The procedure for filling out payment orders periodically changes based on the priorities of the legislative regulation of financial legal relations. If the company needs to send a payment to the bank for execution, then its correct completion will play a crucial role in terms of successful financial transaction. What is the specificity of the regulatory legislation regarding the use of payment orders? When filling out one of the key details - “Purpose of payment” - what should I indicate?
New procedure for filling in payment systems: changes
To begin with - about the specifics of the legislative regulation of financial legal relations in question.
Filling out a payment order is a procedure that, since 2014, has been carried out according to the new rules. The main changes in the procedure for working with the document in question are:
- in the ability to specify in props 101 a larger number of values;
- if necessary, fix the OKTMO code in field 105;
- in the appearance in the props 106 of some new values;
- if necessary, fill in the field 108 in accordance with the new procedure;
- in reducing the list of payments in field 110;
- in the appearance of a new requisite in the payment order, namely, “Code”.
In many cases, the most difficult thing for a financier is to fill out the "Purpose of payment" requisite in the payment. Consider how to enter certain information in this field in accordance with established standards.
Props "Purpose of payment": features of filling
So, our task is to correctly fill in the "Purpose of payment" props. What to write in it?
First of all, it is worth noting that the current financial legislation of the Russian Federation does not establish strict requirements for the indication of certain information in the props in question. But in the current standards, the main criterion is established, which this field must meet in the payment order: the total number of characters entered in it should not be more than 210.
In addition, when describing the property in question, you can specify information related to:
- directly to the specifics of payment;
- to goods, services;
- primary documents confirming certain legal relations;
- to VAT.
Also, filling out a payment order may require the indication of other information - in cases where this is necessary from the point of view of the law or the contract. We will study what can directly be represented by the content of the props in question.
Content
It’s important for us to understand what exactly is most often reflected in the field “Purpose of payment”. What to write in it, based on the practice of financial relations?
Most often, this attribute includes information:
- directly on the purpose of the payment (in this case, the nature of the legal relationship can be recorded in the document - for example, performing work, providing services, purchasing goods, paying salaries);
- on the basis of the transaction (for example, the number of the contract, account, on the basis of which the company settles with the counterparty);
- on the actual results of legal relations (for example, a list of goods delivered, services rendered, work performed);
- about the type of payment being transferred (it can be represented, for example, by prepayment, or by a transaction after delivery of goods or services).
The requisite also reflects other necessary information - that provided by the contract. For example, it may be the timing of settlements between partners, information for the correct identification of the payment.
In addition, it is necessary to reflect the amount of VAT - the purpose of the payment involves the inclusion of relevant information in the payment order. If value added tax is not paid by the company, then this fact is also reflected in the requisite in question. That is, you can write, for example, "without VAT." It should be noted that when sending payment orders to the tax service, it is not necessary to indicate VAT information in the corresponding document. The purpose of the payment in this case is related to the payment of taxes, and not the participation of the company in the contractual relationship.
It will be useful to study the specifics of completing a payment when transferring funds to the Federal Tax Service in more detail.
Props “Purpose of payment”: tax payments
If it is necessary to make a tax transfer, what can be the purpose of the payment? What to write in the corresponding props? The field under consideration, if a payment is filled in by the Federal Tax Service, should contain, first of all, information in order to identify the payment. The details referred to in tax transfers may include information about the taxpayer (i.e., for example, the name of the company, full name of the entrepreneur, notary, lawyer, head of the farm, individual paying a particular tax).
Note that when filling out tax payments in the document, the fields in which the required data are not indicated are not allowed.
If the payment is transferred to the Pension Fund, you can indicate in the relevant details that the transaction is intended to be credited to the insurance part of the pension, reflect the payer's number in the Pension Fund, as well as the reporting period for which the contribution is paid.
Let us return to the study of the features of the reflection of information in payment orders by commercial firms. It will be useful to consider exactly which formulations may be contained in the relevant documents.
Props “Purpose of payment”: examples of formulations in the framework of commercial settlements
When calculating within the framework of commercial legal relations, in the requisite “Purpose of payment” it may be recorded that:
- the transaction is a payment for the work performed under such an agreement, as well as an acceptance certificate (including VAT may be indicated in a certain amount);
- a payment is an advance payment for such services rendered on such an account;
- the payment is made in order to replenish the account (in this case, VAT is not charged).
So, we examined the specifics of reflecting information in the most important requisite of a payment order - “Purpose of payment”. What to write in it, we now know. However, the correct completion of the relevant details is not the financier’s only task. He will also need to enter information in other details.
At the beginning of the article, we noted that since 2014, the financial regulator introduced new rules for filling in payment orders. Consider the specifics of making this or that information in the settlement documents taking into account these innovations.
So, the rules for filling props 101 have been changed. We will learn how to enter information into it according to the updated standards. We agree that the payment is filled in order to pay tax.
Filling a tax payment: props 101
As we noted above, the considered requisite after the introduction of new regulatory acts can be filled with a larger selection of possible parameters than before. Props 101 is needed to indicate the status of the payer - for example, a legal entity that transfers tax to the budget.
In new payments, you can select the values in the considered attribute from the list represented by 26 points (while there were 20 of them before). But many of the corresponding meanings remained the same. For example, if the purpose of the payment is taxes, then in the requisite in question it is necessary to fix the code 01 or 02.
If we talk about the new values that can be set in this field - these include codes 21 and 22. They correspond to the status of taxpayers who are members of consolidated groups.
It can be noted that when transferring insurance premiums to the budget, it is necessary to put code 08 in props 101.
Props 105
The next remarkable detail in the payment order is 105. The main nuance here is the indication of the OKTMO code instead of OKATO earlier. In this case, the OKTMO code of the particular municipality in whose territory the income is derived, on the basis of which the tax is paid, should be indicated.
If the budget is transferred on the basis of information on the tax return, then the OKTMO code that corresponds to this information should be recorded in the field under consideration. It is advisable to clarify the code in question directly to the Federal Tax Service.
Props 106
The next major requisite of the payment is 106. It should indicate the data to determine the basis of the payment. In accordance with the new regulations, the corresponding requisite can be reflected in the payment using values such as:
- IN (if it comes to paying an investment tax loan) ,
- TL (if the repayment of the debts of any business entity by some third party is carried out),
- RK (if the debt is paid, which is provided for by the register of creditors),
- ST (if payment of current debt is made).
Rules for filling in a payment: props 108
Considering a particular example of filling out a payment order, many financiers pay special attention to the requisite 108. Its significance lies in the fact that the document number on the basis of which the payment is made is recorded in the corresponding field. The new rules established by the regulator suggest that if the status of the payer differs from 03, 16, 19 or 20, then the document that is the basis of the payment must have a number that:
- starts with DE, and also includes the last 7 digits of the customs declaration;
- It has a beginning in the form of a combination of letters PO, and also includes the number of a receipt order, which is also issued by the FCS;
- starts with CT, and also contains the last 7 digits of the declaration;
- It has a beginning in the form of a combination of letters ID, and also includes the number of the document classified as executive;
- Starts with the IP, and also contains the number of the order, which is collection;
- It has a beginning in the form of a combination of letters TU, and also includes a claim number related to the transfer of customs payments;
- starts with the database, and also contains the details of the FCS business document;
- It has a beginning in the form of a combination of letters IN, and also contains the details of the document used for collection;
- starts with a commercial proposal, and also includes the details of an agreement on cooperation with large taxpayers.
New in the payment: props 22
In accordance with legislative innovations, a new field appeared in payments in 2014 - 22. It contains the PIN, or a unique accrual identifier. In fact, this is the code of the purpose of payment, which the bank that receives the document transmits to the information system maintained by the competent state authorities. You can find out UIN by contacting the Federal Tax Service or an extra-budgetary fund. The corresponding identifier consists of 23 characters. Of these, the first 3 are the abbreviation of UIN. Signs 4 through 23 in the document will correspond directly to the accrual identifier.
Filling in according to the new rules: what to look for?
What should a financier pay attention to when filling out one or another sample of a receipt for which new legislative requirements have been established?
So, for example, experts recommend paying attention to such a requirement that the BCC or budget classification code should indicate only 1 in a single payment.
Another nuance: if the financier does not know exactly what value to fix in the fields 106-110 of the payment order, then the document must specify 0.
It will be useful to consider how a specific example of a payment order can be drawn up. One of those is in the picture below.
This sample receipt generally meets the criteria that are prescribed in the new regulations.
The most important aspect of working with payment orders is making changes to them. Consider it.
Change of payment order: nuances
First of all, we note that the change in the purpose of payment as a business transaction is not regulated at the level of federal regulations - such as, in particular, the Civil Code of Russia. However, this procedure may be regulated by various by-laws. For example, such legal relations are in the jurisdiction of the Regulation of the Central Bank of the Russian Federation No. 383-P, adopted on 19.06.2012.
Also of great importance in this case is judicial practice. In accordance with it, 3 main positions of judges who considered tax disputes and made decisions regarding such procedure as changing the purpose of payment in a particular settlement document can be distinguished.
Firstly, there is an opinion that the entity that transferred the funds and its recipient have the right to adjust the purpose of the payment in accordance with the agreement.
Secondly, judges may come to the conclusion that the payer has the right to carry out the adjustment of the relevant details without any additional conditions.
Thirdly, the arbitration tribunals may decide that the field in question cannot be changed.
Consider these 3 positions in more detail.
Arbitration position on payment adjustment: change of field by agreement
So, in accordance with the first position, the parties to the legal relationship - the payer and the payee, can agree on the change of certain details.
Judges holding this position believe that banks should not interfere with customer relations. If the parties to the transaction have mutual claims, then, in the opinion of the arbitrations, they should be resolved without the participation of a financial institution. An exception is if a particular problem arose due to a shortcoming by the bank.
According to the judges, the purpose of the payment, as the requisite of the settlement document, is fixed in order to correctly identify the transferred funds from the recipient, and if this can be difficult due to errors in the document, then the participants in the legal relationship should be able to change the corresponding field of the document.
Change field at any time
There is a position of judges, according to which a clarification of the purpose of payment can be made at any time by the payer. What is the case for arbitration in this case?
According to the judges, the person who transfers the funds using the appropriate document directly determines their purpose. Therefore, in order to conduct a correct transaction, he can at any time correct the information that is presented in the “payment purpose” requisite. Since banks should not interfere in the legal relations of customers - in fact, in this sense, the thesis that we examined above is repeated, the payer should be considered, as judges believe, as the only eligible entity when adjusting payment details.
In addition, the arbitral tribunals refer to Art. 209 of the Civil Code of the Russian Federation, according to which the owner of a property has the right to perform any actions against him that comply with the norms of the law. In this sense, the payer has the right to dispose of the funds at his discretion. If he received an invoice, according to which payment should be made, the purpose of the payment - as the payment details - is one of the tools for the owner to exercise the established civil rights. If a person cannot, if necessary, correct this field in the payment, he will not be able to ensure the correct transfer of funds in accordance with his own wishes. And this can be considered as a violation of his civil rights.
The purpose of the payment is to transfer, or, for example, transfer to the counterparty for the delivered goods or services, is, therefore, an option that is important from the point of view of the exercise by a citizen of the rights guaranteed by the Civil Code of the Russian Federation.
Prohibition on changing the field
Another point of view of the courts is that not a single subject of legal relations can carry out the adjustment of the field “Purpose of payment”.
According to the arbitration, a payment order is a document that belongs to the category of acquittals. That is, the errors present in it have the same legal consequences that, for example, inaccuracies in the primary documentation - as an option, in the contract between partners. Once a signed contract, as well as a certified payment order, which is sent to the bank and accepted for execution, are not subject to revision in cases where this is not predetermined by the provisions of any law or by virtue of a court decision. At the same time, by applying to arbitration, company representatives can initiate consideration of the possibility of adjusting the details in question.
Summary
So, we looked at how to write the purpose of payment in a bank account document, what to look for. , , 2014 . — , 106 110. .
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Arbitrations, considering the example of filling out a payment order in the framework of various disputes, come to different conclusions regarding changes in the relevant details. There is a version that it can be done by the payer and the payee by agreement. Some courts, considering one or another example of a payment order, consider that the payer can adjust the “Purpose of payment” field unilaterally. There is a point of view of arbitrations, according to which the payment cannot be adjusted from the moment of its transfer for execution to the bank.