Contributions to State revenue

Dear Clients!

In connection with the introduction of amendments by the Order of the Ministry of Finance of the Russian Federation of 23.09.2015 N 148n to the order of the Ministry of Finance of the Russian Federation of 12.11. 2013 N 107n

“On approval of rules of indicating information in the details of ORDERS of Transfer funds for payments to the State revenue of the Russian Federation”, we draw your attention to the correct guidance information in the order for transfer of funds for payments to the state revenue of the Russian Federation.

In accordance with these changes it is necessary

to pay attention to the correctness of execution of orders on the transfer of funds for payments to the state revenue of the Russian Federation in order to timely transfer these payments to the destination.

 Rules for specifying the details in orders for payments to the state revenue 107n from 28/03/2016

Letter of the Bank of Russia:

On the codes of classification of revenues of the budgets of the Russian Federation, administered by the Department for Licensing and Financial Recovery of Bank of Russia Credit Institutions, and the Details of Payment Orders. Letter IN-012-33 / 62

On the suspension of account transactions on the basis of the decision of the tax authority on the requests  of the remuneration of persons working under an employment contract. MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER

dated 21.07.2015  N 03-02-07/1/41883

On approval of the forms of the document of the identification of arrears, the requirement to pay tax, levy, penalty, fine, interest, as well as documents used by tax authorities in applying security actions and actions for collecting debts on compulsory payment.

  Annex 1

You can specify the details for filling orders for the transfer of certain types of incomeDetails for filling out payment orders for the transfer of certain types of budget revenues of the state revenue of the Russian Federation, administered by the territorial institutions of the Bank of Russia

We bring to your attention the  Letter of the Bank of Russia dated 30.12.2014 No. 234-T “On the requisite 110 orders” (December 30, 2014)

From January 1, 2015, the requirements for specifying information in orders to pay taxes, fees, customs and other obligatory payments are changed.

Annex 1

June 19, 2014

 

Question:  About the order of writing off funds to repay arrears of penalties and fines based on instructions from tax authorities, as well as on payment of taxes and fees on payment orders from taxpayers.

Answer:   MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER

dated February 19, 2014 N 03-02-07 / 1/6932

The Department of Tax and Customs Tariff Policy considered an appeal on the application of paragraph 2 of Art. 855 of the Civil Code of the Russian Federation and the following is reported.

According to paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, the write-off of funds in case of their insufficiency on the account to meet all the demands made, carried out in the order established by the indicated clause.

This paragraph does not provide that the write-off of funds to repay arrears of penalties and fines on the basis of instructions from the tax authorities as well as the write-off of funds to pay taxes and fees on payment orders of taxpayers are carried out in third priority.

Write-off of money on payment orders that are not specified in the first to fourth priorities is carried out on the basis of clause 2 of Art. 855 of the Civil Code of the Russian Federation in fifth priority in the order of the calendar sequence of their receipt.

Deputy Director of the Tax and Customs Tariff Policy Department of R.S. SAAKYAN 19.02.2014

Question:  On the suspension of operations on accounts for claims related to the third priority.

Answer:   MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER

dated March 6, 2014 N 03-02-07 / 1/9689

The Ministry of Finance of the Russian Federation considered an appeal on the issues of the application of paragraph 1 of Art. 76 of the Tax Code of the Russian Federation (hereinafter – the Code) and paragraph 2 of Art. 855 of the Civil Code of the Russian Federation and the following is reported.

According to paragraph 1 of Art. 76 of the Tax Code of the Russian Federation (hereinafter – the Code), the suspension of operations on an account means the termination by the bank of all expenditure transactions on this account unless otherwise provided by paragraph 2 of this article.

Suspension of account transactions does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the execution of the obligation to pay taxes and fees as well as to write-off operations to pay taxes (advance payments), fees, insurance premiums, corresponding penalties and fines and their transfers to the state revenue of the Russian Federation.

Items 1 and 8, Art. 45, pp 1 and 10 of Art. 46 of the Code establishes that the obligation to pay taxes (fees) is performed independently by the taxpayer (payer of the fee) or by the decision of the tax authority by enforcing money on bank accounts and electronic money.

In accordance with paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, the fulfillment of the requirements for debiting funds planned for the first, second and third (depending on the calendar order of receipt of payment documents) priorities precedes the execution of the obligation to pay taxes and fees by collecting these payments.

Consequently, expenditure transactions on the requirements relating to the third priority (in terms of remuneration with persons working under an employment contract, if payment documents were received later than an order from the tax authority), fourth and fifth priorities provided for in paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, shall be suspended within the amount specified in the decision of the tax authority to suspend operations on the accounts of the taxpayer (payer of the levy, tax agent), adopted in accordance with paragraph 2 of Art. 76 of the Code, with the exception of the operations specified in paragraph 1 of Art. 76 of the Code.

Deputy Minister of Finance of the Russian Federation S.Sh. Shatalov 06/03/2014

March 20, 2014

Dear Clients! CB “Eurasian Investment Bank” LLC informs you about the information of the MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION.

Annex 1

EXPLANATIONS ON THE ORDER OF UIN IMPLEMENTING FILLING THE ORDERS OF TRANSFERRING MONETARY FUNCTIONS TO THE ACCOUNT OF TAXES (DUTIES) TO THE BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION

Order of the Ministry of Finance of Russia of 12.11.2013 N 107n approved the Rules for specifying information in the details of the instructions on the transfer of funds for payments to the state revenue of the Russian Federation, entered into force on 04.02.2014.

Compliance with these Rules provides for the obligation to fill in all details of the order to transfer funds for payments to the state revenue of the Russian Federation. (hereinafter – the order).

The form and the requisite composition of the order correspond to the payment order given in Appendix 2 to the Regulation of the Bank of Russia of June 19.06.2012 N 383-P “On the rules for the transfer of funds”.

For taxpayers, administrators of budget revenues, all other compilers of orders, the Rules provide for the indication of the unique identifier of the charge (hereinafter – the UIN).

The aforementioned order of the Ministry of Finance of Russia provides for an indication of the UIN from 31/03/2014 – in the order details of the Code. Until 31.03.2014 UIN is specified in the “Purpose of Payment” requisite. If it is impossible to specify a specific value of the UIN in the “Code” requisite, zero “0” is indicated.

Similar clarifications on the procedure for specifying a penitentiary system, if available, are contained in the letter of the Central Bank of the Russian Federation of 26.11.2013 No. 45-7-1 / 121.

Thus, there are situations where there is no UIN.

When transferring the amounts of taxes (fees), calculated by legal entities and individual entrepreneurs independently on the basis of tax returns (calculations), the identifier of charges is the budget classification code (BCC), which is reflected in field 104 of the payment order. UIN when paying tax payments by the specified taxpayers is not formed.

In connection with these circumstances and the need to comply with the provisions of the Rules on the prevention of the availability of unfilled details by legal entities and individual entrepreneurs, the order indicates: until 31.03.2014 in the “Purpose of Payment” requisite (field 24) – “UIN 0 ///”.

After information about the unique identifier of the charge which takes a zero value (PIN 0), the separating sign “///” is supposed to be indicated. After the separator, the taxpayer may provide additional information necessary to identify the purpose of the payment; from 31/03/2014 in the “Code” requisite (field 22) – “0”.

Taxpayers – individuals pay property taxes (land tax, tax on property of individuals, transport tax) on the basis of a tax notice sent by the tax authority and a payment document (notification) attached to it in the form N ПД – сб 4 (tax).

These documents are filled in automatically by the tax authority using software including PIN. At the same time as the PIN in the payment document (notification) in the form of N ПД – сб 4 (tax) indicates the index of the document.

In the event that an individual wants to transfer tax payments to the state revenue in the absence of a notification from the tax authority and a completed payment order (notification) attached to it  then it forms the payment document itself.

What are the capability available for this?

A payment document can be generated using an electronic service posted on the website of the Federal Tax Service of Russia. In this case the document index is assigned automatically.

Taxes can be paid in cash through a credit institution.

The document index and the UIN are not specified in the case of filling out a payment document (notification) in the form N PD-4sb (tax) by an individual at the Sberbank branch. At the same time, in the payment document (notification) it is necessary to indicate the last name, first name and patronymic of the individual as well as the address of the place of residence or place of stay (in case of absence of the place of residence of the individual).

Also, taxes by an individual can be paid through any other credit organization that can be issue a full-format payment order. In this case, field 22 “Code” indicates “0” or the document index assigned by the tax authority, if the individual has it.

Appendix 2

FEDERAL TREASURY MOUFK LETTER dated December 13, 2013 N 95-09-11 / 01-1408 ON CHANGING THE RULES FOR FILLING PAYMENT DOCUMENTS

The interregional operational UFC reports that from January 1, 2014, in accordance with the Rules for indicating information in the details of transfer orders to make payments to the state revenue of the Russian Federation, approved by order of the Russian Ministry of Finance of 12.11.2013 N 107n (hereinafter referred to as the Rules), changes the procedure for filling settlement documents for the transfer of funds to the state revenue of the Russian Federation. In particular, in accordance with the Rules, in 105 payment order details, instead of the OKATO code, from January 1, 2014, the code assigned to the territory of a municipality (inter-settlement territory) or settlement that is part of a municipality is specified in accordance with the All-Russian Classifier of Municipalities (hereinafter – OKTMO).

In addition, the Regulation on the rules for the transfer of funds, approved by the Bank of Russia of June 19, 2012 N 383-P (as amended by the instructions of the Bank of Russia of 15.07.2013 N 3025-U), provides for 22 details in March 31, 2014 payment order unique identifier charges.

In accordance with clause 3 of the Procedure for Accounting by the Federal Treasury of receipts to the state revenue of the Russian Federation and their distribution among the budgets of the state revenue of the Russian Federation, approved by order of the Ministry of Finance of Russia of 05.09.2008 N 92, information about account details and information necessary to fill in settlement documents are brought for payers by administrators of receipts to the state revenue.

A comparative table of changes made by the draft Regulation with the Order of the Ministry of Finance of Russia of November 24.11.2004 No. 106n “On approval of rules for specifying information in the fields of settlement documents for transferring taxes, fees and other payments state revenue of the Russian Federation” is posted on the official website of the Interregional UFC moufk .roskazna.ru in the section Information for clients / Administration of budget revenues.

Appendix 3

INFORMATION FOR CUSTOMER of OKTMO codes

On the website of the Federal Tax Service of Russia posted an electronic service “Recognize OKTMO. With this service, you can get information about OKTMO codes that are used in the budget process from January 1, 2014.

The service allows you to determine the OKTMO code by OKATO code, by the name of the municipality as well as through the directory of the Federal Information Address System (FIAS).

The search system is configured as follows: if the taxpayer knows the OKATO code that he used in 2013 to fill out tax reports, payment and other documents, then this code must be entered into the OKATO service line and click the Find button. As a result, the search system will display information about the corresponding OKTMO code.

If the taxpayer does not know the OKATO code then the search is carried out by the name of the municipality or settlement. In order to do this, you need to select the required subject in the line “Subject of the Russian Federation”, enter the name of the municipality or settlement in the line “Municipal entity” and click the “Find” button. As a result, the search system will display information about the corresponding OKTMO code.

If the taxpayer could not find information about the OKTMO code by searching through OKATO code or the name of the municipality (settlement), then the the directory of the Federal Information Address System (FIAS) used to determine the OKTMO code by the place of residence (location of property, steading).

In order o do this, go to the directory by the link “Federal Information Address System” posted on the service. In the quick search line enter the address in the following order: street, town, city, region. After entering the information click the “Find” button. The search system will display information about the corresponding OKTMO code.

If in this case the information is not found then it is possible to use the “Advanced Search” in the FIAS directory. In order to do this, information must be entered in the proposed sequence (name of the region, county, district, city, etc.). After entering the information click the “Find” button. The search system will display information about the current OKTMO code.

Appendix 4

From the LETTER of the Federal Tax Service dated February 13, 2014 N ND-4-8 / 2283

The Federal Tax Service informs the following that the functional module of the Internet service “Request for current suspension decisions” is included in the “System for informing banks about the status of processing electronic documents” (“BANKINFORM” https://service.nalog.ru/bi.do ), posted on the official website of the Federal Tax Service of Russia.

Access to the BANKINFORM Internet service is carried out by entering the initial information for the request, namely, the taxpayer identification number (tax payer, tax agent) (hereinafter – TIN) and bank identification code (BIC of the bank).

If there is a decision made to suspend operations on the taxpayer’s accounts (collection payer, tax agent) in the bank and transfer of its electronic money, the BANKINFORM Internet Service displays the taxpayer’s TIN, name or full name. the taxpayer, the date of the decision, the code of the tax authority that made the decision, according to the Guidebook of identification codes of tax authorities for the purposes of taxpayer registration.

Information is submitted on the specific request of the bank about the presence (absence) of the decision to suspend operations on the accounts of the taxpayer (payer of the levy, tax agent) and transfer of its electronic money. The bank is given the opportunity to access information that is recorded on the date of the appeal.

March 6, 2014

Dear Clients!

CB “Eurasian Investment Bank” LLC brings to the attention information on filling in the new “Code” requisite in the orders of transferring money to pay taxes, fees and other payments to the state revenue of the Russian Federation.

In accordance with clause 7 of Appendix N 4 of the Order of the Ministry of Finance of the Russian Federation of 12.11.2013 N 107n “On approval of the Rules for indicating information in the details of orders for transferring funds to pay taxes, fees and other payments to the state revenue of the Russian Federation” the transfer of funds for payments of taxes, fees and other payments to the state revenue of the Russian Federation which forms are established by the Regulations of the Bank of Russia from 19.06.2012 n 383-P “Regulations on the rules of the transfer of funds”  from March 31, 2014  in the requisite “Code” unique identifier calculation (hereinafter – UIN).

Information on penitentiaries on the accruals executed by the FSS of the Russian Federation will be publicized for payers as part of the details of claims for payment of arrears on insurance premiums, penalties and fines, after making the relevant changes to the forms of the Ministry of Labor of Russia.

In cases when the payer does not have information of UIN assigned to the FSS of the Russian Federation in the transfer orders when paying fines and penalties, the value “0” is indicated for each of these charges in the Code requisite.

February 11, 2014

Dear Clients!

We kindly inform you that from January 1, 2014, in accordance with clause 12 of Article 76 of the Tax Code of the Russian Federation (Part One),  banks are prohibited from opening accounts for organizations if there is a decision to suspend operations on accounts.

Extract from the Tax Code of the Russian Federation (Part One) of 31.07.1998 No. 146-FL (as amended on 28/12/2013)

Clause 12 of Article 76 of the Tax Code of the Russian Federation:

If there is a decision to suspend operations on the accounts of the taxpayer-organization and transfer its electronic money as well as on the accounts of the persons referred to in paragraph 11

of  article 76, banks are not entitled to open accounts for this organization and these persons and grant this organization the right to use new corporate electronic means of payment for the transfer of electronic money.

(as amended by Federal Laws of 27.06.2011 №162-FLof 23.06.2013 №248-FL)

Clause 11 of Article 76 of the Tax Code of the Russian Federation:

The rules established by this article also apply to the suspension of operations on accounts in banks of a tax agent – organization and payer of a collection – organization, on accounts in banks of individual entrepreneurs – taxpayers, tax agents, payers of fees, on accounts in banks notaries engaged in private practice (lawyers who founded law offices), taxpayers, tax agents, as well as in relation to the suspension of electronic money transfers of the mentioned persons.

February 10, 2014

According to the new wording of clause 2 of Article 855 * of the  Civil Code of the Russian Federation, the following sequence is established for debiting funds from an account when they are insufficient to meet all the requirements:

first priority,  according to the executive documents providing for the transfer or withdrawal of funds from the account in order to satisfy claims for compensation for harm caused to life and health as well as claims for the recovery of alimony;

second priority ,  on executive documents providing for the transfer or issuance of funds for settlements on the payment of retirement benefits and remuneration with persons working or working under an employment contract, on payment of remunerations to authors of intellectual property results;

third priority,  on payment documents providing for the transfer or issuance of funds for payment of wages  with persons working under an employment contract, instructions of tax authorities to write off and transfer arrears on taxes and fees to the budgets of the budget system of the Russian Federation, and also  instructions of the bodies controlling the payment of insurance contributions to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;

fourth priority under the executive documents providing for the satisfaction of other monetary claims;

fifth priority on other payment documents in the order of calendar priority.

Please note that according to the new wording of clause 2 of Article 855 of the Civil Code of the Russian Federation *, the priority of execution of payment orders to pay taxes and fees as well as insurance contributions to state extra-budgetary funds, is being changed. These payments are executed in the fifth priority.  Instructions of tax authorities  on the payment of arrears on taxes and fees to the budgets of the state revenue of the Russian Federation as well as  instructions to the bodies monitoring the payment of insurance contributions (FIU, FSS, MHIF) to write off and transfer the amounts of insurance contributions to the budgets of state extrabudgetary funds are executed in third priority.

In accordance with the above, we  notify about the need to specify from 14.12.2013  in the settlement documents submitted to the Bank, the priority of payment in the field “Очер.плат.” In accordance with the changes made in paragraph 2. Article 855 of the Civil Code. The funds are written off from the account according to the requirements related to one priority, in the order of the calendar order of receipt of documents The Bank remain the right to refuse to accept the execution of the client’s order with the date of drawing up December 14.12.2013 and later, which indicate the sixth priority or priority, according to the semantic content of the operation, which does not correspond to the above-mentioned composition of the existing priorities.

As amended by the Federal Law of 02.12.2013. № 345-FL

Read the law №354-FL

Reminder on filling in the fields of orders of the transfer of funds in the payment of payments to the budget system of the Russian Federation

1. The procedure for specifying (filling in) information in the details: TIN, IEC of the payer, TIN, IEC of the recipient when drawing up instructions on the transfer of funds in payment of the budget system of the Russian Federation to the accounts opened with the Federal Treasury in the Bank of Russia branches on balance sheet account N 40101 “Income distributed by the Federal Treasury between the budgets of the budget system of the Russian Federation”.

  • The payer’s TIN – an individual, with the exception of individual entrepreneurs, notaries engaged in private practice, lawyers that established law offices, heads of peasant (farmer) farms, may not be indicated, provided that the information on the individual is indicated in the field “108”. In the case of a simultaneous absence of a TIN individual and a unique charge identifier, as well as a different identifier of information about the physical person, the indication of the address of registration at the place of residence or the address of registration at the place of residence of the payer natural person is required.

2. When drafting an order on the transfer of funds in payment of taxes, fees, and other payments, the following information is indicated in the fields “104” – “110” and “Code” (field 22).

If it is impossible to indicate a specific value of the indicator in the details “106” – “110” and “Code” of the order for the transfer of funds, zero “0” shall be indicated.

2.1. In the field “104” of the  order, the BCF value is indicated (budget classification code). In accordance with Art. 22.2 of the Federal Law of 15.12.01 No. 167-FL: “Payment of insurance premiums for compulsory pension insurance (starting from the billing period of 2014) is carried out by a single settlement document sent to the Pension Fund of the Russian Federation to the appropriate accounts of the Federal Treasury, using the budget classification code intended for accounting of insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension and “.

2.2. In the “105” field of the  order, the code assigned to the territory of the municipality (inter settlement area) or the settlement included in the municipality in accordance with the All-Russian Classifier of the Territories of Municipalities (OKTMO) is indicated. At the same time, the code of OKTMO is indicated on the territory where money is mobilized from paying taxes, fees and other payments. When paying a tax payment on the basis of a tax declaration (calculation), the OKTMO code is indicated in the “105” requisite in accordance with the tax declaration (calculation).

2.3. The field “106” of the  order shall indicate the value of the basis of payment which has 2 characters:

“TП” – payments of the current year;

“ЗД” – voluntary repayment of debts but expired tax, settlement (reporting) periods in the absence of a tax authority requirement to pay taxes (fees);

“БФ” – the current payment of an individual – a bank customer (account holder), paid from his/her bank account;

“ТР” – repayment of debt at the request of the tax authority to pay taxes (fees);

“РС” – repayment of installments;

“OT” – repayment of deferred debt;

“РT” – repayment of restructured debt;

“ПБ” means the debtor repaying the debt in the course of the procedures applied in the bankruptcy case;

“ПР” – repayment of debt suspended for collection;

“AП” – repayment of debts under the act of verification;

“AР” – repayment of debts to the executive document;

“ИН” – the repayment of the investment tax credit;

“ТЛ” means the repayment by the founder (participant) of the debtor by the owner of the property of the debtor – a unitary enterprise or by a third party of the debt in the course of the procedures applied in the bankruptcy case;

“ЗT” is the repayment of current debts in the course of the procedures applied in the bankruptcy case.

In case of specifying in the field “106” orders for the transfer of funds, the value zero (“0”), when it is impossible to identify the payment, the tax authorities independently relate the received funds to one of the above payment grounds, in accordance with the legislation on taxes and fees.

2.4. The field “107” of the  order indicates the value of the tax period indicator, which has 10 characters, eight of which have a meaning, and two are separating characters and are filled with a period (“.”).

When paying a tax payment once a year, the 4th and 5th signs of the tax period indicator are filled with zeros (“0”). If the legislation on taxes and fees for annual payment provides for more than one deadline for the payment of a tax payment and establishes specific dates for the payment of tax (fee) for each term, then these dates are indicated in the tax period indicator.

For example: “MS.02.2013”; “QU 01.2013”; “PL.02.2013”; “GD.00.2013”; “09/04/2013.”

2.5. The field “108” of the  order shall indicate the number of the document that is the basis of the payment:

“TР” – the number of the tax authority’s requirement to pay the tax (fee);

“РС” is the number of the installment decision;

“OT” is the number of the decision to delay;

“РТ” – the number of the decision on restructuring;

“ПБ” – the number of the case or material considered by the arbitral tribunal;

“ПР” – the number of the decision to suspend the collection;

“AП” – the number of the decision to prosecute for a tax offense or to refuse to prosecute for a tax offense;

“AР” – the number of the executive document and excited on the basis of its enforcement proceedings;

“ИН” – the number of the decision on granting an investment tax credit;

“TЛ” is the number of the definition of the arbitration court on the satisfaction of the statement of intent to settle the claims against the debtor

When specifying the number of the relevant document the “N” sign is not affixed.

When making current payments or voluntary repayment of debt in the absence of a tax authority requirement to pay tax (fee) (indicator of the basis of payment is “TП” or “ЗД”), zero (“0”) is indicated in the indicator of the document number.

When drafting an order on the transfer of funds in payment of tax payments of an individual – a client of a bank (account holder) on the basis of a tax return, the field “108” indicates zero (“0”).

2.6. In the field “109” of the  order, the date of the document of the basis of the payment is indicated, which consists of 10 characters: the first two characters indicate the calendar day (from 01 to 31), the 4th and 5th signs – a month (from 01 to 12), signs From the 7th to the 10th are the year, in the 3rd and 6th signs the period (“.”) is entered as separators.

2.7. The field “110” of the  order shall indicate the indicator of the type of payment, which has two signs and may take the following values:

“ПE”  – penalty fee;

“УП”  – the payment of interest.

“0”  – upon payment of tax (collection, advance payment, installment, tax sanctions established by the Tax Code of the Russian Federation, administrative and other fines as well as other payments administered by tax authorities.

2.8.  The universal charge identifier UIN  (УИН) is indicated in the “22” field, but will become mandatory when making payments to the state revenue only  from March 31, 2014.

In the field “24”  in case the code is unknown, it is enough to write “UIN0 ///” before the text in the purpose of payment (clause 8 of order No. 107н).