Order of the Ministry of Finance 148n dated September 23 15. Indication of information identifying the payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities

Appendix No. 1. Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for the payment of payments to the budget system of the Russian Federation Appendix No. 2. Rules for indicating information identifying the payment in orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, administered by tax authorities Appendix No. 3. Rules for indicating information identifying a payment in orders for the transfer of funds for customs and other payments administered by customs authorities Appendix No. 4. Rules for indicating information identifying payment, in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities) Appendix No. 5. Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation

Order of the Ministry of Finance of Russia dated November 12, 2013 N 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"

With changes and additions from:

In accordance with paragraph 7 of Article 45 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2013, N 44, Art. 5646; 2016, N 49, Art. 6844), Regulations of the Bank of Russia dated 19 June 2012 N 383-P "On the rules for transferring funds" (registered by the Ministry of Justice of the Russian Federation on June 22, 2012, registration N 24667; Bulletin of the Bank of Russia, 2012, N 34) (as amended by the Directive of the Bank of Russia dated 07/15/2013 N 3025-U "On amendments to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for transferring funds", registered by the Ministry of Justice of the Russian Federation on 08/14/2013, registration N 29387; Instruction of the Bank of Russia dated 04/29/2014 N 3248-U “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 05/19/2014, 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) (hereinafter referred to as Bank of Russia Regulation N 383-P), based on the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258, N 4908, N 23, N 52, N 32, N 4901; , N 45, art. 5491; 2008, no. 411, no. 5337; 378, N 6, art. 738, N 8, art. 973, N 11, art. 1312, N 26, art. 3212, N 31, art. 3954; 2010, N 5, art. 531; N 9, art. 967; N 11, art. 1224; N 26, art. 3350; N 38, art. 4844; 2011, N 1, art. 238; N 3, art. 544; N 4, art. 609; N 10, art. 1415; N 12, art. 1639; N 14, Art. 1935; N 36, art. 5148; N 43, art. 6076; N 46, art. 6522; 2012, N 20, art. 2562; N 25, art. 3373; N 44, Art. 6027; N 49, Art. 6881; N 52, art. 7516; 2013, N 5, art. 411, N 20, art. 2488; N 36, art. 4578; N 45, art. 5822; 2014, N 8, art. 814; N 12, art. 1296; N 15, art. 1755; N 26, art. 3561; N 36, art. 4869; N 40, art. 5426; N 46, art. 6355; N 49, Art. 6955; 2015, N 2, art. 491; N 5, art. 838; N 31, art. 4693; N 38, art. 5286; N 40, art. 5564; 2016, N 2, art. 325; N 17, art. 2399; N 28, art. 4741; N 47, art. 6654; 2017, N 12, art. 1732) and in order to improve the automated procedures for processing information contained in orders for the transfer of funds to pay payments to the budget system of the Russian Federation, as well as payments for state and municipal services and services by Federal Treasury authorities, budget revenue administrators, state (municipal) institutions , which are necessary and mandatory for the provision of state and municipal services, I order:

1. Approve:

Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (Appendix No. 1 to this order);

Rules for indicating information identifying a payment in orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, administered by tax authorities (Appendix No. 2 to this order);

Rules for indicating information identifying the payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities (Appendix No. 3 to this order);

Rules for indicating information identifying a payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (with the exception of taxes, fees for the performance of legally significant actions by tax authorities, insurance premiums, other payments administered by tax authorities, and customs and other payments administered by customs authorities) (Appendix No. 4 to this order);

Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation (Appendix No. 5 to this order).

2. Formation of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, as well as provision of payers, including participants in foreign economic activity, with the information necessary for filling out the details of the order for the transfer of funds for payment of payments to the budget system of the Russian Federation by revenue administrators budgets, state (municipal) institutions, is carried out in accordance with the Rules approved by this order.

3. Administrators of budget revenues, state (municipal) institutions, credit organizations (branches of credit organizations), payment agents, federal postal organizations - drafters of orders for the transfer of funds of individuals for payment of payments to the budget system of the Russian Federation indicate information in the details of orders for transfer of funds of individuals for payment of payments to the budget system of the Russian Federation in accordance with the Rules approved by this order.

4. The author of the order for the transfer of funds to pay payments from individuals to the budget system of the Russian Federation, including for state and municipal services, indicates a unique accrual identifier, identifier of information about the individual, provided for by order of the Federal Treasury of November 30, 2012 N 19n “On approval of the Procedure for maintaining a state information system on state and municipal payments” (registered by the Ministry of Justice of the Russian Federation on December 25, 2012, registration N 26329; Bulletin of normative acts of federal executive bodies, 2013, N 1), in the corresponding details of the order of the physical persons regarding the transfer of funds.

Credit organizations, payment agents, federal postal service organizations when drawing up payment orders for the total amount of orders accepted for execution from individuals to transfer funds to pay payments (except for customs payments) to the budget system of the Russian Federation, including for state and municipal services, information on which is indicated in the register in accordance with Bank of Russia Regulation No. 384-P dated June 29, 2012 “On the payment system of the Bank of Russia” (registered by the Ministry of Justice of the Russian Federation on July 4, 2012, registration No. 24797; Bulletin of the Bank of Russia , 2012, N 36) (as amended by the Directive of the Bank of Russia dated March 15, 2013 N 2981-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 April 19, 2013, registration N 28207; By the Bank of Russia’s Directive dated October 25, 2013 N 3079-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 Justice of the Russian Federation November 20, 2013, registration N 30408; By Directive 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 Regulation 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 09.12.2015, registration N 40044 ; Instruction of the Bank of Russia dated November 17, 2016 N 4199-U "On amendments to Bank of Russia Regulations 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)) (hereinafter referred to as a payment order for the total amount with the register), indicate information in the payment order for the total amount in accordance with Bank of Russia Regulation N 383-P, while the status “15” is indicated in detail “101” of the payment order, information from orders of individuals persons, including a unique accrual identifier, an identifier of information about an individual, is indicated in the relevant details of the register generated for the payment order for the total amount with the register.

5. The rules approved by this order are applied when drawing up orders for the transfer of funds in payment of state and municipal services provided for by Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services” (Collection of Legislation of the Russian Federation , 2010, Art. 4179; Art. 2038; Art. 3880; Art. 4291; ; 2012, Art. 4322; Art. 1651; Art. 3480; Art. , Art. 6961, Art. 26, Art. 4264, Art. 72; , N 7, Art. 916; N 27, Art. 4294; Art. 7482, N 1, Art. 12), to accounts opened, including hereinafter - to the bodies of the Federal Treasury) and financial bodies in the Bank of Russia.

6. Information in the details “Payer”, “Recipient”, “Purpose of payment” and other information provided for by this order in the details of orders, the forms of which are provided for by Bank of Russia Regulation N 383-P, must be indicated taking into account the maximum number of characters established for these details Appendix No. 11 to Bank of Russia Regulation No. 383-P.

7. Recognize as invalid the orders of the Ministry of Finance of the Russian Federation:

dated November 24, 2004 N 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” (registered by the Ministry of Justice of the Russian Federation on December 14, 2004, registration N 6187; Bulletin of regulatory acts of federal executive authorities, 2004, N 51);

dated October 1, 2009 N 102n "On amendments to the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 N 106n "On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation" (registered by the Ministry of Justice of the Russian Federation on November 6, 2009, registration N 15185; Rossiyskaya Gazeta, 2009, November 13);

dated December 30, 2010 N 197n "On amendments to the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 N 106n "On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation" (registered by the Ministry of Justice of the Russian Federation on March 11, 2011, registration N 20070; Rossiyskaya Gazeta, 2011, March 30).

8. This order comes into force in accordance with the established procedure for the “Code” requisite, intended to indicate a unique payment identifier, which comes into force on March 31, 2014.

Until March 31, 2014, in orders for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, in the details “Purpose of payment” a unique accrual identifier or index of the document from the notice of an individual filled out for the tax payer by the tax authority is indicated ( hereinafter - a unique accrual identifier), text information provided for by Bank of Russia Regulation N 383-P, as well as other information necessary to identify the payment.

The unique accrual identifier is indicated first in the "Payment purpose" detail and consists of 23 characters: the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique accrual identifier.

To highlight information about a unique accrual identifier, the “///” sign is used after the unique accrual identifier.

For example: "UIN12345678901234567890///".

9. Control over the implementation of this order is assigned to the First Deputy Minister of Finance of the Russian Federation T.G. Nesterenko.

New rules have been developed for indicating information in the details of orders for transferring payments to the budget system. It seems important to highlight a number of the following innovations.

The list of payment types when paying taxes has been shortened. These are only penalties and interest. When transferring a tax (fee), including an advance payment, contribution, tax sanctions, administrative and other fines, and other amounts, “0” is indicated in detail 110 of the order.

A new attribute "Code" is introduced. It is necessary to reflect the unique accrual identifier (UIN). The requirement to indicate it applies to transfer orders, the forms of which are established by Bank of Russia Regulation No. 383-P. The rules on details will come into force on March 31, 2014. Before this date, the UIN must be included in the “Purpose of payment” details.

The values ​​of detail 106 have been added. These are the grounds for payment. Included are "IN" - repayment of investment tax credit; "TL" - repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor-unitary enterprise or a third party of debt during bankruptcy; “PB” - repayment of debt by the debtor during the procedures applied in a bankruptcy case; “ZT” - repayment of current debt during these procedures.

The procedure for indicating information in orders for transferring funds to pay insurance premiums has been regulated. The rules for the consolidated group of taxpayers are fixed.

The previously approved rules, taking into account the changes, were declared invalid.

The order comes into force on January 1, 2014, with the exception of certain provisions for which other deadlines are provided.

Order of the Ministry of Finance of Russia dated November 12, 2013 N 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”

Registration N 30913

This order comes into force in the prescribed manner, with the exception of the provisions on indicating in the order for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, a unique accrual identifier (UIN) in the details of the Ministry of Finance of Russia dated October 30, 2014 N 126n

As amended by Orders of the Ministry of Finance of Russia dated October 30, 2014 N 126n, dated September 23, 2015 N 148n

together with the “Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for the payment of payments to the budget system of the Russian Federation”, “Rules for indicating information identifying the payment in orders for the transfer of funds for the payment of taxes, fees and other payments into the budget system of the Russian Federation, administered by tax authorities", "Rules for indicating information identifying a payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities", "Rules for indicating information identifying a payment in orders for transferring funds funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)", "Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation"

ConsultantPlus: note.

Beginning of the edition - Beginning of the edition - 03/28/2016.

Other documents on request: Payment of taxes, contributions, fees Sections of taxation

Income type code provides the following groups:

• 1 - tax and non-tax revenues;
• 2 - gratuitous receipts.

To the group Income the following are included subgroups:

• 01 - taxes on profits, income;
• 02
• 03 - taxes on goods (work, services) sold on the territory of the Russian Federation;
• 04 - taxes on goods imported into the territory of the Russian Federation;
• 05 - taxes on total income;
• 06 - property taxes;
• 07 - taxes, fees and regular payments for the use of natural resources;
• 08 - National tax;
• 09 - debt and recalculations for canceled taxes, fees and other obligatory payments;
• 10 - income from foreign economic activity;
• 11 - income from the use of state and municipal property;
• 12 - payments for the use of natural resources;
• 13 - income from the provision of paid services and compensation of state costs;
• 14 - income from the sale of tangible and intangible assets;
• 15 - administrative fees and charges;
• 16 - fines, sanctions, damages;
• 17 - other non-tax income.

Appendix No. 2
to the order of the Ministry of Finance of the Russian Federation
dated November 12, 2013 No. 107n

RULES FOR INDICATING INFORMATION IDENTIFYING THE PAYMENT IN ORDERS FOR THE TRANSFER OF MONEY FOR PAYMENT OF TAXES, FEES AND OTHER PAYMENTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION ADMINISTRATED BY THE TAX AUTHORITIES
(as amended on 04/05/2017 No. 58n)

2. These Rules apply to:
taxpayers and payers of fees, insurance premiums and other payments, tax agents, tax authorities, legal and authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons fulfilling, in accordance with the legislation of the Russian Federation, the payer’s obligation to make payments to the budget system of the Russian Federation;
territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) when drawing up orders for the transfer of funds to the account of the Federal Treasury body from other accounts opened by the Federal Treasury bodies, including:
- when they transfer funds to the account of the Federal Treasury on behalf of participants in the budget process, legal entities (their separate divisions) who are not recipients of budget funds in accordance with the budget legislation of the Russian Federation (hereinafter referred to as non-participants in the budget process), who, in accordance with the legislation of the Russian Federation, personal accounts are opened in the prescribed manner with the Federal Treasury;
- when drawing up orders for the transfer of funds on behalf of the territorial bodies of the Federal Bailiff Service to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees, insurance premiums and other payments at the expense of funds collected from him in the course of enforcement actions;
financial authorities of the constituent entities of the Russian Federation and financial authorities of municipalities (hereinafter - financial authorities) when drawing up orders for the transfer of funds from the accounts of financial authorities to the account of the Federal Treasury on behalf of participants in the budget process and non-participants in the budget process, to whom, in accordance with the legislation of the Russian Federation, open the procedure for personal accounts with a financial authority;
credit organizations (branches of credit organizations) when drawing up orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments accepted from payers - individuals;
organizing federal postal services when drawing up orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments accepted from payers - individuals;
organizations and their branches (hereinafter referred to as organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of a debtor - an individual to pay off debts on taxes, fees, insurance premiums and other payments on the basis of an executive order document sent to the organization in the prescribed manner.

3. An order to transfer funds is drawn up using only one KBK code.
In one order for the transfer of funds according to one budget classification code of the Russian Federation, only one value of the basis of payment, indicated in accordance with paragraph 7 of these Rules, can be filled in.

4 . If an order for the transfer of funds is indicated in detail “101” in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation, one of the statuses “09” - “13” and the simultaneous absence of a unique accrual identifier in the “Code” detail of the order to transfer funds, indicating the value of the TIN of the payer - an individual in the payer’s “TIN” detail is mandatory.
When drawing up an order for the transfer of funds for the payment of taxes, fees, insurance premiums, and other payments, information is indicated in details “104” - “109” and “Code” in the manner established, respectively, by paragraphs 5 - 12 of these Rules.
If it is impossible to indicate a specific value of the indicator in the details “106” - “109” and “Code” of the order for the transfer of funds, zero “0” is indicated.

Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

Information about the unique accrual identifier, as well as the information specified in details “106” - “109”, “Purpose of payment” of the order of the payer - an individual to transfer funds to the budget system of the Russian Federation, is indicated in the corresponding details of the register generated for the payment order for the total amount with the register, in accordance with the Regulations of the Bank of Russia Regulations of the Bank of Russia No. 384-P.

Credit organizations (branches of credit organizations) when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, in details "104", "105" and "107" of the order for the transfer of funds indicate the corresponding values ​​from the order for the transfer of funds, the funds for which are not credited to the recipient, and in the details “106”, “110” and “Code” of the order for the transfer of funds indicate zero (“0”).

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

In the case of drawing up an order for the transfer of funds by a legal, authorized representative or other person acting as a payer - an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise, an individual paying payments to the budget system Russian Federation, in the details “Purpose of payment” of the register generated for a payment order for the total amount with the register, information is indicated in accordance with the procedure provided for in subclause 7 of clause 13 of these Rules.

Credit organizations (branches of credit organizations), when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, indicate in the details of the order for the transfer of funds:
in detail "101" - in accordance with the Rules for indicating information identifying the person or body that issued the order to transfer funds to pay payments to the budget system of the Russian Federation, status indicator "27";

in the details “104”, “105”, “107” and “Code” - the corresponding values ​​from the order for the transfer of funds, the funds for which are not credited to the recipient;

in the attribute "106" - zero ("0").

5 . In the props" 104 " the order for the transfer of funds indicates the value of the BCC in accordance with the legislation of the Russian Federation, consisting of 20 characters (digits), while all the BCC signs cannot simultaneously take the value zero ("0").

6. In the props" 105 " the order for the transfer of funds indicates the value of the code assigned to the territory of the municipal formation (inter-settlement territory) in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter - OKTMO), and consisting of 8 characters (digits), with all characters (digits) of the OKTMO code at the same time cannot take the value zero ("0"). In this case, the OKTMO code of the territory in which funds from paying taxes, fees, insurance premiums and other payments are mobilized is indicated. When making a tax payment based on a tax return (calculation) in the details ". 105" indicates the OKTMO code in accordance with the tax return (calculation).

If the value zero (“0”) is indicated in detail “106” of the order to transfer funds, tax authorities, if it is impossible to clearly identify the payment, independently attribute the received funds to one of the above payment grounds, guided by the legislation on taxes and fees.

8 . In the props" 107 " the order for the transfer of funds indicates the value of the tax period indicator, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (".").

The indicator is used to indicate the frequency of payment of a tax payment or a specific date for payment of a tax payment established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annually or annually.

The first two digits of the tax period indicator are intended to determine the frequency of tax payments established by the legislation on taxes and fees, which is indicated as follows:
"MS" - monthly payments;
"Q" - quarterly payments;
"PL" - semi-annual payments;
"GD" - annual payments.

In the 4th and 5th digits of the tax period indicator, the month number of the current reporting year is indicated for monthly payments, the quarter number for quarterly payments, and the half-year number for semi-annual payments.

The month number can take values ​​from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02.

In the 3rd and 6th digits of the tax period indicator, a dot (".") is used as a separator.

The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled with zeros (“0”). If the legislation on taxes and fees for the annual payment provides for more than one deadline for payment of the tax payment and specific dates for payment of the tax (fee) are established for each deadline, then these dates are indicated in the tax period indicator.

Samples of filling out the tax period indicator:
"MS.02.2013"; "KV.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".

The tax period is indicated for payments of the current year, as well as in the event of an independent discovery of an error in a previously submitted declaration and voluntary payment of additional tax (levy) for the expired tax period in the absence of a requirement from the tax authority to pay taxes (levies). The tax period indicator should indicate the tax period for which the tax payment or additional payment is made.

When repaying deferred, installment, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit in the tax period in in the “day.month.year” format, a specific date is indicated, for example: “09/05/2013”, which is interconnected with the indicator of the basis of payment (clause 7 of these Rules) and can indicate, if the indicator of the basis of payment has the value:
"TR" - the payment deadline established in the tax authority's request for the payment of taxes (fees);
"RS" - the date of payment of part of the installment amount of tax in accordance with the established installment schedule;
"FROM" - date of completion of the deferment;
"RT" - the date of payment of part of the restructured debt in accordance with the restructuring schedule;
"PB" - the date of completion of the procedure applied in the bankruptcy case;
"PR" - date of completion of the suspension of collection;
"IN" - the date of payment of part of the investment tax credit.

In the case of making a payment to repay a debt under an audit report ("AP") or an executive document ("AP"), zero ("0") is indicated in the tax period indicator,

In case of early payment of the tax payment by the payer, the tax period indicator shall indicate the first upcoming tax period for which the tax (fee) must be paid.

9 . In the props" 108 " the order for the transfer of funds indicates the number of the document, which is the basis for the payment and can take the following form:
"TR" - number of the tax authority's request for payment of tax (fee, insurance premiums);
"RS" - number of the decision on installment plan;
"FROM" - number of the decision on deferment;
"RT" - number of the decision on restructuring;
"PB" - number of the case or material considered by the arbitration court;
"PR" - number of the decision to suspend collection;
"AP" - the number of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
"AR" - the number of the enforcement document and the enforcement proceedings initiated on the basis of it;
"IN" - number of the decision on granting an investment tax credit;
"TL" - the number of the arbitration court's ruling on the satisfaction of the statement of intention to pay off the claims against the debtor.

When indicating the number of the corresponding document, the “No” sign is not affixed.

When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions) (the payment basis indicator has the value “TP” or “ZD”) in the indicator document number is indicated zero (“0”).

When drawing up an order to transfer funds to pay tax payments, insurance premiums of a payer - an individual - a bank client (account holder) on the basis of a tax return (calculation), zero ("0") is indicated in detail "108".

When a credit organization (branch of a credit organization) draws up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, the number of the order for the transfer of funds is indicated in detail "108" of the order for the transfer of funds funds for which the funds have not been credited to the recipient.

10 . In the props" 109 " the order for the transfer of funds indicates the value of the date of the payment basis document, which consists of 10 characters: the first two characters indicate the calendar day (can take values ​​from 01 to 31), the 4th and 5th characters - the month (values ​​from 01 to 31 12), the 7th to 10th characters indicate the year; in the 3rd and 6th characters a dot (".") is used as a separator.
At the same time, for payments of the current year (the value of the payment basis indicator is equal to “TP”), the document date indicator indicates the date of the tax return (calculation) submitted to the tax authority, namely the date of signing of the declaration (calculation) by the taxpayer (authorized person).
In the case of voluntary repayment of debt for expired tax (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions) (the value of the payment basis indicator is “ZD”), zero (“0”) is indicated in the document date indicator.

For payments for which payment is made in accordance with the tax authority’s requirement to pay taxes (fees, insurance contributions) (the value of the payment basis indicator is “TR”), the date of the requirement is indicated in the document date indicator.

When repaying deferred, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees, insurance contributions) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit, when paying the results of tax audits, as well as when paying off debt on the basis of executive documents, the date of the document is indicated in the indicator of the date of the document, if the indicator of the basis for payment has the value:

"TR" - the date of the tax authority's demand for payment of tax (fees, insurance contributions);
"RS" - date of the decision on installment plan;
"FROM" - date of the decision to defer;
"RT" - date of the decision on restructuring;
"PB" - the date the arbitration court made a decision to introduce bankruptcy proceedings;
"PR" - date of the decision to suspend collection;
"AP" - the date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
"AR" - the date of the writ of execution and the enforcement proceedings initiated on its basis;
"IN" - the date of the decision to provide an investment tax credit;
"TL" - the date of the arbitration court's decision to satisfy the statement of intention to pay off the claims against the debtor.

When a payer - an individual - a bank client (account holder) draws up an order to transfer funds to pay tax payments, insurance premiums on the basis of a tax return (calculation), the date of submission of the tax return (calculation) to the tax authority is indicated in detail "109" or when sending a tax return by mail - the date of sending the postal item.

When a credit organization (branch of a credit organization) draws up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, the date of the order for the transfer of funds is indicated in detail "109" of the order for the transfer of funds funds for which funds have not been credited to the recipient.

RULES FOR COMPLETING fields 104-110, 22 (code), 24 (payment purpose) ORDER 107n

If there is no unique accrual identifier in the “Code” detail of the order to transfer funds, the value zero (“0”) is indicated.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

13 . 13. The “Purpose of payment” details of the order for the transfer of funds indicate additional information necessary to identify the purpose of the payment, in accordance with Bank of Russia Regulation N 383-P and this Procedure:

1) bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when repaying the debt of the payer of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, at the expense of funds collected from it in the course of carrying out enforcement actions, in the details “Purpose of payment” indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of the individual entrepreneur and in brackets - “IP”; surname, name, patronymic (if any) of the notary engaged in private practice, and in brackets - “notary”; surname, name, patronymic (if any) of the lawyer who established the law office, and in brackets - “lawyer”; surname, name, patronymic (if any) of the head of the peasant (farm) enterprise and in brackets - “peasant farm”; or the surname, first name, patronymic (if any) and the registration address at the place of residence or the registration address at the place of residence (if the individual does not have a place of residence) of another individual whose obligation to pay taxes, fees, insurance contributions, other payments in the budget system of the Russian Federation is executed (forced execution), the date of the court decision and the number of the writ of execution;

2) organization of federal postal services when drawing up orders for the transfer of funds without opening an account, accepted from legal and authorized representatives or other persons fulfilling the payer’s obligation to pay tax payments, insurance contributions and other payments to the budget system of the Russian Federation, for each payment in The details "Purpose of payment" indicate:

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if available) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer” - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for other individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence) ). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

3) organizations when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from the wages (income) of the debtor - an individual to pay off debts on taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, on the basis of an executive document sent to the organization in the prescribed manner, in the details "Purpose of payment" indicate information about the debtor - an individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the registration address at the place of residence or the registration address at the place stay (if the individual does not have a place of residence); date of the court decision and number of the writ of execution; other information about the payer established by the legislation of the Russian Federation;

4) authorized representatives who, in accordance with the legislation on taxes and fees, fulfill the payer’s obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details “Purpose of payment”:

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if available) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer” - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

5) legal representatives and other persons fulfilling, in accordance with the legislation on taxes and fees, the payer’s obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details “Purpose of payment” :
TIN and KPP of the person (for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, individuals only TIN) making the payment. This information is indicated first in the “Purpose of payment” details. To separate information about TIN and KPP, the sign “//” is used. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if available) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer” - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) . To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

6) credit organizations when drawing up orders for the transfer of funds without opening an account, accepted from legal and authorized representatives or other persons fulfilling the payer’s obligation to pay taxes, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the details " Purpose of payment" indicate:
TIN of the individual making the payment. This information is indicated first in the “Purpose of payment” details of the order for the transfer of funds. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
the name of the taxpayer, payer of fees, insurance premiums and other payments to the budget system of the Russian Federation, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice, - surname, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - surname, first name, patronymic (if available) and in brackets - “lawyer”; ) farms - last name, first name, patronymic (if any) and in brackets - "peasant farm"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (if lack of place of residence)). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;

7) credit institutions, when compiling a register formed for a payment order for the same amount as the register on the basis of an order for the transfer of funds generated by a legal, authorized representative or other person, indicate in the “Purpose of payment” detail:
TIN of the individual making the payment. This information is indicated first in the “Purpose of payment” details of the register generated for the payment order for the total amount with the register. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
surname, name, patronymic of the individual whose duty is performed (for an individual entrepreneur - surname, name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - surname, name, patronymic (if there is one) availability) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic ( if available) and in brackets - “peasant farm”). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used.

14. The presence of unfilled details in the order for the transfer of funds is not allowed.

In accordance with the order of the Ministry of Finance of the Russian Federation No. 148n dated September 23, 2015 “On amendments to the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n” we inform you that from March 28, 2016 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, approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, change the procedure for filling out settlement documents for the transfer of funds to the budgets of the budget system of the Russian Federation.

In field 106 payment document is indicated payment basis value, which has 2 characters and can take the following values:

When indicating the number of the corresponding document, the “No” sign is not affixed.

In field 109 payment document indicates the value of the date of the payment basis document, which consists of 10 characters: the first 2 characters indicate the calendar day (can take values ​​from 01 to 31), the 4th and 5th characters indicate the month (values ​​from 01 to 12), the 7th to 10th characters indicate the year, 3 The 1st and 6th characters are marked as separators (“.”).

In order to improve automated procedures for processing information contained in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, I order:

1. Include in the order of the Ministry of Finance of the Russian Federation “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” (registered with the Ministry of Justice of the Russian Federation on December 30, 2013, registration No. 30913; Rossiyskaya Gazeta , 2014, January 24)* (hereinafter referred to as the order) the following changes:

a) paragraph 5 should be stated as follows:

"5. The rules approved by this order are applied when drawing up orders for the transfer of funds in payment of state and municipal services provided for by the Federal Law of July 27, 2010 No. 210-FZ "On the organization of the provision of state and municipal services" (Collection of Legislation of the Russian Federation, 2010, article 4179; article 2038; art. 3880; art. 7061; 2013, art. 1651; art. 3480; art. 6952, Art. 7009; No. 26, Art. 4264; 2015, Art. 72; open, including, to the territorial bodies of the Federal Treasury (hereinafter referred to as the bodies of the Federal Treasury) and financial bodies in the Bank of Russia.";

b) make changes to appendices No. 1, 2, 3, 4, 5 to the order in accordance with the appendix to this order.

2. This order comes into force 10 days after the day of its official publication, with the exception of subparagraph “b” of paragraph 1, which comes into force on March 28, 2016.

_____________________________

* As amended by order of the Ministry of Finance of the Russian Federation dated October 30, 2014 No. 126n (registered with the Ministry of Justice of the Russian Federation on December 2, 2014, registration No. 35053; Rossiyskaya Gazeta, 2014, December 10)

Changes,
which are included in appendices No. 1, 2, 3, 4, 5 to the order of the Ministry of Finance of the Russian Federation 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”

1. In Appendix No. 1 “Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation”:

paragraph 3 should be stated as follows:

"3. The value of the taxpayer identification number (TIN) in the order for the transfer of funds is indicated in accordance with the certificate of registration with the tax authority.

The value of the payer's "TIN" detail consists of 10 characters (digits) for a legal entity and 12 characters (digits) for an individual, while the first and second characters (digits) of the payer's "TIN" cannot simultaneously take the value zero ("0" ).

The value of the "TIN" detail of the recipient of funds consists of 10 characters (digits), while the first and second characters (digits) of the "TIN" of the recipient cannot simultaneously take the value zero ("0").

If the payer does not have a Taxpayer Identification Number (TIN), the payer may indicate the code of the foreign organization in accordance with the certificate of registration with the tax authority issued to the foreign organization, consisting of 5 characters (digits), with all characters (digits) of the code of the foreign organizations cannot simultaneously take the value zero (“0”).

The value of the reason for registration code (RPC) in the order for the transfer of funds is indicated in accordance with the certificate of registration with the tax authority or notice of registration with the tax authority, issued by the tax authorities at the place of registration of taxpayers.

The values ​​of the payer's "KPP" and the recipient's "KPP" details consist of 9 characters (digits), while the first and second characters (digits) of the payer's "KPP" and the recipient's "KPP" cannot simultaneously take the value zero ("0") .

Indication in the order for the transfer of funds the value of the TIN in the details of the "TIN" of the payer, the "TIN" of the recipient of funds and the value of the checkpoint in the details of the "checkpoint" of the payer, the "checkpoint" of the recipient of funds is mandatory, unless otherwise provided by these Rules.

The value of the TIN of the payer - an individual, with the exception of individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, may not be indicated provided that the information identifier of information about an individual or an indication in the “Code” detail of the order for the transfer of funds of a unique accrual identifier in accordance with the Rules established by this order. In the absence of a unique accrual identifier, the originator indicates in the order to transfer funds the registration address at the place of residence of the payer - an individual or the registration address at the place of residence (if the individual does not have a place of residence). If the payer - an individual does not have a tax identification number and a unique accrual identifier, it is mandatory to indicate in the order to transfer funds another identifier of information about the individual.

Credit organizations, payment agents, federal postal service organizations when drawing up payment orders for the total amount of orders accepted for execution in accordance with the legislation of the Russian Federation on the transfer of funds to pay taxes, insurance premiums and other payments (except for customs payments) to the budget system of the Russian Federation, paid by individuals, information on which is indicated in the register in accordance with the Regulation of the Bank of Russia dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia” (registered by the Ministry of Justice of the Russian Federation on July 4, 2012, registration No. 24797; Bulletin of the Bank of Russia, 2012, No. 36) (as amended by the Directive of the Bank of Russia dated March 15, 2013 No. 2981-U “On amendments to the Regulations of the Bank of Russia dated June 29, 2012 No. 384-P “On the payment system of the Bank of Russia” ", registered by the Ministry of Justice of the Russian Federation on April 19, 2013, registration No. 28207; Instruction of the Bank of Russia dated October 25, 2013 No. 3079-U "On amendments to the Bank of Russia Regulations dated June 29, 2012 No. 384-P "On the payment system of the Bank of Russia" , registered by the Ministry of Justice of the Russian Federation on November 20, 2013, registration No. 30408; Directive of the Bank of Russia dated July 14, 2014 No. 3323-U "On amendments to Appendix 9 to the Regulation of the Bank of Russia dated June 29, 2012 No. 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 No. 33399) (hereinafter referred to as a payment order for the total amount with the register), indicate the identifier of information about an individual, as well as the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence) of the payer - an individual person, from the order for the transfer of funds accepted for execution in the relevant details of the register, generated for the payment order for the total amount with the register."

2. In Appendix No. 2 “Rules for indicating information identifying a payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, administered by tax authorities”:

a) in paragraph 4:

add the first paragraph with the following content:

"4. If an order for the transfer of funds is indicated in detail "101" in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation, one of the statuses "09" - "14" and the simultaneous absence of a unique accrual identifier in the "Code" detail of the order to transfer funds, indicating the value of the TIN of the payer - an individual in the payer's "TIN" detail is mandatory.";

paragraph seven should be deleted;

b) paragraph 5 after the words “KBK value” should be supplemented with the words “in accordance with the legislation of the Russian Federation, consisting of 20 characters (digits), while all KBK signs cannot simultaneously take the value zero (“0”)”;

d) in paragraph thirteen of clause 9, after the words “current payments”, add the words “, including on the basis of a tax return (calculation),”;

e) paragraph 12 should be stated as follows:

f) paragraph 14 after the words “Availability” should be supplemented with the words “on the transfer of funds”.

3. In Appendix No. 3 “Rules for indicating information identifying a payment in orders for the transfer of funds for payment of customs and other payments administered by customs authorities”:

a) paragraph four of paragraph 4 should be deleted;

b) paragraph 5 should be stated as follows:

"5. In detail "104" of the order for the transfer of funds, the value of the BCC is indicated in accordance with the legislation of the Russian Federation, consisting of 20 characters (digits), while all BCC signs cannot simultaneously take the value zero ("0").";

c) paragraph 6, after the words “In the details “105” of the order”, add the words “on the transfer of funds” and after the words “(hereinafter - OKTMO)” add the words “, and consisting of 8 or 11 characters (digits), with all OKTMO code characters cannot simultaneously take the value zero (“0”);

d) paragraph 7 should be stated as follows:

"7. In detail "106" of the order for the transfer of funds, the value of the payment basis is indicated, which has 2 characters and can take the following values:

"DE" - declaration for goods, with the exception of declarations for goods, payments for which are paid by payers of customs duties and taxes - legal entities or individuals (hereinafter - payers of customs duties) in accordance with Articles 114, 115, 116 of the Federal Law of November 27, 2010 No. 311-FZ "On customs regulation in the Russian Federation" (Collection of Legislation of the Russian Federation, 2010, No. 48, Art. 6252; 2011, No. 27, Art. 3873) (hereinafter referred to as Federal Law No. 311-FZ) using electronic terminals, payment terminals and ATMs;

"PO" - customs receipt order, with the exception of customs receipt orders, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

“CT” - adjustment of the declaration for goods, with the exception of adjustments of declarations for goods, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

"ID" - executive document;

"IP" - collection order;

"TU" - a requirement for the payment of customs duties, with the exception of requirements for the payment of customs duties, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

"DB" - documents of financial and economic activities of customs authorities;

"IN" - collection document;

"KP" - an agreement on interaction when large payers pay total payments in a centralized manner;

“DK” is a declaration for goods, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

"PK" - a customs receipt order, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

"CC" - adjustment of the declaration of goods, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

"TC" - a requirement for the payment of customs duties, payments for which are paid by payers of customs duties in accordance with Articles 114, 115, 116 of Federal Law No. 311-FZ using electronic terminals, payment terminals and ATMs;

"00" - other cases.";

e) clause 8 after the words “In detail “107” of the order”, add the words “on the transfer of funds”;

f) in paragraph 9:

"9. In detail "108" of the order for the transfer of funds, if the order for the transfer of funds is indicated in detail "101" in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system Russian Federation, one of the statuses “03”, “16”, “19”, “20” indicates the identifier of information about an individual in accordance with paragraph 6 of the Rules for indicating information identifying a payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities).";

add paragraph two with the following content:

“If an order for the transfer of funds is indicated in detail “101” in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation, one of the statuses “03”, “16” ", "19", "20" and the simultaneous absence of a unique accrual identifier in the "Code" detail of the order to transfer funds, indicating the value zero ("0") in the detail "108" of the order to transfer funds is allowed only when filling out the detail " TIN" of the payer is the value of the TIN of the payer - an individual in accordance with the Rules for indicating information identifying the payer, recipient of funds in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.";

in paragraph four, after the word “DE”, add the word “,” “DK”;

in paragraph five, after the word “software”, add the word “, “PC”;

in paragraph six, after the word “KT”, add the word “,” “KK”;

in paragraph nine, after the word “TU”, add the word “,” “TK”;

g) in paragraph 10:

the first paragraph after the words “In the details “109” of the order” should be supplemented with the words “on the transfer of funds”;

in paragraph three, after the word “DE” add the word “, DK”, after the word “KT” add the word “, KK”;

in paragraph four, after the word “software”, add the word “, PC”;

in paragraph seven, after the word “TU”, add the word “, TK”;

h) paragraph 12 should be stated as follows:

"12. In the "Code" detail of the order for the transfer of funds, a unique accrual identifier consisting of 20 or 25 characters is indicated, while all characters of the unique accrual identifier cannot simultaneously take the value zero ("0").

If there is no unique accrual identifier in the “Code” detail of the order to transfer funds, the value zero (“0”) is indicated.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.”;

i) paragraph one of clause 13, after the words “In the details “Purpose of payment” of the order”, add the words “on the transfer of funds”;

j) clause 14 after the words “Availability” should be supplemented with the words “on the transfer of funds”.

4. In Appendix No. 4 “Rules for indicating information identifying a payment in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (except for payments administered by tax and customs authorities)”:

a) paragraph three of paragraph 2 should be stated as follows:

"payers of payments for state and municipal services, services specified in Part 3 of Article 1 and Part 1 of Article 9 of the Federal Law of July 27, 2010 No. 210-FZ "On the organization of the provision of state and municipal services" (Collection of Legislation of the Russian Federation, 2010, No. 4179; 2014, No. 29, No. 3480; 2015, No. 29, Art. 4342), when drawing up orders for the transfer of funds to accounts opened, including territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies) in the Bank of Russia on balance sheet accounts: ";

b) paragraph two of paragraph 3 should be stated as follows:

"In the detail "104" of the order for the transfer of funds, the value of the BCC is indicated in accordance with the legislation of the Russian Federation (if any), consisting of 20 characters (digits), while all the BCC characters cannot simultaneously take the value zero ("0") ";

c) paragraph 4, after the words “In the details “105” of the order”, add the words “on the transfer of funds” and after the words “(hereinafter - OKTMO)” add the words “, and consisting of 8 or 11 characters (digits), with all OKTMO code characters cannot simultaneously take the value zero (“0”);

d) paragraph 5, after the words “In the details “106”, “107”, “109” of the order”, add the words “on the transfer of funds”;

e) in paragraph 6:

Paragraph one should be stated as follows:

"6. In detail "108" of the order for the transfer of funds, if the order for the transfer of funds is indicated in detail "101" in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system Russian Federation, one of the statuses “03”, “19”, “20”, “24” indicates the identifier of information about an individual.";

add paragraphs twenty-one to twenty-two as follows:

"25" - hunting license;

"26" - permission to store and carry hunting weapons.";

paragraphs twenty-one - twenty-three shall be considered paragraphs twenty-three - twenty-five, respectively;

paragraph twenty-five, after the words “in detail “108” of the order”, add the words “about the transfer of funds” and after the words “indicate the order number”, add the words “about the transfer of funds”;

add paragraph twenty-six as follows:

“In detail “108” of the order for the transfer of funds, if the order for the transfer of funds is indicated in detail “101” in accordance with the Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation , one of the statuses “03”, “19”, “20”, “24” and the simultaneous absence of a unique accrual identifier in the “Code” attribute of the order to transfer funds, the value zero (“0”) is allowed only when indicated in the “Code” attribute TIN" of the payer, the value of the TIN of the payer - an individual in accordance with the Rules for indicating information identifying the payer, recipient of funds, in orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.";

f) paragraph 7 should be stated as follows:

"7. In the "Code" detail of the order for the transfer of funds, a unique accrual identifier consisting of 20 or 25 characters is indicated, while all characters of the unique accrual identifier cannot simultaneously take the value zero ("0").

If there is no unique accrual identifier in the “Code” detail of the order to transfer funds, the value zero (“0”) is indicated.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.”;

g) paragraph three of clause 8, after the words “in the order details”, add the words “on the transfer of funds”;

h) paragraph one of clause 9, after the words “In the details “Purpose of payment” of the order”, add the words “about the transfer of funds”;

i) paragraph 10 after the words “Availability” should be supplemented with the words “on the transfer of funds”.

5. In Appendix No. 5 “Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation”:

a) in paragraph one, after the words “and payment indicated in the orders”, add the words “about the transfer of funds” and after the words “in detail “101” of the order”, add the words “about the transfer of funds”;

b) paragraph six should be stated as follows:

"05" - Federal Bailiff Service and its territorial bodies;";

c) paragraph nine should be stated as follows:

"08" - payer - a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who has established a law office, head of a peasant (farm) enterprise), transferring funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation;" .