Payment for registration for the year - sample filling. Sample of filling out a payment order for payment of the simplified tax system Sample of a payment order for the simplified tax system in the year
In 2017, you will need to pay tax according to the simplified tax system for the previous year. This obligation, along with the submission of the corresponding declaration, must be fulfilled by organizations no later than the last day of the first spring month. In this regard, taxpayers may have a question about what purpose of payment under the simplified tax system for the year should be reflected in the payment order when transferring the amount of this tax. Let us consider this issue with examples for both taxable objects: “income” and “income minus costs.”
Procedure for paying simplified tax system
The payer of this tax independently chooses from which object the tax will be calculated - from revenue or from revenue minus costs, the list of which is provided for by the norms of the Tax Code of the Russian Federation.
The amount of tax payable is calculated by the payer independently based on the results of three reporting periods and one tax period.
Purpose of payment when paying tax according to the simplified tax system
It is important to remember that credit institutions execute payers’ orders in compliance with a certain procedure.
The form of the payment order and its details are reflected in the Rules approved by the Bank of Russia on June 19, 2012 (hereinafter referred to as Rules No. 383-P).
All details of the payment order are important for the correct identification of the payment by the credit institution and the correct execution of the payer’s will to transfer funds. If there are inaccuracies in the payment order (including when indicating the purpose of payment for the simplified tax system), this may result in an erroneous transfer of funds or incorrect identification of the payment.
The list of payment details with their explanation is contained in Appendix 1 to Rules No. 383-P.
A description of the relevant details is contained in clause 24 of Appendix 1.
According to the specified paragraph, this field of the payment order reflects the purpose of the payment and other necessary information.
The number of characters in this field should not exceed 210 (Appendix 11 to Rules No. 383-P). This rule applies, inter alia, to the purpose of payment under the simplified tax system in 2017.
Therefore, to correctly identify the payment, the specified field should reflect which tax payment (advance or other) is being made and the period for which it is being transferred.
Purpose of payment under the simplified tax system “income”
Identification of tax according to the taxable object used by the payer is carried out not only by the “purpose of payment” field, but also by the budget classification code, therefore, in field 104 of the payment order, the corresponding BCC should be indicated.
The purpose of payment for this object corresponds to KBK 182 1 05 01011 01 1000 110.
In the “purpose of payment” field when paying the simplified tax system for 2016, the following entry should be reflected: “Tax paid in connection with the application of the simplified taxation system (USN, income) for 2016.”
Purpose of payment of the simplified tax system “income minus expenses”
As mentioned above, to correctly identify the payment, the payment order must reflect the BCC. The purpose of payment under the simplified tax system “income minus expenses” in 2017 corresponds to KBK 182 1 05 01021 01 1000 110.
As for the field of the payment invoice “purpose of payment”, it should indicate: “Tax paid in connection with the application of the simplified taxation system (USN, income minus expenses), for 2016.”
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Individual entrepreneurs using the simplified tax system must regularly pay advance contributions to the state budget. But unlike large companies with the status of legal entities, which often prepare reports and know perfectly well how to carry out all the calculations, when and how to submit documentation, it is not so easy for an entrepreneur to even generate a payment order.
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What is worth knowing to make your task easier? What details should be entered into the payment order form for the simplified tax system (income) in 2019?
General information
When a payment order is used under the simplified tax system, what does it represent? Let's consider the basic laws that you should focus on when filling out the form.
What it is?
It also contains a list of all necessary details (Appendix 1). You should focus on the rules that have been approved.
Such features should be taken into account by all payers of taxes and fees who transfer funds to the budget.
In accordance with the new law, the instructions indicate:
Previously, they entered 01, 08, 14 in the item to reflect the status. Now, only 08 is indicated.
The indicator of line 21 has changed - enter 5 instead of 3 ().
This is necessary for the banking institution to process the payment. Paragraph 24 indicates additional information related to the payment of funds to the budget.
So, when paying the insurance premium, you can enter the short name FFS, FFOMS. When transferring a tax, you should indicate its name and the periods for which the funds are paid.
The number of characters used is a maximum of 210 (in accordance with Appendix 11 of the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P).
Paragraph 22 must contain information about the UIN identifier. They simply write 0 if the payment is made personally by the payer, and not according to requirements ()
When filling out personal data, you should use the “//” symbol, which will separate your full name, address, etc.
In lines 8 and 16, the number of characters should not exceed 160 ().
Specifics of payment
Despite the general procedure for filling out, there are some differences in the details when filling out orders for advance payments, payment of penalties and fines.
By advance payment
When filling out the line “Tax period”, it is worth noting that for taxes the simplified tax system period is a year, and the billing period is a quarter, six months, 9 months.
But in paragraph 107 you do not need to indicate the period itself, but the frequency of payment. That is, information is reflected on how often the payer must pay tax in accordance with legislative acts.
For simplified taxes, this is a quarter or a specific date. For the quarter, the advance must be transferred by the 25th day of the month following the reporting period. This means that the quarter for which the tax amount was paid should be indicated.
Photo: sample payment order 1
Penya
When transferring penalties for taxes for previous years, it is worth indicating the tax period (year). If the penalty is for the current year's advance, then enter the quarter.
Payers are often in no hurry to pay the penalty this year. If the payment is made on a voluntary basis, then the indication of the TP indicator in the “Basis of Payments” will not be considered erroneous.
Photo: sample payment order 2
When paying arrears on penalties (USN tax “income”), pay attention to filling out the “Code” column in the payment order.
Photo: sample payment order 3
If the Federal Tax Service Inspectorate requires you to pay a penalty, you should refer to the following example of a payment order.
Photo: sample payment order 4
Fine
In case of non-payment or incomplete payment of taxes under the simplified tax system, a fine will be assessed, but only according to the requirements of the tax authority.
If there is a requirement, then find the UIN code in it. In the absence of such information, you should focus on this example of filling out an order:
Photo: sample payment order 5
If the UIN code is indicated, then you need to rewrite this value in column 22. The indicator can be reflected in an alphanumeric designation.
Photo: sample payment order 6
Tax debt
There are some features when filling out a payment order form when debts arise.
The choice of details will depend on whether the payment is made voluntarily or according to requirements.
At the request of the Federal Tax Service
When drawing up a payment document for the payment of debts of the simplified tax system according to the requirements of the Federal Tax Service, it is worth changing some details.
In addition, if the tax structure indicates the UIN of payments, then this value must be entered in line 22. If there is no UIN:
Photo: sample payment order 7
Paid voluntarily
When transferring debt that was discovered independently, pay attention to such nuances.
In accordance with the general rules, when reflecting a tax period, you must indicate the period for which funds are transferred or additional taxes are paid.
But if you reduce the amount of penalties for late payments from previous years, you will not need to enter the quarter in this paragraph. In column 107, indicate the year in which the changes were made.
Video: when to use new forms for the simplified tax system
Such examples of preparing a payment order for an individual entrepreneur using the simplified tax system (income) in 2019 will help you correctly enter all the data with a guarantee that the bank will transfer the funds to the recipient. Good luck in preparing your assignment.
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In July, many entrepreneurs pay taxes on their income. The advance payment under the simplified tax system for the six months and UTII for the second quarter is transferred no later than July 25. And businessmen using the general regime pay personal income tax for 2015 until July 15 inclusive.
The payment order contains fields that entrepreneurs fill out according to special rules. For example, individual entrepreneurs, unlike companies, do not have a checkpoint. And the Taxpayer Identification Number (TIN) consists of 12 characters, not 10. Due to errors in the fields, the payment may be stuck on unknown lines.
We analyzed which fields accountants and entrepreneurs often make mistakes in. Let us tell you in more detail how to fill out such fields.
You can see the payment order field numbers in the sample below. For your convenience, we have highlighted the field numbers in color. The payment order for tax transfer is drawn up in form 0401060, given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. Each field is assigned its own number.
What features should an entrepreneur take into account?
TIN (field 60)
A businessman's TIN consists of 12 digits. This is the individual number that the businessman received from the tax office as an individual. When registering as an individual entrepreneur, merchants do not receive a special TIN. The first and second digits of the TIN are not equal to zero (Order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n).
Payer (field 8) and his signature (field 44)
Write down the full name of the entrepreneur and in brackets - individual entrepreneur. Then indicate your place of residence (registration) address. Place “//” before and after the address information.
Example: Solntseva Olga Petrovna (IP)//g. Krasnodar, Lenina Ave., 15, apt. 89//.
In field 44 the businessman needs to sign.
Payer status (field 101)
In field 101, enter code 09. This status differs from the one set in the company’s payment order (Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
If a businessman pays personal income tax on payments to employees, in field 101 indicate payer status 02.
Checkpoint (field 102)
Individual entrepreneurs do not receive a checkpoint. Therefore, enter 0 in field 102 of the payment slip.
How to fill out each payment field
Tax amount in words (field 6) and in numbers (field 7)
In field 6, enter the tax amount in capital letters. Write the word “ruble” without abbreviations (Appendix 1 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P).
Example:“Sixty-one thousand two hundred and fifty rubles.”
In field 7, enter the payment amount in numbers. After them, put the “=” sign.
Let's say like this: 61250= .
Taxes should be transferred to the budget in full rubles. Discard amounts less than 50 kopecks, and round up 50 kopecks or more to the full ruble.
Account number (field 12)
Indicate the correspondent account number of the bank in which the individual entrepreneur has a current account.
Type of operation (field 18)
Mark the code. For payment orders this is always 01.
Payment order (field 21)
When transferring taxes on time based on your own calculations, indicate the fifth priority. If you pay tax at the request of the inspectorate, then show the value of priority 3 (clause 2 of Article 855 of the Civil Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603).
Unique accrual identifier (field 22), TIN (field 60). You only need to indicate the UIN value if you pay tax at the request of the inspectorate. The UIN value consists of 20 or 25 characters. If you indicate the UIN, then you will not need to reflect the TIN (field 60) on the payment.
If you are transferring current payments based on your calculation, then enter the value 0 in field 22. But then in field 60 be sure to indicate the TIN.
Budget classification code (field 104)
Enter the 20-digit KBK. For personal income tax, simplified tax and UTII, different BCCs are provided. And for an advance payment according to the simplified tax system, the code depends on the object. See the table below for BCC values.
KBK on income taxes for entrepreneurs
OKTMO (field 105)
The code indicates to which municipality the individual entrepreneur pays tax. The specific number is indicated in the All-Russian Classifier of Municipal Territories OK 033-2013. It was approved by order of Rosstandart dated June 14, 2013 No. 159-st. OKTMO consists of 8 or 11 characters. If your OKTMO consists of 8 characters, then you do not need to add zeros to 11 characters.
It is possible on the website of the Federal Tax Service of Russia. To do this, go to the “Electronic Services” section on the main page and select “Find out OKTMO”. Then enter your region and municipality. The service will write your OKTMO.
Reason for payment (field 106)
When transferring taxes on time, enter the current payment code “TP”.
If you are paying off tax debt voluntarily, then instead of “TP” in field 106 write “ZD”. If you are repaying a debt at the request of the tax authorities, then the basis of payment is “TR”.
Tax period (field 107)
In the payment order for payment of the UTII amount or advance payment under the simplified tax system for the first half of 2016, indicate KV.02.2016. If an individual entrepreneur pays personal income tax for 2015 in July, then GD.00.2015 should be reflected in the field.
The “Tax period” indicator consists of 10 characters. The first two characters determine the frequency of payment: month (MS), quarter (Q), six months (PL), year (Y). In the 4th and 5th digits for monthly payments the number of the month of the current year is indicated, for quarterly payments - the quarter number, for semi-annual payments - 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. In the 3rd and 6th characters, a dot “.” is placed as a separating character. 7-10 digits indicate the year for which the tax is paid.
Document number (field 108)
Here, enter 0 in the payment slip. And only if you pay tax at the request of the Federal Tax Service, in field 108 you need to enter the number of the issued document.
Document date (field 109)
This field is filled in if you pay tax on the basis of a declaration. Simplified people do not report for the six months. Therefore, when transferring an advance according to the simplified tax system, write down the value 0. If a businessman transfers taxes on the basis of a declaration, then you need to enter its date. For example, the date of submission of reports on UTII for the second quarter is 07/20/2016.
Payment type (field 110)
Do not fill out the last field on the payment slip. Previously, it indicated the type of payment - penalties, interest and other payments. However, now there is no such requirement (Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U). This rule is effective from March 28, 2016.
Purpose of payment (field 24)
Enter additional information about the transfer of funds. For example, “Advance payment for the first half of 2016, transferred in connection with the application of the simplified tax system (object - income).”
An example of filling out a payment order for an individual entrepreneur
Entrepreneur A.Yu. Sorokin uses a simplified system with the “income” object and operates in the Pavlovsky municipal district of the Voronezh region. The businessman’s income for the first half of 2016 amounted to 750,000 rubles. Preferential rates under the simplified tax system for the object “income” have not been introduced in the region. Therefore, the advance payment is 45,000 ₽:
750,000 ₽ × 6%
The businessman transferred the advance on time. Therefore, in the payment order, the businessman indicated the fifth priority in field 21: 5.
In field 101 noted: 09. Entrepreneurs mark this code when paying taxes on income from their business.
In field 104 of the payment slip, the merchant wrote down the BCC for paying an advance on income: 182 1 05 01011 01 1000 110 .
In field 106 I noted: TP.
And in field 107: KV.02.2016.
In field 108 I put: 0.
In field 109: 0.
In field 22 “Code” I also entered 0, since when paying current taxes and contributions calculated independently, the UIN is not set: 0.
In field 24 “Purpose of payment” I noted additional information related to the transfer of money: “Advance payment for the first half of 2016, transferred in connection with the use of the simplified taxation system (STS, income).”
A payment order under the simplified tax system (income) in 2017 is issued when transferring the tax for 2016. See the sample with the current KBK, OKTMO, payer status and other details.
When do you need to make a payment using the simplified tax system?
Before we tell you what to look for when filling out a payment order under the simplified tax system (income) in 2017, let’s talk about the timing of its preparation.
Companies pay the single tax annually no later than March 31 of the following year. For entrepreneurs, the deadline for payment is April 30 of the following year.
During the code, companies and individual entrepreneurs must transfer advance payments according to the simplified tax system. The deadline for their submission is no later than the 25th day of the first month following the reporting period. Reporting periods are 1st quarter, half a year and 9 months.
Accordingly, every year companies and individual entrepreneurs must make at least 4 payments under the simplified tax system.
How to fill out a payment order using the simplified tax system (income) in 2017
A payment order under the simplified tax system (income) in 2017 must be drawn up in the form given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. Each field is assigned a number. Next we will tell you how to fill out the main fields.
Payer status in the payment order (field 101). This field is filled in differently depending on who pays the tax - a company or an entrepreneur. If a company pays tax, the status will be 01, entrepreneur – 09.
Payment order (field 21). In this field, you should enter the order of payment - 5, if the tax or advance payment of the company (IP) is transferred themselves, and not at the request of the Federal Tax Service. Otherwise, in field 21 you need to write down the order of payment - 3.
KBK (field 104). BCC for companies and entrepreneurs on the simplified tax system differ depending on what object of taxation is applied. For the simplified tax system with an object, the income of the KBK is as follows: 182 1 05 01011 01 1000 110.
If penalties for tax and advance payments for the object of income are transferred, in field 104 put KBK 182 1 05 01011 01 2100 110, fines - KBK 182 1 05 01011 01 3000 110.
OKTMO (field 105). In field 105, enter 8 or 11 digits of the locality code in accordance with the classifier (Order of Rosstandart dated June 14, 2013 No. 159-ST).
Reason for payment (field 106). In this field you must put “TP”, since advance payments and a single tax are paid for the current period. If the company (IP) voluntarily repays the debt for previous years, the code “ZD” is entered. And if the tax is paid on the basis of an inspection requirement - TR.
Tax period (field 107). This field indicates the month, quarter or year to which the payment relates. When paying advances or annual tax according to the simplified tax system, in field 107 you need to put the number of the last quarter to which the payment relates. Field 107 contains 10 characters. For convenience, we have provided information on filling out field 107 in the table below.
Table. What values to put in field 107 of a payment order under the simplified tax system (income) in 2017
Document number (field 108). This field is set to zero if the company (IP) transfers the single tax or advance payment independently.
Document date (field 109). When making advance payments, a zero is entered in this field. And when paying a single tax - the date of signing the declaration or 0 if the payment is transferred before the submission of the declaration.