What tax period should I indicate in the payment order? Tax period (107): how to fill out

Tax period 107 how to fill out in Sberbank online

Tax period (107): how to fill out

“107” is one of the fields of the payment order, which indicates the tax period when transferring taxes, insurance contributions and advance tax payments. Payments for the transfer of funds to the budget are filled out in compliance with the Rules approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. The tax period in the payment order is indicated when transferring current taxes and insurance premiums. It is also necessary to fill in detail 107 when the taxpayer or tax agent voluntarily repays the arrears. We will tell you how to fill out this field correctly in our article.

Period code for timely tax payment

The field 107 indicator has the form of a ten-digit code in the format “ХХ.ХХ.ХХХХ”.

The first two characters indicate the frequency of payment:

• “MS” - monthly payment (personal income tax, excise taxes, etc.),
• “KV” - payment for the quarter (UTII, VAT, etc.),
• “PL” - semi-annual payment (USAKHN),
• “GD” - annual payment (environmental fee).

The next two characters, separated by a dot, are the serial number of the month (from 1 to 12), quarter (from 01 to 04), or half-year (01 or 02). For payments made once a year, enter 00.

The last four characters indicate the reporting year.

In this form, the tax period is indicated for taxes and advance payments for the current year, or when the taxpayer discovered an error in the declaration for past periods and decided to pay the additional tax, without waiting for a request from the tax office. In the “Tax period” field (107), a timely tax payment, for example, for personal income tax for June 2017 will look like “MS.06.2017”, and UTII for the 2nd quarter of 2017 will look like “KV.02.2017”. When making a voluntary additional payment of tax, indicate the period for which it is made: for example, when transferring the additional tax payment for the 4th quarter of 2016 in the 2nd quarter of 2017, in field 107 we will indicate: “Q4.04.2016”.

When paying taxes early, you must indicate the tax period for which the transfer is made.

Tax period (107): how to fill in when transferring insurance premiums

Since the beginning of 2017, insurance premiums are transferred to the tax office, and only contributions for “injuries” continue to be paid to the Social Insurance Fund. Depending on the recipient of the contribution, in field 107 of the payment order the following should be indicated:

• tax period in the format “MS.XX.XXXX” - for insurance contributions from the Pension Fund of the Russian Federation, compulsory medical insurance and Social Insurance Fund in case of temporary disability and maternity,
• “0” - when transferring insurance premiums for “injuries” to the Social Insurance Fund.

When the exact date is indicated in field 107

In certain cases, in the “Tax period” field (107) you should indicate not the payment period (quarter, month, etc.), but a specific date. When any of the following values ​​are entered in the “Base of payment” field (106), the date is indicated in accordance with the relevant document:

• TR – the period established in the requirement of the Federal Tax Service,
• RS – tax payment date in accordance with the installment schedule,
• FROM – date of completion of the deferred payment,
• RT – payment date according to the debt restructuring schedule,
• PB – date of completion of the bankruptcy procedure,
• PR – last day of suspension of collection,
• IN – date of payment of part of the investment tax credit.

For example, the requirement of the Federal Tax Service (TR) sets the deadline for repayment of tax debt - 07/25/2017, which means that in field 107 of the payment slip you need to indicate: “07/25/2017”.

How to indicate the tax period in a payment order if the debt is repaid on the basis of a tax audit report or a writ of execution? In this case, field 107 must be filled with a zero value: “0”.

Incorrect tax period indication

Even if the period in field 107 of the payment order is indicated incorrectly, the tax must still go to the budget, since this is not the reason for failure to fulfill the obligation to pay tax. When an error is discovered by the taxpayer himself, it is better to clarify the tax period by sending an application to the Federal Tax Service with a copy of the payment slip (clause 4, clause 4, clause 7 of Article 45 of the Tax Code of the Russian Federation).

We fill out fields 106 and 107 in the payment order correctly - we avoid additional taxes

A payment order is an order issued by the account holder to the servicing bank for the purpose of making any payments. Despite the fact that the need to fill out this document appears quite often in enterprises, many specialists have problems filling out this form. One of the most common difficulties is filling out fields 106 and 107. Let's try to figure out how to fill out these fields correctly.

A detailed description of filling out the fields of payment documents is given in the “Regulations on the rules for transferring funds” (approved by the Bank of Russia on June 19, 2012 No. 383-P). Their correct execution eliminates disputes with control authorities.

Field 107 in the payment slip: 2018

Errors made when filling out certain sections may result in additional taxes being assessed.

Field 106 in payment order 2017

Column 106 is intended to indicate the basis for payment. Regardless of how the payment document is generated (manually or in a program), the numerical and alphabetic values ​​in its columns must comply with the requirements of current legislation.

On April 25, 2017, changes were made to Order No. 107n of the Ministry of Finance, which defines the rules for processing settlement documents sent by bank account holders. Accordingly, field 106 in the 2016 payment order had to be filled out according to slightly different rules. The changes affected the rules for filling out individual details. As before, special attention is paid to filling out columns 106 and 107.

A sample payment order form indicating the field numbers is presented below.

When should field 106 be filled in?

Is it possible to leave 106 blank? Practicing accountants know very well that this cannot be done.

Field 106 in the payment slip, both on paper and in an electronic document, is filled out using codes.

To fill out the column in question, code values ​​consisting of two alphabetic characters are used:

• TP - payment in the current period;
• TR, ZD, AP - payments on demand, voluntary and according to an act of the Federal Tax Service;
• IN - repayment of investment loan;
• RS, OT - repayment of installments or deferred debt;
• RT - calculations according to the restructuring schedule;
• AR - repayment of debt according to the writ of execution;
• PR - repayment of debt suspended for collection;
• PB, TL, ZT - designations used when making payments within the framework of bankruptcy proceedings;
• “BF” is the current payment of an individual paid from his bank account;

Field 107 in the payment order

The next column in the section intended to clarify the identity of the mandatory fee is field 107 in the payment slip. The tax period value consists of 10 characters, two of which are separators. According to the general rule, the first two positions are intended to clarify the period in which transfers are made. For this purpose, the values ​​of MS (calculation for the month), CV (based on the results of the quarter), PL (for calculations for the half-year), and GD (taxes for the year) are provided.

After specifying the period for which the organization is reporting, a separator is inserted. It is followed by the designation of the month, quarter, half-year or year for which taxes are paid. It is worth noting that in the case of transferring restructured, overdue or other debt, field 107 in the payment order should be filled in with the exact value.

Field values ​​107

Example: MS.02.2017 - monthly payment for February 2017; KV.02.2017 - quarterly, for the second quarter of 2017; PL.01.2017 - semi-annual, for the first half of 2017; GD.00.2017 - annual, for 2017.

What design errors lead to and how to avoid them

If one of the fields of the tax payment document is filled in incorrectly, there is a risk of non-fulfillment of the tax obligation. Even if all bank details are filled out correctly, the payment will not be credited as intended on time. This entails the accrual of penalties (not fines).

To ensure that the payment order in field 106 “basis of payment” is filled out correctly, it is recommended to use specialized accounting programs. Creating new documents using the correct source is highly likely to eliminate errors. An additional check to ensure that the payment form is filled out correctly will take place in the remote banking system. If fields 106 and 107 contain errors, settlement documents will be rejected until all comments are corrected.

In field 107 of the payment order (Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012) for the transfer of taxes, the payer/tax agent must indicate the code of the tax period for which the tax is transferred (clause 8 of Appendix No. 2 to the Order of the Ministry of Finance of Russia dated 11/12/2013 N 107n).

The tax period is indicated by the payer/agent when transferring taxes for the current year, as well as when voluntarily repaying arrears in the absence of a requirement for payment from the Federal Tax Service.

Payment order: field 107

The value of the indicator reflected in field 107 of the payment slip has 10 characters - XX.XX.XXXX:

• 8 characters indicate directly the tax period;
• 2 characters are delimiters, indicated by a dot (“.”).

Payment order field 107: tax period

The value of field 107 of the tax payment can take the following form:

• “MS.XX.YYYY”, where XX is the month number (from 01 to 12), and YYYY is the year for which the payment is made. For example, when transferring an advance payment for income tax for March 2017, in field 107 of the payment slip, you need to enter “MS.03.2017”;
• “Q.XX.YYYY”, where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid. So, when transferring the next VAT payment, for example, for the first quarter of 2017, field 107 should indicate “KV.01.2017”;
• “PL.XX.YYYY”, where XX is the number of the half-year (01 or 02), YYYY is the year for which the tax is transferred. For example, when transferring a payment under the Unified Agricultural Tax for the 1st half of 2017, put “PL.01.2017” in the payment slip;
• “GD.00.YYYY”, where YYYY is the year for which the tax is paid. For example, when making the final calculation of income tax for 2016, in field 107 of the payment slip you will need to enter “GD.00.2016”.

Field 107 in a payment order in 2017: when a specific date is entered

If the Tax Code of the Russian Federation for the annual payment provides for more than one payment period and specific dates for payment of this tax are established, then these dates are indicated in field 107 of the payment slip (clause 8 of Appendix No. 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n).

A striking example of such a tax is personal income tax paid by an individual entrepreneur to the OSN for himself (not as a tax agent). After all, he must transfer the tax at the end of the year no later than July 15 of the year following the reporting year, and during the year advances are transferred (clause 9 of Article 227 of the Tax Code of the Russian Federation): no later than July 15, October 15 of the reporting year and January 15 of the year following for reporting.

As we can see, the Code does not contain wording regarding this tax, as for other taxes (for example, “the tax is paid no later than the 28th day of the month following the reporting period”), but specific dates are indicated. Accordingly, in field 107 of the personal income tax payment for an individual entrepreneur, you need to put exactly the date for yourself, for example, “07/17/2017” when paying an advance for January - June 2017 (July 15 - Saturday).

Field 107 in the personal income tax payment slip

If an organization/individual entrepreneur pays personal income tax to the budget as a tax agent, then in the personal income tax payment order, field 107 is filled out in the usual manner (i.e. in the “MS.XX.YYYY” format). After all, the Tax Code does not stipulate specific dates for payment of agent personal income tax.

Consequently, no new rules for filling out personal income tax payments have appeared. And the explanation of the Tax Service (Letter of the Federal Tax Service dated July 12, 2016 N ZN-4-1/12498@), regarded by some experts as an innovation in filling out field 107 of personal income tax payments, is only a general comment on the procedure for filling out payment orders for tax payments.

Taking into account this fact, when transferring personal income tax, for example, from a salary for March 2017, tax agents must put “MS.03.2017” in field 107 of the payment slip.

Personal income tax payment 2017: sample filling

You will find a sample personal income tax payment slip in 2017 in a separate material.

Error in field 107 in payment order

If you made a mistake only in field 107 of the payment order, then there is nothing wrong with that - the money still went to the budget (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). But you have the right to send an application to the Federal Tax Service with a request to clarify the tax period in the payment slip, in which you made a mistake when filling out field 107 (clause 7 of Article 45 of the Tax Code of the Russian Federation).

How to fill out field 107 in a payment order when transferring contributions

From 2017, the administration of insurance premiums (except for contributions for injuries) will be handled by the Federal Tax Service. Therefore, when filling out payment orders for the transfer of contributions to the Federal Tax Service (contributions to compulsory medical insurance, contributions to compulsory health insurance, contributions to VNiM), field 107 of the payment order is filled in the format “MS.XX.XXXX” (as in payments for agent personal income tax). And when paying contributions to the Social Insurance Fund (contributions “for injuries”), “0” is entered in field 107 (clause 5 of Appendix No. 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n).

“107” is one of the available fields in the payment order, in which it is necessary to indicate the tax period when transferring tax and insurance contributions, as well as advance payments.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

At the same time, when filling out, compilers must refer to the norms of Order of the Ministry of Finance No. 107n of November 2013, since they provide for the rules.

The corresponding tax period in the document in question must be indicated at the time of transfer of funds for current taxes and insurance contributions.

You should not ignore the process of forming field 107 in the case of voluntary repayment of debt that could arise both from tax agents and from taxpayers themselves.

To eliminate the possibility of entering erroneous or unreliable data, it is advisable to consider in more detail the features of filling out field 107.

What to pay attention to

Initially, it is necessary to pay attention to the fact that a payment order means administrative documentation, which is considered the basis for Sberbank or another financial institution.

Please note that Sberbank employees accept payment orders submitted by:

• in paper form;
• on electronic media;
• or generated through the Sberbank online service.

The payment order must be completed in strict accordance with the norms of Russian legislation.

At the same time, field 107 is considered to be an integral part of any type of payment order, which must be generated with the corresponding data without fail.

In addition, it is necessary to pay attention to the fact that thanks to the generated payment order, it is possible to:

At the same time, you should remember that the corresponding billing period code includes 10 characters when transferring funds for taxes, and:

Thanks to the first few characters, payers can easily display data regarding the frequency of payment, in particular:

The main option of the next few characters displays the numbering of the number of the corresponding declared period, in particular:

The remaining four characters are intended to indicate the current reporting calendar year.

Payment orders in the case of customs and tax transfers have some differences among themselves when forming section 107.

When transferring taxes, it is extremely important to indicate the tax reporting period for which a specific payment is made, and in the case of customs duties, the established customs authority code.

Algorithm of actions

Depending on whether we are talking about paying a fine or a tax, there are some features that are extremely important to know in order to eliminate the possibility of making mistakes and typos. Let's consider the features for each situation separately.

When paying a fine

In this case, no difficulties should arise. For example, if the Federal Tax Service Inspectorate’s request contains a tax debt repayment period until July 25, 2019, then “07/25/2018” must be indicated in field 107 of the payment order in question.

But how should the tax period be indicated in the order under consideration if the debt is subject to repayment in accordance with the generated tax audit report or according to a writ of execution? In this situation, zero is indicated in the field in question.

When paying tax

So, how to fill out tax period 107 in Sberbank-online in case of paying tax this year The value of field 107, as noted earlier, has a ten-digit code designation.

Wherein:

In a similar form, the corresponding tax period is displayed in the case of taxes and advance payments directly:

• for the reporting calendar year;
• or in the case where the taxpayer identified an error in the generated declaration for previous reporting periods and decided independently, without waiting for a notification from the Federal Tax Service, to pay the missing amount.

In case of early payment of tax, it becomes necessary to indicate the tax period for which the funds are transferred.

When the exact date is indicated

In some situations, in the “tax period” field, it becomes necessary to indicate not the payment period, but the specific date itself.

When one of the following indicators was indicated in the field called “Basis of payment”, the date must be entered on the basis of the relevant documentation, in particular:

TR	The period that was established in the drawn up request of the tax authority
RS	The time of tax transfer is in accordance with the established installment schedule
FROM	Completion time of the granted deferment
RT	Date of transfer of funds according to the debt refinancing schedule
PB	Established time for completion of the bankruptcy stage
ETC	End date for stopping collection
IN	Date of transfer of the share of the investment tax loan

In case of repayment of debt under a writ of execution, the value “0” must be indicated in the payment order.

What is the amount of state duty

In this case, it is necessary to remember that if the date of transfer of funds for the state duty is not indicated, then in field 107 it becomes necessary to indicate the specific period of transfer of funds.

In this case, in field 106 it becomes necessary to indicate the TP designation, which means the current payment. A receipt form for payment of state duty is available.

How to avoid mistakes

If one of the available fields in the settlement documentation for taxation and other fees is compiled incorrectly, then there is a high probability of failure to fulfill the assigned tax obligation.

Moreover, even if all bank details without exception were specified reliably, the payment will not be credited for its intended purpose within the prescribed period. As a result, this may become the basis for the accrual of a fine.

In order for the payment order in question to be drawn up without any errors, it is strongly recommended to use specialized software.

Video: important nuances

Generating new documentation using a reliable source with the highest level of probability will eliminate numerous errors.

The tax period in the payment order is 2017 - one of the specific details used if it is necessary to transfer funds to the budget. In this regard, the requirements for the reflection of this information, as well as liability for incorrect completion, require more detailed consideration.

Purpose of payment order

A payment order is understood as a written instruction from the account owner to the bank to transfer funds to the account of the specified recipient in a similar or other credit institution. Its form is established by the regulation of the Bank of the Russian Federation dated June 19, 2012 No. 383-P. The main types of operations for which an order is used are:

• payment for purchased valuables;
• fulfillment of obligations to the budget and extra-budgetary funds;
• repayment of debt on loans, loans, amounts associated with their servicing, as well as opening deposits;
• others stipulated by the terms of contracts or legislation.

The generation of payment documents must occur in strict accordance with the rules introduced for them. For payment orders, all of them are formulated in the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. The order contains clear instructions and explanations for filling out each individual detail.

Details in field 107 of the payment document in 2017

How to correctly reflect tax period in the payment order? The use of the specified details is determined by the need to transfer taxes or insurance contributions and solves the following problems:

• designation of the time period for which funds are transferred to the budget;
• reflection of a clear, legally established date for the calculation.

In total, 10 familiar places are provided for the design of props 107, 2 of which are used for division symbols, and dots are placed in them. The remaining 8 are used directly to provide the necessary information. The first 2 characters reflect the frequency of payment:

• MS - month;
• KV - quarter;
• PL - half a year;
• GD - year.

There are several filling options for characters 4 and 5:

• for a monthly payment, its serial number is indicated in the range from 1 to 12;
• for the quarter its number is also given from 01 to 04;
• depending on which half-year the payment is made, the value 01 or 02 is entered;
• for annual payment two zeros are entered.

Dots are placed on the 3rd and 6th familiar places.

The last 4 characters are used to decipher the value of the reporting year.

If legal regulations establish a specific tax payment date, then it must be entered in field 107.

The use of the described details is mandatory not only for transfers of the current year, but also for transfers the need for which arose as a result of the discovery of errors in previous calculations for earlier periods, while there is no requirement for repayment of such debt from the Federal Tax Service. In such a case, data about the period for which the additional payment is made is entered in the field.

It is necessary to highlight the circumstances, the occurrence of which requires indicating a clear date of transfer in this field. This need arises if the adjacent field 106 “Basis of payment” contains one of the following values:

• TR - there is a requirement to repay the debt from the Federal Tax Service indicating a specific date;
• RS - payment of the tax amount is carried out in installments, in accordance with a pre-approved schedule;
• FROM - a deferment of payment has been granted and the day of its completion is known;
• RT - as a result of the restructuring of debt to the budget, an individual payment schedule was created;
• PB - upon completion of the bankruptcy procedure;
• PR - if there is an end date for the suspension of debt collection;
• IN - partial repayment of investment tax credit.

In field 107, zero values ​​are indicated if payment is made based on the results of the tax control procedure or according to a writ of execution.

For advances, data is provided for the period for which they are paid.

Sample of entering data in field 107

The sequence of entering information into line 107 “Tax period” is best studied in practice.

Example 1

The company made a partial preliminary tax payment for the 3rd quarter of 2017. In this situation, enter in field 107: KV.03.2017.

Example 2

A private entrepreneur uses a simplified method to calculate taxes for 2016 on the basis of previously submitted tax reports. Contents of field 107 - ГД.00.2016.

Example 3

The company acting as a tax agent pays personal income tax for June 2017. In this case, enter the following data in line 107 - MS.06.2017.

Example 4

The company received a request for debt repayment from the tax authority with a specific repayment date - 04/26/2017. Line 107 should contain - 04/26/2017.

What are the consequences for errors made in field 107?

If information is entered incorrectly in field 107, the organization can clarify the data by submitting a written request drawn up in free form, with a copy of the payment document attached. After the inspection, the Federal Tax Service makes a decision to clarify the payment details.

***

Field 107 applies only to payments to the budget. Filling it out incorrectly may result in the payment being offset against a liability in the wrong period. If a company makes a mistake, it is necessary to ask the tax authorities in writing to adjust the payment period.

When paying taxes or advance tax payments, it is mandatory to fill out a payment order. How to correctly draw up a payment order indicating the tax period and what are the consequences of incorrectly filling out field 107? This article will be devoted to these issues.

Why is a payment order necessary?

A payment order is a document in a prescribed form that regulates the account holder’s instructions to make non-cash transfers in favor of the recipient of funds. The instruction has been sent to the bank that maintains the payer’s account. Funds are transferred from a deposit account. If for some reason the account does not have the required amount of money, but the agreement between the bank and the payer provides for an overdraft, the transfer will be carried out. This document must be drawn up and submitted to the bank for execution in electronic or paper form.

Individuals can also operate payment orders without opening a bank account. In this case, an order to the bank from an individual can be drawn up in the form of an application, in which the following information must be indicated:

• payer details;
• details of the recipient of funds;
• bank details of the payer and recipient;
• amount of money;
• purpose or purpose of payment;
• other information established by the bank.

Based on the order, the bank employee generates a payment order.

When drawing up an order to the bank electronically, it is very important to correctly indicate the payer, recipient of the transfer, amount, and purpose of payment.

Filling out a payment order

The completion and form of the payment order is regulated by the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P “On the rules for the transfer of funds.”

Field 107 of the payment order is filled in only when transferring funds to the budget of the Russian Federation.

If field 107 in a payment order is filled in when performing an operation not related to a transfer to the budget of the Russian Federation, the bank has the right to refuse to execute the payment order.

Tax period in the payment order when paying taxes

An example of filling out the “Tax period” field in a payment order

Admission to the bank of payments.

Debited from account plat.

02

PAYMENT ORDER No. 26

20.10.2018

date

Payment type

Sum in words

Five thousand one hundred rubles 10 kopecks

TIN 663312345

Gearbox 663301001

Sum

5100-10

ABV LLC

Account No.

40702810094000009876

Payer

PJSC "UBRD"

BIC

044030002

Account No.

Payer's bank

North-Western State Administration of the Bank of Russia, St. Petersburg

BIC

044030001

Account No.

payee's bank

INN 7820027250

Gearbox 782001001

Account No.

40101810200000010001

UFC in St. Petersburg

Type op.

01

Payment deadline.

Name pl.

Outline of boards

5

0

Recipient

Code

Res.field

18210102010011000110

40307000

TP

MS.10.2018

0

0

Personal income tax for October 2018.

Purpose of payment

Signatures

Bank marks

Ivanova

M.P.

Petrova

Filling out field 107 in the payment order depending on the situation:

Consequences of an incorrectly filled in “Tax period” field

Questions and answers

1. In the payment order, the accountant made a mistake when indicating the tax period - instead of MS he indicated KV. What sanctions will be applied in this case? And what can be done?

Answer: In your case, there was no error in the execution of the order to transfer the tax, which resulted in the non-transfer of the tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury. You have the right to submit to the tax authority at the place of your registration a statement of an error, attaching documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the tax period.

2. How to fill out field 107 in case of deferred tax payment? We have a tax deferment schedule provided by the tax office.

Answer: In the payment order, in field 106, indicate the value OT (completion of deferred payment), in field 107, indicate the tax payment date (for example: 10.20.2018).

The savings bank provides services not only to individuals, but also to personal accounts of enterprises and other legal entities. For all organizations, regardless of their form and type of activity, an indispensable condition is the transfer of taxes within a strictly prescribed time frame. Entrepreneurs often find it difficult to fill out the “Tax period” column in the payment document. When registering a payment order in the Sberbank Online service, field 107 “Tax period” is filled in with ten characters.

Alfa-Bank: Super offer! Credit card “100 days without %” from Alfa Bank!

Free card issue
+Credit limit up to 300,000 rub.
+100 days without interest on loans for purchases and cash withdrawals
+0% on credit for transfers and for any purchases within 100 days
+0% commission on cash withdrawals
+The interest-free period begins with the first purchase, cash withdrawal or other card transaction. >>Full conditions for the card

What is tax season?

First of all, let us clarify that a payment order is an administrative document that serves as the basis for Sberbank or other financial and credit institution to transfer funds from the client’s current account according to the completed details.

The bank accepts payments both on paper and in electronic format, filled out through Sberbank Online.

The payment order is issued in accordance with the requirements stipulated by law (Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013). An integral part of any payment is field 107, which must be filled out. It indicates the period of time for which tax debts are repaid or insurance premiums are transferred.

Why are payment orders and field 107 needed?

The following financial transactions are carried out using payment orders:

• Transfer of funds to counterparties for purchased products or services received;
• Payments to the budget, non-budgetary institutions, payment of taxes to the Federal Tax Service and insurance contributions to the Social Insurance Fund;
• Replenishing the deposit from an existing current account and repaying credit debt;
• Payment for the Internet, mobile communications, digital TV and housing and communal services.

The function of column 107 is to reflect the period of time for which the payment is made. The billing period code for timely payment of tax has 10 characters, 8 of which indicate the taxation period, and 2 are points for delimiting points.

The first two characters indicate the frequency of tax payments:

• MS – every month;
• KV – once a quarter;
• PL – once every six months;
• GD – once a year.

The function of the next two symbols is to indicate the number of the declared period:

• For monthly payments - numbers from 01 to 12 depending on the month;
• For quarterly – from 01 to 04;
• For semi-annual students – either 01 or 02;
• For annual ones, this indicator is indicated by two zeros.

The remaining 4 characters indicate the current year.

Payments for tax and customs transfers have differences in the design of column 107. When paying taxes, it is necessary to indicate the tax period for which the payment is made, and when paying customs duties - the code of the customs authority. In field 107 this indicates the customs authority that will be the recipient of the payment.

Each post has a personal code, but all payment transactions are carried out indicating the code of the customs authority to which it belongs. Therefore, it is necessary to know exactly which customs authority a particular post belongs to.

When to specify an exact date

This is necessary if column 106 contains a designation from the following list:

• TR – a claim for payment submitted to the Federal Tax Service;
• RS – transfer date according to the installment plan;
• OT – expiration date of the deferred payment;
• RT – payment deadline, based on the debt restructuring schedule;
• PB – the period when the bankruptcy procedure ends;
• PR – expiration of the period of suspended collections;
• IN – time of transfer of tax credit.

If the basis for repaying the debt is an inspection report by the Federal Tax Service or the presence of a writ of execution, then column 107 in the payment is designated “0”.

Specifying the wrong tax period

An error when specifying the billing period in field 107 does not entail negative consequences, since the payment will be completed and the funds will still go to the budget. If incorrect data is detected, the taxpayer is recommended to clarify the calculation period. To do this, you should submit an application to the tax authority and attach a copy of the receipt. Then an act is drawn up and the payment transaction is clarified.

Examples of indicating the period in column 107

Let's give examples of how column 107 should look when indicating the tax period in Sberbank Online.

• When transferring the water tax for the 1st quarter of 2019, column 107 will indicate: KV.01.2019.
• When paying tax for the first half of 2019, you must provide the following details: PL.01.2019.
• When transferring monthly tax payments for April 2019 - MS.04.2019.
• If the tax is paid once a year, then, for example, for 2017 in field 107 it is indicated: GD.00.2017.
• Payment of tax indicating a specific date: 03/20/2019.

Conclusion

The fields of the payment document indicate key information regarding the tax period. Correctly filling out field 107 in the Sberbank Online system allows the tax authority to identify the payment transaction as accurately as possible and attribute it to a specific tax period.