The Ministry of Finance changes rules of registration of payment orders

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payment order, the payment order on payment of tax, payment system for payment of contribution, payment of insurance premiums, filling out a payment order in 2017, a change of filling of payment order in 2017, the payment order for the payment of contributions 2017

06 of September. From 1 of January 2017, companies and individual entrepreneurs will be required to fill out payment orders for taxes and contributions to extra-budgetary funds in new ways. To repay the debt of a legal entity or entrepreneur will be able representative. These and other innovations provides the draft amendments prepared by the Ministry of Finance of the Russian Federation.

What will change

From 1 of January 2017, premiums will administer the Federal tax service. In addition to the contributions for compulsory social insurance against accidents at work and occupational diseases. Therefore, from 1 January 2017 payment order on contributions will need to fill out as well as on taxes.

payment order, the payment order on payment of tax, payment system for payment of contribution, payment of insurance premiums, filling out a payment order in 2017, a change of filling of payment order in 2017, the payment order for the payment of contributions 2017

The payer status is "01" - similar to the tax payments (excluding tax on income of physical persons where a legal person acts as agent). In the "Payee" you will need to specify the tax authority that applies to the payer. In the field "reason for payment" (field 106) is a two – digit payment code. For insurance premiums it is still not approved. To existing codes already added new:

  • DK – customs Declaration;
  • PC – customs receipt on payment of the fee;
  • TC – the requirement about payment of customs duties;
  • KK – adjustment Declaration.

Fee for someone

payment order, the payment order on payment of tax, payment system for payment of contribution, payment of insurance premiums, filling out a payment order in 2017, a change of filling of payment order in 2017, the payment order for the payment of contributions 2017

From 1 January 2017 all contributions and taxes for the company or individual entrepreneur will be able to pay third party representatives by proxy. For the Status field of the payer" (box 101) will be introduced additional codes:

  • "28" - the legal representative of the taxpayer;
  • "29" - other legal entities;
  • "30" - other individuals.

While the INN and KPP of the payer indicated in the payment retained of the person for whom the payment is made. In the "Payer" shows the identity of the representative, and in brackets the person who paid the tax or fee.

The field "OKATO" (box 105) the payment order is the eight-digit code corresponding to the municipality, 11-digit codes will not be indicated.

Author: Anzhelika Zimina

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