How to fill out a payment order for fines to the tax office. Payment order for a traffic police fine How to fill out a payment order for a traffic police fine

A sample of filling out a payment order for fines in 2017 will definitely be needed if you list sanctions under the Tax Code. Which payment fields to pay attention to.

What violations of the Tax Code in 2017 pay fines

Inspectorate of the Federal Tax Service did not receive documents about the company. RUB 200 You will need to list the tax office if you do not submit on time any document requested by the Federal Tax Service Inspectorate (Art. 126 Tax Code RF). Or do not submit on time the calculation of advance tax payments (say, property tax).

It would seem that 200 rubles is a symbolic amount. But be aware: inspectors can ask the company. For example, they will send the following letter: "Please submit invoices for 2014-2016." And you have several hundred. While you collect them, the deadline for sending the papers will expire. You will send the set of delivery notes with a slight delay. And in response - a tidy fine. The inspectors multiplied 200 rubles by the number of documents that were not received from your company on time.

Paper reporting instead of electronic... A fine of 200 rubles. you will have to pay even if instead of electronic reporting the company will present a paper one (Art. 119.1 of the Tax Code of the Russian Federation). However, the requirements for VAT declarations are stricter. Since most companies only have to submit VAT returns at in electronic format, inspectors may not consider paper forms at all and fine the company as for not submitting a report (Article 119 of the Tax Code of the Russian Federation). And this is at least 1000 rubles, and after 10 days of delay, there is also a blocking of the account.

Failure to pay taxes. Those companies that do not transfer the due amounts to the budget on time run the risk of getting a decision of the Federal Tax Service Inspectorate on a fine under Articles 122 and 123 of the Tax Code of the Russian Federation. Consider what sanctions this provision provides.

If the company has not paid tax on time (or paid less than necessary), then it can be fined 20 percent of the amount of arrears arising. This is true in a situation where the company's accountant did not deliberately make a mistake in the calculation of taxes. If the company's account simply did not have enough funds to pay the tax, it is only threatened with penalties, there should be no fine.

If the inspectors prove that the organization deliberately indicated a lower tax in the declaration, the penalty will be 40 percent of the unpaid amount.

Suppose the company has delayed the payment of not its own taxes, but those that it must list as or, for example, VAT. In this situation, the penalty will be the same 20 percent of the debt. True, here it is no longer important how the violation occurred: deliberately or not. A fine will be presented, even if the company correctly calculated and withheld the tax from the payer on time.

Delay in reporting. Another violation that poses a serious danger to the company's wallet is being late tax return... If the inspection in set time does not receive reporting on this or that tax, then the organization faces a fine under article 119 of the code. Calculate it as follows. The inspectors will take the amount that, according to the late declaration, must be paid to the budget. If the company has already listed it, then the fine will be the minimum - 1000 rubles. If the budget has not yet received this money, then they will take 5 percent of the debt and multiply it by the number of months during which the tax authorities were waiting for the company to report. Moreover, even incomplete months will be taken into account.

Example... How the late tax return penalty is calculated
Zarya LLC submitted its VAT return for the 1st quarter of 2017 on May 29. Although the code requires reporting no later than April 25th. The amount of tax declared for payment in the declaration is 20,000 rubles.

On September 5, the tax inspectorate issued a decision on a fine against the LLC under Article 119 of the Tax Code of the Russian Federation. As of that day, the amount of VAT declared in the declaration of Zarya LLC has not been received by the budget. Therefore, the inspectors took 5 percent of 20,000 rubles and multiplied the amount received by 2. Because they were waiting for the LLC declaration for two months - one full (from April 26 to May 25) and one incomplete (from May 26 to May 29).

As a result, the amount of the fine was 2,000 rubles.

Please note: the code limits the penalty for a late return. The minimum value, which we have already mentioned, is 1000 rubles. This is exactly how much you will have to pay if, for example, late reporting is zero (that is, you do not owe anything to the budget for it). And the maximum is 30 percent of the amount that, according to the late declaration, must be paid to the budget.

Documents for cross-check have not been submitted. A fine of 10,000 rubles. will be written out by the tax authorities if your company refuses to provide information as part of a counter audit (clause 2 of article 126 of the Tax Code of the Russian Federation). In the course of such an inspection, inspectors, checking one company, send a request to a counterparty. This way they want to make sure that the transactions were real and that the reporting data for the buyer and the seller match (for example, sales of goods from the seller with the costs of the buyer).

Please note: if you have ignored a request for an “oncoming lane” twice in a row within one year, then the fine will be twice as much - 20,000 rubles. (Article 129.1 of the Tax Code of the Russian Federation).

Gross violation of accounting rules. The fine for gross violation of accounting rules is 10,000 rubles. What it is? Most often, the absence of primary documents, invoices or registers. Suppose that during the year you have not systematically recorded a transaction. This is also a gross violation, which is punishable under Article 120 of the Tax Code of the Russian Federation.

Moreover, 10,000 rubles. is the minimum fine. It will be issued to those who made mistakes during one tax period. Inaccuracies have surfaced over several periods? Then get ready to receive a fine of 30,000 rubles.

All this refers to those errors that did not affect the amount of tax. If the mistake is serious and because of it the budget did not receive something, then the fine will increase. The tax authorities will calculate it by taking 20 percent of the arrears. In this case, the fine will not be less than 40,000 rubles. This is provided for in the same 120th article of the code.

Filling out a payment order for fines in 2017

In fines, most of the fields are the same as in ordinary tax payments:

• information about the payer: name, TIN, KPP, Bank details;
• recipient information: short name of the federal treasury department and tax office, INN, KPP, bank details.

Let's take a closer look at the payment details.

KBK. When filling in field 104, intended for the KBK, please note that there are different codes for fines. The first 13 digits are the same as for tax. A “3” in place of the 14th digit indicates that a fine is being paid.

Basis of payment and tax period. In field 106, enter the two-digit letter code of the reason for the payment.

For example, the code "TR", if the fine is paid at the request of the Federal Tax Service Inspectorate. In this case, in field 107 "Tax period" - the due date specified in the request. There may not be such a period in the IFTS document. After all, according to general rule the organization must fulfill the claim for payment of the fine within eight working days after it was received. And when inspectors give the company more time, they indicate a special time directly in the request.

If a fine is paid for executive document(basis of payment for AP), in field 107 indicate zero ("0").

Number and date of the document-basis of payment. In field 108, indicate the number of the document on the basis of which the payment is transferred. Depending on the basis of the payment (field 106), the payment order may contain the numbers of claims for payment of a fine, decisions on installments (deferral), arbitral awards, etc. When filling in field 108, do not indicate the “No.” symbol.

In field 109, indicate the date of the document on the basis of which you pay the fine. The date of the document must be written in the 10-digit format “DD.MM.YYYY”. Depending on the type of document serving as the basis for payment, the payment order may indicate the dates of claims for payment of a fine, decisions on installments (deferral), arbitral awards, etc.

Order of payment. In field 21, enter in accordance with civil law. When transferring penalties for these payments, field 21 may contain the values ​​"3" and "5". These values ​​determine the order in which the bank will process payments if the funds on the organization's account are insufficient. The value "3" is indicated in payment documents issued by tax inspectorates in the course of enforced debt collection. The value "5" is indicated in the payment documents that organizations draw up on their own.

WIN- this is a unique identifier of the accrual, which contains 20 or 25 characters. In the payment order, field 22 is reserved for it. If you received a claim for payment of a fine, take the UIN from the claim. If UIN is not known, put 0 in field 22 "Code".

Today, one of the documents, the preparation of which must be carried out in mandatory, is an payment order.

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It can have a different format depending on the purpose of this document, as well as the purpose of the transfer of funds. Before drawing up, you should carefully read the nuances.

A payment usually contains a fairly large number of very different sections. All of them should also be dealt with in advance. First of all, with UIP - a unique payment identifier.

Since the absence of problems with the corresponding enumerations depends on the correctness of filling in this field. If at least one sign is specified incorrectly, the funds will go to the wrong destination.

Important aspects

Today, in order to make payments of various kinds (for bailiffs, others), it is imperative to carry out the process of filling out special documents. First of all, this applies to payments.

The format changes depending on the purpose of the payment. The body that regulates this issue is the Ministry of Finance. Since 2020, he has decided new format drawing up this kind of documents.

Failure to comply with the requirement will lead to the fact that the payment simply does not reach its destination. The result can be the emergence of various problems. For example, fines, penalties.

Payment documents, depending on the type, contain more than a dozen different fields. One of the most important is UIP - a unique payment identifier.

The main issues that should be considered before starting the preparation of a payment order include:

• necessary terms;
• what is its purpose;
• normative base.

Necessary terms

Today, the list of regulatory documents with which the process of drawing up documents is associated is quite extensive.

But at the same time, it must be remembered that for the correct interpretation of all the reflected information, the main terms used should be studied.

These currently include:

• payer of tax and contribution;
• taxes, fees;
• OKTMO code;
• type of payment;
• unique identifier of the accrual;
• order of payment.

The above terms are the names of the fields, which must be filled in without fail in the payment order.

It is important to remember that the presence of empty fields is simply not acceptable. If, for some reason, the necessary data for filling is simply not there, then you should put zeros in all cells for writing characters.

For example, charges wages, as well as some others refer to 1-3 queues. The higher the number, the lower the priority of the payment.

If possible, you should figure out all the nuances of filling in the fields in advance. This will avoid problems in the future.

Since in some cases, the delay is administratively responsible. The tax service, as well as various other controlling institutions, closely monitor the correctness of the formation of documents.

What is its purpose

A unique payment identifier allows you to simultaneously solve several different tasks... First of all, this concerns precisely the purpose of the corresponding payments.

The identifier itself contains 20 characters. If for some reason this code is not known at the time of drawing up the payment document, then you will just need to put a dash in the appropriate field.

It should be remembered that codes of this kind are unique. Therefore, you should not make mistakes. Because cash can simply freeze, not reach the destination.

Or simply go to a different budget. In this case, it will be possible to issue a transfer. But this will require the preparation of special documents, writing an application, spending a certain amount of time.

At the same time, it should be remembered that the UIP or UIN does not need to be indicated when making current payments for tax collection as well as insurance premiums.

Since for identification, a KBK, a checkpoint and an individual tax number are enough.

Normative base

At the moment, the fundamental regulatory document, on the basis of which such documents are filled out, crediting of funds is Civil Code RF.

The main sections that regulate the issue of transferring funds in this case are the following:

Also, if possible, you should familiarize yourself with the resolutions and letters of the Ministry of Finance. It is this body that sets the standard for the format of various types of payments, the list of fields required to fill out.

Changes happen almost every year. Therefore, it is worth closely monitoring all of them.

What is it - UIP in a payment order

Today, the main purpose of a unique individual payment or UIN (unique accrual identifier) ​​is necessary to determine the purpose of payment.

This moment is reflected in sufficient detail in the legislation. If possible, it is worthwhile to familiarize yourself with the list of such codes in advance. This will avoid mistakes.

The main issues, familiarization with which will allow you to avoid mistakes, include the following:

• where to get it?
• when paying for kindergarten;
• payment of a fine to the traffic police;
• completed sample.

Where to get it

Today, the process of filling out a payment order has a large number of the most different features... Therefore, you need to familiarize yourself with them in advance. It is especially important to correctly indicate the various codes and other data.

This also applies to UIN, UIP. If the person filling out the document for some reason does not know this code, then it is worth doing as follows:

When paying for kindergarten

When paying for a receipt for a kindergarten, it will be mandatory to also indicate a 20-digit individual code. It is possible to get it in the ways indicated above.

Video: payment order to a vendor

But the best solution would be to contact the accounting department directly. kindergarten, to whose account the funds will be credited.

This will minimize the likelihood of making any mistake when filling out a special form.

Payment of a fine to the traffic police

There are a large number of different ways pay the traffic police fine - through the portal of State Services, as well as many different kinds of others.

It is also possible to use special online banking. Many offer multifunctional tools for paying various payments online.

If, nevertheless, it is required to enter the UIN / UIP, then the following documents can act as a source of information for this code:

• check order;
• any backing document.

At the same time, the UIN can provide both the traffic police and any credit, banking institution that makes the payment.

Completed sample

If possible, it is worthwhile to familiarize yourself in advance with a correctly drawn up sample of a document of the type in question. This will avoid a large number all kinds of difficulties.

You can find a sample of UIP on the Internet. But it is worth using only proven, well-proven resources.

It will not be difficult to obtain information on UIP / UIN. But you should be no less careful when filling out other sections of the payment order.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

Firstly, it should be noted that traffic police officers have the right to draw up protocols on administrative offenses not only for violation of traffic rules (SDA). Violation of other rules stipulated by the laws of the regions committed with the use of vehicles is also entitled to record and issue a traffic police inspector, or technical means in automatic mode.

Secondly, no organization, that is, a legal entity, can, for obvious reasons, independently drive a car belonging to it (him). But an organization can be held liable for traffic violations. How could it be otherwise, if the offense was recorded by a special technique? In this case, it is not known exactly who was driving. For this purpose, a special article was introduced into the Code of Administrative Offenses of the Russian Federation.

"1. To administrative responsibility for administrative offenses in the field of road traffic and administrative offenses in the field of landscaping, prescribed by law subjects Russian Federation committed with the use of vehicles, in the case of fixing these administrative offenses working in an automatic mode by special technical means that have the functions of photography and filming, video recording, or by means of photography and filming, video recording, the owners (owners) of vehicles are involved ”.

Administrative Code of the Russian Federation Art. 2.6.1 item 1

However, it is not uncommon for a protocol to be issued to the driver of a car belonging to the organization. In this case, it is also better to pay the required amount from the firm's account so that there is no inadvertent debt to the legal entity. And later to recover the amount of the fine from the employee, or only to withhold the personal income tax, and to forgive the fine. Or hold nothing at all. The decision is yours. But the execution of payment orders for the payment of the traffic police fine will be slightly different in these cases. Here are both filling patterns.

Payment order traffic police fine for organizing video recording

If the address of the legal entity received a receipt from the photo and video recording center, and the organization decided to pay for it, you need to pay attention to the following point. In the receipt, right under the barcode of the Russian Post, there is a line "Resolution". This is not the number of the order on the fine, but the code of the UIN identifier, in which, however, the data of the order itself is encrypted. You must definitely indicate this code in the requisite "22" of the payment order.

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The organization pays the fine for the driver

Traffic police officers always draw up a protocol on traffic violations in relation to a specific driver, even if he was driving an official car and is not its owner. However, the data of the organization who owns the car will also be included in the protocol. If the employer decides to pay the fine for the driver, then in the payment order you need to indicate the data of the offender and the details of the protocol in the "Purpose of payment" field.

The usual option for filling out a payment order

20 UIN characters should be found in the protocol and rewritten in the "Code" field of the payment order. If you cannot find anything, or you are tormented by doubts about this, as a last resort, put zero ("0") there. Then, after a while, do not be too lazy to check through electronic services whether this fine has been paid in the traffic police database.

Download a sample in Word or Excel format

Penalty for an employee indicating the details of the document

In some regions of the State Traffic Safety Inspectorate, they still require information in the "Purpose of payment" requisite to indicate starting with the region codes, series (00 - resolution-receipt, 01 - protocol, 07.09 - video recording, etc.) and document numbers , which served as the basis for the payment of the fine, its date. And only then you should write the data of the offending driver himself, including his TIN, if the employee has such an identifier. We list all the details separated by commas. Do not forget to take the UIN from the order-receipt or protocol. Then a sample payment order for paying a fine to the traffic police will look like the photo below.

Download a sample in Word or Excel format

If the organization does not want to pay the fine for the employee

In the event that a traffic violation with the participation of an organization's official vehicle is recorded by technical means, its head may decide not to pay a fine at all. The law allows you to do this.

“2. The owner (owner) of a vehicle is released from administrative liability if, in the course of considering a complaint against a decision in a case on an administrative offense, issued in accordance with Part 3 of Article 28.6 of this Code, the data contained in it is confirmed that at the time of fixing administrative offense vehicle was in the possession or use of another person or to this moment dropped out of his possession as a result of illegal actions of other persons. "

Administrative Code of the Russian Federation Art. 2.6.1 clause 2

In this situation, you just need to appeal the receipt of video recording in the established manner. The complaint must be accompanied by documents confirming the driving of a specific employee of the organization ( waybill, order, etc.).

- TIN of the recipient - 1654002946; - recipient's checkpoint - 165945001; - Recipient - UFK in the Republic of Tatarstan (UGIBDD Ministry of Internal Affairs in the Republic of Tatarstan); - Code budget classification 188 1 16 30 020 01 6000 140; - OKTMO - The code of the municipality is indicated at the place of drawing up the protocol (for example, the city of Kazan-92701000); - UIN 188 ... (20 characters) is indicated in the field No. 22 p / p (please additionally indicate the UIN in the "Purpose of payment" field to identify the payment).

Making a payment for a fine

This is true both for contributions, interest and penalties on them, assessed until 2020, and for contributions, interest and penalties on them, assessed in 2020. But it must be taken into account that for contributions accrued according to the rules of the Law of July 24, 2009 N 212-FZ, and for contributions accrued according to the rules of Chapter 34 of the Tax Code of the Russian Federation, the BCC values ​​differ.

A sample of a payment order for the payment of a traffic police fine in 2020 for organizing

An individual entrepreneur submits tax levies payment declaration, penalties.

The number of the beneficiary's personal account with a credit institution, a branch of a credit institution or the number of a personal account with a Bank of Russia institution (except for a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with a Bank of Russia institution), formed in accordance with the rules of maintaining accounting in the Bank of Russia or accounting rules in credit institutions located on the territory of the Russian Federation.

Payment status fine traffic police

In a payment order, the sample of which is in 2.

UIN is established by the Federal Tax Service, the FSS or the Pension Fund of the Russian Federation. If the company has received a claim for taxes, fees or contributions, the code should be taken from this claim. When paying fines to the traffic police for a company car, the accrual identifier must be taken from the decree.

Online magazine for an accountant

The Bank of Russia dated June 19, 2012 No. 383-P.

How to fill out a payment order for a fine in traffic police 2020 sample

In the requisite 104, the KBK (20-digit code of the budget classification) is indicated, which can be found in Appendix 6 to the order of the Ministry of Finance dated 01.07.2013 No. 65n (you need to choose codes that start with 182).

However, the inspection did not return the money in due time, and the company decided to contact Arbitration court G.

Sample of filling out a payment order in 2020 In order to transfer taxes and contributions to the budget, it is important to correctly fill out a payment order.

Payment processing for insurance premiums for injuries

1. payment is made for each month, within 15 days after its completion;
2. if the last day of payment coincides with a weekend or holidays, it goes to the next working date.

Samples of payment order for 2020

Clause 1 describes the name of the organization. 2. Further, the numbering of the form is indicated, which corresponds to the All-Russian Standard-Classifier of Management Documents, approved back in 1993. 3. Column 3 contains the number of the payment, which is written not in words, but in numbers.

How to fill out a payment order for fines (nuances)?

For example, KBK by:

1. fine related to income tax credited to federal budget:

You can find out how to correctly fill out a payment order to pay a fine from our video instructions:

Rules for processing a payment order for paying a fine

The main regulatory document that determines the procedure for filling out payments is the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n (Appendix 2). Let's dwell on the main points.

1. In the requisite 104, the KBK (20-digit code of the budget classification) is indicated, which can be found in Appendix 6 to the order of the Ministry of Finance dated 01.07.2013 No. 65n (you need to choose codes that start with 182). It should be noted that, according to par. 7 p. 4 sec. II of the same order, for fines the code of the subspecies of income 3000 (14-17 digits of the code) is used.

For example, KBK:

• for a fine related to income tax credited to the federal budget:
  182 1 01 01011 01 3000 110;
• a fine related to income tax credited to the regional budget:
  182 1 01 01012 02 3000 110;
• a fine related to personal income tax: 182 1 01 02010 01 3000 110.

For the KBK for payment of fines for all types of taxes, see the Ready-made solution from ConsultantPlus.

Remember that the BCC for arrears, penalties and fines for the same tax are different, which means that you need to draw up separate payments for their payment.

The amount of fines can be found in the article "Responsibility for tax violations: grounds and amount of sanctions" .

1. In props 105, OKTMO is filled in — the code of the territory of the municipality where the funds from the payment of fines are collected.
2. Props 106 — value of the basis of payment — 2 letters. In the case of payment of a fine, the letters TR are used (which means the requirement when the tax office issued this document under Art. 69, 101.3 of the Tax Code of the Russian Federation).
3. Variable 107 (tax period) has the value 0.
4. In the requisite 108, the number of the requirement is indicated, the symbol No. does not need to be put.
5. Indicator 109 contains the date of the document, the number of which is reflected in the requisite 108, in the format “DD.MM.YYYY”.
6. Requisite 110 from 01/01/2015 is not filled out (this is due to the fact that clause 11 of order No. 107n was canceled by order of the Ministry of Finance No. 126n of 10/30/2014).
7. The variable "Code" indicates the unique identifier of the accrual (UIN); it must be contained in the tax claim, which she submitted for the payment of fines. If this code is absent, then 0 is put down.

IMPORTANT! When drawing up or reproducing a payment order on paper, you can fill in the code on 2 or more lines.

1. The requisite "Purpose of payment" must contain the following information: type of payment and its basis.
2. Requisite "Order of payment" — 5.
3. Props 101:

• when paying fines for yourself: 01 — for legal entities, 09 — for individual entrepreneurs;
• for payments made as a tax agent: 02.

For information on filling out a payment order online, see the article "Where can I fill out a payment order online?" .

You can download the payment order form on our website.

A sample of filling out a payment order to the tax office in 2019-2020

Example

In OOO "Zvezda" on-site check... On the basis of the inspection report, it was decided that the organization had underpaid income tax. On the basis of the decision of the organization that entered into force, a demand was sent No. 18-52 / 45678 dated 02/07/2020 on the payment of arrears, penalties and a fine. UIN specified in the requirement: 12345678912345678912.

Consider how the payment order will be filled in in this case (if necessary, you can download a sample payment order for the payment of a fine in 2019-2020).

Details of filling out payment orders for the payment of a fine at the request of the tax office or under an act tax audit, look in the Ready-made solution from ConsultantPlus.

How to issue a payment order to pay a fine on contributions

The option of filling out the payment order for the payment of a fine for contributions depends on who set the sanctions:

1. FTS due to late submission of reports;
2. FSS for late payment of unfortunate contributions.

Let's consider in more detail.

If the taxpayer failed to submit reports on contributions on time, then he will be subject to sanctions in the amount of 5% of the amount of contributions for each month of delay, but not more than 30% of this amount and not less than 1,000 rubles.

The algorithm for filling out a payment order for a fine is similar to the procedure established for tax penalties, with the exception of KBK. In 2019-2020, the following codes should be indicated:

In this case, the amount of the fine is 1 thousand rubles. should be distributed according to the BCC in proportion to tariffs (letter from the Federal Tax Service dated 05.05.2017 No. PA-4-11 / 8641):

1. in the Pension Fund of 733.33 rubles. (22/30 * 1000);
2. in FFOMS 170 rubles. (5.1 / 30 * 1000);
3. in the FSS 96.67 rubles. (2.9 / 30 * 1000).

The FSS also has the right to impose penalties for untimely delivery Form 4-FSS (5% of the amount of contributions, but not less than 1,000 rubles and not more than 30%) or for violation of the procedure for submitting the form (200 rubles).

The procedure for filling out the payment is slightly different from that established for tax penalties:

1. Fields 106 - 109 are not filled;
2. KBK - 393 1 02 02 050 07 3000 160

For information on how to fill out a payment order to pay a fine to the FIU, see the Ready-made solution from ConsultantPlus.

Outcomes

The rules for filling in the details of the payment order for the payment of fines are listed in Appendix 2 to the Order of the Ministry of Finance of the Russian Federation No. 107n. The payment for the payment of the fine must be filled in correctly, otherwise the bank may not accept it. And in case of errors in the details that are significant for crediting the payment, in the IFTS it may be classified as unclear.

If you doubt the correctness of filling in the details of the payment order, then remember that the Tax Code of the Russian Federation in clause 6 of Art. 32 ordered the tax authorities to provide all necessary information to fill in orders for the purpose of paying taxes, fees, penalties and fines. Therefore, you can request all the necessary information from your tax office.