The required field code of the payer's region is not filled in. UIN in payment orders: sample

From March 31, 2014, organizations and entrepreneurs, when filling out tax payments, will have to indicate the value “0” in the “Code” detail, which is intended to indicate a unique accrual identifier (UIN). The Federal Tax Service informed about this on its official website.

UIN code for legal entities and entrepreneurs

Let us remind you that since February of this year, new rules for filling out payment orders have been in effect (approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n; see “”). Thus, another mandatory detail has appeared in the payment slip - a unique accrual identifier (UIN) to indicate a specific payment to the budget. According to Order No. 107n, this detail will need to be indicated in field 22 “Code” of the payment from March 31, 2014. Before this date, payers are not required to fill out the “Code” field, but some banks require entering the UIN now, including it in the “Purpose of payment” detail (field 24). At the same time, as explained by the Central Bank, if the UIN is unknown, then by March 31 you need to enter the value “0” (letter of the Bank of Russia dated November 26, 2013 No. 45-7-1/121).

However, until now it was unclear which UIN in the “Code” field companies and entrepreneurs will need to indicate after March 31, when this detail will become mandatory. In this regard, the Federal Tax Service clarified the following.

Since legal entities and entrepreneurs calculate the amount of taxes and fees independently on the basis of declarations and calculations, the accrual identifier is KBK (field 104). A UIN is not formed when paying taxes for this category of taxpayers.

Thus, organizations and entrepreneurs fill out the UIN as follows:
- until March 31, in field 24 “Purpose of payment” indicate “UIN0///”. After the separator “///” the taxpayer can enter additional information necessary to identify the purpose of the payment.
- from March 31, “0” is indicated in field 22 “Code”.

UIN code for individuals

As for individuals, they pay “property” taxes (personal property tax, transport and land taxes) on the basis of a tax notice and the payment notice attached to it in form No. PD (tax). These documents are filled out automatically by the tax authority using software, including UIN (the document index is indicated as a unique identifier).

If a citizen wants to transfer taxes without notification from the inspectorate, then he creates a payment order independently. For this he can use electronic service, posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.

If a payment slip in form No. PD-4sb (tax) is filled out by an individual at a Sberbank branch, then the document index and UIN do not need to be indicated. At the same time, the tax department reminds that in the payment document the payer is required to enter his full name, as well as the address of his place of residence or place of stay (if the individual does not have a place of residence).

Taxes can also be paid through any other bank that can issue a full-format payment order. In this case, field 22 “Code” indicates “0” or the document index assigned by the tax authority (if the individual has one).

For information on filling out tax payments, see also “”, “”.

Note that when filling out payment slips for taxes and contributions, those who generate payment slips using web services feel most comfortable. There, current forms of payment orders with all the necessary codes are installed automatically, without user intervention.

Where to indicate UIN in payment order in 2019? Where can I get the UIN? What happens if you do not indicate the UIN code on the payment? You will find answers to these and other questions in this article.

Where to indicate the UIN

UIN is a Unique Accrual Identifier. This identifier is represented as a code that consists of 20 or 25 digits.

The UIN must be indicated in payment orders for the transfer of taxes and contributions. To reflect the UIN code, field “22” of the payment order is intended, which is called “Code” (clause 1.21.1 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P).

In what cases should you indicate the UIN?

In 2019, the UIN must be indicated only in payment orders for payment of arrears, penalties or fines at the request of the Federal Tax Service, Pension Fund or Social Insurance Fund.

That is, to indicate the UIN, organization or individual entrepreneur in the payment:

• first they must receive from the Federal Tax Service, Pension Fund or Social Insurance Fund an official request for payment of arrears, penalties or fines;
• find the UIN code in this requirement;
• transfer it to your payment card in field 22 “Code”.

The UIN field can be found at the bottom of the payment order:

Accordingly, to the question “where can I get the UIN?” there is only one answer - in the request for payment received from the regulatory authorities. There is no single UIN for taxes or contributions. In each specific case the code is unique.

What to indicate in field 22

Fill in field 22 of the payment order as follows:

• if the request contains a UIN – the value of the UIN;
• if the request does not contain UIN – “0”.

If you indicate the UIN number in field 22, then the recipients of the funds (for example, tax authorities), upon receiving the payment, will immediately identify that it is an arrear, penalty or fine upon request. And they will take it into account correctly.

Read also Review of Federal Tax Service Letters and tax changes for the second quarter

If you make a mistake in the UIN

Using the UIN number, taxes, insurance contributions and other payments to the budget are automatically recorded. Information about payments to the budget is transmitted to the GIS GMP. This is State Information system about State and Municipal Payments. If you specify the wrong code, then this system payment does not identify. And the obligation to pay will be considered unfulfilled. And as a consequence of this:

• the company will incur debt to the budget and funds;
• continue to accrue penalties;
• you will need to clarify the payment and find out its “fate”;
• the money will arrive to the budget or funds with a delay.

UIN and current payments

When paying current taxes, fees, and insurance premiums calculated by payers independently, the UIN is not established. Accordingly, there is no need to indicate it in field 22. Received current payments are identified by tax authorities or funds by TIN, KPP, KBK, OKTMO (OKATO) and other payment details. A UIN is not needed for this.

Also, the UIN does not need to be indicated on the payment slip when paying arrears (penalties, fines), which you calculated yourself and did not receive any requirements from the Federal Tax Service, Pension Fund or Social Insurance Fund.

When paying all current payments, in field 22 “Code” it is enough to indicate the value “0” (FSS Letter No. 17-03-11/14-2337 dated 02/21/2014). There is no need to use quotation marks. Just enter - 0.

If, when transferring current payments in field 22, you indicate “0”, then banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service of Russia dated 04/08/2016 No. ZN-4-1/6133 ). At the same time, do not leave field 22 completely empty. The bank will not accept such a payment.

» was posted, requests began to come in for clarification on the meaning or completion of individual details (fields) of the payment order. Generalized and expanded answers to individual questions about how to fill out some fields of a payment order are offered to your attention.

In addition, this material provides a brief explanation of the meaning of the abbreviations of individual details (fields) used in the payment order.
The details (fields) of the payment order can be found in the example below:

Appendix 3
to the Bank of Russia Regulations
dated June 19, 2012 N 383-P
"On the rules for implementing
translation Money"

Payment order details numbers

When filling out a payment order, you must remember that blank fields are not allowed. If it is impossible or unnecessary to fill in the value of a specific attribute (field), you should enter zero (“0”).

So, let's look at the rules for filling out individual fields of a payment order:

• OKUD (Field 2) - individual payment order number 401060, this is the form number according to OKUD OK 011-93, class "Unified Banking Documentation System".
  OKUD is an all-Russian classifier of management documentation OK 011-93 (class "Unified system of banking documentation").

  Each payment document drawn up on paper (on document forms included in the All-Russian Classifier of Management Documentation) has its own individual payment document number, which is assigned to it. So, for example, OKUD documents:

  • payment order - 401060
  • collection order - 401071
  • payment request - 401061
  • payment order - 0401066


• BIC (fields 11, 14) - bank identification code (identification code of the payer's bank or the recipient's bank).

  The BIC of the bank of the payer or recipient of funds is indicated in accordance with the Directory of bank identification codes of settlement participants making payments through the settlement network of the Central Bank of the Russian Federation (Bank of Russia) - Directory of the BIC of Russia.

  For example:

  
  
  • BIC of OJSC "Bank of Moscow" -
  • BIC OJSC "ALFA-BANK" -
  The maximum number of digits of this detail when filling out an electronic form of payment order is 9


• TIN (fields 60, 61) - taxpayer identification number of a legal entity or individual, filled in on the basis of the “Certificate of Tax Registration” issued to the taxpayer. The payer's payment document indicates: - TIN (if available) or KIO (if available).

  According to the Order of the Federal Tax Service (FTS of Russia) dated June 29, 2012 N ММВ-7-6/435@:
  - for the payer/recipient - an individual, a 12-digit taxpayer identification number (TIN) is indicated. If an individual does not have a Taxpayer Identification Number (TIN), zero (“0”) is indicated in the “TIN” details of the payer and recipient;
  - for the payer/recipient - a legal entity (both Russian and foreign), the taxpayer identification number is indicated by a 10-digit TIN.

And in paragraph 4 of Appendix No. 1 to the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n it is also confirmed that:

If the payer - an individual does not have a tax identification number (TIN), the payer's "TIN" details shall indicate zero - "0"

For example:


• TIN of OJSC "Bank of Moscow" - 7702000406
• INN OJSC "ALFA-BANK" - 7728168971
• INN Ivanov Ivan Ivanovich - 123456789012
• INN Ivanov Ivan Vasilievich - 0
• Payer status (field 101) - is indicated in the payment order as a two-digit indicator of the taxpayer’s status. This indicator can take values ​​from 01 to 26. In accordance with Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (Appendix 5), the existing taxpayer statuses are given below:
  
  

  Code	Taxpayer (fee payer) status
  01	Legal entity - taxpayer (payer of fees)
  02	Tax agent
  03	The federal postal service organization that has drawn up an order for the transfer of funds for each payment by an individual.
  04	Tax authority
  05	Territorial authorities Federal service bailiffs
  06	Participant in foreign economic activity - entity
  07	customs Department
  08	Payer - a legal entity (individual entrepreneur) transferring funds to pay insurance premiums and other payments to the budget system 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) - another individual - bank client (account holder)
  14	Taxpayers making payments to individuals
  15	Credit organization (branch 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 received from individual payers.
  16	Participant in foreign economic activity - 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 wages(income) of a debtor - an individual to repay debt on payments to the budget system of the Russian Federation on the basis of a writ of execution sent to the organization in the prescribed manner.
  20	A credit organization (a 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 a consolidated group of taxpayers.
  22	Member of a consolidated group of taxpayers.
  23	Bodies 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	Banks are guarantors 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.
  26	The founders (participants) of the debtor, the owners of the property of the debtor - a unitary enterprise, or third parties who have drawn up an order for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case.


This field is discussed in more detail in the following materials:
• The payer status (field 101) in the payment order is
• How to fill out field 101 “Payer status” in a payment order? - This
• checkpoint (field 102,103) – the registration reason code consists of 9 digits. In the order for the transfer of funds, the value of the registration reason code (RPC) 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.

  Therefore, you can find the Checkpoint Code in your Certificate of Registration, which is issued to the organization by the tax authorities upon registration. Information about this code is also reflected in the Notifications of registration Vehicle, real estate and separate divisions.

  Indication in the order for the transfer of funds the value of the checkpoint both in the “Checkpoint” details of the recipient of funds (field 103) and in the payer’s “Checkpoint” details (field 102) is mandatory.

  When drawing up orders for the transfer of funds to the budget system of the Russian Federation, the payer’s “KPP” details indicate:

  
  
  • Payers of tax, customs payments, insurance premiums and other payments in the payer's checkpoint - indicate 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.
  • Individual payers - indicate zero (“0”)
  The structure of the checkpoint code is determined by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 (as amended on 03.03.2004 No. BG-3-09/178), consists of 9 digits, divided into 3 parts, which have the following structure:
  
  
  • First 4 digits- indicate the code of the division of the Federal Tax Service of Russia where the organization was registered (SOUN directory);
  • Second 2 digits- indicate the reason code for registration. For Russian organizations can take values ​​from 01 to 50;
  • Third 3 digits- indicate the serial number of registration with the tax authority.
  The registration reason code itself is reflected in the second 2 digits, which take values ​​from 01 to 50, and is divided into:
  • Russian organizations for which they are assigned:

    01 - registration with the tax authority of a Russian organization as a taxpayer at its location;

    02-05, 31, 32 - registration of a taxpayer - a Russian organization at its location separate division depending on the type of unit;

    06-08 - registration of a taxpayer - a Russian organization at the location of the real estate it owns (except for vehicles) - depending on the type of property;

    10-29 - registration of a taxpayer - a Russian organization at the location of its vehicles - depending on the type of vehicles;

    30 - Russian organization - tax agent, not registered as a taxpayer;

  
  
  • Foreign organizations for which they are assigned:
    51-99 - in accordance with the specifics of the procedure for registering foreign organizations, depending on the types of income received, defined in the relevant instructional materials of the Ministry of the Russian Federation for Taxes and Duties


• KBK (field 104) - budget classification code. For each type of tax, its own budget classification code is indicated. Detailed description The components of the BCF values ​​can be viewed.
  The maximum number of characters in the field is 104 (KBK) - 20 bits (characters).

  For example, this is what individual KBKs look like:

  
  
  • 182 1 01 01011 01 1000 110 - Corporate income tax code credited to the federal budget;
  • 182 1 01 01040 01 1000 110 - Code for corporate income tax on income received in the form of dividends from Russian organizations by Russian organizations;
  • 182 1 02 02030 06 2000 160 - Penalty code for insurance premiums in the form of a fixed payment credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
  • 182 1 16 90030 00 3000 140 - Code of other revenues from monetary penalties (fines) and other amounts for damages credited to local budgets

  For information: - In accordance with Federal Law dated December 3, 2012 No. 218-FZ “On the Budget Pension Fund Russian Federation for 2013 and for the planning period 2014 and 2015" new budget classification codes for insurance contributions for compulsory pension insurance were introduced on January 1, 2013



• OKATO code (field 105)- All-Russian classifier of objects of administrative-territorial division, which determines the code of the municipality on the territory of which funds from paying taxes (fees) are mobilized. This code is assigned to every municipal entity in Russia (city, district, village, etc.). How to find out OKATO codes? The codes can be found in the All-Russian Classifier of Objects of Administrative-Territorial Division OK 019-95 (OKATO), which was approved by Decree of the State Standard of Russia of July 31, 1995 No. 413

  From January 1, 2014 OKATO codes have been replaced by OKTMO codes. OKTMO code - All-Russian classifier of municipal territories. OKTMO codes can be found in the “All-Russian Classifier of Municipal Territories” OK 33-2013 (Order of Rosstandart dated June 14, 2013 No. 159-st).

  According to the Letter of the Ministry of Finance of the Russian Federation dated April 25, 2013 N 02-04-05/14508, the OKTMO codes consist of 11 characters, and the last 3 characters of the codes identify settlements that are part of municipalities on the territory of the corresponding subject of the Russian Federation.
  To fill out payment orders, you must use the Table of correspondence between OKATO codes and OKTMO codes of the Russian Federation.



• Basis of payment (field 106) - indicate the payment basis indicator, which has 2 signs and takes the following values:
  
  

  TP	payment of the current year without violating the deadline (current payment);
  ZD	voluntary repayment of debts for expired tax periods;
  BF	current payments of individuals - bank clients (account holders), paid from their bank account;
  TR	requirement tax authority;
  RS	repayment of outstanding debt in accordance with the installment schedule;
  FROM	repayment of deferred debt;
  RT	repayment of restructured debt;
  VU	repayment of deferred debt due to the introduction of external management;
  ETC	transfer to pay off debt suspended for collection;
  AP	repayment of debt according to the inspection report;
  AR	repayment of debt under a writ of execution



• Taxable period (field 107) - The details indicate the value of the tax period indicator, 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 indicator is used to indicate the frequency of payment of a tax (fee) or a specific date for payment of a tax (fee) established by the legislation on taxes and fees - “day.month.year”.

  Detail 107 “Tax period” consists of the following characters:

  
  
  1. The first two characters of the tax period indicator are intended to determine the frequency of payment of the tax (fee) established by the legislation on taxes and fees, which is indicated as follows:
     • MS - monthly payment;
     
     
     • KV - quarterly payment;
     
     
     • PL - semi-annual payment;
     
     
     • GD - annual payment.
  
  
  2. The 4th and 5th digits of the tax period indicator include:
     • for monthly payments - the month number of the current reporting year;
     • for quarterly payments - quarter number;
     • for half-year students - the number of the half-year.
     The month number can take values ​​from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.
     When paying tax once a year, the 4th and 5th digits of the tax period indicator are filled with zeros.
  
  
  3. In the 3rd and 6th digits of the tax period indicator, dots (".") are used as separating marks.
  
  
  4. 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 details 107:
  
  
  • "MS.08.2013" – payment for August 2013;
  
  
  • "KV.02.2013" – payment for the 2nd quarter of 2013;
  
  
  • "PL.01.2013" - payment for the first half of 2013;
  
  
  • "GD.00.2013" – payment once a year.
  
  
  • "09/04/2013" - payment for a specific date
  
  
  • "0" - if field 106 indicates repayment of debt according to the inspection report (AI) or repayment according to the writ of execution (AD)

  A payment with a specific date (“09/04/2013”) is indicated in detail 107 of the payment document when paying the following debt:

  
  
  • deferred, deferred,
  • restructured debt
  • repayment of debt suspended for collection,
  • repayment of debt at the request of the tax authority to pay taxes (fees)
  • repayment of debt during the procedures applied in a bankruptcy case,
  • repayment of investment tax credit
  The indicator “Tax period” is indicated with a specific date or with a zero value in connection with the indicator of the variable “106” (“TR”, “PC”, “OT”, “RT”, “PB”, “PR”, “IN”, "AP", "AR").
• Document Number (field 108) – the document number is entered in the field, and if it is absent, 0 is entered. When filling out the details “108”, the signs “No” and “-” are not indicated.

  The document number in detail 108 is indicated if the payment basis indicator (field 106) 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.
  The document number in detail 108 is set to 0 (i.e. not indicated) - if the payment basis indicator (field 106) has the value:
  
  
  • “TP” - payment of current payments for the current year;
  
  
  • “ZD” is the voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees).
  In detail 108, zero (“0”) is indicated even if the order to transfer funds to pay tax payments of the payer - an individual - bank client (account holder) is drawn up on the basis of a tax return (calculation).

  From March 31, 2014, a payment order for the transfer of payments to the budget system, as well as for state and municipal services, must indicate an identifier of information about an individual (IP).

  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 »



• Document date (field 109) – the date of the document that is the basis for the transfer of tax/fee is indicated. For example, the date of the taxpayer’s signature in the tax return (calculation), the date of the audit report, the date of the decision to defer, etc.


• Payment type (field 110) - from January 1, 2014 payment type ( field 110) - has 2 signs or 0, takes the following values:
  
  
  • PE – payment of penalties;
  
  
  • PC – payment of interest;
  
  
  • 0 – other cases.

That is, now when transferring taxes, fees, contributions, fines and other payments, 0 is entered.

Until 2014, the “payment type” also had 2 characters, but took the following values:

On the website you can also view the following information related to payment orders.

Look detailed instructions, how to fill out the fields of a payment order in 2019 and a visual example of filling out all the fields, including 106, 110, etc.. You can download a ready-made sample or fill out all the fields of the payment order form according to our details table.

Payment order fields in 2019: sample filling

Below we have provided a sample payment order form with fields that is valid in 2019. And then we compiled a convenient table with all the details of the payment fields. The comments in the table will tell you what to write in all the columns so that the payment reaches its intended destination.

We fill out all fields according to the rules approved by the Bank of Russia Regulation No. 383-P dated June 19, 2012. But be careful:

Let us remind you that from February 4, 2019, payment details will change. In some regions, new Federal Treasury accounts have been introduced.

The details of the fields of the payment order in 2018 - 2019, a sample of which is presented above, are given in the table in order of their priority when filling out an order to the bank.

Table 1. Fields and description of payment order details in 2019

Table 2. Values ​​of fields “107” and “108” depending on the value in field “106”

In field 106 we set the value depending on what is entered in fields 107 and 108 of the payment order. We have described this clearly in the table.

Table 3. Value in the field “107 Tax period” depending on the values ​​of “TP Tax payments (insurance contributions) of the current year” and “ZD Voluntary repayment of debt” in the field “106 Basis of payment”

Table 4. The value in the “109 Date” field depending on the accepted value in the “106 Payment basis code” field

Column 3 indicates the details for which the latest changes in legislation have taken place. They touched on some of the meanings of the details. The fields and form of the payment order (No. 0401060) remained unchanged.

An example of filling out a payment order in 2019

Let's give clear example payment slips and fill out a sample for taxes for January 2019 . Let's fill in the fields that an organization must fill in for the bank to accept a payment document to transfer money to the budget:

1) In field (3) we indicate the next serial number of the organization’s payment order - 45 ;

2) indicate in field (4) the date of tax payment 05.02.2019 ;

3) field (5) – type of payment, if the order is sent electronically, you must indicate “electronically”; in other cases, leave the field empty;

4) in field (101) write the value 01 , since our taxpayer is a legal entity that pays taxes for its employees;

5) indicate the transferred amount in field (6) in words One hundred fifteen thousand rubles 50 kopecks ; and in field (7) in numbers 115 000-50 ; rubles are separated from kopecks by a dash; if the amount is without kopecks, then an equal sign is placed after it, for example, 115 000= ;

6) write down the name of the organization in field (8) – LLC "Elan" ; You can write down both the abbreviated and full name of the organization;

7) in field (9) we indicate the current account number of Elan LLC in the bank 40904810700000077171 ;

8) in field (10) write down the name of the bank and the city in which the bank is located – PJSC "Sberbank", Moscow ;

9) We indicate the BIC of the bank of the sender of money in field (11) 044525225; correspondent bank account number 30101810400000000225 – in the field (12);

10) in field (13) we record the name of the payee’s bank and the locality in which it is located Main Directorate of the Bank of Russia for the Central Federal District ; in field (14) – his BIC 044525000 ; in field (17) indicate the number of the invoice recipient 40101810045250010041 ;

11) when paying taxes, in field (16) write down the name of the tax office UFK MF RF for Moscow, where the amounts are paid, and in brackets - the name of the Federal Tax Service to which the organization submits reports ( Inspectorate of the Federal Tax Service of Russia No. 38 for Moscow );

12) value 01 in field (18) will indicate to the bank the type of transaction - payment order;

13) in field (24) write down the purpose of the transferred funds: Personal income tax for January 2019;

14) also indicate the TIN and KPP of the organization in field (60) 7738123456 and in the field (102) 773801001 respectively;

15) in fields (61) and (103) enter the TIN 7733664260 and checkpoint 772701001 tax office;

16) in field (104) you need to indicate the budget classification code (20 digits) 18210102010011000110 ;

17) write down the OKTMO code (from the All-Russian Classifier of Territorial Municipal Entities) 45338000 in the field (105) ;

19) at the end, in fields (43) and (44) the seal and signature of the authorized person or head of the organization are affixed.

Example. Sample of filling out a payment order

Code in payment order 2018year - this is one of the details that are indicated when making payments to the budget. You will learn about what this field is, what the rules are for filling it out, and where to get information about the code from our article.

Why do you need the “Code” field in a payment order?

In field number 22 “Code”, such details as a unique payment identifier (UIN) are indicated. Payment order codes are used in 2018 when transferring budget payments, and the rules for filling out this code in a payment order are stipulated in Order of the Ministry of Finance dated November 12, 2013 No. 107n.

UIN is a unique accrual identifier number that makes it easier for the fiscal authority to recognize the payer who made the payment in the tax revenue recording program.

When and how the “Code” field is filled in

The code field in the 2018 payment order is filled out differently, depending on whether the payer independently transfers funds to the budget or fulfills the request of the fiscal authority.

If the payer acts independently, sending an order for a transfer, then 0 is entered in the “Code” field. When a request to make payments to the budget comes from the fiscal authority, then in the payment order in this field the code must correspond to the UIN. This rule directly follows from clause 1.21.1 of Bank of Russia Regulation No. 383-P dated June 19, 2012, which states that the UIN must be included in the payment when it is assigned by the recipient of the funds.

However, the latest clarifications of the Federal Tax Service of the Russian Federation (letter No. ZN-4-1/4434@ dated March 13, 2017) indicate that filling out the UIN number does not add anything to the information about the payer if the latter’s TIN is given in the payment document. And the TIN for a payment order is a required requisite. That is, it is also permissible to indicate 0 in the UIN field when paying on demand.

Read more about this position of the Federal Tax Service in the material .

IMPORTANT! In payment orders in 2018, field codes intended for entering UIN cannot be left blank. If you do not have information about the UIN or there are reasons not to indicate it, you just need to enter 0. By leaving field 22 empty, you risk receiving a refusal to make a payment from the banking institution.

In what case is the UIN filled in when paying tax for a third party, see .

Where to get UIN

The source of information on the UIN is the requirements for payment of taxes and penalties. Therefore, if you are not listed as a debtor for payments to the budget, then you will not have a UIN - as a detail for inclusion in the payment order, it will simply not be generated by the payee due to the absence of such a document as a demand from the fiscal authority.

Example

Lira LLC did not pay the property tax on time, and therefore the fiscal authority sent a demand to this debtor, in which he indicated the UIN. When fulfilling the request and generating the payment, the accountant of Lira LLC transferred the UIN from the document sent by the fiscal authority to field 22.

Can a bank require a UIN?

Sometimes banking institutions simply oblige payers to fill in field 22 UIN when sending orders for payment to the budget. How legitimate is this demand?

It all depends on the basis of your payment. If you make a tax payment based on an independent calculation, then you simply have nowhere to get the value of the unique identifier, because no reference book for this detail exists and cannot exist, since the key word here is “unique”, i.e. unrepeatable. In this case, 0 is entered in field 22. But if the tax is paid at the request of the fiscal authority in which the UIN is indicated, then field 22 must be filled in, but the figure entered in it can correspond to either the UIN number or the value 0.

To avoid inaccuracies when paying taxes, we recommend that you read the material