After so much worry and running around to various authorities in which it was necessary to register, register, obtain a license or permission to carry out his activities, the entrepreneur finally breathed a sigh of relief and began to work.

But time flies very quickly, and the end of the quarter is already approaching. Time for advance payments for those who have chosen simplified system taxation. The end of the year is just around the corner, at the end of which you will also need to fill out a payment form.

Let's figure out how to correctly fill out a payment order for the payment of an advance payment and tax at the end of the year.

Details in the payment order for payment of the simplified tax system

The first thing that should be reflected correctly is the details of the organization or entrepreneur - full or short name in field 8, TIN - field 60, checkpoint if available in field 102. If an individual entrepreneur - then Ivanova Tatyana Nikolaevna (IP) //Irkutsk, Lermontov Street, building 15, office 5//. This is how the payer must now be filled in for individual entrepreneurs.

Field 104 is intended for KBK - code budget classification. This is the code that identifies the tax payment. For the simplified tax system with the object of taxation in the form of income KBK 182 1 05 01011 01 1000 110. For the simplified tax system with the object of taxation in the form of income minus expenses KBK 182 1 05 01021 01 1000 110.

When filling out the KBK, it is better to check each number. If there is an error in at least one, the payment will go to the wrong place. It will be difficult to get him back. And according to the simplified tax system, there will be a debt and unpleasant consequences will be added in the form of penalties and fines for late payment.

Field 105 - OKTMO. Number municipalities, consisting of 8 digits. You can find it in the electronic directory.

106 - field for the basis of payment. It has two letters. For advance payments and at the end of the year, this is “TP” or current payment.

Field 107 - here you need to indicate for what period the payment is made. Advance payments under the simplified tax system are quarterly, so we set the CV and quarter number. It should turn out: KV 01.2017 - if the first quarter, KV 02.2017 - if the second. In quarterly payments, the value of the first two digits can be 01, 02, 03, 04. The annual payment is indicated by the letters GD and has the form GD 00.2017.

Field 109 for the date of the document - grounds. We also set it to 0.

Payment purpose - 24th field - advance payment for the 1st quarter of 2017, transferred in connection with application of the simplified tax system(Income or Income minus expenses).

If the payment is based on the end of the year, then we write the tax for 2017, transferred in connection with the application of the simplified tax system (Income or Income minus expenses).

Fields 6 and 7 are intended to reflect the transfer amount in words and numbers, respectively. If the payment order is filled out electronically, the amount in words is filled in automatically. And if it’s on paper, you’ll have to write it down manually.

Field 101 is your taxpayer status. When transferring the simplified tax system, you need to select status 01. This status is intended for taxpayers administered directly by the tax office.

Field 21 is information for the bank. You must indicate the order of payment. There are only five of them: the first and second are executive documents, the third is payment according to requirements tax office and funds for repayment of taxes and contributions, the fourth - other executive documents and the fifth - voluntary payments. When paying tax or advance payment, you need to put 5.

In field 22 write unique an identification number document according to which payment is made. To be completed in case of payment on demand. When transferring taxes yourself, enter 0.

Fields 9-12 are Bank details. In the tenth field you need to indicate the name of the bank in which the current account is opened. Field 12 indicates the correspondent account number, which each bank has its own, as does the BIC in field 11. The correspondent account number usually starts with the numbers 301 and has 20 characters. This information can be obtained from the bank where the working current account is opened. And field 9 is the organization’s account number, it usually starts with 407 for organizations or 408 for individual entrepreneurs.

Next, the recipient's details. When transferring tax, the recipient's bank (field 13) is the city branch - Moscow Branch, Irkutsk Branch. And the recipient is usually the regional UFC (field 16). Each tax office has its own TIN and KPP (fields 61 and 103), so it is better to request the details from the tax office itself. The current account number (field 17) and BIC (14) will also be indicated there. Budget banks do not have correspondent accounts.

Field 45 is filled in by the bank employee upon receipt of the payment order.

Fields 3 and 4 are filled in in accordance with the chronological order when generating the payment. In field 3 the serial number of the order is entered, in field 4 the date of formation.

To prepare reports, you can use the service “My Business - Internet Accounting for Small Businesses”. Based on the entered data on income received and expenses incurred, the service will automatically calculate the amount of tax payable to the budget. You will not have to worry about the tax payable being calculated incorrectly. The service will check the correctness of filling out the KUDiR and the tax return according to the simplified tax system and send the declaration electronically to the tax office. You can get free access to the service using this link.

So, we have sorted out all the necessary fields for filling out a payment order. For clarity, the figure shows the numbering of the fields.

You can also see an example of filling out a payment form for an advance payment.

What does a sample payment form look like under the simplified tax system with the object “income minus expenses” in 2017? Let's give an example of a payment order for the payment of a “simplified” tax, which contains all the correct details: payer status, BCC, purpose of payment, etc. You can download the sample as an example.

When to pay tax in 2017

Advances under the simplified tax system with the object “income minus expenses” in 2017, organizations and individual entrepreneurs on the simplified tax system “income minus expenses” in 2017 must be paid no later than the 25th day of the month following the expired reporting period (clause 7 of article 346.21 of the Tax Code of the Russian Federation ). If the day for paying the simplified tax system falls on a weekend or a non-working holiday, then you can pay the tax on the working day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

In 2017, firms and individual entrepreneurs on the simplified market pay advance payments within the following terms:

• based on the results of the 1st quarter of 2017 - no later than 04/25/2017;
• based on the results of the first half of 2017 - no later than July 25, 2017;
• based on the results of 9 months of 2017 - no later than October 25, 2017.

The simplified tax for the entire 2017 must be paid:

• organizations - no later than 04/02/2018;
• for individual entrepreneurs - no later than 05/03/2018.

When is tax considered paid?

The day of payment of the “simplified” tax is considered the day when an organization or individual entrepreneur submitted a payment order to the bank for the transfer of a single tax from its current (personal) account to the account of the Treasury of Russia. At the same time, there must be a sufficient amount in the “simplified” account for payment (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08/17543).

“Simplified” tax in 2017 is not recognized as paid if the payment order for its payment:

• was withdrawn from the bank;
• contained incorrect bank details of the Russian Treasury (treasury account number and name of the recipient's bank).

Example of a finished payment

When filling out a payment order for payment of the simplified tax system “income minus expenses,” it is better for the taxpayer to ensure that the details are filled out correctly. As we have already said, some mistakes lead to problems - tax recognition as unpaid. However, there are errors (for example, KBK or OKTMO, data from the tax office) that can be corrected by submitting a letter to your tax office confirming payment clarification. Below you can read and, if desired,

Companies pay advance payments under the simplified tax system three times a year based on the results of each quarter. BCC depends on the object - “income” or “income minus expenses”.

A simplified online accounting service will help out if the accounting staff is small. The program itself will calculate the advance payment for the single tax and fill out the payment form.
And if you have hired employees, it will calculate their payments, personal income tax and contributions. And fill out 6-NDFL, 4-FSS and RSV-1 for reporting period.
Free access for dating.

Advance payment according to the simplified tax system: how to fill out a payment order

We have shown how to fill out a payment order for an advance payment using the simplified tax system in the sample below.

Advance payment according to the simplified tax system (payment order for advance payment for 9 months of 2016)

We'll tell you what to pay attention to when drawing up a payment order for an advance payment using the simplified tax system.

Transfer the advance payment to the same KBK as the tax itself:

182 1 05 01021 01 1000 110 – if you apply the simplified tax system with the object “income minus expenses”;

182 1 05 01011 01 1000 110 – for the “income” object.

There is no separate BCC for advance payment under the simplified tax system.

In field 109, do not enter the date of the declaration. According to the simplified form, the declaration is submitted only once a year. Therefore, put 0 in the advance payment slip.

Leave field 110 “Type of payment” blank from March 28. Previously, the Central Bank required entering 0 in this field.

In the payment purpose, indicate for what period you are paying the advance.

In field 22 “Code” you do not need to put the UIN number. It is assigned by inspectors and indicated in the tax payment request. Then this number is recorded in field 22 of the payment slip. And since you are paying the advance yourself, and not based on a requirement, put 0 in this field.

When to transfer an advance payment using the simplified tax system and send a payment order

Payment order For an advance payment using the simplified tax system, you must send on time:

Payers of the simplified tax system, within the time limits established by the Tax Code of the Russian Federation, pay a “simplified” tax based on the results of each reporting and tax periods. We will tell you how to issue a payment order for a simplified tax transfer in our consultation and provide a sample payment order according to the simplified tax system “income minus expenses” in 2017.

Tax payment deadlines

Advance payments during the year are paid by simplifiers no later than the 25th day of the month following the expired reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). Moreover, if the tax payment day falls on a weekend or non-working holiday, the tax can be paid on the working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Thus, during 2017, simplified residents pay advance payments within the following terms:

• based on the results of the 1st quarter of 2017 - no later than 04/25/2017;
• based on the results of the first half of 2017 - no later than July 25, 2017;
• based on the results of 9 months of 2017 - no later than October 25, 2017.

The tax based on the results of 2017 is paid by organizations and individual entrepreneurs at different times:

• organizations - no later than 04/02/2018;
• individual entrepreneurs- no later than 05/03/2018 (including ).

Simplified tax system (income minus expenses): payment order

When filling out a payment order to pay taxes, incl. “simplified”, the taxpayer needs to control the correctness of filling in the details, especially those errors in which will lead to non-crediting of the tax payment to budget system RF. Let us remind you that irreparable errors in tax payments are inaccuracies in the indication of the following details (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):

• Federal Treasury account number;
• name of the recipient's bank.

Other errors (for example, KBK or OKTMO, tax inspectorate data) can be corrected by submitting to your tax office

In 2017, you will need to pay tax according to the simplified tax system for the previous year. This obligation, along with the submission of the corresponding declaration, must be fulfilled by organizations no later than the last day of the first spring month. In this regard, taxpayers may have a question about what purpose of payment under the simplified tax system for the year should be reflected in the payment order when transferring the amount of this tax. Let us consider this issue with examples for both taxable objects: “income” and “income minus costs.”

Procedure for paying simplified tax system

The payer of this tax independently chooses from which object the tax will be calculated - from revenue or from revenue minus costs, the list of which is provided for by the norms of the Tax Code of the Russian Federation.

The amount of tax payable is calculated by the payer independently based on the results of three reporting periods and one tax period.

Purpose of payment when paying tax according to the simplified tax system

It is important to remember that credit institutions execute payers’ orders in compliance with a certain procedure.

The form of the payment order and its details are reflected in the Rules approved by the Bank of Russia on June 19, 2012 (hereinafter referred to as Rules No. 383-P).

All payment order details are important for correct payment identification credit institution and correct execution of the payer’s will for transfer Money. If there are inaccuracies in the payment order (including when indicating the purpose of payment for the simplified tax system), this may result in an erroneous transfer of funds or incorrect identification of the payment.

The list of payment details with their explanation is contained in Appendix 1 to Rules No. 383-P.

A description of the relevant details is contained in clause 24 of Appendix 1.

According to the specified paragraph, this field of the payment order reflects the purpose of the payment and other necessary information.

The number of characters in this field should not exceed 210 (Appendix 11 to Rules No. 383-P). This rule applies, inter alia, to the purpose of payment under the simplified tax system in 2017.

Therefore, to correctly identify the payment, the specified field should reflect which tax payment (advance or other) is being made and the period for which it is being transferred.

Purpose of payment under the simplified tax system “income”

Identification of tax according to the taxable object used by the payer is carried out not only by the “purpose of payment” field, but also by the budget classification code, therefore, in field 104 of the payment order, the corresponding BCC should be indicated.

The purpose of payment for this object corresponds to KBK 182 1 05 01011 01 1000 110.

In the “purpose of payment” field when paying the simplified tax system for 2016, the following entry should be reflected: “Tax paid in connection with the application of the simplified taxation system (USN, income) for 2016.”

Purpose of payment of the simplified tax system “income minus expenses”

As mentioned above, to correctly identify the payment, the payment order must reflect the BCC. The purpose of payment under the simplified tax system “income minus expenses” in 2017 corresponds to KBK 182 1 05 01021 01 1000 110.

As for the field of the payment invoice “purpose of payment”, it should indicate: “Tax paid in connection with the application of the simplified taxation system (USN, income minus expenses), for 2016.”