Sample of filling out a payment order (personal income tax for employees). Sample personal income tax payment order Purpose of payment when paying personal income tax
The personal income tax payment in 2019 must be filled out by all tax agents, as well as some taxpayers themselves. When should income tax be transferred to individual entrepreneurs and tax agents from wages, sick leave and vacation pay? How to correctly draw up a payment order in each specific case? We will answer these and other questions in our article. In addition, here you will find a sample payment order for personal income tax of a tax agent.
When to transfer personal income tax
Most often, personal income tax is transferred by a tax agent. As for the payment deadline, currently it must be made no later than the 1st working day following the day the income is issued (clause 6 of Article 226 of the Tax Code of the Russian Federation). For example, income was paid and personal income tax was withheld on 03/18/2019, the deadline for paying tax is 03/19/2019. An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee was given the appropriate funds. For example, payment of benefits and deduction of personal income tax from it is 03/18/2019, the deadline for transferring tax to the budget is from 03/18/2019 to 04/01/2019, because 03/31/2019 is a day off.
How to correctly display the timing of tax transfers in form 6-NDFL, see.
If personal income tax is calculated and transferred directly by the individual taxpayer or individual entrepreneur, then the deadline for paying the tax is July 15 of the year following the tax period (clause 6 of article 227, clause 4 of article 228 of the Tax Code of the Russian Federation). Individual entrepreneurs on OSNO also transfer advance payments by the 15th day of the month following the reporting quarter.
For information on how the deadline set for tax payment affects the completion of the 6-NDFL report, read the article “Procedure for filling out line 120 of form 6-NDFL” .
How to fill out a personal income tax payment order
All details of the payment order must be specified correctly - only this will exclude claims from the tax authorities.
Any payment order indicates its number, date and amount of debit in numbers and in words.
In the “Taxpayer Status” field, code 09 can be entered if an individual (individual entrepreneur) independently transfers personal income tax from his income to the budget, or 02 if the payment is made by a tax agent.
The name of the payer of the payment, his tax identification number, checkpoint, current account, payer’s bank with all details (BIC and correspondent account) must also be indicated.
In the “Recipient” column, enter the name of the tax office to which the personal income tax payment must be made. Other fields indicate her TIN, KPP, and current account in the corresponding bank branch.
In a payment order for the transfer of personal income tax, as well as any other tax, it is required to indicate KBK , OKTMO, basis for payment (current payment or repayment of debt for expired periods, etc.), data of the tax period for which payment is made, number and date of the document on the basis of which the tax is transferred. If there is no information about the basis document, then the value 0 is entered in the corresponding fields of the payment order.
The “Payment Type” field, starting from January 1, 2015, does not need to be filled in due to the changes made by Order of the Ministry of Finance of Russia dated October 30, 2014 No. 126n “On Amendments to Annexes No. 1, 2, 3 and 4 to the Order of the Ministry of Finance of the Russian Federation dated 11/12/2013 No. 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”
In the “Payment priority” field, put 5. Currently, the third priority is intended for the transfer of wages and taxes or tax payments collected by force.
Read more about the order of payment.
In the “Purpose of payment” field, information about the transfer of personal income tax is disclosed.
The payment order on paper is signed by the manager and chief accountant or authorized persons. It must also be stamped by the payer. If personal income tax is transferred via the Electronic Bank system, the order is signed with an electronic signature of authorized persons.
Sample personal income tax payment order
A sample personal income tax payment form for 2019 can be seen on our website.
Results
It is not so difficult to transfer personal income tax. You just need to fill out all the payment details correctly. The easiest way to do this is in an accounting program. But if you still find it difficult, use our sample.
When transferring contributions to the budget, it is important to correctly enter the data in payment order for personal income tax (sample in our article). After all, a mistake made can lead to undesirable consequences, leading to the payment of penalties or lengthy proceedings with the tax authorities. Our consultation will help you avoid them.
Document for payment
A payment order is an order from the account owner sent to the bank and containing a request to transfer funds to the account of another recipient, including one opened at another financial institution. Personal income tax payment– this is an order to transfer funds to the tax system to pay income tax.
This document can be used in cash and non-cash payments. It contains information about the company, bank and funds being transferred. Empty sample payment order for 2016 year looks like this:
The following fields are required (see table).
| Field | Explanation |
| Payment order form | Located in the upper right corner. When using a standard template, it has code 0401060 |
| Payment number | Marked with numbers. Resets every year |
| Date of compilation | Indicate in the format DD.MM.YYYY or DD month YYYY |
| Write-off amount | Write in numbers and in words (with capital letters) |
| Type of payment | By mail, telegraph or electronically. In most cases, this field is left blank. |
| Transaction reason code | When paying personal income tax for the current year, put the letter designation “TP” |
| Current and correspondent account | Accurate and complete account numbers that appear in the payment transaction |
| Payer information | Status, TIN, checkpoint |
When drawing up a document, you must comply with all the requirements established by Order of the Ministry of Finance No. 107n of 2013 and correctly indicate the details. It may be difficult to fill out some lines. Let's look at the design features of some of them.
Payer status (line 101)
Indicated in the upper right part of the document. When transferring personal income tax and insurance contributions, enter the code:
- 01 – for companies;
- 02 – for tax agents;
- 13 – for ordinary citizens who do not have individual entrepreneur status;
- 09 – for merchants who pay income tax for themselves.
When an individual entrepreneur hires workers, he becomes a tax agent in relation to them, and therefore is obliged to withhold and transfer personal income tax to the budget.
KBK for personal income tax in a payment order of the 2016 sample
In line 104 of the payment card they put a twenty-digit code consisting of several groups of numbers. The table provides information about what they mean.
| KBK digit numbers | Meaning |
| 1 – 3 | Specify the payment administrator. For example, when paying personal income tax, the administrator is the Federal Tax Service, so they enter code 182. When making payments on insurance premiums - 392. When transferring funds to the Social Insurance Fund (temporary disability, insurance) - 393. |
| 4 | Revenue code |
| 5 and 6 | Code of the payment being made |
| 7 – 11 | Item and subitem of income |
| 12 – 13 | Budget level (regional, federal) |
| 14 – 17 | Reason for making payment: tax payment – 1000; transfer of penalties for income tax – 2100; payment of a fine - 3000. |
| 18 – 20 | Type of transaction performed |
EXAMPLE
K.V. Skvortsov, who has the status of an individual entrepreneur, is going to transfer personal income tax on August 18, 2016 on the income received. The KBK will contain the numbers:
"182 1 01 02010 01 1000 110."
Consequences of incorrect registration
Mistakes made may result in the payment of penalties, fines, or re-depositing funds. An exception is provided for the following indicators:
- OKTMO;
- name of the tax authority.
Even if this information is entered incorrectly, the tax is considered paid. You just need to submit an application for clarification of payment.
Below is the completed sample payment order for personal income tax for employees in 2016 year. 
Penalty
Sometimes it is not possible to pay income taxes to the treasury on time. Then you need to draw up a payment order for a penalty. Sample personal income tax payment order for penalties in 2016 has a lot in common with the main payment system. They also indicate the details of the payer and recipient, status, and amount. Here are the differences (see table).
| Props | Difference |
| KBK (104) | For tax penalties in 14 – 17 categories, indicate the number “2100” |
| Reason for payment (106) | When making a voluntary deduction, you can enter the code TP (current payments) or ZD (debt for the previous period). Payment of penalties at the request of the Federal Tax Service is marked with the letters TR. When the transfer is made on the basis of an inspection report - AP. |
| Tax period (107) | Depends on the basis of payment: TP or ZD – 0 or the period for which payment is made (month, quarter, half-year); |
| Document number (108) | When paying the penalty yourself, enter 0. In other cases, the payment basis code. |
In field 107 of the payment order you must indicate the tax period for which the tax or contribution is paid. From the contents of field 107 it should be clear for what period the tax is paid. A specific date can also 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 stated that tax agents should fill out several payment slips to pay personal income tax. According to the new rules for filling out payment slips, should field 107 be indicated now? Is it possible to continue making one payment? Let's figure it out.
Introductory information
Field 107 must be filled in to indicate the frequency of payment of the tax payment or the specific date for payment of the 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 the 10-digit tax period code is entered. The first two characters are the tax payment period. For example, for quarterly - CV, monthly - MS, annual - GD.
The fourth and fifth digits are the tax period number. For example, if the tax is paid for August, “08” is indicated.
The seventh to tenth signs indicate the year. Dots are always placed in the third and sixth characters. For example – KV.03.2016.
New clarification from the Federal Tax Service on field 107
The letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 states that the tax agent should prepare several payment orders if personal income tax is transferred with different payment terms.
Thus, the Federal Tax Service, in fact, recommends new rules for filling out payment orders starting in July 2016. After all, there were no such demands from tax authorities before. However, after these recommendations appeared, accountants had questions about what exactly to enter in field 107.
What exactly should I indicate in field 107 now?
When paying personal income tax, tax legislation establishes several payment deadlines and for each of these deadlines there is a specific payment date (See “”).
Here are some examples.
Personal income tax from salary
Personal income tax on wages, bonuses and material benefits must be transferred to the budget no later than the day following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation).
Example.
The employer paid wages for July to 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 should be transferred to the budget is August 5, 2016. Does this mean that you need to put 08/05/2016 on your payment slip? 
Or can you indicate “MS.07.2016” in field 107 of the payment order to make it clear that this is a tax for July? 
Personal income tax on sick leave and vacation pay
Personal income tax withheld 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, paragraph 6, article 226 of the Tax Code of the Russian Federation).
Example.
The employee goes on vacation from August 25 to September 15, 2016. His vacation pay was paid on August 15. 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. Would it be correct to mark 08/31/2016 in field 107 of the personal income tax payment slip? Or should I indicate “MS.08.2016”?
The rules for filling out payment orders do not have a clear answer to these questions. Therefore, we will express our opinion on how to implement the new recommendations given in the letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498.
Our opinion: rely on the month of income occurrence
We believe that there is no need to indicate a specific date in payment orders. After all, most likely, the main thing for tax inspectors is not to collect a lot of information about different dates, but to understand for what period the 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 specifically on the month in which the employees had taxable income.
To determine which month personal income tax applies to, refer to the date of recognition of income under Article 223 of the Tax Code of the Russian Federation. For example, for salaries, 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 us explain with examples and samples of payment slips.
Wages
It follows from paragraph 2 of Article 223 of the Tax Code of the Russian Federation that wages become 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 was accrued. Let's assume that an accountant prepares a personal income tax payment from wages for August. Then in field 107 he will indicate “MS.08.2016”. Even though the payment is drawn up in September. And this, in our opinion, will be correct. 
Vacation pay
Vacation pay becomes income on the last day of the month in which they were paid (clause 6 of 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 income tax payment slip, indicate “MS.09.2016”. Even if the vacation “shifts” to October. 
Sick leave
Vacation pay becomes income on the last day of the month in which they are paid (clause 6 of 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 slip you need to fill in “MS.10.2016”. And thereby show that vacation pay was paid in the tenth month of 2016. 
Material benefit
Sometimes employees receive 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 gained material benefit. For example, if the material benefit from using the loan arose in November 2016, then fill out field 107 as follows: 
Paying off debts: field 107
Tax agents are also required to fill out field 107 in situations where personal income tax debts are being repaid. 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 PO code. This code will mean that this is not a current payment, but a debt repayment. Let’s say, if you are paying off your personal income tax debt for April 2016, then make up your payment order like this: 
How to fill out field 107 in ambiguous situations
Now let's look at several 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 salaries for July and vacation pay on the same day.
Solution. In relation to wages, the income date is the last day of the month for which it is accrued. For vacation pay, this is the day the money is issued. Therefore, you need to make two payments. In field 107 for salary tax, enter “MS.07.2016”, and in field 107 for vacation pay tax - “MS.08.2016”. This will make it clear which month you are transferring tax for. And this approach will meet the new recommendations of tax authorities.
Situation 2. Salary and sick leave at the same time
In September, the organization simultaneously issued salaries for August and vacation pay on the same day.
Solution. In relation to wages, the income date is the last day of the month for which it is accrued. For vacation pay, this is the day the money is paid. Therefore, you need to make two payments. In field 107 for salary tax, enter “MS.08.2016”, and in field 107 for vacation pay tax - “MS.09.2016”.
Situation 3. Vacation pay was issued in another month
Solution. In relation to vacation pay, the date of income is the day the money is issued. It doesn’t matter what month the employee takes a vacation. Therefore, in field 107 of the payment slip for the transfer of personal income tax from vacation pay, indicate “MS.08.2016”. That is, show that you issued the vacation pay in August 2016.
Situation 4. Salary and bonus at the same time
Situation 5: payments to contractors
The contractor was paid in September for services rendered in August.
Solution. The date of receipt of income under a civil contract is the day the money is issued. This day fell in September. Therefore, in the payment slip for 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. Personal income tax must be withheld from them. The advance report on the results of the business trip was approved in September 2016. The tax was withheld from the salary for September.
Solution. The date of receipt of income for excess daily allowance is the last day of the month in which the advance report for 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 paid (clause 2 of 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, you can make one payment and in field 107 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 with the same payment deadlines.
Conclusions
There is also an opinion among accountants that after the appearance of the Federal Tax Service letter dated July 12, 2016 No. ZN-4-1/12498, payment slips should indicate specific dates no later than which the organization or individual entrepreneur must pay personal income tax. For example, personal income tax on vacation pay issued in September must be transferred by the end of the month. Therefore, in field 107 when paying personal income tax on vacation pay, you need to put “09/30/2016”. Personal income tax must be transferred from the paid salary the next day. This means that 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 a right to exist. Moreover, we do not rule out that it is correct and will not cause claims from the Federal Tax Service. But, unfortunately, there are no official explanations on this matter yet.
In our opinion, before making a final decision about what exactly to write in field 107, it still makes sense to ask for clarification from your Federal Tax Service. But in any case, keep in mind: inspectors do not have the right to fine the tax agent or charge penalties if the tax is paid on time and the payment falls into the budget.
Moreover, if a tax agent, for example, paid wages and vacation pay on the same day and filled out only one payment order, then this cannot be considered a violation or error if the payment goes to the budget at the correct BCC. Cm. " ". At the same time, we repeat that tax authorities most likely plan to correlate the data from field 107 with 6-NDFL calculations. And if the tax program is unable to reconcile the accrued and transferred tax, the inspectorate may request clarification, ask for clarification of the calculation or payment details.
The article will talk about payment for penalties. What you need to know, what a sample document looks like, and how to fill it out - below.
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If payment of any nature is late, you will have to pay a penalty. In order to correctly fill out the receipt and calculate the penalty, you need to have a general understanding of the document.
What you need to know
The Tax Code contains deadlines within which the taxpayer must pay the fee. If the payment deadlines are not met, this may lead to consequences in the form of payment of a penalty.
This item is specified in the agreement or provided for by law. It can be either fixed or depend on the percentage for each overdue day.
The law does not allow verbal agreements on the payment of a penalty. A written agreement is required.
When calculating penalties, the amount of debt, the accrual period, and the size are taken into account.
The amount for which a penalty is calculated is taken into account only that which was not paid. Signs of a penalty are:
- application for late obligations;
- daily accrual;
- percentage ratio.
The penalty is calculated as follows:
- The amount of debt is determined.
- The period of delay is calculated.
- The penalty rate is established.
- The amount of fines for one day is determined. In this case, the amount of debt must be multiplied by the rate.
- The total amount of the penalty is determined.
Has penalties and features:
Notification of the presence of a penalty must be sent by the tax service or fund. There is no need to pay yourself, as the payment may remain unclear.
The principle by which the penalty will be calculated depends on the type of debt. In case of tax arrears it is one, but for the bank it is another. The amount of the penalty may be specified in the agreement.
If this item is not present, then the calculation is made on the basis of the Russian Federation.
Definitions
| Payment order | One of the forms of non-cash payment, representing the desire of the account owner to transfer an amount to a bank or other institution |
| Penya | Type of penalty, fine for failure to make a payment, which is mandatory for payment |
| Pension fund | An off-budget organization whose purpose is to manage finances for the pension provision of citizens. Formed from contributions from tax payers |
| simplified tax system | One of the tax regimes that facilitates the activities of organizations. Replaces most mandatory taxes with one |
| Personal income tax | Income tax; calculated from the income of individuals |
| VAT | Indirect type of tax, when a share of the cost of the product is withdrawn and paid to the budget |
Classification of species
Penalties can be legal or contractual. Depending on the relationship between the right to collect penalties and the right to compensate for damages - set-off, penalty, alternative and exclusive.
Legal - a penalty that is established by law for certain types of obligations. The amount and conditions for calculating penalties are provided for by the regulatory act, and not by the parties to the obligations.
It is mandatory to collect it. The contractual penalty is provided for in the agreement of the parties. They are the ones who agree on the amount of the penalty, the conditions and timing of its payment.
Settlement penalty is a type of penalty when losses are recovered in the part that is not covered by the penalty. A fine is imposed on top of the costs incurred.
In case of an exception, only a penalty is collected, losses are not taken into account. When paying an alternative penalty, the creditor chooses independently what to pay - a penalty or damages.
Regulatory framework
Instructions for filling
Filling rules:
Particular attention must be paid to filling out the fields. If you provide incorrect details, the payment will not go through.
An order to pay a fine differs from a regular payment order in the following ways:
Emerging nuances
If the payment order contains errors - an incorrectly specified account or bank account, an incorrect bank name, then the payment will be considered not made. After accrual of penalties, it is necessary to reflect this by postings in the accounting reports.
It looks like this - D99 K68. the penalty is transferred indicating the same BCC as the VAT (for which the arrears arose).
If in the Pension Fund
If the deadline for paying contributions to the Pension Fund is missed, a penalty is imposed. In the payment order you must indicate the KBK code - 2000.
According to personal income tax
If employees are paid income, the organization is considered a tax agent. It must calculate and withhold tax from individuals correctly and on time in order to pay it to the budget.
Income can be withheld from any amount – whether paid to the taxpayer or through third parties. Tax is paid to the budget at the place of registration. It happens that it is impossible to hold on.
What to do in such a situation? The taxpayer is obliged to report this to the tax office. This must be done before the tax period ends.
After notification, the obligation to withhold tax is suspended. If the taxpayer meets the deadline, no penalty will be charged. If the period ends and the tax service is not notified, a penalty will be assessed without fail.
When generating a payment, you must provide the following details:
- code KBK;
- status;
- sequence;
- OTKMO;
- the basis for the operation;
- tax period;
- form number;
- date of compilation;
- payment type.
The document must be drawn up in 4 copies, which are submitted to the taxpayer’s bank, 2 copies to government agencies and one remains with the payer.
If the tax debt was paid voluntarily, then it is better to pay the penalty right away.
According to the simplified tax system
The budget classification code for payment of penalties under the simplified regime in 2019 remained the same. The penalty is not included in the expense book, so there is no need to display it in the financial statements.
The penalty is calculated in the following way: the amount that is unpaid is multiplied by the number of days of delay. Then it is multiplied by 1/300 and the current bet.
The accounting reports are displayed as follows:
Calculation of penalties under the simplified regime has its own peculiarities. If there is a delay in payment, no fine will be charged, only a penalty.
The procedure for filling out the payment slip depends on the type of basis used for calculating the penalty. In case of voluntary repayment, you should indicate - ZD.
Other details:
| Status | 09 |
| Operation type | 01 |
| Sequence | 5 |
| Code | 0 |
| Document number and date | 0 |
VAT
If the tax is not transferred or paid on time, you will have to pay a penalty. The penalty begins to accrue from the next day when it was necessary to pay.
For example, for the 3rd quarter, taxes must be paid by December 25th. If this does not happen, then from December 26 the penalty begins to accrue.
The amount of penalties for value added tax is influenced by the following indicators:
- the amount of tax that did not go to the budget;
- period of delay;
- refinanced rate that was in effect during this period.
The formula for calculating penalties is to multiply the amount of unpaid tax by the number of days overdue. Next, divide the bet by 300 and multiply by the resulting number - amount * number of days.
You can calculate the amount of the penalty yourself or wait for a notification from the tax office. In 2019, the rules for calculating penalties are the same. Only the rate has changed; this year it is no longer 8.25%, but 11%.
Algorithm of actions:
- Determine the amount of VAT that was not paid.
- Determine the date when the arrears arose. The next day will be the start date for accrual of penalties.
- Decide on the day when the debt will be repaid.
- Establish the rates in effect at the time the penalty occurs.
- Calculate the amount of the penalty.
Example document
In order for the money to go into the budget, you must fill out the payment order correctly. Otherwise, the money will not be credited to the correct account and will be counted as another payment or classified as unknown. The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Form 0401060 is used, given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. You will find a sample of filling out the 2019 personal income tax payment form below.
When to pay
Payment of the tax must be made no later than one working day following the day the income is issued (Clause 6, Article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee was given the appropriate funds.
Therefore, if on the same day you transfer personal income tax from the salary for the previous month and from vacation pay for the current month, then you need to fill out your payment order for both salary and vacation pay (letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 @).
How to fill out a tax payment order
Please indicate the amount in full rubles. The rule applies: transfer taxes to the budget in full rubles, rounding kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round up to a full ruble.
All fields are required. The date and amount of the write-off are indicated in numbers and in words. Payment orders are numbered in chronological order.
Each field is assigned its own number. Let's look at the rules in more detail.
In 2019, you will need the KBK code for personal income tax 18210102010 011000110. It is the same for paying personal income tax on wages and benefits, and for paying personal income tax on dividends.
Props 21 indicates the order. It is determined in accordance with Article 855. Civil Code of the Russian Federation. When transferring tax, the values “3” and “5” can be indicated. They determine in what order the bank will carry out operations if there are not enough funds in the organization’s account. When transferring personal income tax on a monthly basis, the value “5” is indicated in field 21. If you transfer tax at the request of the Federal Tax Service, then indicate the value “3”.
In field 105 OKTMO is indicated in accordance with the All-Russian Classifier, which was approved by Order of Rosstandart dated June 14, 2013 No. 159-ST. From April 25, 2017, payment orders must indicate the 8-digit OKTMO code.
Field 106 is intended to identify the payment by its intended purpose. The bases are indicated using a letter code:
- TP - for current payments;
- ZD - for debt repaid voluntarily;
- TR - debt repaid at the request of regulatory authorities;
- AP - arrears repaid on the basis of an inspection report before the inspection requirement is issued.
If it is impossible to specify the value of the indicator, set it to 0.
In field 107 you must indicate the frequency of payment of the tax amount or a specific date. Periodicity is essentially the tax period for which money is transferred. Maybe: once a month, a quarter, once every six months or a year. For transfers for October 2019, you need to indicate “MS.10.2018”.
Attribute 108 is written “0”. The exception is cases of debt repayment at the request of regulatory authorities. Then you need to put his number.
Field 109 indicates the date of signing the tax return or “0” if the tax is transferred to the budget before the tax return is submitted. If the debt is repaid at the request of the tax authorities, its date is indicated in this field.
Sample personal income tax payment order in 2019
Payment of penalties by payment order in 2019
Such a payment order has both similarities with a regular one (it states the same status of the payer, indicates the same details of the recipient, the same income administrator), and differences. We will dwell on the latter in more detail, and then we will provide a sample payment slip for penalties for personal income tax 2019.
The first difference is KBK (props 104). For tax penalties there is always a budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100.
KBK for transferring penalties: 182 1 01 020 10 01 2100 110
The second difference between a payment order for penalties is detail 106. The following options are possible:
- If you have calculated the penalties yourself and pay them voluntarily. In this case, the basis will have a tax code, that is, voluntary repayment of debt for expired tax periods in the absence of a requirement from the Federal Tax Service.
- If you pay at the request of the Federal Tax Service. In this case, the base will have the form TP.
- You transfer based on the inspection report. This is the basis of payment to AP.
The third difference is detail 107. Its value depends on what served as the basis for the payment:
- For voluntary payment – “0”. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.02.2018 - penalties for February 2019.
- When paying at the request of tax authorities (basis of TR) - the period specified in the request.
- When repaying penalties according to the inspection report (the basis of the AP), they also put 0.
If you pay penalties yourself, enter 0 in fields 108 and 109.
In all other cases, in field 108, provide the document number - the basis for the payment (for example, a claim), and do not put the “No” sign.
In field 109, indicate:
- date of requirement of the Federal Tax Service - for the basis of payment TR;
- the date of the decision to bring (refusal to bring) to tax liability - for the basis of an administrative agreement.
