How to fill out the fields of a payment order. Filling out the fields of the payment order: okud, bik, payer status, checkpoint, kbk, code oktmo (okato), payment basis, tax period, etc. Fields 108 and 22 in the payment order

Payment order - field 108 is filled in in case of transfer of tax, customs and budget payments or insurance contributions. This detail gives an idea of the document number on the basis of which the operation is performed. When making payments to suppliers and other counterparties, field 108 is not required to be filled in. How to correctly fill out this payment details in various situations, read our article.

What information does field 108 of the payment order contain in 2018-2019?

If funds are transferred by non-cash method to replenish the budget or extra-budgetary funds, then the information in field 108 may indicate not only the number, but also the type of document on the basis of which the payment was made.

Read more about non-cash payments in the article “Filling out a payment order in 2018 - 2019 - sample” .

The value of field 108 depends on the basis of the payment. If the current debt on taxes (insurance fees) is being repaid or we are talking about voluntary payment of arrears, the value 0 should be entered in field 108 of the payment order. In this case, the basis for payment (TP or PO) is indicated in field 106.

But in some cases, when transferring money to the budget, field 108 should be filled in, indicating the document number - the basis for the payment. To do this, it is necessary to have a document that obliges the taxpayer to repay the debt on the basis of decisions made by tax or judicial authorities. The document number must correspond to one of the following codes entered in field 106:

TR. Indicates a requirement issued by the tax authorities. If arrears are detected, the inspection has the right to send the taxpayer a document indicating the type of tax or insurance contribution and the amount to be transferred. The debt repayment period is indicated in the request.
RS. Paying off debt in installments. In accordance with paragraph 3 of Art. 61 of the Tax Code of the Russian Federation, taxpayers who are unable to repay their debt to the budget on time can receive an installment plan. The tax authority may issue a permit allowing you to make the required payment evenly throughout the year. But for this it is necessary to provide compelling reasons (damage resulting from a natural disaster, seasonal nature of the work) with supporting documents. In addition, you will have to pay interest on the amount of debt not repaid on time (Clause 2 of Article 61 of the Tax Code of the Russian Federation).

ABOUT nuances receiving installments read Here .

FROM. Number of the decision to defer the current payment made by the tax authority. In some circumstances, entities are unable to pay the assessed tax in full on time. In this case, you can contact the inspectorate with an application for a deferred payment. Tax authorities are required to make an appropriate decision no later than 30 days.
RT. The number of the decision made by the tax authorities on restructuring is indicated. If an organization is unable to repay debts on taxes and penalties, it can take advantage of preferential conditions in accordance with the adopted debt repayment schedule.
PB. Case number regarding the decision made by the arbitration court. Sometimes disputes arise between taxpayers and regulatory authorities regarding the correctness of calculation and completeness of payment of budget obligations. If the arbitration court agrees with the demands of the tax authorities, the payer will have to transfer the missing amounts for taxes based on the decision made by the arbitration court.
ETC. The number of the decision to suspend collection is used when the payer repays this debt.
AP. This refers to the number of the on-site or desk audit report, as a result of which additional taxes, penalties and fines were assessed.
AR. Payment according to the number of the writ of execution issued as a result of the initiated case.

Since 2015, field 108 also indicates the numbers of the following documents on the basis of which the payment is made:

IN. The decision number on granting an investment tax credit is another way to change the deadline for paying taxes. In addition to deferment of payment, it carries some features of budget lending with subsequent payment of accrued interest and principal. The period of use of the funds can be up to 10 years. Often used when calculating income tax.
TL. The number of the arbitration court ruling that satisfies the application for repayment of claims against the debtor is indicated.

What document numbers are indicated when making customs payments?

In the case of customs transfers, field 108 can take numeric values when the following payment grounds are indicated in field 106:

DE or CT. The last 7 digits of the customs declaration are written down.
BY. The existing customs receipt order number is indicated.
ID. The number of the executive document serving as the basis for payment is indicated.
THAT. Applies if customs duties are paid upon request.
IN. The number of the collection document is indicated.
DB. Number of the document created by the accounting department of the customs authorities.
KP. The number of the current agreement between large taxpayers when paying centralized payments is indicated.

Filling field 108 with numbers indicating the numbers of documents on the basis of which the payment is made is possible only if there are certain statuses in field 101 of the payment.

Read about the payer statuses in the payment here material .

NOTE! The number sign (No.) is not indicated in field 108.

Filling out field 108 based on data about an individual

According to Appendix 4 to Order of the Ministry of Finance dated November 12, 2013 No. 107n by an individual (status 24), when paying insurance fees to the social insurance fund, in field 108 the digital 2-digit designation of the document - the individual’s identifier is indicated, and then its number is entered if the payment is transferred to an individual :

by the post office (status 03 in field 101) when drawing up an order to pay insurance premiums or other payments on behalf of an individual;
by the employer (status 19 in field 101) when drawing up an order to pay the employee’s debt to the budget, withheld from his salary on the basis of an executive document;
credit institutions (status 20) when transferring funds to pay insurance premiums or other payments accepted from individuals.

The following citizen identification cards are used:

passport of a citizen of the Russian Federation (01);
birth certificate issued by the registry office or other municipal authorities (02);
seaman's passport (03);
document confirming the identity of the military personnel (04);
military service ticket (05);
temporary certificate of citizenship of the Russian Federation (06);
certificate of release (07);
identity document of a foreign national (08);
issued residence permit (09);
document for temporary residence of stateless persons (10);
refugee certificate (11);
issued migration card (12);
passport confirming USSR citizenship (13);
SNILS card (14);
driver's license (22);
document confirming vehicle registration (24).

Numerical values in field 108 are entered using the separator character “;”. For example, RF passport 5800 No. 111222 in field 108 will be designated as follows: 01;5800111222.

Results

Field 108 of the payment order is filled in only if payments are transferred to the budget. In this detail it is necessary to display the document number - the basis of the fiscal (judicial) authority or the document number - the identifier of an individual in cases established by law.

Let's look at how to correctly fill out field 108 in a 2019 payment order according to the new rules. The code in field 108 depends on the value in field 106. See the article and download a sample of filling out a payment order.

Payment orders are widely used when making non-cash payments through bank accounts. The order refers to the primary documents; it instructs the bank to transfer funds from the payer’s account to the recipient’s account. Correctly filling out the payment order form is a guarantee that the funds will be transferred on time and without failures.

Payment orders are used for a wide variety of payments, ranging from standard transfers between legal entities to payment of taxes.

What is reflected in field 108

The payment order form is standard, its form is approved by Regulation No. 383-P of the Central Bank of the Russian Federation dated June 19, 2012. A standard payment order has many fields that are identified by numbers. The fields reflect the details of the recipient and sender, the purpose of the payment and other important transfer parameters. One of the most important fields is field 108 in a payment order, filling out which often causes difficulties, primarily related to in what cases it is necessary to fill out this field and in what cases it is not.

The content of field 108 is inextricably linked with the content of field 106. In field 108 it is necessary to reflect the number of the document indicated in column 106 “Base of payment”. That is, if you make a transfer in favor of paying, for example, transport tax, the basis (TR) must be indicated in field 106, and the number of the Federal Tax Service Inspectorate’s request to pay the tax must be indicated in field 108.

Both fields are not always filled in - you must enter the value in field 108 in the 2019 payment order when paying taxes, customs duties or making any other payments to the budget of the Russian Federation . If the payment is not intended to replenish the budget fund, then the completed column 108 will become a reason for the bank to reject the payment order.

The document number in column 108 is written without the No. symbol, only the numbers themselves. In some cases, the value of field 108 in the 2019 payment order may be equal to “0”. It is very important to carefully fill out the payment order, using the table of abbreviations for different bases.

Field 108 in the payment order:

Field 108 in the payment order when paying taxes

The meaning of field 108 in the 2019 payment order when paying taxes depends on the type of tax payment being made. In the event that you are paying off current debt or voluntarily paying arrears on taxes, you must set the value of field 108 equal to “0”, while the value of field 106 is TP or ZD.

In other cases, it is necessary to indicate the document number and abbreviation of the basis. Standard abbreviations are used for tax payments.

Table 1. Grounds for tax payments (field 106)

Abbreviation	Base
	Requirement from tax authorities
	Repaying existing debt in installments
	Decision to defer
	Restructuring decision
	Case or material considered by the arbitration court
	Decision to suspend collection
	The decision to impose tax liability or to refuse it
	The writ of execution and the proceedings initiated on it
	Decision to grant an investment tax credit
	The ruling of the Court of Justice on the satisfaction of the statement of intention to repay the claims against the debtor

Field 108 in the payment order according to the writ of execution

Field 108 in the payment order when paying according to a writ of execution contains the number of the writ of execution; the abbreviation AR is indicated as the basis in column 106.

Please note that in order to correctly fill out field 108 in the payment order for the writ of execution, you can make a request to the bailiff service in order to clarify the correct details and payment details. This will allow you to process the payment order correctly and ensure that the money has been transferred to the correct account.

Field 108 in the payment order when paying a fine

Field 108 in the payment order when paying a fine must contain either the document number - the requirements of the tax authority (then the basis in column 106 is TR), or the number of the decision to prosecute (then indicate in field 106 - AP). We remind you that field 108 will have the value “0” only in cases where tax arrears are paid voluntarily, that is, they do not have a documentary basis.

Sample of filling out field 108 in a payment order

See an example of filling out a payment order when paying a penalty for personal income tax. Field 106 indicates the TR code - payment at the request of the tax authorities, and field 108 - the document number:

Error in field 108

To correct the information in the payment order, you will need to submit an application for clarification of the payment. Indicate information about the payer and payment document. Provide correct details and attach a copy of the receipt or order. Based on the results of checking the information, the tax authorities will credit the payment to the correct account.

Note! Changes have been made to the payment clarification procedure and from January 1, 2019, payments will need to be clarified.

Starting April 25, accountants will begin filling out payment orders in a new way. changed the Rules for filling out payment slips. The changes resolved the ambiguous issue in filling out field 101 “Payer Status”, and also concern the rules by which payments are filled out by third parties. For example, let’s take the Almaz company from the city of Buya. And here are the basic rules for the lines of the payment order.

Where to get the payment order form-2017

The form of payment order No. 0401060 itself has not changed and is taken from Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. The filling rules, which were changed by order No. 58n, were approved by the Ministry of Finance in order No. 107n dated November 12, 2013.

Payment order 2017 with explanation of fields

To begin with, we will present the payment order form 2017 with an explanation of the fields, so that it will be clearer where to put what.

Sample of filling out a payment order 2017 according to the new rules

The Almaz company transfers UTII to the budget for the first quarter of 2017. In the information about receiving the payment, she indicates the information of her tax office.

Sample of filling out payment form 2017 can be downloaded.

Details of the Federal Tax Service in the payment order:

TIN (field 61);
Checkpoint (field 103);
name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu, Kostroma Region (IFTS of Russia No. 2 for the city of Buyu) (field 16);
name and BIC of the bank, account number (fields 13, 14, 17). In this case, the company does not enter the recipient's Bank account in field 15.

The Almaz company pays UTII for itself and enters code 01 in field 101. If the organization acted as a tax agent, it would indicate code 02.

Important! Field 101 and insurance premiums 2017 According to the new rules, when transferring insurance premiums for their employees, companies must enter the payer status “01” in field 101. Before the release of Order No. 58n, tax officials said to enter code “14”. Forget about it when transferring insurance premiums.
Individual entrepreneurs, paying contributions both for themselves and for their staff, will enter code 09 in field 101. To transfer contributions for “injuries,” code 08 must be used.

How to indicate the organization’s details in a payment order-2017:

name of the company or its separate division (field 8);
TIN (or KIO - for a foreign organization) (field 60);
Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
name of the bank in which the account is opened, BIC of the bank, number of correspondent account and company account (fields 9, 10, 11, 12).

Payment details
It is very important to correctly enter information about the tax that is transferred to the budget into the payment order. “Almaz” does not have any fines for imputation, pays on time and enters the amount of tax payable in field 7.
What payment information to enter:

priority of payment (for taxes and contributions - 5);
payment code (0 or UIN, which is specified in the inspectors’ request) (field 22);
purpose of payment (field 24);
payment amount (field 7).

In the payment order, enter the document number, which is the basis for the transfer of funds: field 108. For current payments, this is 0. Also enter the date of the document (field 109) in the format DD.MM.YYYY. This is, for example, the date of the declaration on the basis of which the tax was calculated.

Important! KBK and OKTMO BCC in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The OKTMO territorial code (field 105) consists of 8. All of them cannot be zeros. The TIN cannot contain zeros in the first two characters - these are changes to the rules for filling out payment slips in 2016.

How to fill out a payment order-2017 when paying by third parties

Taxes and contributions for the company can be transferred not only by it, but also by another organization or individual (for example, a founder or director). This is provided for by the rules for filling out payment slips, which have been in effect since April 25, 2017. Here they are:
. in the fields “TIN of the payer” and “KPP of the payer” enter the details of the company for whom the money is being transferred;
. in the “Payer” field - the data of the person who transfers the funds;
. in the “Purpose of payment” field (field 24) - TIN and KPP (for individuals only TIN) of the person who pays, then put the sign “//” and write the name of the payer of taxes or contributions;
. field 101 “Payer status” - the status of the person for whom the funds are transferred: 01 - for companies, 09 - for individual entrepreneurs, 13 - for individuals).

What to do if an error was found in the 2017 payment order

Let's assume that the Almaz company made a mistake and, instead of KBK for paying taxes, indicated KBK for paying penalties. Not everything is lost. You can write a letter to the tax office to clarify the details of the payment order. Here is a sample of it.

On February 4, new rules for filling out payment orders officially came into effect. It was from this date that the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n came into force, which approved the new procedure. Therefore, now some fields must be filled out in a new way.

Questions about filling out payment forms that our colleagues most often ask:

What to indicate in field 101 when filling out a payment order for tax transfer?

The meaning of this column depends, firstly, on who is making the payment - an organization or an entrepreneur, and secondly, in what capacity - a taxpayer or a tax agent.

So, for example, when paying personal income tax for employees of an organization, you must indicate “02” in field 101. This is the status that all tax agents, including entrepreneurs, should have. But when paying tax “for themselves,” organizations must set the status to “01,” and entrepreneurs to “09.” This procedure is prescribed in the Rules, which are Appendix 5 to.

What to put in column 101 (payer status) when transferring insurance premiums?

In this case, put “08” in column 101. This is the value that should be set when paying insurance premiums and other payments to the budget system. This procedure is provided for by the current Rules , which are Appendix 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

What order should I indicate for tax payment?

In the order for the payment of taxes and contributions, in field 21 “Payment order”, indicate “5”.
Changes in the order of payments occurred at the end of last year, when amendments to paragraph 2 of Article 855 of the Civil Code of the Russian Federation came into force. And since then, if taxes and contributions are collected according to the requirements of tax inspectorates or extra-budgetary funds, then these payments belong to the third stage. As for payment orders for the transfer of current tax payments, which the organization fills out independently, they belong to the fifth stage.

Although in practice, some banks require you to put “3” in field 21 “Payment order”. Therefore, it is best to clarify this issue with your bank. Observe the order of payments in their interests (clause 2.10 of the Bank of Russia Regulations dated June 19, 2012 No. 383-P).

Do I need to put down a UIN now and where can I get it?

Tax inspectors do not require the UIN code (unique accrual identifier) to be indicated on tax payments. Recently, in their explanations on the official website of the Federal Tax Service of Russia, controllers said: in order to correctly identify a payment, they only need to know the INN, KPP of the payer, as well as the BCC.

Let us remind you that the new UIN details have been put into effect. If you read the document literally, then such a code must be entered in field 24 “Purpose of payment” before March 31, 2014, and it must consist of 23 characters. Where can I get it? In fact, tax inspectorates (recipients of funds) must assign a UIN to each payment. However, in practice they do not do this - the payer identifier is the TIN and KPP, and the accrual identifier is the KBK. Therefore, there is no need to enter a non-existent UIN code on your tax bill.

True, some banks still require you to indicate new details in orders for the payment of taxes and insurance premiums. To avoid conflicts with bank employees and delays in payments, it is better to put a zero value in the order - “UIN0”.
To highlight information about a unique accrual identifier after the unique identifier, use the “///” sign.

How to fill out fields 108–110 of a payment order?

Follow the current Procedure for filling out a payment order, approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The contents of fields 108–110 (108 “Document number”, 109 “Document date”, 110 “Payment type”) depend on what you are paying: tax or contributions.

If you voluntarily repay the debt or pay current tax payments, then enter 0 in field 108 and 109 (clause 10 of the Rules of the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Are you complying with the tax inspectorate's payment requirements? Then in field 108, enter the number of the document on the basis of which you are paying off the arrears or transferring penalties and fines. For example, this is the tax claim number. Do not put the “No” sign in this case. In field 109, indicate the date of this document.

In line 110, indicate “PE” when you pay penalties, or “PC” when you transfer interest. In other cases, enter 0 (clause 11 of the Rules, which are Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).When filling out a payment order for payment of contributions, indicate 0 in fields 108 and 109. This is provided for in Appendix 4 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

Does an entrepreneur need to indicate his address on the payment order?

Yes need. The rules require that an individual entrepreneur enter in field 8 “Payer” his last name, first name, patronymic, as well as his registered address at his place of residence or place of stay (if there is no permanent registration). Before and after the address information you need to put a “//” sign. For example: Lvov Alexander Vladimirovich (IP) // Moscow, st. 2-ya Radiatorskaya, 5, building 1, apt. 40//.

How can I now indicate the name of the Bank of Russia division in the “Recipient’s bank” field?

From February 1, 2014, the names of Bank of Russia divisions located in the Central Federal District changed.
Therefore, now, for example, Branch 1 of the Moscow State Technical University of the Bank of Russia Moscow must be indicated in payment slips and other payment documents as “Branch 1 of the Main Directorate of the Central Bank of the Russian Federation for the Central Federal District of Moscow” - abbreviated as “Branch 1 Moscow”.
When transferring taxes and contributions, in the “Recipient's Bank” field for the recipient of the Federal Credit Institution for the city of Moscow, you must indicate “Branch 1 Moscow”. Accordingly, if an organization is served in Branch 2 (3 or 4) of the Moscow State Technical University of the Bank of Russia - “Branch 2 Moscow” (“Branch 3 Moscow”, “Branch 4 Moscow”).
The names of divisions have also changed in other regions of the Central Federal District. Their complete list is in the letter of the Bank of Russia dated January 22, 2014 No. 6-T.

What to do if KBK or OKTMO were incorrectly indicated on the tax payment?

In this case, submit an application to the inspectorate (or to the fund) to clarify the payment details. The fact is that due to an incorrect KBK or OKTMO, money may end up in the wrong budget or in unclear revenues. Then the obligation to pay tax or insurance premiums will be considered unfulfilled. By specifying the payment details, you will avoid penalties and claims from controllers. Having received the application, the inspectors will carry out a reconciliation if necessary and accept the clarification on the day of actual payment.

What are the consequences of an error in the “Beneficiary’s bank” field?

The incorrect name of a Bank of Russia division in an order for the payment of taxes or insurance premiums may cause the tax not to go to the required budget and therefore be recognized as unpaid (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). And this, in turn, will lead to the payment of penalties and fines. Moreover, it is impossible to specify such details in the payment order. The tax will have to be paid again. And funds sent using incorrect details can be returned.

Non-cash payment is widely used in the practice of making payment transactions. Payment order is one of the documents confirming payment. The correct formatting of field 108 of the payment order is a necessary condition for its execution by a financial institution for payments to the budget. Otherwise, the payer will be denied payment.

general information

Regulation No. 383-P of the Central Bank of the Russian Federation dated June 19, 2012 approves the form and appearance of the payment order. Therefore, in all financial organizations of the Russian Federation the document form looks the same. The regulatory act also establishes the rules and procedure for filling out the fields of payment slips. The tax document number in the payment order is no exception. It is indicated in field 108, which is located in the very bottom line on the right.

The document number in the payment order is transferred from the document officially received from the tax office. The column must be filled out if payment is made to the state budget. If the payment card has a different purpose and the bank specialist sees field 108 filled in, the money transfer will not be made due to an error, and the client will receive a refusal.

Payment order field 108: what to indicate

Clause 9 of Appendix No. 2 to Order No. 107-N of the Ministry of Finance dated November 12, 2013 states: field 108 of the payment slip must contain the number of the document indicated in column 106. It contains the following abbreviations of official papers from the Federal Tax Service:

Abbreviation for field 106	Description
	Documentary requirement from tax authorities. If arrears are identified, the Federal Tax Service sends the taxpayer a document demanding repayment of the debt.
	The decision to repay the debt in installments. According to paragraph 3 of Article 61 of the Tax Code of the Russian Federation, a tax payer has the right to receive an installment plan for debt to the budget.
	A document authorizing a deferred payment to the budget. A taxpayer may apply to the Federal Tax Service to defer the current payment.
	Restructuring document. If it is impossible to pay off tax debts one-time, the inspectorate may decide to restructure the debt. Then the taxpayer will pay it in monthly installments.
	Resolution of the arbitration court in a bankruptcy case.
	Decision to temporarily stop collection.
	An inspection report, if there is a need to pay additional taxes.
	The decision to provide an investment tax credit.
	An arbitration ruling that settles claims against the debtor.

Abbreviations are entered in field 106. In each case of payment for any of the listed documentary reasons, the number of this document is indicated in field 108. For example, if column 106 is filled in with the letters “TR”, then in field 108 you need to reflect the number of the tax request for payment.

It turns out that the value of the details from column 108 is directly related to the name of the document, which serves as the basis for transferring money to the budget.

Important! In the payment slip, field 108 includes only the number itself, the No. sign is not written.

If the designation TP (current payment) or ZD (debt) is indicated in field 106, “0” is entered in field 108.

Field 108 - tax document number in the payment order - is filled in exclusively when transferring money to the budget. In all other cases, filling out column 108 is considered an error and the payer receives a refusal.

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