Terms 

Filling in the payment order fields: okud, bik, payer status, checkpoint, kbk, oktmo (okato) code, payment basis, tax period, etc. Tax period in the payment order when paying taxes

When paying taxes or advance payments of taxes, a prerequisite is the completion of a payment order. How to correctly draw up a payment order indicating the tax period and what are the consequences of an incorrectly completed field 107? The article will be devoted to these issues.

Why is a payment order necessary?

A payment order is a document in the established form that regulates the instruction of the account holder to make non-cash transfers in favor of the recipient of funds. The instruction was sent to the bank in which the payer's account is serviced. Transfer of funds is carried out from a deposit account. If for some reason there is no required amount of money on the account, but an overdraft is provided for in the agreement between the bank and the payer, then the transfer will be made. This document must be drawn up and submitted to the bank for execution in electronic or paper form.

Individuals can also operate with payment orders without opening a bank account. In this case, an order to the bank from an individual can be drawn up in the form of an application, in which it is necessary to indicate the following information:

  • details of the payer;
  • details of the recipient of funds;
  • bank details of the payer and recipient;
  • the amount of money;
  • the purpose or purpose of the payment;
  • other information established by the bank.

Based on the order, the bank employee generates a payment order.

When drawing up an order to the bank in electronic form, it is very important to correctly indicate the payer, the recipient of the transfer, the amount, and the purpose of the payment.

Filling out a payment order

Filling in and the form of the payment order are regulated by the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P "On the rules for the transfer of funds".

Field 107 of the payment order is filled in only when transferring funds to the budget of the Russian.

If field 107 in the payment order is filled in when performing an operation not related to a transfer to the budget of the Russian Federation, the bank has the right to refuse to execute the payment order.

Tax period in the payment order when paying taxes

An example of filling in the "Tax period" field in a payment order

Act. to the payment bank. Written off from boards.
02
PAYMENT ORDER No. 26 20.10.2018
the datePayment type
Sum
in words		Five thousand one hundred rubles 10 kopecks
TIN 663312345Gearbox 663301001Sum5100-10
ABV LLC
sch. No.40702810094000009876
Payer
PJSC "UBRD" BIC044030002
sch. No.
Payer's bank
North-West GU of the Bank of Russia, St. Petersburg BIC044030001
sch. No.
payee's bank
TIN 7820027250Gearbox 782001001sch. No.40101810200000010001
UVK in St. Petersburg
Type of op.01 Payment term.
Naz.pl. Payment order5
0
RecipientThe codeRes. field
18210102010011000110 40307000 TPMS.10.2018 0 0
VAT for October 2018.
Purpose of payment
Signatures Bank marks
Ivanova
M.P.
Petrova

Filling in field 107 in the payment order, depending on the situation:

Consequences of the erroneously filled field "Tax period"

Questions and answers

  1. In the payment order, the accountant made a mistake when indicating the tax period - instead of MC, he indicated KV. What sanctions will be applied in this case? And what can be done?

Answer: In your case, there was no mistake in the execution of the tax transfer order, which resulted in the non-transfer of tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury. You have the right to file an application with the tax authority at the place of your registration about the mistake made, attaching documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the tax period.

If you did not find the answer to your question, then you can get an answer to your question by calling the numbers ⇓ Call in one click

Line number 107 when making payments for the payment of insurance premiums and tax payments is filled out in order to designate:

  • The period for which the payment is made;
  • The exact date of the payment (only in certain cases specified by law).

What exactly to write in line 107

How to fill in the tax period in the payment order? To enter this requisite, ten familiarity spaces are intended, two of which are dividing, dots are put down in them. The rest of the cells indicate the date.

The first two characters indicate the frequency of the payment being made. Possible options:

  • MS - monthly payment;
  • KV - quarterly payment;
  • PL - payment for six months;
  • GD - payment for the year.

The fourth and fifth characters of field 107 in the payment order can also take on different meanings:

  • When paying for a month - indicate the number of the month in the value from 01 to 12;
  • When paying for a quarter, the number of the quarter is entered in the value from 01 to 04;
  • When paying for half a year - the value will be 01 or 02, depending on which half of the year the payment is made for;
  • When paying for the year, there is only one option - two zeros are written.

The last four characters are intended to indicate the year for which the payment is made.

Indication in line 107 of a specific date

There are several situations defined at the legislative level, when filling in field 107 in a payment order provides for specifying a specific date, and not a period. This happens when line number 106, which specifies the basis for the payment being made, takes one of the following values:

  • TR - of. a requirement from the tax service to close the existing debt indicating a specific date;
  • RS - payment of tax is carried out in installments, in accordance with the approved calendar;
  • FROM - the payer was given a deferred payment and the date of its end is known;
  • RT - based on the results of the debt restructuring, an individual payment schedule was formed;
  • PB - the date of the end of the bankruptcy process;
  • PR - the date of completion of the suspension of debt collection;
  • TI is the date of payment of the share of the investment tax loan.

Errors when entering information in line 107

If you incorrectly prescribe the period in the payment order, nothing terrible will happen. The funds will still end up in the state budget. However, the payer has the right to submit a clarifying letter to the tax office. It can be written in free form, attaching a photocopy of the payment to it.

If necessary, the tax service will reconcile previously paid taxes, the results of which will generate an appropriate act. Based on this act, as well as a clarifying letter, the tax service will make a decision to clarify the payment made.

Completing line 107 when paying insurance premiums

Since the beginning of this year, the tax inspectorate has become the administrator of insurance premiums. In this regard, when making payments for the transfer of contributions, column 107 in the payment order is filled in the standard format - MS.XX.YYYY. If injury contributions are being paid, enter 0 in this field.

In field 107 of the payment order, you must indicate the tax period for which the tax or contribution is paid. From the content of field 107 it should be clear for which period the tax is paid. Also, a specific date can be indicated in field 107. Recently, the Federal Tax Service issued a letter dated July 12, 2016 No. ZN-4-1 / 12498, in which it said that tax agents should fill out several payments to pay personal income tax. What, according to the new rules for filling out payment orders, now indicate field 107? Can I continue to make one payment? Let's figure it out.

Introductory information

Field 107 must be filled in to indicate the frequency of paying a tax payment or a specific date for paying a tax payment, if such a date is established by the Tax Code of the Russian Federation (clause 8 of the Rules, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In field 107, a 10-digit tax period code is entered. The first two characters are the tax payment period. For example, for quarterly - KV, monthly - MS, annual - State Duma.

The fourth and fifth characters are the number of the tax period. For example, if the tax is paid for August, "08" is indicated.

Signs seven through ten represent the year. The third and sixth characters are always dotted. For example - QV.03.2016.

New clarification of the Federal Tax Service on field 107

The letter of the Federal Tax Service No. ZN-4-1/12498 dated July 12, 2016 states that the tax agent should draw up several payment orders if personal income tax is transferred with different payment terms.

Thus, the Federal Tax Service, in fact, has been recommending new rules for filling out payment orders since July 2016. After all, there were no such requirements from the tax authorities before. However, after the appearance of these recommendations, accountants had questions about what exactly to enter field 107.

What exactly should be indicated in field 107 now

When paying personal income tax, tax legislation establishes several payment deadlines, and for each of this period there is a specific payment date (See "").
Here are some examples.

income tax from wages

Personal income tax on wages, bonuses and material benefits must be transferred to the budget no later than the day following the day the income is paid (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employer paid the salary for July to the employees on August 4, 2016. In this case, the date of receipt of income will be July 31, the date of tax withholding will be August 4. And the last date when personal income tax must be transferred to the budget is August 5, 2016. Does this mean that you need to put 08/05/2016 in the payment?


Or, in field 107 of the payment order, you can indicate “MS.07.2016” so that it is clear that this is a tax for July?

personal income tax from sick and vacation pay

Personal income tax deducted from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay, must be transferred no later than the last day of the month in which the income was paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employee goes on vacation from August 25 to September 15, 2016. Vacation pay was paid to him on 15 August. In this case, the date of receipt of income and the date of withholding personal income tax is August 15, and the last date when the tax must be transferred to the budget is August 31, 2016. Will it be correct if in field 107 of the payment for the payment of personal income tax it is noted 08/31/2016? Or should you specify "MS.08.2016"?

There is no clear answer to these questions in the rules for filling out payment orders. Therefore, we will express our opinion on how to implement the new recommendations given in the letter of the Federal Tax Service of July 12, 2016 No. ЗН-4-1/12498.

Our opinion: rely on the month of income

We believe that it is not necessary to indicate a specific date in payment orders. After all, most likely, the main thing for tax inspectorates is not to collect a lot of information about different dates, but to understand for which particular period personal income tax was paid and compare it with the calculation of 6-personal income tax. And if so, then accountants, in our opinion, need to rely on the month in which the employees had taxable income.

To determine which month personal income tax refers to, be guided by the date of recognition of income under Article 223 of the Tax Code of the Russian Federation. For example, for a salary, this is the last day of the month for which money is issued. For vacation and sick leave - the day of payment (Article 223 of the Tax Code of the Russian Federation). Let's explain with examples and samples of payments.

Wage

From paragraph 2 of article 223 of the Tax Code of the Russian Federation it follows that the salary becomes income on the last day of the month for which it is accrued (clause 2 of article 223 of the Tax Code of the Russian Federation). Therefore, enter in field 107 the number of the month for which the salary is accrued. Suppose that an accountant draws up a personal income tax payment from a salary for August. Then in field 107 he will indicate "MS.08.2016". Even despite the fact that the payment is made in September. And this, in our opinion, will be correct.

Vacation

Vacation pay becomes income on the last day of the month in which they were paid (clause 6, article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in September, then in field 107 of the payment for income tax, enter “MS.09.2016”. Even if the vacation "passes" to October.

sick leave

Vacation pay becomes income on the last day of the month in which they are paid (clause 6, article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in October 2016, then in field 107 of the payment you need to fill out - “MS.10.2016”. And thereby show that vacation pay was paid in the tenth month of 2016.

material gain

Sometimes employees have income in the form of material benefits, for example, from a loan received. To transfer income tax from him, in field 107 of the payment order, fill in the month on the last day of which the person had a material benefit. For example, if the material benefit from using the loan arose in November 2016, then fill in field 107 as follows:

Repayment of debts: field 107

Tax agents are also required to fill in field 107 in a situation where personal income tax debts are paid off. If the organization repays the debt on its own initiative (voluntarily), then in field 107 indicate the month for which the debt is repaid. And in field 106, put the code ZD. This code will mean that this is not a current payment, but rather a debt repayment. Let's say if you pay off your personal income tax debt for April 2016, then make the payment order like this:

How to fill in field 107 in ambiguous situations

Now let's look at a few common situations for filling out field 107 when transferring personal income tax.

Situation 1. Salary and vacation pay at the same time

In August, the organization simultaneously issued a salary for July and vacation pay on the same day.

Decision. With regard to salary, the date of income is the last day of the month for which it is accrued. For holidays, this is the day the money is issued. So you need to make two payments. In field 107 for payroll tax, enter "MS.07.2016", and in field 107 for vacation tax - "MS.08.2016". So it will be clearly clear the tax for which month you are transferring. And this approach will meet the new recommendations of the tax authorities.

Situation 2. Salary and sick leave at the same time

In September, the organization simultaneously issued a salary for August and vacation pay on the same day.

Decision. With regard to salary, the date of income is the last day of the month for which it is accrued. For vacation pay, this is the day the money is paid. So you need to make two payments. In field 107 for payroll tax, enter "MS.08.2016", and in field 107 for vacation tax - "MS.09.2016".

Situation 3. Vacation pay issued in another month

Decision. For vacation pay, the income date is the day the money was issued. In what month the employee rests does not matter. Therefore, in field 107 of the payment for the transfer of personal income tax from vacation pay, indicate "MS.08.2016". That is, show that you issued vacation pay in August 2016.

Situation 4. Salary and bonus at the same time

Case 5: payments to contractors

The contractor was given remuneration in September for services rendered in August.

Decision. The date of receipt of income under a civil law contract is the day the money is issued. This day was in September. Therefore, in the payment for the payment of personal income tax in field 107, enter "MS.09.2016".

Situation 6: daily allowance

In August, the employee received excess daily allowance related to his business trip. They need to withhold income tax. The advance report on the results of the business trip was approved in September 2016. The tax was withheld from the salary for September.

Decision. The date of receipt of income on excess daily allowance is the last day of the month in which the advance report on the business trip was approved (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation). For wages, the date of income is the last day of the month for which the money was issued (clause 2, article 223 of the Tax Code of the Russian Federation). That is, in both cases - the last day of the month. Therefore, in our opinion, it is possible to draw up one payment order and mark “MS. 09.2016". After all, the tax authorities in their explanations did not say that the tax should be divided into different payments and the same payment terms.

findings

There is also an opinion among accountants that after the appearance of the letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1 / 12498, specific dates should be indicated in the payments, no later than which the organization or individual entrepreneur must pay personal income tax. For example, you need to transfer personal income tax from vacation pay issued in September by the end of the month. Therefore, in field 107, when paying personal income tax from vacation pay, you need to put "09/30/2016". You need to transfer personal income tax from the paid salary the next day. So, if the salary was issued, say, on September 5, then in field 107 you need to indicate the next day, that is, “09/06/2016”. This option also has the right to exist. Moreover, we do not exclude that it is true and will not cause claims from the Federal Tax Service. Unfortunately, there are no official clarifications in this regard yet.

In our opinion, before making a final decision on what exactly to write in field 107, it still makes sense to seek clarification from your IFTS. But in any case, keep in mind: inspectors are not entitled to fine a tax agent or charge penalties if the tax is paid on time and the payment is in the budget.
Moreover, if a tax agent, for example, paid his salary and vacation pay on the same day and filled out only one payment order, then this cannot be considered a violation or an error if the payment goes to the budget for the correct CSC. Cm. " ". At the same time, we repeat that the tax authorities most likely plan to correlate the data from field 107 with the calculations of 6-personal income tax. And if the program of the tax authorities cannot match the accrued and transferred tax, then the inspection may request clarification, ask for clarification of the calculation or details of the payment.

” was posted, requests began to come in for clarifications on the meaning or filling in of individual details (fields) of the payment order. Generalized and extended answers to individual questions on how to fill in some fields of the payment order are offered to your attention.

In addition, this material provides a brief explanation of the meaning of the abbreviation of individual details (fields) used in the payment order.
The numbers of the details (fields) of the payment order can be viewed in the following sample:

Annex 3
to the Regulations of the Bank of Russia
dated June 19, 2012 N 383-P
"On the rules for the implementation
money transfer"

Payment order details numbers

When filling out a payment order, remember that blank fields are not allowed. If it is impossible or unnecessary to fill in the value of a particular attribute (field), zero ("0") should be entered.

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

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

    Each payment document drawn up on paper (on forms of documents included in the All-Russian classifier of management documentation) has its own individual number of the payment document, 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 beneficiary'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 attribute when filling out an electronic form of a payment order is 9

  • TIN (fields 60, 61) - identification number of the taxpayer of a legal or natural person, filled in on the basis of the "Certificate of tax registration" issued to the taxpayer. The payer's payment document indicates: - TIN (if any) or KIO (if any).

    According to the Order of the Federal Tax Service (FTS of Russia) dated June 29, 2012 N ММВ-7-6 / [email protected]:
    - for the payer/beneficiary - an individual, a 12-digit taxpayer identification number (TIN) is indicated. If an individual does not have a TIN, zero ("0") is indicated in the "TIN" requisite of the payer and recipient;
    - for a payer/beneficiary - a legal entity (both Russian and foreign), a 10-digit taxpayer identification number is indicated.

    • And in clause 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 TIN, zero - "0" is indicated in the payer's TIN variable
    For example:

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

    The codeStatus of a taxpayer (payer of fees)
    01 Legal entity - taxpayer (payer of fees)
    02 Tax agent
    03 Organization of the federal postal service, which has drawn up an order to transfer funds for each payment of an individual.
    04 Tax authority
    05 Territorial bodies of the Federal Bailiff Service
    06 Participant of foreign economic activity - legal entity
    07 customs Department
    08 Payer - a legal entity (individual entrepreneur) that transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation.
    09 The taxpayer (payer of fees) is an individual entrepreneur
    10 Taxpayer (payer of fees) - a notary engaged in private practice
    11 Taxpayer (payer of fees) - a lawyer who has established a law office
    12 The taxpayer (payer of fees) is the head of the peasant (farm) economy
    13 taxpayer (payer of fees) - other individual - bank client (account holder)
    14 Taxpayers making payments to individuals
    15 A credit institution (a branch of a credit institution), a paying agent, an organization of the federal postal service that has drawn up a payment order for the total amount with a register for the transfer of funds received from payers - individuals.
    16 Participant of foreign economic activity - an individual
    17 Participant of foreign economic activity - individual entrepreneur
    18 Payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments.
    19 Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order to transfer funds withheld from the salary (income) of the debtor - an individual to pay off debt 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 .
    20 A credit institution (a branch of a credit institution), a paying agent who has drawn up an order to transfer funds for each payment by an individual.
    21 Responsible member of the consolidated group of taxpayers.
    22 Member of a consolidated group of taxpayers.
    23 Bodies of control over 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 issued an order to transfer funds to the budget system of the Russian Federation upon the return of value added tax that was excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions for the sale of excisable goods outside the territory of the Russian Federation , and excises on alcoholic 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 have drawn up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in a bankruptcy case.

    • For more information on this field, see:
    • The status of the payer (field 101) in the payment order is
    • How to fill in field 101 "Payer status" in a payment order? - This
  • checkpoint (field 102,103) – registration reason code consists of 9 digits. In the order for the transfer of funds, the value of the registration reason code (KPP) is indicated in accordance with the certificate of registration with the tax authority or the notice of registration with the tax authority issued by the tax authorities at the place of registration of taxpayers.

    Therefore, you can find the KPP Code in your Registration Certificate, which is issued to the organization by the tax authorities upon registration. Information about this code is also reflected in the Notices of Registration of Vehicles, Real Estate and Separate Subdivisions.

    Indication of the value of the KPP in the order for the transfer of funds both in the KPP variable of the recipient of funds (field 103) and in the payer's KPP variable (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” requisite indicates:


    • Payers of tax, customs payments, insurance premiums and other payments in the "KPP" of the payer - indicate the value of the KPP 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")
    The structure of the checkpoint code is determined by the 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 code of the reason for registration. For Russian organizations, they can take a value 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 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 the location of its separate subdivision, depending on the type of subdivision;

      06-08 - registration of a taxpayer - a Russian organization at the location of its real estate (with the exception of 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 recorded as a taxpayer;


    • Foreign organizations for which the following are assigned:
      51-99 - in accordance with the specifics of the procedure for registering foreign organizations, depending on the types of income generation, defined in the relevant guidance materials of the Ministry of the Russian Federation on taxes and fees

  • KBK (field 104) - budget classification code. Each type of tax has its own budget classification code. A detailed description of the components of the BCF values ​​\u200b\u200bcan be viewed.
    The maximum number of characters in the field is 104 (KBK) - 20 bits (characters).

    So, for example, individual CSCs look like:


    • 182 1 01 01011 01 1000 110 - Corporate income tax code payable to the federal budget;
    • 182 1 01 01040 01 1000 110 - Corporate income tax code 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 receipts from monetary penalties (fines) and other amounts in compensation for damage credited to local budgets

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


  • OKATO code (field 105)- All-Russian classifier of objects of administrative-territorial division, according to which the code of the municipality is determined, on the territory of which funds are mobilized from the payment of taxes (fees). This code is assigned to each municipality in Russia (city, district, village, etc.). How to find 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 the Decree of the State Standard of Russia dated July 31, 1995 No. 413

    From January 1, 2014 OKATO codes have been replaced with OKTMO codes. OKTMO code - All-Russian classifier of territories of municipalities. OKTMO codes can be found in the "All-Russian classifier of territories of municipalities" OK 33-2013 (Order of Rosstandart dated 14.06.13 No. 159-st).

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


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

    TPpayment of the current year without violating the deadline (current payment);
    ZDvoluntary repayment of debts for expired tax periods;
    bfcurrent payments of individuals - clients of the bank (account holders), paid from their bank account;
    TRrequirement of the tax authority;
    RSrepayment of installment debt in accordance with the installment plan;
    FROMrepayment of deferred debt;
    RTrepayment of restructured debt;
    WUrepayment of deferred debt due to the introduction of external management;
    ETCtransfer to pay off debt suspended for collection;
    APrepayment of debt under the act of verification;
    ARrepayment of debt under an executive document

  • Taxable period (field 107) - The attribute indicates the value of the indicator of the tax period, which has 10 characters, eight of which have a semantic meaning, and two are separators 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 the payment of a tax payment established by the legislation on taxes and fees.

    The frequency of payment can be monthly, quarterly, semi-annual or annual. The indicator is used to indicate the frequency of payment of a tax (fee) or a specific date for the payment of a tax (fee) established by the legislation on taxes and fees - "date. month. year".

    Props 107 "Tax period" consists of the following characters:


    1. The first two characters of the indicator of the tax period 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. In the 4th and 5th digits of the indicator of the tax period, the following shall be entered:
      • for monthly payments - the number of the month of the current reporting year;
      • for quarterly payments - quarter number;
      • for semi-annual - the number of the semi-annual.
      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 tax is paid once a year, the 4th and 5th digits of the tax period indicator are filled with zeros.

    3. In the 3rd and 6th characters of the indicator of the tax period, dots (".") are put down as separators.

    4. 7-10 digits of the tax period indicator indicate the year for which the tax is paid.

      When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled with zeros (“0”).

      If the legislation on taxes and fees for an annual payment provides for more than one deadline for the payment of a tax payment and specific dates for the payment of a tax (fee) for each term are established, then these dates are indicated in the indicator of the tax period.


    Samples of filling in requisite 107:

    • "MS.08.2013" - payment for August 2013;

    • "Q.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 on a specific date

    • "0" - if field 106 indicates the repayment of the debt under the act of the audit (AI) or the repayment under the executive document (AR)

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


    • delayed, delayed
    • restructuring debt
    • repayment of debts suspended for collection,
    • repayment of debts at the request of the tax authority for the payment of taxes (fees)
    • repayment of debts in the course of the procedures applied in a bankruptcy case,
    • repayment of the investment tax credit
    The indicator "Tax period" is indicated with a specific date or with a zero value in conjunction with the indicator of the requisite "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 requisite "108", the signs "No" and "-" are not indicated.

    The document number in requisite 108 is indicated - if the indicator of the basis for payment (field 106) is:

    • "TR" - the number of the requirement of the tax authority to pay the tax (fee);

    • "PC" - the number of the installment decision;

    • "OT" - the number of the decision to postpone;

    • "RT" - the number of the decision on restructuring;

    • "PB" - the number of the case or material considered by the arbitration court;

    • "PR" - the number of the decision to suspend the recovery;

    • "AP" - the number of the decision on bringing to responsibility for committing a tax offense or on refusing to hold liable for committing a tax offense;

    • "AR" - the number of the enforcement document and the enforcement proceedings initiated on the basis of its execution;

    • "IN" - the number of the decision to grant an investment tax credit;

    • "TL" - the number of the ruling of the arbitration court on the satisfaction of the statement of intent to pay off the claims against the debtor.
    The document number in attribute 108 is set to 0 (i.e. not indicated) - if the indicator of the basis for payment (field 106) is:

    • "TP" - payment of current payments of the current year;

    • "ZD" - voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a demand from the tax authority to pay taxes (fees).
    At the requisite 108, zero (“0”) is also indicated in the event that the order to transfer funds in payment of tax payments of the payer - an individual - a bank client (account holder) is drawn up on the basis of a tax declaration (calculation).

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

    The sign ";" is used to separate the two-digit value of the type of the identifier of information about an individual and the identifier of information about an individual.

    For example: " 01; 0201251245 »


  • Document date (field 109) - the date of the document that is the basis for the transfer of the tax / fee is put down. 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 a penalty;

    • PC - payment of interest;

    • 0 - other cases.

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

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

On the site you can also see the following information related to payment orders.

The tax period in the payment order is 2017 - one of the specific details used if it is necessary to transfer funds to the budget. In this regard, the requirements for the reflection of this information, as well as responsibility for incorrect filling, need to be considered in more detail.

Purpose of payment order

A payment order is understood as a written instruction of the account holder to the bank to transfer funds to the account of the specified recipient in a similar or other credit institution. Its form is established by the regulation of the Bank of the Russian Federation of June 19, 2012 No. 383-P. The main types of operations for which the order is used are:

  • payment for acquired values;
  • fulfillment of obligations to the budget and extra-budgetary funds;
  • repayment of debts on credits, loans, amounts related to their servicing, as well as opening deposits;
  • other, stipulated by the terms of contracts or legislation.

The formation of payment documents must take place in strict accordance with the rules introduced for them. For payment orders, all of them are formulated in the order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n. The order contains clear instructions and explanations about filling in each individual requisite.

Details in field 107 of the payment document in 2017

How to properly reflect tax period in the payment order? The use of the specified requisite is due to the need to transfer taxes or insurance premiums and solves the following tasks:

  • designation of the time period for which funds are transferred to the budget;
  • reflection of a clear, legally fixed date for the calculation.

In total, 10 character spaces are provided for the design of props 107, 2 of which are used for separation symbols, and dots are put in them. The remaining 8 are used directly to provide the necessary information. The first 2 characters reflect the frequency of payment:

  • MS - month;
  • KV - quarter;
  • PL - half a year;
  • GD - year.

For characters 4 and 5, there are several filling options:

  • for a monthly payment, its serial number is indicated in the range from 1 to 12;
  • for the quarter, its number from 01 to 04 is also given;
  • depending on for which half of the year the payment is made, the value 01 or 02 is entered;
  • two zeros are put down for the annual payment.

Points are put on the 3rd and 6th familiarity.

The last 4 characters are used to decipher the value of the reporting year.

If the legal regulations establish a specific date for the payment of tax, then it must be given in field 107.

The use of the described requisite is mandatory not only for transfers of the current year, but also for transfers, the need for which arose as a result of errors in previous calculations, for earlier periods, while there is no requirement to repay such debts from the Federal Tax Service. In such a case, data on the period for which the surcharge is made is entered in the field.

It is necessary to highlight the circumstances, the occurrence of which requires the indication in this field of a clear date of transfer. Such a need arises if the adjacent field 106 "Basis of payment" contains one of the following values:

  • TR - there is a requirement to repay the debt from the Federal Tax Service indicating a specific date;
  • RS - payment of the amount of tax is carried out in installments, in accordance with a pre-approved schedule;
  • FROM - a deferment of payment was granted and the day of its completion is known;
  • RT - as a result of the restructuring of debt to the budget, an individual payment schedule was created;
  • PB - at the end of the bankruptcy procedure;
  • PR - if there is an end date for the suspension of debt collection;
  • IN - partial repayment of the investment tax credit.

Field 107 contains zero values ​​if payment is made following the results of a tax control procedure or a writ of execution.

For advances, data is provided for the period for which they are paid.

Sample entry of data in field 107

The sequence of entering information in line 107 "Tax period" is best studied in practice.

Example 1

The company made a partial tax advance payment for the 3rd quarter of 2017. In this situation, in field 107 we enter: KV.03.2017.

Example 2

A private entrepreneur on a simplified system calculates the tax for 2016 on the basis of previously submitted tax returns. Contents of field 107 - DG.00.2016.

Example 3

The company acting as a tax agent pays personal income tax for June 2017. In this case, enter the following data in line 107 - MS.06.2017.

Example 4

The company received a claim to repay the debt from the tax authority with a specific repayment date - 04/26/2017. Line 107 should be - 04/26/2017.

What threatens for mistakes made in field 107

In case of detection of incorrect information entered in field 107, the organization can clarify the data by submitting a written request, drawn up in free form, with an attached copy of the settlement document. After the audit, the Federal Tax Service makes a decision to clarify the details of the payment.

***

Field 107 is used only for payments to the budget. Filling it out incorrectly may result in the payment being offset as a repayment of the obligation in the wrong period. If a company makes a mistake, it is necessary to ask the tax authorities in writing to adjust the payment period.