Order of the Ministry of Finance 58 of 05.04. The rules for filling out payment slips for paying taxes and contributions have been changed. What changes are we talking about?

From April 25, 2017, payment orders must be filled out according to new rules. Changes are subject to entry from the specified date. Let’s say right away that the new procedure for filling out “payments” applies to all organizations and individual entrepreneurs, so we recommend that you read this article as carefully as possible. In it, we provided examples of filling out payment orders according to the new rules, and also described in detail what exactly the amendments consist of.

What changes are we talking about?

In order to pay taxes and insurance contributions to the budget system, organizations, individual entrepreneurs and individuals use payment order forms, the form of which is given in Appendix No. 3 to the Regulations, approved. Bank of Russia dated June 19, 2012 No. 383-P.

The rules for filling out payment orders were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules were amended by Order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n. The amendments come into force on April 25, 2017. Consequently, from this date, in fact, new rules for filling out payment orders will begin to apply.

The commented amendments resolve two rather serious issues, namely:

• since April 25, 2017, the controversial situation with filling out field 101 of the payment order “Payer Status” has been resolved;
• Since April 25, 2017, it has been officially established exactly how to fill out payment orders when transferring taxes or insurance premiums by third parties.

How to fill out field 101: controversial issue resolved

Since the beginning of 2017, disputes related to filling out field 101 of payment orders when paying insurance premiums have not subsided. In this field, we remind you that you need to indicate the status of the organization or individual entrepreneur that transfers funds to the budget. “Payer statuses” must be indicated by a two-digit code in accordance with Appendix 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Since 2017, organizations and entrepreneurs have been paying insurance premiums using tax office details. In this regard, accountants were faced with the question of which code to indicate when paying contributions.

Later, the Federal Tax Service changed its position: in the Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/1931 it was reported that organizations that transfer contributions for employees must indicate code 01 in field 101 of the payment. And entrepreneurs paying contributions for employees , - code 09. As a result, confusion arose. It seemed that no one knew which code was correct anymore. We discussed this controversial situation in detail in the article “”;

From April 25, 2017, the list of payer status codes for field 101 of the payment order has been updated. From this date, it was officially established that in order to transfer insurance premiums using the details of the Federal Tax Service, you need to indicate the code:

• 01 – if insurance premiums for employees are transferred by the organization;
• 09 – if insurance premiums are paid by individual entrepreneurs (both for employees and “for themselves”).

Code 08 from April 25, 2017, use when transferring non-tax payments to the budget administered by the Federal Tax Service. Previously, we recall that code 08 was proposed to be used by organizations and entrepreneurs when transferring contributions to the Social Insurance Fund for “injuries” for employees.

If organizations and entrepreneurs transfer taxes as a tax agent, including personal income tax for employees, then in field 101 “Payer status” of the payment you must enter code 02. Since April 25, 2017, nothing has changed in this part.

Let's assume that an organization transfers pension insurance contributions for its employees for April 2017. In field 101, you now absolutely need to indicate the code 01 . With a different code, the bank will simply not process the payment order and return it to the payer. A sample payment form for payment of insurance premiums, taking into account the new filling out rules, will look like this:

If, for example, in 2017 an individual entrepreneur transfers insurance premiums “for himself” or for his employees, then in field 101 the code “09” must now officially be shown. For clarity, we will give an example of a payment order, when an individual entrepreneur makes a payment for himself in 2017 for insurance premiums from an income of up to 300,000 rubles.

Filling out instructions when paying taxes and contributions for others

Since November 30, 2016, taxes for an organization can officially be paid by its founder, director or other company or individual. From January 1, 2017, insurance premiums can also be transferred for third parties. We discussed this topic in detail in the article “See. " ".

Note: In this article, we suggested that in 2017 it would be logical to adjust the rules for filling out payment orders and provide for a special procedure for filling out payment orders for the transfer of taxes and contributions by third parties.

In fact, appropriate changes have been made to the procedure for filling out payment slips. The amendments will also come into effect on April 25, 2017. From this date, when paying taxes and contributions for others, you must adhere to the following rules:

• In the fields “TIN of the payer” and “KPP of the payer” of the payment, you must show the details of the person for whom the payment is being made. If money is transferred for an individual who does not have a TIN, then put “0” in the corresponding field, and UIN in the “Code” field;
• in the “Payer” field you should indicate information about the representative who actually transfers the money;
• in the “Purpose of payment” field, mark the TIN and KPP (for individuals only TIN) of the person making the payment, and then put the sign “//” and indicate the name of the payer of taxes or contributions;
• in field 101 “Payer status” - show the status of the person for whom the payment is being made (01 - for organizations, 09 - for individual entrepreneurs and 13 - for individuals).

after the words “N 44, Art. 5646” add the words “; 2016, N 49, Art. 6844”;

the words "as amended by Bank of Russia Directive No. 3025-U dated July 15, 2013 "On amendments to Bank of Russia Regulation No. 383-P dated June 19, 2012 "On the rules for transferring funds", registered by the Ministry of Justice of the Russian Federation on August 14. 2013, registration N 29387" replace with the words "as amended by the Bank of Russia Directive No. 3025-U dated July 15, 2013 "On amendments to the Bank of Russia Regulations dated June 19, 2012 N 383-P "On the rules for transferring funds", registered by the Ministry of Justice of the Russian Federation on August 14, 2013, registration No. 29387; by the Bank of Russia Directive No. 3248-U dated April 29, 2014 “On amendments to the Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on May 19, 2014, registration N 32323; By Directive of the Bank of Russia dated May 19, 2015 N 3641-U “On amending clause 1.21.1 of Bank of Russia Regulations dated June 19, 2012 N 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on June 11, 2015, registration N 37649; Instruction of the Bank of Russia dated November 6, 2015 N 3844-U “On amendments to Bank of Russia Regulations dated June 19, 2012 N 383-P “On the rules for transferring funds”, registered by the Ministry of Justice of the Russian Federation on January 27, 2016, registration N 40831";

after the words "N 45, Art. 5822" add the words "; 2014, N 8, Art. 814; N 12, Art. 1296; N 15, Art. 1755; N 26, Art. 3561; N 36, Art. 4869 ; N 40, art. 6355; 5286; Art. 2016, Art. 325; Art. 2399; Art. 4741;

after the words "registration N 30408" add the words "; Instruction of the Bank of Russia dated July 14, 2014 N 3323-U "On amendments to Appendix 9 to the Regulations of the Bank of Russia dated June 29, 2012 N 384-P "On the payment system of the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on August 1, 2014, registration N 33399; Instruction of the Bank of Russia dated 05.11.2015 N 3839-U "On amendments to the Regulations of the Bank of Russia dated 29 June 2012 N 384-P "On the payment system of the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on 09.12.2015, registration N 40044; Instruction Bank of Russia dated November 17, 2016 N 4199-U "On amendments to the Bank of Russia Regulation dated June 29, 2012 N 384-P "On the payment system of the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on December 7, 2016, registration N 44614)";

after the words “in accordance with Bank of Russia Regulation N 383-P, in this case” add the words “in detail “101” of the payment order the status “15” is indicated,”;

after the words “in payment of taxes, fees” add the words “including for the performance by tax authorities of legally significant actions, insurance premiums”;

the words “or a settlement that is part of a municipal entity” and the words “or 11” should be deleted;

after the words “from payment of taxes, fees” add the words “insurance contributions”;

after the words “taxes, fees” add the words “insurance contributions”;

after the words “for payment of taxes, fees” add the words “insurance contributions”;

the words “forced execution” shall be replaced with the words “executed (forced execution)”;

the fourth paragraph after the words “DE”, “DK”” should be supplemented with the words “,”PD”;

in paragraph five, replace the word “number” with the words “last 7 digits of the number”;

add paragraph thirteen as follows:

""KV" - the last 7 digits of the receipt number of the recipient of the international postal item;";

Made changes to the rules for filling out payment slips, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Now the regulatory legal act has established that when transferring insurance premiums to the Federal Tax Service, organizations must enter code “01” in field 101, and entrepreneurs (when paying contributions both for employees and “for themselves”) - “09”. The amendments also affected the rules for registering payments when transferring taxes and contributions by third parties.

Field 101

Until now, it was not completely clear how to fill out field 101 of payment orders when paying insurance premiums. Let us remind you that in this detail you need to indicate the status of the organization or individual entrepreneur that transfers funds to the budget.

We wrote about options for filling out this details in the article “”. Some leading banks recommended indicating the status “08” in field 101. According to the order of the Ministry of Finance dated November 12, 2013 No. 107n, this code is intended for payers (both organizations and individual entrepreneurs) transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation.

However, tax officials did not share this position. Let us recall that at the beginning of this year, the Federal Tax Service announced that if an employer (organization or individual entrepreneur) transfers insurance premiums from payments to employees, then in field 101 “Payer status” of the payment order the status “14” should be indicated.

Later, the Federal Tax Service stated the opposite: organizations must indicate the code “01”, and entrepreneurs - “09”. However, according to the current rules, these values ​​are intended for taxpayers - legal entities and taxpayers-entrepreneurs (IP). And, as you know, in the Tax Code the concepts of “taxpayer” and “payer of insurance premiums” are separated.

As a result, the Ministry of Finance finally adjusted the names of payer statuses. According to the amendments, which will come into force on April 25, in field 101 “Payer status” one of the following status values ​​is indicated:

• “01” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity;
• “09” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur.

Code “08” is now used when transferring payments to the budget that are not taxes, fees, insurance premiums or other payments administered by tax authorities. And the code “14” has been completely removed.

Thus, if an organization transfers insurance premiums for employees, then it must clearly indicate the code “01” in the field. If insurance premiums are paid by an individual entrepreneur (both for employees and “for himself”), then he should enter the code “09”.

Automatic generation of payment slips allows you to avoid errors when filling them out. Some web services for submitting reports (for example, “”) allow you to generate a payment in 1 click based on data from the declaration (calculation) or the request for payment of tax (contribution) sent by the inspectorates. All necessary updates - recipient details, current KBK, codes for payer status - are promptly installed in the service without user participation. When filling out a payment slip, all current values ​​are entered automatically.

Payment of taxes and contributions by other persons

Recently, another person can pay taxes and fees for an organization and an entrepreneur (see “”). In this regard, the Ministry of Finance approved the procedure for filling out details by the legal and authorized representative of the payer. Thus, a payment order for the payment of taxes and contributions transferred by another person must be filled out as follows.

The “TIN” field indicates the value of the TIN of the payer, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled.

If the individual payer does not have an INN, then zero (“0”) is entered, and the Unique accrual identifier (document index) is indicated in the “Code” field;

In the “KPP” field (filled in when paying tax for a legal entity) - the value of the KPP of the payer, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the “Checkpoint” details;

In the “Payer” field - information about the payer - a legal, authorized representative or other person making the payment.

In the “Purpose of payment” field, the TIN and KPP (for individuals only the TIN) of the person making the payment are indicated, then the separating symbol “//” is placed, and then the name of the taxpayer (payer of contributions) whose obligation to the budget is fulfilled;

Field 101 “Payer status” indicates the status of the person for whom the tax or contributions are paid. For example, code “01” is for legal entities, “09” is for individual entrepreneurs, and 13 is for “individuals.”

Application. Prices not lower than which purchases (except for imports), deliveries (except for exports) and retail sales of vodka, liquor and other alcoholic products with a strength of over 28 percent are carried out (except for cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, calvados, whiskey distillates), per 0.5 liters of finished product

Order of the Ministry of Finance of Russia dated May 11, 2016 N 58n
"On the establishment of prices not lower than which purchases (except for imports), deliveries (except for exports) and retail sales of alcoholic beverages with a strength of over 28 percent are carried out"

With changes and additions from:

In accordance with the second paragraph of Article 5 of the Federal Law of November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products” (Collected Legislation of the Russian Federation, 1995 , No. 4553; 2001, No. 5022, No. 3113, No. 21; . 4566; 2012, N 53, 7611; 2013, N 4065; 2015, N 1, art. 43) and on the basis of paragraph 1 of the Decree of the President of the Russian Federation of January 15, 2016 Federation" (Collection of Legislation of the Russian Federation, 2016, No. 3, Art. 473) I order:

1. Install:

a) the price of vodka, liqueur and other alcoholic products with a strength of over 28 percent (except for cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, Calvados, whiskey distillates) per 0.5 liters of finished products, not below which the purchase (except for import) of alcoholic products is carried out from an organization supplying such products on the basis of a license for the production, storage and supply of manufactured alcoholic products, and the supply (except for export) of alcoholic products by an organization on the basis of a license for the production, storage and supply of manufactured alcoholic products alcoholic products, in the amount according to the Appendix to this order;

b) the price not lower than which the purchase (except for import) of alcoholic products is made from an organization supplying such products on the basis of a license for the production, storage and supply of manufactured alcoholic products, and the supply (except for export) of alcoholic products by an organization on the basis of a production license , storage and supply of produced alcoholic products, in the amount of:

for brandy and other alcoholic products made from wine, grape, fruit, cognac, Calvados, whiskey distillates, with the exception of cognac - 239 rubles per 0.5 liter of finished product;

for cognac - 329 rubles per 0.5 liter of finished product;

c) the price of vodka, liqueur and other alcoholic products with a strength of over 28 percent (except for cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, Calvados, whiskey distillates) per 0.5 liters of finished products, not below which the purchase (except for import) of alcoholic products is carried out from the organization supplying such products on the basis of a license for the purchase, storage and supply of alcoholic products, and the supply (except for export) of alcoholic products by the organization purchasing it from another organization, in the amount according to Appendix to this order;

d) the price not lower than which the purchase (except for import) of alcoholic products is made from an organization that supplies such products on the basis of a license for the purchase, storage and supply of alcoholic products, and the supply (except for export) of alcoholic products by an organization that purchases them from another organization, in the amount:

for brandy and other alcoholic products made from wine, grape, fruit, cognac, Calvados, whiskey distillates, with the exception of cognac - 250 rubles per 0.5 liter of finished product;

for cognac - 338 rubles per 0.5 liter of finished product;

e) the price of vodka, liqueur and other alcoholic products with a strength of over 28 percent (except for cognac, brandy and other alcoholic products made from wine, grape, fruit, cognac, Calvados, whiskey distillates) per 0.5 liters of finished products, not below which retail sales of such alcoholic products are carried out, in the amount in accordance with the Appendix to this order;

f) the price not lower than which the retail sale of alcoholic beverages is carried out, in the amount of:

for brandy and other alcoholic products made from wine, grape, fruit, cognac, Calvados, whiskey distillates, with the exception of cognac - 307 rubles per 0.5 liter of finished product;

for cognac - 388 rubles per 0.5 liter of finished product.

2. Prices not lower than which purchases (except for imports), deliveries (except for exports) and retail sales of alcoholic beverages with a strength of over 28 percent, bottled in consumer containers of other capacities are carried out, are calculated in proportion to the prices established in accordance with subparagraphs "a" - " e" paragraph 1 of this order, with the exception of vodka bottled in consumer containers with a volume of over 0.375 to 0.5 liters, the price of which is equal to the price of vodka bottled in consumer containers with a capacity of 0.5 liters.

The rules for filling out payment orders must be followed by organizations, individual entrepreneurs and individuals when paying taxes or insurance premiums. HR department employees, of course, are not directly involved in filling out payment slips. However, as you know, in small companies the personnel officer and accountant are often one person. Therefore, we decided it would be appropriate to inform you that from April 25, 2017, payment orders must be filled out in a new way. From this date, changes to the rules for filling out payment orders come into effect. We'll tell you what exactly has changed and give examples of new payments.

Why did they change the filling rules?

When paying taxes, insurance premiums, state duties and other payments, organizations, individual entrepreneurs, lawyers, notaries, members of peasant farms and ordinary individuals will fill out payment order forms, the form of which is given in Appendix No. 3 to the Regulations, approved. Bank of Russia dated June 19, 2012 No. 383-P. Completed payments are transferred to the bank, which is obliged to fulfill the payer’s instructions.

The rules for filling out payment orders were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They tell you what and where to write off when creating a payment order, as well as what codes to use. The Russian Ministry of Finance decided that these rules need to be adjusted. And they issued Order No. 58n of the Ministry of Finance of Russia dated 04/05/2017, which amended them. The amendments come into force on April 25, 2017. Let us explain what exactly has changed and give examples of filling out payment slips according to the new rules.

Payer status in field 101: new list

Field 101 in payment orders is called “Payer Status”. It includes the status of the organization or individual entrepreneur that transfers funds to the budget. “Payer statuses” is a two-digit code. The list of such codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Here is an example of some common codes:

Many people know that there has been a lot of controversy surrounding the topic of filling out Field 101 in 2017. The fact is that at the beginning of 2017, the Federal Tax Service recommended that organizations and individual entrepreneurs enter code 14 in field 101 when paying insurance premiums for employees. However, banks refused to make such payments and demanded that code 01 or 08 be indicated in field 101.
Later, in the Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/1931, it was stated that organizations that pay contributions for their employees must indicate code 01 in field 101 of the payment slip. And individual entrepreneurs making contributions for employees - code 09 As a result of the change in positions, a strange situation arose. It seemed that no one knew which code was correct anymore.

However, as of April 25, 2017, the list of payer status codes for field 101 of the payment order has been changed. And they prescribed that in order to pay insurance premiums to the Federal Tax Service, the code should be indicated:

• 01 – if insurance premiums for employees are transferred by the organization;
• 09 – if insurance premiums are paid by individual entrepreneurs (both for employees and “for themselves”).

Code 08 from April 25, 2017, use when transferring non-tax payments to the budget administered by the Federal Tax Service.

Thus, as of April 25, 2017, the controversial issue of which code to indicate in field 101 when paying taxes and insurance premiums has been closed. There should be no more disagreement on this matter.