Introduced new rules for filling out payment orders, which come into effect on March 28, 2016. The Ministry of Finance draws attention to a number of changes that should be kept in mind when filling out payment orders.
The new rules for filling out payment orders, which come into force on March 28, 2016, indicate that banks will not let a payment order with errors and the wrong number of characters through.
Filling out a payment order: what has changed
The innovations affect the procedure for designating information identifying the payer and payment when forming an order for transferring payments to the budget system of the Russian Federation, which are administered by tax authorities. The rules clearly prescribe how many digits (characters) must be indicated in the KPP, CCC and TIN of the payment order in 2016.
The Order of the Ministry of Finance states that the value of the "TIN" requisite for a legal entity should consist of 10 digits, for an individual - from 12. The first and second characters of the "TIN" cannot be zero at the same time.
If the payer does not have a TIN, then in the "TIN" requisite you can indicate the code of the foreign organization according to the certificate of registration with the tax authority, this code consists of 5 digits.
As for the checkpoint, since 2016 it has been indicated in the payment order in accordance with the notice of registration with the tax office. The field "KPP of the payer" and "KPP of the recipient" must include 9 digits. As in the case of the TIN, the first two characters should not take on the value zero ("0").
The order of the Ministry of Finance clarifies the meaning of the BCC - it consists of 20 characters, while all the characters of the CCC cannot be zero at the same time. The same requirements apply to the OKTMO code. The OKTMO code, which is entered in field 105, consists of 8 or 11 digits. All digits of the OKTMO code must not simultaneously take on the value zero ("0").
The unique accrual identifier (UIN) consists of 20 or 25 characters and is indicated in the "Code" variable. All UIN characters cannot be zero at the same time. If there is no UIN, the "Code" variable of the funds transfer instruction shall contain the value zero ("0").
It is also worth paying attention to updates in the list of payment grounds, which are reflected in requisite 106. In this list, for example, the following codes appear: DK - customs declaration; KK - adjustment of the declaration; PC - customs receipt order for payment of customs duty; TK - the requirement to pay customs duties.
- New BCC in tax payments and insurance premiums. The payment of contributions to the Pension Fund of the Russian Federation will be made for two different CBCs, depending on the amount of wages: contributions from the payroll up to the established value of the base - for one code, and in excess of the maximum value - for the second. The payment codes for entrepreneurs have also changed.
- It is not required to fill in field 110 in the order.
- Some of the innovations come into effect on March 28, 2016. They are aimed at improving the automated processing of payment documents by banks. The new version of Order No. 107n of the Ministry of Finance, which regulates the procedure for filling out a payment order, ensures that the banking program does not miss an obviously erroneous payment. So, a certain number of characters are set for the details of the payment order: for TIN - 10 or 12 digits, KPP - 9 digits, the first two characters cannot be "0", KBK - 20 digits, OKTMO - 8 or 11 digits. Added two-digit codes for paying customs duties through an ATM, terminal.
Order of payment in the payment order 2016
Next year, banks will more carefully control the execution of payments according to their order. Therefore, legal entities should correctly fill in field 21, especially in cases where the funds on the company's account are not enough to make all payments. The value of field 21 must comply with the law, otherwise the bank employee may refuse to process the document or request its replacement.
First of all, claims for the withholding of alimony and payments on writ of execution for damage caused to health or life are accepted for execution.
The second stage is provided for the recovery of benefits and wages under the writ of execution. This also includes the transfer of monetary rewards for intellectual achievement.
The third stage is for payroll settlements, repayment of debts to funds and the budget according to the requirements of government agencies. The planned transfer of taxes and contributions by a legal entity involves not the third, but the fifth priority.
The fourth turn is for other penalties under writ of execution.
The fifth queue is provided for all other payments in the order they were received from the client to the bank.
In general, the procedure for filling out a payment order in 2016 changed little, the adopted amendments only corrected the rules for processing bank transfers.
Payments in 2016 must be filled out according to the new rules. The main changes in payment orders come into force on March 28, 2016.
New rules for filling out payment orders in 2016 were introduced by the Ministry of Finance of Russia by order No. 148n dated September 23, 2015. Most of the changes in payment orders since March 28, 2016.
Important in the article:
- Filling in the TIN and KPP in the payment order in 2016
- KBK, OKTMO and UIN in the payment order in 2016
- Field 110 in the payment order in 2016
- A sample of filling out a payment order in 2016
Changes in payment orders from March 28, 2016
TIN and KPP in the payment order
The Ministry of Finance has clearly defined how many characters to write in the TIN, KPP and KBK payment order from March 28, 2016.
In company payment orders TIN cannot exceed 10 characters, and in orders of individuals - 12 characters. The first and second characters cannot be zeros. That is, if 0057530474 is written in the order, then the bank will not miss the payment. All digits of the TIN of the payment order cannot be zero either. Similar rules are provided for checkpoints.
checkpoint payment order from March 28, 2016 must consist strictly of nine characters and cannot consist only of zeros. If the company does not have a TIN and KPP, the new rules allow putting the code of a foreign organization from the certificate of registration. It consists of five digits. At the same time, the code of a foreign organization is part of the TIN, from the 5th to the 9th character (Chapter 4 of Appendix 1 to the order of the Federal Tax Service of Russia dated 06/29/2012 No. MMV-7-6 / [email protected]). Therefore, if a foreign company has a code, then it must also have a TIN.
KBK, OKTMO and UIN in the payment order
Number of digits specified for KBK (20), OKTMO(8 or 11) and a unique accrual identifier WIN(20 or 25).
UIN in the payment order since 2016 must be filled out if the company pays taxes and contributions on demand. After all, it is from this document that you can take the code. In other cases, field 22 must be set to "0". Previously, such explanations were given by the Ministry of Finance in a letter dated 04/18/2014 No. 02-08-12 / 18188. Since March 28, 2016, this has been clearly spelled out in the rules for filling out payment orders.
If an entrepreneur pays taxes or contributions (payer status 09-14 in field 101) and there is no UIN in the payment, then it is necessary to fill in the TIN.
New rules filling out payment orders in 2016 guarantee that the bank's program will not skip a payment with an incorrect number of characters or an obvious error. This means that taxes and contributions will be less likely to be lost.
Field 110 in the payment order
Another change in payment orders from March 28, 2016 - you no longer need to fill in field 110 "Payment type". The Central Bank introduced amendments to Regulation No. 383-P dated June 19, 2012 by Order No. 3844-U dated November 6, 2015.
In 2015, the Ministry of Finance and the Central Bank "argued" how to fill in field 110 "Payment type". Officials canceled the "Type of payment" attribute and allowed field 110 to be left empty in the payment order (order No. 126n dated October 30, 2014). But the Central Bank was outraged that the decision was made without him, and ordered to put zero in field 110 (letter dated December 30, 2014 No. 234-T). As a result, the bank relented and agreed that the zero in field 110 was no longer needed. The instruction of the Central Bank comes into force on March 28.
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