Purpose of payment: what to write? Rules for filling out payment documents

The procedure for filling out payment orders varies periodically, proceeding from the priorities of legislative regulation of financial relations. If an enterprise needs to send a payment to the bank for execution, its correct filling will play a crucial role in terms of the successful conduct of the financial transaction. What is the specificity of the regulatory legislation regarding the use of payment orders? When filling one of the key details - "Purpose of payment" - what should I specify?

New order of filling of payments: changes

To begin with, the specifics of the legislative regulation of financial legal relations in question.

Filling out a payment order is a procedure that, from 2014, is carried out under the new rules. The main changes in the procedure for working with the document in question are:

• In the ability to specify in the requisite 101 a greater number of values;
• In the need to fix the OCTMO code in field 105;
• In the appearance of some new values in the requisite 106;
• In the need to fill the field 108 in accordance with the new order;
• In the reduction of the list of payments in the field 110;
• In the appearance of a new props in the payment order, namely, "Code."

In many cases, the most difficult thing for a financier is filling in the details of the "Purpose of payment" in the payment. Let's consider how to enter in accordance with the established norms some information in this field.

Props "Purpose of payment": features of filling

So, our task is to correctly fill in the requisite "Purpose of payment". 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 specifying certain information in the requisite in question. But in the current standards, the main criterion is set, which the field in the payment order should correspond to: the total number of characters entered in it must not be more than 210.

In addition, when describing the requisite in question, information relating to:

• Directly to the specifics of payment;
• To goods, services;
• To the primary documents confirming certain legal relationships;
• To the VAT.

Also, filling out a payment order may require the indication of other information - in cases, if it is necessary from the point of view of the law or the contract. We will study what can be directly represented by the content of the props in question.

Content

It is important for us to understand what is most often reflected in the field "Purpose of payment". What to write in it, if we start from the practice of financial relations?

Most often this information includes information:

• Directly about the purpose of payment (in this case, the document can fix the essence of legal relationships - for example, the performance of work, the provision of services, the purchase of goods, payment of wages);
• About the basis of the transaction (for example, contract number, accounts on the basis of which the firm is calculated with the counterparty);
• On the actual results of legal relationships (for example, a list of goods delivered, services provided, work performed);
• About a variation of the transfer payment (it can be represented, for example, by a prepayment, or, a transaction after the delivery of goods or services).

Also in the requisite other necessary information is reflected - the one that is stipulated by the contract. For example, this may be the timing of settlements between partners, information for the correct identification of payment.

In addition, you must reflect the amount of VAT - the purpose of payment involves the inclusion of relevant information in the payment order. If the value-added tax is not paid by the firm, this fact is also reflected in the requisite in question. That is, you can write, for example, "without VAT". Note that when sending payment orders to the tax service, you do not need to include VAT information in the relevant document. The purpose of payment in this case is connected with the payment of taxes, and not with the participation of the firm in contractual legal relations.

It will be useful to study the specifics of filling the payment when transferring funds to the Federal Tax Service in detail.

Props "Purpose of payment": tax transfers

In case you need to make a tax transfer, what is the purpose of the payment? What to write in the appropriate props? The field in question, if the payment is to be filled in the FTS, must contain, first of all, information for the purpose of identifying the payment. The requisite, which is mentioned in the case of tax transfers, can include information about the taxpayer (that is, for example, the name of the company, the entrepreneur, the notary, the lawyer, the head of the peasant farm, the individual who pays the tax).

It should be noted that when filling out the payment orders in the tax presence in the document, the fields in which the required data are not specified are not allowed.

In case the payment is transferred to the Pension Fund, in the relevant requisite you can indicate that the transaction is intended for transfer to the insurance part of the pension, reflect the number of the payer in the FIU, as well as the reporting period for which the contribution is paid.

Let's return to the study of the specifics of the reflection of information in payment orders by commercial firms. It will be useful to consider what formulations can 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 "Purpose of Payment" details, it can be recorded that:

• The transaction is a payment for the work performed under such a contract, as well as an acceptance certificate (including VAT in a specified amount);
• Payment is a prepayment for such services rendered on such an account;
• Payment is carried out in order to replenish the account (in this case, VAT is not charged).

So, we have considered the specifics of information reflection in the most important requisite of the payment order - "Purpose of payment". What we write in it, we now know. However, the correct filling of the relevant requisite is not the sole task of the financier. He will also need to enter information in other requisites.

At the beginning of the article, we noted that since 2014 the financial regulator has introduced new rules for filling out payments. Consider the specifics of making certain information in the accounting documents, taking into account these innovations.

So, the rules for filling in requisite 101 have been changed. We will study how to enter information into it according to the updated norms. We agree that the payment is filled in order to pay the tax.

Filling out the tax payment: props 101

As we noted above, the requisite in question can be filled in after the introduction of new regulatory legal acts with a larger choice of possible parameters than before. Props 101 is needed to indicate the status of the payer - for example, the legal entity transferring the tax to the budget.

In the new payments, you can select the values in the considered requisite from the list represented by 26 points (while previously there were 20 of them). But many of the corresponding values remain the same. For example, if the purpose of payment is taxes, then in the requisite in question it is necessary to fix the code 01 or 02.

If we talk about new values that can be put in this field - to those are codes 21 and 22. They correspond to the status of taxpayers who are included in consolidated groups.

It can be noted that when transferring insurance contributions to the budget, it is necessary to put the code 08 in the requisite 101.

Requisite 105

The next notable requisite in the payment order is 105. The main nuance here is the indication of OCMA code instead of OKATO earlier. At the same time, it is necessary to indicate the OCTM code of the particular municipal entity on the territory of which the income is derived, on the basis of which the tax is paid.

If the transfer to the budget is based on the information on the tax return, then in the field under consideration the OCTMO code must be recorded, which corresponds to this information. It is desirable to clarify the code in question directly to the Federal Tax Service.

Requisite 106

The next most important payment requisite is 106. It should include data that allows you to determine the basis for payment. In accordance with the new regulations, the relevant requisites can be reflected in the payment using values such as:

• IN (if it is a matter of paying an investment tax loan),
• TL (if the debt of an economic entity is being repaid by some third person),
• RK (if debt is paid, as provided for by the register of creditors),
• ZT (if the current debt is paid).

Rules for filling in the payment: props 108

Considering one or another example of filling out a payment order, many financiers pay special attention to the requisite 108. Its significance lies in the fact that the number of the document on which the payment is made is fixed in the corresponding field. The new rules established by the regulator suggest that if the status of the payer is different from 03, 16, 19 or 20, then the document that is the basis for payment must have a number that:

• Starts with DE, and also includes the last 7 digits of the customs declaration;
• Has a beginning in the form of a combination of letters of PO, and also includes the number of the receipt warrant, which is also issued by the FCS;
• Begins with CT, and also contains the last 7 digits of the declaration;
• Has a beginning in the form of a combination of letters ID, and also includes the number of the document classified as executive;
• Begins with the IP, and also contains the number of the instruction, which is collection;
• Has a beginning in the form of a combination of letters TU, and also includes the number of the requirement related to the transfer of customs payments ;
• Begins with the database, and also contains the details of the FCS economic document;
• Has a beginning in the form of a combination of letters IN, and also contains the requisites of the document used for encashment;
• Begins with the KP, and also includes the details of the agreement on interaction with large taxpayers.

New in payment: props 22

In accordance with legislative innovations, in payments in 2014 a new field appeared - 22. It prescribes the UIN, or the unique identifier of the charge. In essence, this is the code of destination of payment, which the bank that receives the document transfers to the information system that is maintained by the competent state bodies. You can learn UIN by contacting the Federal Tax Service or in an extra-budgetary fund. The corresponding identifier consists of 23 characters. Of these, the first 3 is the abbreviation of the UIN. Signs 4 through 23 in the document will correspond directly to the charge identifier.

Filling by the new rules: what to look for?

What should be paid attention to the financier by filling out a sample of the receipt for which new legislative requirements are established?

For example, experts recommend paying attention to such a requirement that the BCF or the budget classification code should be indicated only 1 in a single payment.

Another nuance: if the financier does not know exactly what value to fix in the payment order fields 106-110, then the document must indicate 0.

It will be useful to consider how a concrete 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 the introduction of changes in them. Consider it.

Change of payment order: nuances

First of all, we note that changing the purpose of payment as an economic transaction is not regulated at the level of federal regulations - such as, in particular, the Civil Code of Russia. However, this procedure can be regulated by various by-laws. For example, such legal relations are in the jurisdiction of the RF Central Bank Regulation No. 383-P, adopted on 19.06.2012.

Also of great importance in this case is the judicial practice. In accordance with it, there are 3 main positions of judges who considered tax disputes and made decisions in terms of such procedure as changing the purpose of payment in a settlement document.

First, there is an opinion that the subject, transferring money, and their beneficiary have the right to adjust the purpose of payment in accordance with the agreement.

Secondly, the judges can come to the conclusion that the payer has the right to correct the corresponding requisite without any additional conditions.

Thirdly, arbitration can decide that the field in question in the payment can not be changed.

Let's consider these 3 positions in more detail.

Arbitrage position on the adjustment of payments: change of the field by agreement

So, in accordance with the first position, the parties to legal relations - the payer and the payee, can agree on changing certain details.

Judges holding this position believe that banks should not interfere in the legal relationships of clients. If the parties to the transaction have mutual claims, then, in the opinion of the arbitration tribunals, they should be resolved without the participation of a credit and financial organization. Exception - if this or that problem arose due to a shortage on the part of the bank.

In the opinion of the judges, the purpose of the payment - as the requisite of the settlement document, is fixed in order to correctly identify the listed funds with the recipient, and in case this can be difficult due to errors in the document, the legal relations participants should be able to change the corresponding field of the document.

Change the field at any time

There is a position of judges, according to which clarification of the purpose of payment can be made at any time by the payer. What is the argument of arbitration in this case?

According to the judges, the person who transfers money through the relevant 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" details. Since banks should not interfere in the legal relationship of customers - in fact, in this sense, the thesis that we discussed above repeats, the payer should be considered, as the judges believe, as the sole eligible subject in adjusting the billing requisites.

In addition, arbitration refers to Art. 209 Civil Code, according to which the owner of a property has the right to commit against him any actions that comply with the norms of law. In this sense, the payer has the right to dispose of the funds at his own discretion. If he received an account for which payment should be made, the purpose of payment - as the payment props, is one of the tools for the owner to realize the established civil rights. If a person can not, if necessary, adjust this field in the payment, he will not be able to ensure the correct transfer of funds in accordance with their own wishes. And this can be seen as a violation of his civil rights.

Purpose of payment - transfer, or, for example, transfer to a counterparty for goods or services delivered, is, therefore, an option that is important from the point of view of the citizen's realization of those rights guaranteed by the Civil Code of the Russian Federation.

Prohibition of changing the field

Another point of view of the courts is that no subject of legal relations can perform the adjustment of the field "Purpose of payment".

In the opinion of arbitration, the payment order is a document belonging 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 a contract between partners. Once a signed contract, as well as a certified payment order that is sent to the bank and accepted for execution, shall not be subject to revision in cases if it is not predetermined by the provisions of any law or by virtue of a court decision. However, by applying to arbitration, company representatives may initiate consideration of the possibility of correcting the requisite in question.

Summary

So, we have considered how to write the purpose of payment in a bank settlement document, what to look for. New regulations, which regulate the introduction of relevant information in the payment, have been used since 2014. The provisions of these sources also require careful consideration of filling in other important details - in particular, from 106 to 110. The rules for filling in these fields have also been updated.

In a number of cases, the payment firm may need to adjust the "Purpose of payment" requisite. At the level of federal legislation, this procedure is regulated, according to experts, rather superficially, here judicial practice can be of decisive importance.

Arbitrage, considering the example of filling out a payment order within the framework of various disputes, come to different conclusions regarding the change of the corresponding requisite. There is a version that it can be made by the payer and the payee by agreement. Some courts, considering one or another example of a payment order, believe that the payer can correct the field "Purpose of payment" unilaterally. There is a point of view of arbitration, according to which the payment can not be corrected from the moment it is transferred for execution to the bank.