Sample payment for state duty. Payment order for payment of state duty: sample. Where to indicate the UIN
Payment order for state duty - sample 2018-2019 can help with payment of this fee. What is state duty? Who should pay it and why? What are the features of filling out a payment form for state duty? We will consider the answers to these and other questions in the material below. We have also prepared for you a sample of filling out a payment form for payment of state duty and will provide it below.
Ask on our forum how to correctly transfer money to various “official” structures. For example, you can clarify how to fill out a payment form to pay a fine.
Why do we pay state duty?
State duty is a federal tax established by the Tax Code of the Russian Federation (Chapter 25.3 of the Tax Code of the Russian Federation). It is paid in case of contacting various bodies (state, municipal, etc.) for the commission of certain legally significant actions.
The type of BCC you indicate in the payment depends on what action is required. For convenience, we will present the main types of actions for which a duty is paid in a table and immediately present the BCC for payment.
|
Legally significant action |
State duty amount (for 2018-2019) |
BCC for state duty |
|
182 1 08 07010 01 1000 110 |
|
|
22,000 rub. - for organizations. 2,000 rub. — for “physicists” |
321 1 08 07020 01 1000 110 |
|
From 350 to 1,600 rubles. |
188 1 08 07141 01 1000 110 |
|
Court fees, including:
|
The amount of the fee depends on the type of appeal, the price of the claim and who the plaintiff (applicant) is - an organization or an individual |
182 1 08 01000 01 1000 110 182 1 08 03010 01 1000 110 182 1 08 03020 01 1000 110 182 1 08 02010 01 1000 110 |
Sample payment order for state fees to the arbitration court in 2018-2019
Let's look at the procedure for filling out a state duty payment using a conditional example.
Let’s say LLC “ICS” filed an application with the Federal Tax Service for the return of an overpayment of property tax in the amount of 90,000 rubles.
This material will help you fill out such an application. “Sample application for refund of overpaid tax” .
However, the inspection did not return the money within the prescribed period, and the company decided to appeal to the Moscow Arbitration Court with a statement declaring the inaction of the tax authorities illegal, as well as with a demand for the return of the overpayment in the specified amount and payment of interest in the amount of 990 rubles.
For information on how such percentages are calculated, read the article. “How to calculate interest on late tax refunds” .
Since in this case the appeal combines requirements of a property and non-property nature, ICS LLC will pay 2 state fees (subclause 1, clause 1, article 333.22 of the Tax Code of the Russian Federation):
- 3,000 rub. — for recognizing inaction as illegal (subclause 3, clause 1, article 333.21 of the Tax Code of the Russian Federation);
- RUB 3,640 (4% of 90,990 rubles) - on a property claim for the return of overpayments and interest (subclause 1, clause 1, article 333.21 of the Tax Code of the Russian Federation).
That is, the total amount payable will be 6,640 rubles.
When drawing up a payment order, ICS LLC:
- will indicate the payer status - 01;
- recipient - the Federal Tax Service for Moscow, indicating the Federal Tax Service Inspectorate at the location of the court (in this case, Federal Tax Service Inspectorate No. 26);
- KBK - 182 1 08 01000 01 1000 110;
- OKTMO - at the location of the court;
- basis of payment (field 106) - TP;
- in fields 107 “Tax period”, 108 “Document number” and 109 “Document date” will enter 0;
Read more about payment fields.
- in the purpose of payment it will explain what the claim is, to whom it is being brought and what its price is.
As a rule, you can find all the details for paying the state duty on the website of the court to which you want to apply. There you can also calculate the amount of state duty.
Find out how to pay the state duty through a representative in cash. .
Results
State duty is a budget payment, which is a fee for performing legally significant actions described in Chapter. 25.3 Tax Code of the Russian Federation. Its size depends on the type of specific action and is also given in Chapter. 25.3 Tax Code of the Russian Federation. A payment document for state duty is drawn up according to the rules of a regular tax payment, but using special BCC values (which vary depending on the type of legal action being paid). The content of the purpose of payment will also be excellent, which should indicate to whom, for what and for what amount the claim is being made.
Most citizens of the Russian Federation sooner or later have to fill out a payment order for state duty. In order for the payment to go through without errors, it is important to fill out the specified document correctly. This article will outline aspects that are worth paying attention to when creating a payment order for payment of state duty.
What is a payment order?
A payment order is a document in a prescribed form that regulates the account holder’s instructions to make non-cash transfers in favor of the recipient of funds.
The instruction has been sent to the bank that maintains the payer’s account. Funds are transferred from a deposit account. If for some reason the account does not have the required amount of money, but the agreement between the bank and the payer provides for an overdraft, the transfer will be carried out. This document must be drawn up and submitted to the bank for execution in electronic or paper form.
Individuals can also process payment orders without opening a bank account.
When submitting an order to the bank from an individual, the order can be drawn up in the form of an application, which must include the following information:
- payer details;
- details of the recipient of funds;
- bank details of the payer and recipient;
- amount of money;
- purpose or purpose of payment;
- other information established by the bank.
Based on the order, the bank employee generates a payment order.
When drawing up an order to the bank electronically, it is very important to correctly indicate the payer, recipient of the transfer, amount, and purpose of payment.
What is the state duty paid for?
According to Article 333.16, State duty is a fee collected from persons when applying to state bodies, local government bodies, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local government bodies, for the performance of legally significant actions in relation to these persons, with the exception of actions performed by consular offices of the Russian Federation.
In other words, payment of the state duty is made in:
- government agencies;
- local government bodies;
- other organs
- performing legally significant actions in relation to state duty payers.
Article 333.18 of the Tax Code of the Russian Federation provides an explanation of the reasons that are mandatory for paying the state duty:
- when contacting judicial authorities to submit a request, petition, application, statement of claim, administrative claim, complaint;
- when applying for notarial acts;
- when applying for the issuance of documents (their duplicates);
- when applying for an apostille.
Filling out a payment order for state fees
Most government agencies provide the opportunity to issue a payment order for state duty directly on their own websites.
A payment order for state duty can be generated using the service of the Federal Tax Service https://service.nalog.ru/gp2.do.
In general, when creating a payment order, you should be guided by the Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” (with amendments and additions) and the Order of the Russian Ministry of Finance dated November 12, 2013 No. 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”
| Filling stage | Explanation |
| Payment order number | The serial number of the document is indicated |
| Date of payment order | The date is indicated in the format DD.MM.YYYY |
| Payment type | “Urgent” – in this case, the transfer of funds will be carried out by means of urgent transfer. If the payment type remains blank, then such an order is classified as non-urgent using the appropriate means of transfer. |
| Status | 01 |
| Sum | Indicate the amount in words with a capital letter, while writing the words “rubles” and “kopecks” in full, but write the number of kopecks in numbers. Digital designation of the amount:
For example: seventeen thousand one hundred fifty rubles 17 kopecks (17150-17) |
| Payer |
|
| Recipient | See Payer, but the Recipient's details are entered |
| Type of operation | The payment is always coded 01 |
| Payment order | 5 |
| Code | 0 |
| KBK | KBK state duties |
| Basis of payment |
|
| Taxable period | 0 |
| Number (field 108) | 0 |
| Date (field 109) | 0 |
Sample of filling out a payment order for state duty
Notice Bank marks | Index doc.18209965171147669381 | (101) 13 | Form No. PD (tax) | |
| Full name MUKHINA MARIA MIKHAILOVNA | Address | |||
| TIN | Sum4000.00 | |||
| payee's bank Main Directorate of the Bank of Russia for the Central Federal District | BIC 044525000 | |||
| Account No. 00000000000000000000 | ||||
| Recipient | Account No. 40101810045250010041 | |||
| TIN 7733506810 | ||||
| checkpoint 773301001 | ||||
| KBK 18210807010011000110 | OKTMO 45373000 | |||
| (107) 05.11.2017 | ||||
| (106) TP | (110) | |||
| date | Signature | |||
Receipt Bank marks | Index doc.18209965171147669381 | (101) 13 | Form No. PD (tax) | |
| Full name MUKHINA MARIA MIKHAILOVNA | Address 119019, st. ARBAT, 1, KV. 1, MOSCOW | |||
| TIN | Sum4000.00 | |||
| payee's bank Main Directorate of the Bank of Russia for the Central Federal District | BIC 044525000 | |||
| Account No. 00000000000000000000 | ||||
| Recipient UFK for Moscow (MIFNS of Russia No. 46 for Moscow) | Account No. 40101810045250010041 | |||
| TIN 7733506810 | ||||
| checkpoint 773301001 | ||||
| KBK 18210807010011000110 | OKTMO 45373000 | |||
| (107) 05.11.2017 | ||||
| (106) TP | (110) | |||
| date | Signature | |||
Validity period of payment order for state duty
According to the payment order, the bank is obliged to transfer funds to the recipient within the deadlines established by law, but provided that other deadlines are not specified in the agreement concluded between the bank and the account holder.
In accordance with the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 No. 383-P the payment order is valid for 10 days from the day following the day the order was drawn up. It is during this period that the payment order must be submitted to the bank for its execution.
It is necessary to understand that we are talking about calendar days, including weekends and holidays.
If the validity period expires, you can go in two ways:
- change the date of the order;
- create a new payment.
It is clear that if a new payment order is generated, an unprocessed payment order will appear in the chronology, but this situation does not entail any punitive measures and is easily explained by the expiration of the document.
Errors in payment order for state duty
When generating a payment order, errors are often encountered that can have some consequences. In this article we will look at the most common mistakes:
| Error | What to do? |
| Error in amount | If the amount of transfers exceeds the required amount, then in this case several options are possible:
If the payment amount turns out to be less than required, in this case the payment is not taken into account. It is necessary to transfer the missing amount. |
| Invalid KBK code specified | The payment in this case will fall into the category of “unexplained payments”. The entrepreneur will need to write an application with the obligatory attachment of a paper copy of the payment order. |
Questions and answers
- We plan to file a claim in court. When is it necessary to pay the state duty?
Answer: According to paragraph 1, paragraph 1, Article 333.18 of the Tax Code of the Russian Federation, payment of the state duty is made before filing a statement of claim.
- How can I confirm payment of the state fee if I transferred funds to a notary?
Answer: In accordance with paragraph 3 of Art. 333.18 Tax Code The fact of payment of the state duty by the payer in cash is confirmed either by a receipt of the established form issued to the payer by the bank, or by a receipt issued to the payer by an official or the cash desk of the body to which the payment was made.
Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.
FILES
To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.
Payment code
Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.
Field 9- Account number. This refers to the payer's account number (20-digit combination).
Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.
Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.
Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19– payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.
Field 23– reserve. Leave it blank.
Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43– payer’s stamp. Placed only on a paper version of the document.
Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61– TIN of the recipient. Similar to paragraph 28.
Field 62– date of receipt at the bank. Fills the bank itself.
Field 71– write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.
Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.
Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.
Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).
Additional nuances
Typically, the payment form must be drawn up in 4 copies:
- The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
- The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
- 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
- The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.
arrears of VAT and penalties due to the unreasonable application of VAT deductions for unrealistic transactions.
Decision: The claim was rejected because the invoices contain false information, were signed by unidentified persons and do not reflect real financial and economic transactions with the counterparty, which did not have personnel, equipment, the turnover of funds on the account was of a transit nature, taxable
Circumstances: Disputed
By decision, the company was held liable in the form of a fine, it was asked to pay the amounts of arrears for VAT and income tax, fines, and penalties.Decision: The claim was denied, since the company sold real estate to an interdependent party, and it was established that he understated the proceeds from the sale of real estate.
Circumstances: By
As a result of the audit, decisions were made to refuse to bring the company to tax liability, to refuse VAT reimbursement for the purchase of a herbicide (bazagran), since VAT deductions for the transaction with the counterparty were inflated, and documents were presented that did not reflect real business transactions.Decision: The request was denied, since the tax authority
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