. 11, art. 1224; No. 26, art. 3350; No. 38, art. 4844; 2011, No. 1, art. 238; No. 3, art. 544; No. 4, art. 609; No. 10, art. 1415; No. 12, art. 1639; No. 14, art. 1935; No. 36, art. 5148; No. 43, art. 6076; No. 46, art. 6522; 2012, No. 20, art. 2562; No. 25, art. 3373; No. 44, art. 6027; No. 49, art. 6881; No. 52, art. 7516; 2013, No. 5, art. 411, No. 20, Art. 2488) and in order to improve the automated procedures for processing information contained in orders for the transfer of funds to pay payments to the budget system of the Russian Federation, as well as payments for state and municipal services and services that are necessary and mandatory for the provision of state and municipal services, I order:

1. Approve:

Rules for indicating information identifying a payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by tax authorities (Appendix No. 2 to this order);

Rules for indicating information identifying a payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities) (Appendix No. 4 to this order);

The originator of the order for the transfer of funds to pay payments from individuals to the budget system of the Russian Federation, including for state and municipal services, indicates a unique accrual identifier, identifier of information about an individual, provided for by Order of the Federal Treasury of November 30, 2012 No. 19n “ On approval of the Procedure for maintaining a state information system on state and municipal payments" (registered by the Ministry of Justice of the Russian Federation on December 25, 2012, registration No. 26329; Bulletin of regulatory acts of federal executive bodies, 2013, No. 1), in the corresponding details of the order of an individual on transfer of funds.

4. The rules approved by this order are applied when drawing up orders for the transfer of funds in payment of state and municipal services provided for by the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services” (Collection of Legislation of the Russian Federation 2010, No. 31, Art. 4179).

5. Information in the details “Payer”, “Recipient”, “Purpose of payment” and other information provided for by this order in the details of orders, the forms of which are provided for by Bank of Russia Regulation No. 383-P, must be indicated taking into account the maximum number of characters established for these details Appendix No. 11 to Bank of Russia Regulation No. 383-P.

6. Recognize the orders of the Ministry of Finance of the Russian Federation as invalid;

dated November 24, 2004 No. 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” (registered by the Ministry of Justice of the Russian Federation on December 14, 2004, registration No. 6187; Bulletin of regulatory acts of federal executive authorities, 2004, No. 51);

dated October 1, 2009 No. 102n “On amendments to the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 No. 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” (registered by the Ministry of Justice of the Russian Federation on November 6, 2009, registration No. 15185; Rossiyskaya Gazeta, 2009, November 13);

dated December 30, 2010 No. 197n “On amendments to the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 No. 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” (registered by the Ministry of Justice of the Russian Federation on March 11, 2011, registration No. 20070; Rossiyskaya Gazeta, 2011, March 30).

7. This order comes into force on January 1, 2014, with the exception of the provisions on indicating in the order for the transfer of funds, the form of which is established by Bank of Russia Regulation No. 383-P, the identifier of information about an individual in detail “108” and a unique identifier accrual (UIN) in the “Code” detail, intended to indicate a unique payment identifier, and come into force on March 31, 2014.

Until March 31, 2014, in orders for the transfer of funds, the form of which is established by Bank of Russia Regulation No. 383-P, the requisite “108” may indicate an identifier of information about an individual, and the requisite “Purpose of payment” may indicate a unique accrual identifier or index a document from a notice from an individual filled out for a tax payer by the tax authority (hereinafter referred to as the unique accrual identifier), text information provided for by Bank of Russia Regulation No. 383-P, as well as other information necessary to identify the payment.

In this case, the unique accrual identifier is indicated first in the “Payment Purpose” detail and consists of 23 characters: the first three characters take the value “UIN”, characters from 4 to 23 correspond to the value of the unique accrual identifier.

To highlight information about a unique accrual identifier, the “///” sign is used after the unique accrual identifier.

For example: “UIN12345678901234567890///”.

8. Control over the implementation of this order is assigned to the First Deputy Minister of Finance of the Russian Federation T.G. Nesterenko.

Agreed

Rules
indication of information identifying the payer, recipients of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation

1. These Rules establish the procedure for indicating (filling in) information in the details of the “TIN” of the payer, “KPP” of the payer, “Payer”, “TIN” of the recipient of funds, “KPP” of the recipient of funds and “Recipient” when drawing up orders for the transfer of funds to payment of payments to the budgetary system of the Russian Federation to accounts opened by the Federal Treasury authorities in the divisions of the Bank of Russia on balance sheet account No. 40101 “Revenue distributed by the Federal Treasury authorities between the budgets of the budget system of the Russian Federation” (hereinafter referred to as the account of the Federal Treasury authority).

taxpayers and payers of fees, tax agents (hereinafter referred to as tax payers); payers of customs and other payments administered by customs authorities (hereinafter - payers of customs duties); payers of insurance premiums; payers of other payments to the budget system of the Russian Federation (hereinafter referred to as payers of other payments), tax authorities; customs authorities, authorities monitoring the payment of insurance premiums;

territorial bodies of the Federal Treasury (hereinafter referred to as the bodies of the Federal Treasury) when drawing up orders for the transfer of funds to the account of the Federal Treasury body from other accounts opened to the bodies of the Federal Treasury, including:

When drawing up orders for the transfer of funds on behalf of the territorial bodies of the Federal Bailiff Service to the budget system of the Russian Federation when repaying the debt of the payer of tax, customs duties, insurance premiums and other payments to the budget system of the Russian Federation at the expense of funds collected from him during the executive actions;

Credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds in payment of tax payments, customs and other payments administered by customs authorities (hereinafter referred to as customs payments), insurance premiums and other payments to the budget system of the Russian Federation accepted from individual payers persons, including in cases where the acceptance of funds from individuals is carried out by bank payment agents (subagents) (except for cases of acceptance of funds for payment of tax, customs duties and insurance contributions), as well as in other cases established by these Rules;

Paying agents, when drawing up orders for the transfer of funds for payment of other payments (except for tax, customs payments and insurance contributions) to the budget system of the Russian Federation, accepted from payers - individuals;

Organizations of federal postal services when drawing up orders for the transfer of funds for the payment of tax, customs duties, insurance premiums and other payments to the budget system of the Russian Federation accepted from payers - individuals;

Organizations and their branches (hereinafter referred to as organizations), when they draw up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document, sent to the organization in the prescribed manner.

3. The value of the taxpayer identification number (TIN) in the order for the transfer of funds is indicated in accordance with the certificate of registration with the tax authority.

The value of the reason for registration code (RPC) in the order for the transfer of funds is indicated in accordance with the certificate of registration with the tax authority or notice of registration with the tax authority, issued by the tax authorities at the place of registration of taxpayers.

Indication in the order for the transfer of funds the value of the TIN in the details of the “TIN” of the payer, the “TIN” of the recipient of the funds and the value of the checkpoint in the details of the “checkpoint” of the recipient of the funds, the payer’s “checkpoint” is mandatory.

The value of the TIN of the payer - an individual, with the exception of individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, may not be indicated provided that the information identifier of information about an individual in accordance with the rules established by this order.

In the event that the payer - an individual simultaneously does not have an INN and a unique accrual identifier, as well as another identifier of information about the individual, indicate in the order for the transfer of funds the address of the place of residence or place of stay (if the individual does not have a place of residence) of the payer - an individual Necessarily. Credit organizations, payment agents, federal postal service organizations when drawing up payment orders for the total amount of orders accepted for execution for the transfer of funds for the payment of tax payments, insurance premiums and other payments (except for customs duties) to the budget system of the Russian Federation, paid by individuals , information on which is indicated in the register in accordance with the Regulation of the Bank of Russia dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia” (registered by the Ministry of Justice of the Russian Federation on July 4, 2012, registration No. 24797; Bulletin of the Bank of Russia, 2012, No. 36) (hereinafter referred to as a payment order for the total amount with the register), indicate the address of the place of residence or place of stay (if the individual does not have a place of residence) of the payer - an individual in the relevant details of the register generated for the payment order for the total amount with registry.

4. Payers of tax, customs payments, insurance premiums and other payments to the budget system of the Russian Federation, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details:

“TIN” of the payer - the value of the TIN of the payer of payments to the budget system of the Russian Federation, including a participant in foreign economic activity, a tax agent. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" details of the payer;

"KPP" of the payer - the value of the checkpoint of the payer of payments to the budget system of the Russian Federation, including a participant in foreign economic activity, a tax agent. Payers - individuals indicate zero (“0”) in the payer’s checkpoint details;

“Payer” - information about the payer - the bank client (account owner) who issued the order for the transfer of funds:

for legal entities - the name of the legal entity (its separate division);

for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - “Individual Entrepreneur”, address of place of residence (registration) or place of residence (if there is no place of residence). Before and after information about the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”, address of place of residence (registration) or place of residence (if there is no place of residence). Before and after information about the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”, address of place of residence (registration) or place of residence (if there is no place of residence). Before and after information about the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - “peasant farm”, address of place of residence (registration) or place of residence (if there is no place of residence). Before and after information about the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence), the sign “//” is indicated;

for other individuals - last name, first name, patronymic (if any) and address of the place of residence (registration) or place of residence (if there is no place of residence) of the individual. Before and after information about the address of residence (registration) or place of stay, the sign “//” is indicated. The address of the place of residence (registration) or place of stay of an individual in the “Payer” requisite is not indicated 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.

Responsible participants (participants) of a consolidated group of taxpayers, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details:

“TIN” of the payer - the value of the TIN of the responsible participant in the consolidated group of taxpayers. When drawing up an order for the transfer of funds by a participant in a consolidated group of taxpayers, the TIN value of the responsible participant in the consolidated group of taxpayers whose tax obligation is being fulfilled is indicated;

“KPP” of the payer - the value of the KPP of the responsible participant in the consolidated group of taxpayers. When drawing up an order for the transfer of funds by a participant in a consolidated group of taxpayers, the value of the checkpoint of the responsible participant in the consolidated group of taxpayers, whose tax obligation is being fulfilled, is indicated;

“Payer” is the name of the responsible participant in the consolidated group of taxpayers - the bank client (account holder). When drawing up an order for the transfer of funds by a participant in a consolidated group of taxpayers, the name of the participant in the consolidated group of taxpayers and in parentheses the name of the responsible participant in the consolidated group of taxpayers, whose obligation to pay tax is being fulfilled, is indicated (the abbreviated name is indicated).

Guarantor banks performing duties for the return to the budget system of the Russian Federation of the amount of value added tax received in excess by the taxpayer (credited to him) in the application form, as well as for the payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation, and excise taxes on alcoholic and (or) excisable alcohol-containing products, indicate in the details:

“TIN” of the payer - the value of the TIN of the taxpayer whose obligation to pay the amount of value added tax or excise tax to the budget system of the Russian Federation is fulfilled;

“KPP” of the payer - the value of the checkpoint of the taxpayer, whose obligation to pay the amount of value added tax or excise tax to the budget system of the Russian Federation is fulfilled;

“Payer” - the name of the guarantor bank that fulfills the obligation to pay the amount of value added tax or excise tax to the budget system of the Russian Federation for the taxpayer and in brackets - the name of the taxpayer whose obligation is fulfilled (the abbreviated name is indicated).

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).

Payers of customs duties who are not declarants, who are obligated by the legislation of the Russian Federation to pay customs duties (hereinafter referred to as payers of customs duties who are not declarants), when drawing up orders for the transfer of funds for the payment of customs duties to the budget system of the Russian Federation, indicate in details:

“TIN” of the payer - the value of the TIN of the payer of customs duties who is not the declarant;

“Checkpoint” of the payer - the value of the checkpoint of the payer of customs duties who is not the declarant;

“Payer” - the name of the payer of customs duties who is not the declarant, and in brackets the name of the payer whose obligation to pay (transfer) the customs payment is fulfilled (the abbreviated name is indicated).

5. Tax authorities, customs authorities and authorities monitoring the payment of insurance premiums, when drawing up collection orders for the collection of debts, arrears, penalties and fines to the budget system of the Russian Federation from the accounts of payers of tax, customs payments, insurance contributions, indicate in the details:

“TIN” of the payer - the value of the TIN of the payer, whose obligation to pay (transfer) a tax, fee, customs payment or insurance premium is compulsorily executed in accordance with the legislation of the Russian Federation;

“KPP” of the payer - the meaning of the checkpoint of the payer, whose obligation to pay (transfer) a tax, fee, customs payment or insurance premium is forcibly executed in accordance with the legislation of the Russian Federation;

“Payer” is the name of the payer whose obligation to pay (transfer) a tax, fee, customs payment or insurance premiums is forcibly fulfilled in accordance with the legislation of the Russian Federation (the abbreviated name is indicated).

Tax authorities, when drawing up collection orders for the purpose of collecting funds into the budget system of the Russian Federation when collecting arrears, penalties and fines from the accounts of the responsible participant (participant) of a consolidated group of taxpayers, indicate in the details:

“Payer” is the name of the responsible participant in the consolidated group of taxpayers, whose obligation to pay tax is compulsorily fulfilled in accordance with the legislation of the Russian Federation. In the event of a recovery from a member of a consolidated group of taxpayers, the “Payer” requisite indicates the name of the member of the consolidated group of taxpayers and in brackets the name of the responsible member of the consolidated group of taxpayers, whose obligation to pay tax is forcibly fulfilled in accordance with the legislation of the Russian Federation.

Tax authorities when drawing up collection orders for the purpose of collecting funds into the budget system of the Russian Federation when collecting arrears, penalties and fines from the accounts of guarantor banks performing duties to return to the budget system of the Russian Federation the amount of tax excessively received by the taxpayer (credited to him) in a declarative manner for value added, as well as for the payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products, indicate in the details:

“TIN” of the payer - the value of the TIN of the taxpayer, whose obligation to return the amount of value added tax or excise tax to the budget system of the Russian Federation is fulfilled by the guarantor bank in accordance with the legislation of the Russian Federation;

“KPP” of the payer - the value of the checkpoint of the taxpayer, whose obligation to return the amount of value added tax or excise tax to the budget system of the Russian Federation is fulfilled by the guarantor bank in accordance with the legislation of the Russian Federation;

“Payer” - the name of the guarantor bank that fulfills the obligation to return the amount of value added tax or excise tax to the budget system of the Russian Federation for the taxpayer, and in brackets the name of the taxpayer whose obligation is performed by the guarantor bank in accordance with the legislation of the Russian Federation.

6. Bodies of the Federal Treasury, on behalf of the territorial bodies of the Federal Bailiff Service, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details:

when repaying the payer's debt for tax, customs payments, insurance premiums and other payments to the budget system of the Russian Federation at the expense of funds collected from him in the course of enforcement actions:

“TIN” of the payer is the value of the TIN of the payer, whose obligation to pay (transfer) payments to the budget system of the Russian Federation is compulsorily executed in accordance with the legislation of the Russian Federation. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" details of the payer;

“KPP” of the payer - the meaning of the checkpoint of the payer, whose obligation to pay (transfer) payments to the budget system of the Russian Federation is compulsorily executed in accordance with the legislation of the Russian Federation. In case of forced fulfillment of the obligation to pay (transfer) by individuals tax, customs payments, insurance premiums and other payments to the budget system of the Russian Federation, zero (“0”) is indicated in the “KPP” details of the payer;

“Payer” - the name of the Federal Treasury body and in brackets - the name of the territorial body of the Federal Bailiff Service (the abbreviated name is indicated);

when repaying the debt of a responsible participant (participant) of a consolidated group of taxpayers at the expense of funds collected from him in the course of enforcement actions;

“TIN” of the payer - the value of the TIN of the responsible participant in the consolidated group of taxpayers, whose obligation to pay tax is compulsorily fulfilled in accordance with the legislation of the Russian Federation;

“KPP” of the payer - the value of the KPP of the responsible participant in the consolidated group of taxpayers, whose obligation to pay tax is forcibly fulfilled in accordance with the legislation of the Russian Federation;

“Payer” - the name of the Federal Treasury body and in brackets - the name of the territorial body of the Federal Bailiff Service (the abbreviated name is indicated).

Orders for the transfer of funds, the payers of which are participants in the budget process, non-participants in the budget process, for whom, in accordance with the legislation of the Russian Federation, personal accounts in the Federal Treasury bodies (financial bodies) have been opened in accordance with the established procedure, are drawn up by the Federal Treasury bodies for each participant in the budget process, a non-participant in the budget process in accordance with Bank of Russia Regulation No. 383-P, taking into account the features provided for by Regulation of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation dated December 13, 2006 No. 298-P/173n “On the features of settlement and cash services of territorial bodies Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities)" (registered by the Ministry of Justice of the Russian Federation on January 26, 2007, registration No. 8853; Bulletin of the Bank of Russia, 2007, No. 6).

7. Credit organizations (branches of credit organizations):

when drawing up payment orders for the total amount with the register in payment of tax payments, insurance premiums and other payments (except for customs payments) to the budget system of the Russian Federation, paid by individuals, indicate in the details of the payment order:

“TIN” of the payer - the value of the TIN of the credit institution;

“KPP” of the payer - the value of the KPP of the credit organization (branch of the credit organization);

“Payer” - the name of the credit organization (branch of the credit organization) transferring funds to the account of the recipient of funds.

when drawing up orders for the transfer of funds without opening an account, accepted from individuals, for payment of tax, customs duties, insurance premiums and other payments to the budget system of the Russian Federation, for each payment by an individual, indicate in the details:

“Checkpoint” of the payer - indicate zero (“0”);

“Payer” - the name of the credit organization (branch of the credit organization) transferring funds to the recipient’s account, and information about the payer - an individual: last name, first name, patronymic (if any), address of residence (registration) or place of stay (if the individual does not have a place of residence) the individual. To highlight information about the payer - an individual, the sign “//” is used;

when drawing 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, indicate in the details:

“TIN” of the payer - the value of the TIN of the recipient of funds, the funds to which have not been credited and are subject to return to the budget system of the Russian Federation, in accordance with the order for the transfer of funds, the funds for which have not been credited to the recipient;

“KPP” of the payer - the value of the checkpoint of the recipient of funds, the funds to which are not credited and are subject to return to the budget system of the Russian Federation, in accordance with the order for the transfer of funds, the funds for which are not credited to the recipient;

“Payer” - the name of the credit organization (branch of the credit organization) transferring funds, and in brackets - the name of the recipient of funds, the funds to which are not credited and are subject to return to the budget system of the Russian Federation, in accordance with the order on the transfer of funds, funds funds for which have not been credited to the recipient.

8. Paying agents (subagents):

when drawing up payment orders for the total amount with a register for the transfer of funds for payment of other payments (except for tax, customs payments and insurance contributions) to the budget system of the Russian Federation, accepted from payers - individuals, indicate in the details:

"TIN" of the payer - the value of the TIN of the paying agent;

Payer's checkpoint - the value of the paying agent's checkpoint;

“Payer” - the name of the paying agent (subagent) who transferred funds to the recipient’s account.

INN (if available), last name, first name, patronymic (if available) and address of place of residence (registration) or place of residence (if the individual does not have a place of residence) of the payer - an individual are indicated in the relevant details of the register generated for the payment order for the total amount with the register;

when drawing up orders for the transfer of funds for payment of other payments (except for tax, customs payments and insurance contributions) to the budget system of the Russian Federation for each payment by an individual, indicate in the details:

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

“Checkpoint” of the payer - zero (“0”) is indicated;

“Payer” - the name of the payment agent (subagent) transferring funds to the recipient’s account and information about the payer - an individual: last name, first name, patronymic (if any), address of place of residence (registration) or place of stay (if not at the individual's place of residence) of the individual. To highlight information about the payer - an individual, the sign “//” is used.

9. Federal postal organizations:

when drawing up payment orders for the total amount with a register for the transfer of funds for payment of tax payments, insurance premiums and other payments (except for customs payments) to the budget system of the Russian Federation, accepted from individual payers, indicate in the details:

“TIN” of the payer - the value of the TIN of the federal postal service organization;

“KPP” of the payer - the value of the checkpoint of the federal postal organization;

“Payer” is the name of the federal postal organization that transfers funds to the recipient’s account.

when drawing up orders for the transfer of funds for payment of tax, customs duties, insurance premiums and other payments to the budget system of the Russian Federation for each payment by an individual, indicate in the details:

“Payer” - the name of the federal postal service organization that transfers funds to the account of the recipient of funds and information about the payer - an individual: last name, first name, patronymic (if any), address of place of residence (registration) or place of stay (if there is no of an individual's place of residence) of an individual. To highlight information about the payer - an individual, the sign “//” is used.

10. Organizations, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to repay debts on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner, indicate in the details:

“TIN” of the payer is the value of the TIN of the payer, whose obligation to make a payment to the budget system of the Russian Federation is fulfilled on the basis of an executive document. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" details of the payer;

“Checkpoint” of the payer - indicate zero (“0”);

“Payer” - the name of the organization that transfers funds withheld from the wages (income) of the debtor - an individual (the abbreviated name is indicated).

If, in accordance with the legislation of the Russian Federation, an organization has opened personal accounts with the Federal Treasury authorities (financial authorities) in accordance with the established procedure, the name of the Federal Treasury authority (financial authority) is indicated in the “Payer” detail of the order for the transfer of funds and in brackets - the name the organization carrying out the transfer of funds (indicate the abbreviated name).

11. The “TIN” detail of the recipient of funds indicates the TIN value of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.

The “Checkpoint” details of the recipient of funds indicate the value of the checkpoint of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.

The “Recipient” detail indicates the abbreviated name of the Federal Treasury body and in brackets the abbreviated name of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.

Credit organizations (branches of credit organizations), when drawing up orders 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, indicate in the details:

“TIN” of the recipient of funds - the value of the payer’s TIN, in accordance with the order for the transfer of funds, the funds for which are not credited to the recipient;

“KPP” of the recipient of funds - the value of the payer’s KPP, in accordance with the order for the transfer of funds, the funds for which are not credited to the recipient:

“Recipient” - the name of the Federal Treasury and in brackets - the name of the payer, in accordance with the order for the transfer of funds, the funds for which are not credited to the recipient (the abbreviated name is indicated).

The values of the TIN and KPP of the Federal Treasury are not indicated.

_____________________________

* As amended by the instructions of the Bank of Russia and the Ministry of Finance of Russia dated May 27, 2010 No. 2449-U/53n (registered by the Ministry of Justice of the Russian Federation on July 15, 2010, registration No. 17844; Bulletin of the Bank of Russia, 2010, No. 42), dated September 27 2012 No. 2885-U/128n (registered by the Ministry of Justice of the Russian Federation on November 20, 2012, registration No. 25855; Bulletin of the Bank of Russia, 2012, No. 67).

Rules
indication of information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by tax authorities

1. These Rules establish the procedure for indicating information in details “104” - “110”, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by tax authorities (hereinafter referred to as taxes, fees and other payments).

2. These Rules apply to:

taxpayers and fee payers, tax agents, tax authorities;

credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments accepted from payers - individuals;

organizing federal postal services when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments accepted from payers - individuals;

In one order for the transfer of funds according to one budget classification code of the Russian Federation, only one value of the basis of payment and type of payment, indicated in accordance with paragraphs 7 and 11 of these Rules, respectively, can be filled in.

4. When drawing up an order for the transfer of funds for the payment of taxes, fees, and other payments, information is indicated in details “104” - “110” and “Code” in the manner established, respectively, by paragraphs 5 - 12 of these Rules.

If it is impossible to indicate a specific value of the indicator in the details “106” - “110” and “Code” of the order for the transfer of funds, zero “0” is indicated.

Credit organizations (branches of credit organizations), federal postal organizations when drawing up a payment order for the total amount with a register for the transfer of funds for the payment of taxes, fees and other payments accepted from individual payers, in details “104” and “105” payment order for the total amount with the register indicate the corresponding values, and in the details “106” - “110” and “Code” of the payment order for the total amount with the register indicate zero (“0”).

Information about the unique accrual identifier, as well as the information specified in the details “106” - “110” of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the corresponding details of the register generated for the payment order for the total amount with the register , in accordance with Bank of Russia Regulation No. 384-P.

Credit organizations (branches of credit organizations) when drawing 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, in details “104”, “105” and “107” of the transfer order funds indicate the corresponding values from the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details “106”, “110” and “Code” of the order for the transfer of funds indicate zero (“0”).

5. In detail “104” of the order for the transfer of funds, the value of the BCC is indicated.

6. In detail “105” of the order for the transfer of funds, the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or a settlement included in the municipal formation in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter referred to as OKTMO) is indicated. In this case, the OKTMO code of the territory in which funds from paying taxes, fees and other payments are mobilized is indicated. 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. In detail “106” of the order for the transfer of funds, the value of the payment basis is indicated, which has 2 characters and can take the following values:

“TP” - payments of the current year;

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

“BF” is 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):

“PC” - 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 under a writ of execution;

“IN” - repayment of investment tax credit;

“ZT” - repayment of current debt during the procedures applied in a bankruptcy case.

The indicator is used to indicate the frequency of payment of a tax payment or a specific date for payment of a tax payment established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annually or annually.

The first two digits of the tax period indicator are intended to determine the frequency of tax payments established by the legislation on taxes and fees, which is indicated as follows:

“MS” - monthly payments;

“KB” - quarterly payments;

“PL” - semi-annual payments;

"GD" - annual payments.

In the 4th and 5th digits of the tax period indicator, the month number of the current reporting year is indicated for monthly payments, the quarter number for quarterly payments, and the half-year number for semi-annual payments.

The month number can take values from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.

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.

Samples of filling out the tax period indicator:

"MS.02.2013"; "KV.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".

“TR” - the payment deadline established in the tax authority’s request for the payment of taxes (fees);

“PC” - the date of payment of part of the installment tax amount in accordance with the established installment schedule;

“FROM” - the 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;

“PP” - date of completion of the suspension of collection;

“IN” is 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 (“AI”) 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.

“TR” - number of the tax authority’s request for payment of tax (fee);

“PC” - 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 “No” sign is not affixed.

When paying current payments or voluntary repayment of debt in the absence of a tax authority’s requirement to pay a tax (fee) (the indicator of the basis of payment has the value “TP” or “ZD”), zero (“0”) is indicated in the document number indicator.

10. In detail “109” of the order for the transfer of funds, the value of the date of the payment basis document is indicated, which consists of 10 characters: the first two characters indicate the calendar day (can take values from 01 to 31), the 4th and 5th characters - month (values from 01 to 12), digits from 7 to 10 indicate the year, in the 3rd and 6th digits a dot (“.”) is used as a separator.

“TR” - the date of the tax authority’s demand for payment of tax (fee);

“PC” - 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 repay the claims against the debtor.

When a credit organization (branch of a credit organization) draws 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, the date of the order for the transfer of funds is indicated in detail “109” of the order for the transfer of funds funds for which the funds have not been credited to the recipient.

11. In detail “110” of the order for the transfer of funds, an indicator of the type of payment is indicated, which has two signs and can take the following values:

“PE” - payment of penalties;

“PC” - payment of interest.

When paying a tax (fee), including an advance payment, contribution, tax sanctions established by the Tax Code of the Russian Federation, administrative and other fines, as well as other payments administered by tax authorities, the value “0” is indicated in detail “110”.

12. In the “Code” detail of the order for the transfer of funds, a unique accrual identifier is indicated.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

13. In the “Purpose of payment” detail of the order for the transfer of funds, after the information established by Bank of Russia Regulation No. 383-P, additional information necessary to identify the purpose of payment is indicated:

1) bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees and other payments to the budget system of the Russian Federation, at the expense of funds collected from him in during execution of enforcement actions, in the details “Purpose of payment” indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of the individual entrepreneur and in brackets - “IP”; surname, name, patronymic (if any) of the notary engaged in private practice, and in brackets - “notary”; surname, name, patronymic (if any) of the lawyer who established the law office, and in brackets - “lawyer”; surname, name, patronymic (if any) of the head of the peasant (farm) enterprise and in brackets - “peasant farm”; or the surname, first name, patronymic (if any) and address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of another individual whose obligation to pay taxes, fees, and other payments to the budget system of the Russian Federation is forced is executed, the date of the court decision and the number of the writ of execution;

2) the organization of the federal postal service when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation for each payment by an individual in the details “Purpose of payment” indicate information about the individual: last name, first name, patronymic (if its availability) and the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of the individual and other information about the payer established by the legislation of the Russian Federation;

3) organizations when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of the debtor - an individual to repay debts on taxes, fees and other payments to the budget system of the Russian Federation, on the basis of an executive document sent to the organization in the prescribed manner, in the details “Purpose of payment” indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the address of the place of residence (registration) or place of stay (if there is no individual persons of residence); date of the court decision and number of the writ of execution; other information about the payer established by the legislation of the Russian Federation.

14. Having unfilled details at your disposal is not allowed.

Rules
indication of information identifying the payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities

1. These Rules establish the procedure for indicating information in details “104” - “110”, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for customs duties and other payments administered by customs authorities (hereinafter referred to as customs payments) .

2. These Rules apply to:

payers of customs duties, customs authorities;

territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) when drawing up orders for the transfer of funds for the payment of customs duties to the account of the Federal Treasury body from other accounts opened by the Federal Treasury bodies, including:

When drawing up orders for the transfer of funds on behalf of the territorial bodies of the Federal Bailiff Service to the budget system of the Russian Federation when repaying the debt of the payer of customs duties at the expense of funds collected from him in the course of enforcement actions;

Financial authorities of the constituent entities of the Russian Federation and financial authorities of municipalities (hereinafter - financial authorities) when drawing up orders for the transfer of funds from the accounts of financial authorities at the expense of the Federal Treasury on behalf of participants in the budget process and non-participants in the budget process, to whom, in accordance with the legislation of the Russian Federation, open in accordance with the established procedure, personal accounts with a financial authority;

Credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds without opening a bank account for the payment of customs duties to the budget system of the Russian Federation, accepted from payers - individuals;

Organizations of federal postal services when drawing up orders for the transfer of funds for payment of customs duties accepted from payers - individuals;

Organizations and their branches (hereinafter referred to as organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debt on customs duties on the basis of an executive document sent to the organization in the prescribed manner ok.

3. An order for the transfer of funds is drawn up only for one customs payment, one code of the budget classification of the Russian Federation (hereinafter referred to as BCC) and one code of the customs authority.

4. When drawing up an order to transfer funds to pay customs duties, information is indicated in details “104” - “110” and “Code” in the manner established by paragraphs 5-12 of these Rules, respectively.

If it is impossible to indicate a specific value of the indicator in the details “105”, “106”, “108” - “110” and “Code” of the order for the transfer of funds, zero (“0”) is indicated.

Credit organizations (branches of credit organizations) when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to recipients of funds and subject to return to the budget system of the Russian Federation, in details “104”, “105”, “107” and “ The code" of the order for the transfer of funds indicates the corresponding values from the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details "106", "108" - "110" of the order for the transfer of funds indicates zero ("0" ).

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

5. In detail “104” of the order, the value of the BCC is indicated.

6. The requisite “105” of the order indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or a settlement included in the municipal formation in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter - OKTMO). In this case, the OKTMO code of the territory in which funds from customs duties are mobilized is indicated.

7. The order detail “106” indicates the value of the payment basis, which has 2 characters and can take the following values:

“DE” - declaration of goods;

“PO” - customs receipt order;

“CT” - adjustment of customs value and customs duties or adjustment of the declaration of goods;

"ID" - executive document;

“IP” - collection order;

“TU” - requirement to pay customs duties;

“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;

“00” - other cases.

8. In detail “107” of the order, the code of the customs authority is indicated, assigned by a legal act of the federal executive body, exercising, in accordance with the legislation of the Russian Federation, the functions of developing state policy and regulatory regulation, control and supervision in the field of customs affairs, which identifies the customs authority, administering the payment.

9. In detail “108” of the order, if one of the statuses “03”, “16”, “19”, “20” is indicated in detail “101” of the order, the identifier of information about the individual is indicated in accordance with clause 6 of the Rules for Indicating Information, identifying the payment, in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (with the exception of payments administered by tax and customs authorities).

10. In detail “109” of the order, the value of the date of the payment basis document is indicated, which consists of 10 characters: the first two characters indicate the calendar day (can take values from 01 to 31), the 4th and 5th characters - the month (values from 01 to 12), characters from 7 to 10 indicate the year, in the 3rd and 6th characters a dot (“.”) is used as a separator.

In this case, in the indicator “Date of document”, depending on the basis of payment, the following is indicated:

“DE” and “KT” - date from the goods declaration number;

“PO” - date of the customs receipt order;

“ID” - date of the writ of execution;

“IP” - date of collection order;

“TU” - date of request for payment of customs duties:

“BD” - the date of the document of financial and economic activities 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.

11. The order detail “110” indicates the payment type indicator, which has two signs and can take the following values:

“SHT” - payment of a fine;

“ZD” - payment to repay a debt;

“PE” - payment of penalties;

in other cases the value “0” is indicated.

12. In the “Code” detail of the order, a unique accrual identifier is indicated.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

13. In the “Purpose of payment” detail of the order, after the information established by Bank of Russia Regulation No. 383-P, additional information necessary to identify the purpose of the payment is indicated:

1) bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when repaying the debt of the payer, including a participant in foreign economic activity, for customs payments to the budget system of the Russian Federation, at the expense of funds , collected from him in the course of enforcement actions, in the details “Purpose of payment” indicate the name of the payer - a legal entity; last name, first name, patronymic (if any) of the individual entrepreneur and in brackets - “IP” or last name, first name, patronymic (if any) and address of place of residence (registration) or place of residence (if the individual does not have a place of residence) other an individual, including a participant in foreign economic activity, whose obligation to pay customs duties is forcibly fulfilled;

2) organizations of the federal postal service, when drawing up orders for the transfer of funds for the payment of customs duties to the budget system of the Russian Federation, for each payment by an individual, in the “Purpose of payment” details, indicate information about the individual: last name, first name, patronymic (if any) and address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of the individual and other information about the payer established by the legislation of the Russian Federation;

3) organizations when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debt on customs duties to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner , in the details “Purpose of payment” indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) , other information about the payer established by the legislation of the Russian Federation.

15.# Having unfilled details at your disposal is not allowed.

Rules
indication of information identifying the payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)

1. These Rules establish the procedure for indicating information in details “104” - “110”, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds to pay insurance premiums, as well as other payments (except for payments administered by tax and customs authorities) (hereinafter referred to as other payments) to the budget system of the Russian Federation.

2. These Rules apply to:

payers of insurance premiums and other payments to the budget system of the Russian Federation,

payers of payments for state and municipal services, services specified in Part 3 of Article 1 and Part 1 of Article 9 of the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services” (Collection of Legislation of the Russian Federation 2010, No. 31, Article 4179) when drawing up orders for the transfer of funds to accounts opened, including territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) in the Bank of Russia on balance sheet accounts:

No. 40302 “Funds received at temporary disposal”;

No. 40501 “Accounts of federally owned organizations. Financial organizations" with the distinctive feature "2" in the fourteenth category;

No. 40601 “Accounts of organizations that are in state (except federal) ownership. Financial organizations" with distinctive features "1", "3" in the fourteenth category;

No. 40701 “Accounts of non-governmental organizations. Financial organizations" with distinctive features "1", "3" in the fourteenth category;

No. 40503 “Account of federally owned organizations. Non-profit organizations" with the distinctive feature "4" in the fourteenth category;

No. 40603 “Accounts of organizations that are in state (except federal) ownership. Non-profit organizations" with the distinctive feature "4" in the fourteenth category;

No. 40703 “Accounts of non-governmental organizations. Non-profit organizations" with the distinctive feature "4" in the fourteenth category;

Federal Treasury authorities when drawing up orders for the transfer of funds to the account of a Federal Treasury authority from other accounts opened by Federal Treasury authorities;

credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds for payment of insurance premiums and other payments accepted from payers - individuals, including in cases when the acceptance of funds from individuals is carried out by bank payment agents (subagents), excluding insurance premiums;

payment agents when drawing up orders for the transfer of funds for payment of other payments (except for tax, customs payments and insurance premiums) accepted from payers - individuals;

organizing federal postal services when drawing up orders for the transfer of funds for payment of insurance premiums and other payments accepted from payers - individuals;

organizations and their branches (hereinafter referred to as organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to repay debts on other payments on the basis of an executive document sent to the organization in the prescribed manner ok.

3. The order for the transfer of funds is drawn up only according to one budget classification code of the Russian Federation (hereinafter referred to as BCC).

The requisite “104” indicates the BCC. In the order for the transfer of funds to the accounts specified in paragraph 2 of these Rules, and the absence of the BCC, the value zero (“0”) is indicated.

4. The requisite “105” of the order indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or a settlement included in the municipal formation in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter referred to as OKTMO). In this case, the code of the territory in which funds from payment of insurance premiums and other payments are mobilized is indicated. In the order for the transfer of funds to the accounts specified in paragraph 2 of these Rules and the absence of the OKTMO code, the value zero (“0”) is indicated.

5. In the details “106”, “107”, “109” and “110” of the order, zero (“0”) is indicated.

6. In detail “108”, if an order of one of the statuses “03”, “19”, “20”, “24” is indicated in detail “101”, the identifier of information about the individual is indicated.

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) is used as an identifier of information about an individual; 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 the legislation of the Russian Federation.

When filling out the details “108”, the signs “No” 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.

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"

Credit organizations (branches of credit organizations), when drawing up an order for the transfer of funds to pay insurance premiums and other payments that have not been credited to the recipient and are subject to return to the budget system of the Russian Federation, in detail “108” of the order indicate the number of the order for which the funds have not been credited recipient with ID type "00".

7. In the “Code” detail, a unique accrual identifier is indicated.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

8. Credit organizations (branches of credit organizations), federal postal organizations, payment agents when drawing up a payment order for the total amount with a register for the transfer of funds in payment of other payments accepted from individual payers, in details “104” and “105” " of the payment order for the total amount with the register indicate the corresponding values of KBK and OKTMO, and in the details "106" - "110" and "Code" of the payment order for the total amount with the register indicate zero ("0").

Information about the unique accrual identifier, information identifier about an individual, as well as information specified in details “106”, “107”, “109”, “110” of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the relevant details of the register generated for the payment order for the total amount with the register, in accordance with Bank of Russia Regulation No. 384-P.

Credit organizations (branches of credit organizations) - when drawing up an order for the transfer of funds for payment of insurance premiums and other payments not credited to recipients of funds and subject to return to the budget system of the Russian Federation, the order details indicate:

in details “104” and “105” - the corresponding values from the order for the transfer of funds, the funds for which are not credited to the recipient;

in detail “109” - the date of the order for the transfer of funds, the funds for which are not credited to the recipient.

9. In the “Purpose of payment” detail of the order, after the information established by Bank of Russia Regulation No. 383-P, additional information necessary to identify the purpose of the payment is indicated:

1) bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when repaying the payer's debt on insurance premiums and other payments to the budget system of the Russian Federation, at the expense of funds collected from him in during execution of enforcement actions, in the details “Purpose of payment” indicate the name of the payer - a legal entity; last name, first name, patronymic (if any) of the individual entrepreneur and in brackets - “IP” or last name, first name, patronymic (if any) and address of place of residence (registration) or place of residence (if the individual does not have a place of residence) other an individual whose obligation to pay an insurance premium and other payment is forcibly executed in accordance with the legislation of the Russian Federation, the date of the court decision and the number of the writ of execution;

2) credit organizations (branches of credit organizations), when drawing up orders for the transfer of funds for payment of other payments (except for insurance premiums) to the budget system of the Russian Federation, in the case when the acceptance of payers’ funds is carried out by bank payment agents (subagents), indicate in the “Purpose of payment” detail the name of the bank payment agent (subagent) who accepted funds from the individual;

3) payment agents, when drawing up orders for the transfer of funds for payment of other payments (except for insurance premiums) to the budget system of the Russian Federation for each payment by an individual, in the details “Purpose of payment” indicate information about the individual: last name, first name, patronymic (if its availability) and the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of the individual and other information about the payer established by the legislation of the Russian Federation;

4) organizations of the federal postal service when drawing up orders for the transfer of funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation for each payment by an individual in the details “Purpose of payment” indicate information about the individual: last name, first name, patronymic (if availability) and the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence) of the individual and other information about the payer established by the legislation of the Russian Federation;

5) organizations when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts on other payments, on the basis of an executive document sent to the organization in the prescribed manner, in the details " Purpose of payment" indicate information about the debtor - an individual: last name, first name, patronymic (if any); if the debtor does not have a TIN, the address of the place of residence (registration) or place of stay (if the individual does not have a place of residence); other information about the payer established by the legislation of the Russian Federation.

10. Having unfilled details at your disposal is not allowed.

Rules
indication of information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation

1. Information identifying the payer of funds, recipient of funds and payment, indicated in orders in accordance with Appendices No. 1 - 4 to this order, is required to be filled out, as well as information indicated in detail “101” of the order, which is filled in with the indicator of one of the following statuses:

“01” - taxpayer (payer of fees) - legal entity;

“02” - tax agent;

“03” - the federal postal organization that drew up the order for the transfer of funds for each payment by an individual;

“04” - tax authority;

“05” - territorial bodies of the Federal Bailiff Service;

“06” - participant in foreign economic activity - legal entity;

“07” - customs authority;

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

“09” - taxpayer (payer of fees) - individual entrepreneur;

“10” - taxpayer (payer of fees) notary engaged in private practice;

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

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

“13” - taxpayer (payer of fees) - other individual - bank client (account holder);

“14” - taxpayer making payments to individuals;

“15” - a credit organization (branch of a credit organization), a paying agent, a federal postal service organization that drew up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals;

“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;

“19” - organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to organization in the prescribed manner;

“20” - a credit organization (branch of a credit organization), a paying agent who drew up an order for the transfer of funds for each payment by an individual;

“21” - responsible participant in the consolidated group of taxpayers;

“22” - participant of the consolidated group of taxpayers;

“23” - authorities monitoring the payment of insurance premiums;

“24” - payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;

“25” - guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods for limits of the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products;

“26” - founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who drew 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.

Document overview

The values of detail 106 have been added. These are the grounds for payment. Included are "IN" - repayment of investment tax credit; “TL” – repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor-unitary enterprise or a third party of debt during bankruptcy; “PB” – repayment of debt by the debtor during the procedures applied in a bankruptcy case; “ZT” – repayment of current debt during these procedures.

The procedure for indicating information in orders for transferring funds to pay insurance premiums has been regulated. The rules for the consolidated group of taxpayers are fixed.

The previously approved rules, taking into account the changes, were declared invalid.

The order comes into force on January 1, 2014, with the exception of certain provisions for which other deadlines are provided.

"On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation." Indication of information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation

What has changed in payment orders since October 2, 2017

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

New statuses

Statuses in field 101 that have changed

Who is affected by the changes from October 2, 2017

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

What payer statuses are used in 2017

Status code

Decoding

With changes and additions from:

INSTRUCTIONS OF INFORMATION IDENTIFYING PAYMENT IN ORDERS FOR THE TRANSFER OF MONEY FOR PAYMENT OF TAXES, FEES AND OTHER PAYMENTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION, ADMINISTRATED BY TAX AUTHORITIES

Rules indication of information identifying the payer, recipients of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation

Rules indication of information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by tax authorities

Rules indication of information identifying the payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities

Rules indication of information identifying the payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)

Rules indication of information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation

Document overview

INSTRUCTIONS OF INFORMATION IDENTIFYING PAYMENT IN ORDERS FOR THE TRANSFER OF MONEY FOR PAYMENT OF TAXES, FEES AND OTHER PAYMENTS TO THE BUDGET SYSTEM
OF THE RUSSIAN FEDERATION, ADMINISTRATED BY TAX AUTHORITIES

Rules
indication of information identifying the payer, recipients of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation

Rules
indication of information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by tax authorities

Rules
indication of information identifying the payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities

Rules
indication of information identifying the payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)

Rules
indication of information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation