It is known that from the moment of own registration any person enrolled in the ranks of individual entrepreneurs (IP) becomes obligated to pay certain taxes. For this, the persons responsible in this case need to know certain rules regarding how to form a payment order into a tax order for individual entrepreneurs. Next, we consider the main features of this procedure, as well as a list of the data that is necessary for the design of the document.
What is a payment order?
Considering the features of the concept of a payment order, it is certainly worth noting that such an order is only that which is presented in the form of documentary registration. It can be issued by the owner of a certain account in the name of the bank that serves it. The content of this order should indicate the will to transfer a certain amount of money to the specified account of the recipient.
As for the regulatory regulation of the concept under consideration, it is presented in Article 863 of the Civil Code of the Russian Federation.
Terms of execution of the order
Regulatory acts in force in the territory of the Russian Federation indicate that the bank has an obligation related to the need to timely transfer the specified amount over a certain period.
So, in the event that the transfer of funds should be made within the same entity that is part of the Russian Federation, then the legislator takes a couple of operational days to carry it out. If the situation is that the transfer is made to a bank located on the territory of another entity, then the number of valid days automatically increases to 11.
Normative regulation
It is worth noting that it is possible to formulate a payment order into a tax only in accordance with the provisions presented in certain acts of a regulatory nature currently in force in the Russian Federation. These include:
- tax code of the Russian Federation;
- Order of the Ministry of Finance of the Russian Federation No. 107n;
- position of the Central Bank No. 383-P.
In paragraph 4 of Art. 58 of the Tax Code of the Russian Federation says that all taxes paid must be paid either in non-cash or in cash. It is worth noting that the second option is allowed only for ordinary citizens. As for individual entrepreneurs and legal entities, they have the right to make contributions only in non-cash format. This procedure takes place just by filling in the relevant order, on the basis of which a deduction equal to the established amount of the fee or tax is made.
The mandatory compilation of this document is also mentioned in other regulatory acts listed above. How to generate a payment order in tax? All specific requirements established for this type of document are presented in the content of the provision of the Central Bank of the Russian Federation No. 383-P.
Features of the procedure for filling out a document
How to generate a payment order in tax? A sample of filling out this document is available both in this article and on the official website of the tax service. In addition to accurately following the specified pattern, you must certainly take into account some features of the very order established in relation to filling out the form, as well as its submission to the relevant authorities.
So, the rules established that the act should be executed in two copies, one of which should be located in the bank’s branch itself, and the second should be returned to the payer with a mark on it.
How to generate a payment order in tax? A sample of this document demonstrates that it is executed on a printed form of form 0401060, and the procedure for filling it in must be carried out in a certain order.
The procedure for filling out a document involves entering data into it from top to bottom, fixing them in legible handwriting. In this case, special attention should be paid to the payment details entered in the body of the document, since if an error is made, the funds will go to another account and will not be considered paid for the purpose, as a result of which the whole procedure will have to be carried out again, with re-depositing of funds.
About critical and non-critical details
How to generate a payment order in tax? When filling out the corresponding printed form, you must be extremely careful in the process of entering data into certain fields, since after the payment is made, some data cannot be corrected. A number of such details (critical) include:
- the exact and full name of the bank to which the payment is made;
- UFC number (account).
It is worth noting that all other details belong to the category of non-critical. This is due to the fact that if there is a mistake in them, the funds will still be transferred to the recipient's account, and the rest of the information can be corrected.
Features of filling in individual document fields
It is worth noting that in the process of filling out an order, it is important to enter all the necessary data in the fields specially reserved for this. Let us consider some of them further.
2 - priority of payment (for any type of tax - 5).
5 - determination of the type of payment made.
16 - data on the name of the recipient of funds, which, as a rule, is the local authority of the IFTS (or regional UFK).
18 is a field in which, as a rule, the value “01” is indicated, indicating that the payment made is a tax contribution.
22 - UIP code (usually "0"). In some cases, this code is indicated in the tax claim submitted by the Federal Tax Service - then it is precisely it that must be duplicated in this column of the document to be filled out.
101 - taxpayer status. As a rule, the indicator "01" is put down in this column. In the event that it is necessary to generate a payment order for personal income tax, the value "08" is indicated in this column. This feature is only due to the fact that in this case, the payer will be considered a tax agent.
104 - BCF data. This field belongs to the critical group and the data must be entered as accurately as possible, since, otherwise, the transferred funds will not be sent to the addressee or the payment will be assigned to another form.
105 and 106 - information regarding the OKTMO code and the basis of the payment made.
107 - tax payment period.
108 - will be filled out only if the person makes payment of the debt in accordance with the requirements of the Federal Tax Service (the same applies to fines).
109 - date of signing the document (in the absence of one, put the value "0").
It should be noted that there are some subtleties of filling out the form in question when transferring funds to pay certain types of fees and taxes. Let us consider some of them further.
Features of filling out the form when paying VAT
Special attention should be paid to how to form a payment order into a VAT tax.
VAT is paid three times a year, in equal installments of the statutory amount. The law does not prohibit the early payment of taxes. As for the particular details relating specifically to VAT, they are provided for in the following fields:
- 101 - payer status (for FE - 09, for persons with legal status - 01);
- Beneficiary details and personal details (index (INFS), with which the taxpayer is encrypted with the Federal Tax Service);
- 18 - type of operation (code 01);
- 21 - priority of payment (5, if the tax is self-paid);
- 22 - universal contribution identifier (value "0");
- 105 - OKTMO;
- basis of payment (it is necessary to set the value of "TP", ie, payment made for the current period);
- tax period (it should be noted the quarter for which the payment is made);
- 108 - document number (value "0");
- 109 - the date of the document (the date by which the tax calculation declaration was signed).
In the event that payment of accrued interest is made, then it is imperative to indicate this in the purpose of payment.
Basis of payment
What can be the basis for the payment of funds? As a rule, such is the requirement that the taxpayer receives regarding the payment of a certain fee, penalty, penalty for a violation or a specific tax. Moreover, it is in this way that the fact of payment of a fee or tax for a certain period is drawn up.
In the process of filling out the type of document in question, the basis of payment should be indicated in the box that is specially reserved for that - 106. As indicated in the requirements, it should make a note on the repayment of arrears for a specific collection or tax on a voluntary basis. It is worth noting that an indication of another reason in such an order is not allowed, since there are other documents to complete the payment on them.
How to find out the index
Starting in 2014, all payments made receive their own unique index, according to which the tax service has the opportunity to establish the payer and the purpose of the amount made by him.
This index is represented by a set of 20 digits, which are indicated in combination with a barcode, without which the document is declared invalid. This value should be indicated in the column entitled “Document Index”.
If you need to find out this index, you need to contact the department of the Federal Tax Service where the payment is sent. If it is impossible to clarify this value, then "0" must be entered instead.
Features of filling out an order for state duty
Special attention should be paid to how to form a payment order into a tax on state duty. When you make out such a document, you should pay particular attention to the following fields:
- "Order number" (serial number of the document must be indicated);
- "Date of instruction" (in the format DD.MM.YYYY);
- "Type of payment" (it is worth noting the value "Urgent" in order for the request to be processed as soon as possible);
- "Status" ("01");
- "Amount" (must be indicated in words, indicating the words "rubles" and "cents" in full);
- "Priority of payment" ("5");
- “Ground” (it can be indicated as a state duty to the Federal Tax Service or a fee to other state authorities);
When filling out the order form for the type of payment under consideration, it is worth skipping the fields "Date", "Tax period" and "Number").
The subtleties of filling paychecks on the simplified tax system
Special attention should be paid to the process of filling out a payment on a simplified tax system. In this case, the legislator requires taxpayers to indicate the amount of taxes accurately calculated according to the scheme indicated in the contents of the Tax Code.
Special attention should also be paid to the periods during which tax is credited. So, individual entrepreneurs must do this before April 30 (if it falls on Sunday - until March 31), and legal entities - until April 1 of the current year.
What you should pay attention to
In fact, it often happens that some territorial bodies of the Federal Tax Service undergo a reorganization process. It is worth considering that in this situation, the newly formed public law person receives new details and, in particular, the EDRPOU code, which must be indicated in the payment details. In addition, the meaning and names of accounts intended for crediting ERUs also change.
It is worth noting that the taxpayer should always be aware of relevant information regarding the numbers of the current accounts of the Federal Tax Service, since if funds are transferred to old accounts, they simply will not be taken into account.
Registration on the site "Tax.ru"
Today, it is possible to generate a tax payment order for the USN and those entrepreneurs who are serviced on the basis of other taxation systems on the Nalog.ru website developed by the Federal Tax Service specifically for such purposes.
The specified system suggests filling out the form in question online, following step-by-step prompts. In addition, the Federal Tax Service employees at the location of its office can provide assistance in the process of filling out the form.
In the process of creating a payment, you must gradually enter all the data, and at the end of this procedure, click on the "Generate payment order" button. At the end of the procedure, the payer will receive a ready-made document submitted in electronic RTF format. In the process of payment, this form must be submitted to the bank branch.
In order to get into the payment formation section, you need to visit the official website of the tax service after which:
- Log in to your personal taxpayer account.
- Visit the Pay Tax service.
- Open the "Fill in a payment order" section.
- Follow the instructions provided.
