In the bank. For this purpose, special forms of payment documents (notices) are provided.
As a payment document for paying taxes (fees), penalties and fines to the budget of the Russian Federation, individuals are recommended to use form No. PD (tax), the form of which is approved by a joint letter of the Ministry of Finance and Sberbank of Russia dated March 12, 2007 No. GV-6-10/ 173@/07-1142.
In a number of cases, tax authorities themselves send taxpayers - individuals already completed receipts along with a notification or demand for tax payment. For example, owners of privatized apartments receive such letters annually.
All payment receipts generated and sent by the tax authority to taxpayers must be registered in a special register, as evidenced by the individual number, consisting of 13 characters, indicated in the “Document Index” requisite. In this case, the taxpayer only needs to fill in the details “Payer (signature)” and “Date”.
Also, on the receipt generated by the tax authority, a barcode is applied in a specially designated place. This code contains the necessary information that allows you to further identify the payer and the purpose of the payment.
Rules for filling out form No. PD (tax)
The form contains the following indicators (see sample filling).| Field | Meaning |
| Payer INN (60) | The value of the taxpayer identification number (TIN) in accordance with the certificate of registration with the tax authority. If a taxpayer who is an individual does not have an INN, zeros (“0”) are entered in the “INN” field of the payer. In the field "Full name of the payer" the following is indicated:
|
| Recipient's TIN (61) | The value of the TIN of the tax authority that administers the payment in accordance with the legislation of the Russian Federation |
| Recipient checkpoint (103) | The meaning of the checkpoint of the tax authority that administers the payment in accordance with the legislation of the Russian Federation |
| Recipient | The name of the recipient of the payment (the body of the Federal Treasury, the body providing cash services for the execution of the budget of a constituent entity of the Russian Federation or a municipal entity) and in brackets - the name of the tax authority administering the payment in accordance with the legislation of the Russian Federation |
| 104 | Indicator of the budget classification code (BCC) in accordance with the classification of budget revenues of the Russian Federation |
| 105 | The value of the OKATO code of a municipality in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division, on the territory of which funds from paying taxes (fees) are mobilized into the budget system of the Russian Federation |
| 106 | Payment basis indicator. It has two signs and can take the following values: TP - payments of the current period ZD - voluntary repayment of debt for expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority TR - repayment of debt upon request for payment of taxes (fees) from the tax authority RS - repayment of overdue debt OT - repayment of deferred debt AP - debt repayment according to the inspection report AR - repayment of debt under a writ of execution |
| 107 | Tax period indicator. |
| 110 | Payment type indicator. It has two signs and can take the following meanings: “PE” - payment of a penalty; "PC" - payment of interest. When paying a tax, fee, payment, duty, fee, advance (prepayment), tax sanctions established by the Tax Code of the Russian Federation, administrative fines, other fines established by relevant legislative or other regulations, the value zero "0" is indicated in field 110. |
| Status (101) | 02 - tax agent 09 - individual entrepreneur 10 - notary engaged in private practice 11 - lawyer 12 - head of a peasant (farm) enterprise 13 - other individual 14 - an individual - a payer of the unified social tax and an individual - a payer of insurance contributions for compulsory pension insurance, making payments to individuals (subclause 1, clause 1, article 235 of the Tax Code of the Russian Federation) |
In field 107, enter the indicator of the tax period, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with dots ("."). This indicator is used to indicate the frequency of payment of the tax (fee) or the specific date for payment of the tax (fee) established by the legislation on taxes and fees - “day.month.year”.
| Sign | Meaning |
| Calendar day (DD) | MS - monthly payments KB - quarterly payments PL - semi-annual payments GD - annual payments |
| Dot "." | Dot "." |
| Month number (MM) | For monthly payments, the month number of the current reporting year is entered (from 1 to 12), for quarterly payments - the quarter number (from 1 to 4), for semi-annual payments - the half-year number (1 or 2). When paying tax once a year, the fourth and fifth digits are filled with zeros |
| Dot "." | Dot "." |
| Year for which tax is paid (YYYY) | Year for which tax is paid |
When paying tax once a year, the fourth and fifth digits of the tax period indicator are filled with zeros. If the legislation on taxes and fees for the annual payment provides for more than one deadline for paying a tax (fee) and sets specific dates for its payment for each deadline, then these dates are indicated in the tax period indicator.
The form for paying taxes discussed above is not the only one. Thus, individual entrepreneurs and individuals who carry out business activities and do not have a bank account can pay taxes using
How create a Sberbank receipt online? Using the website service, you can create a Sberbank Receipt and send it by email. Try right now, without registration, to create and print a Sberbank Receipt in Demo mode.
What else you need to know about Receipt PD-4
What is Sberbank Receipt PD-4?
Receipt PD-4 is a payment document for transferring funds from an individual (buyer) to a legal entity (seller), containing the recipient’s details and the name of payment for goods and (or) services. The payer submits the completed paper receipt form PD-4 to the Sberbank operator for processing.
- Required details to be filled in Receipt PD-4:
- name of the organization or individual entrepreneur;
- bank details, current or personal account, cor. account, name of the bank and its BIC;
- amount of payment;
- date of payment;
- Full name and signature of the individual payer.
Sample Receipt PD-4
How to fill out a Sberbank Receipt
Recommendations for filling out Sberbank Receipt PD-4. This form must be filled out on a computer or by hand in legible handwriting and consists of two parts. A payment mark is placed on the bottom and the receipt is returned to the payer. Previously, Sberbank tellers took the top part of the receipt, but now this does not happen and the full receipt with a note about payment (or with a check for payment) is returned to the payer.
- Payee's name— the name of the legal entity or entrepreneur is indicated.
- Payee's TIN— indicate the TIN of a legal entity or entrepreneur.
- Payee's account number— current or personal account number of a legal entity or entrepreneur
- Name of the bank— the name of the payee's bank is indicated.
- BIC— the BIC of the payee’s bank is indicated.
- Cor./ac.— indicates Cor.sch. payee's bank.
- Payment Description— indicate the full name of the payment
- FULL NAME. payer— the full name of the payer is indicated.
- Payer's address— the full address of the payer is indicated.
- Amount of payment— indicate the payment amount including VAT.
- Amount of service fee- in practice it is not filled in, it remains empty.
- Total— the total amount is indicated (payment amount + service fee amount).
- date— the current date of payment is indicated.
- Payer (signature)- mandatory signature of the payer.
- The lower part of the receipt is filled out similarly to the upper part and must be identical to it.
Other document forms
Check
Download the Invoice form for payment
Acts
Forms of Certificates of work performed, services rendered, non-exclusive rights, reconciliation
Filling out payment documents sometimes causes difficulties. It is difficult not to get confused in the new BCC, amounts and other details when the state introduces so many changes for entrepreneurs. In recent years, several convenient modern payment methods have appeared, but not everyone knows how to use them. Detailed instructions will help you generate a receipt for payment of insurance premiums to the Pension Fund of Individual Entrepreneurs 2019.
A businessman can contribute taxes and fees to the budget in 2 ways:
- cash;
- non-cash – through a personal bank card or an entrepreneur’s current account.
The Federal Tax Service website provides a convenient service called “Pay taxes”. It automatically generates payment orders and receipts for any taxes and fees.
First you need to register. If an entrepreneur does not have an account on the site, then you can quickly go through the procedure of creating one. If you already have a personal account, then you need to access the service through it.
Stages of creating payment documents for paying mandatory contributions to pension (or health) insurance:
- Selecting the required document. A payment order is used to pay debts to the budget through a current account. The receipt is intended for payment through the bank’s cash desk, as well as through the State Services portal or online from a bank card.
- After clicking the “Next” button, a page opens on which you select the type of payment. Click on the “Insurance premiums” group.
- Now the name of the payment and its type are searched. These are pension or medical contributions.
- The service will fill in some of the fields automatically (after registering the entrepreneur, the site will find all the data in the Federal Tax Service database). You will have to fill out some things yourself. The service will indicate what information is required. The main thing for an individual entrepreneur is to be more careful and not make mistakes when entering data. Even if the exact period is not specified (month, quarter - these periods are not included in the service), this will not be an error, and the payment will be counted. But the year must be indicated strictly as 2019 (or the one for which payment is made).
- Now select the payment method. For cash payments, a receipt for payment to the Pension Fund for Individual Entrepreneurs 2019 (or Social Insurance Fund) will be generated; it can be printed. You can continue paying by bank transfer on the service (then it will prompt you to select a payment method).
The site will accurately generate all the data about the payee (name, BCC, current account); the payer has no chance of making a mistake. The payment details for insurance premiums for all individual entrepreneurs in 2019 did not change compared to 2017.
The website of the Federal Tax Service of Russia offers to prepare a payment for individual entrepreneurs (and other persons) without registration. On the appropriate page of the service, you should select the type of payer (IP) and the payment document. Then the program will help you fill in all the empty fields (it will offer to select the type, name and type of payment from the list, and it will determine the BCC itself). But some information (about yourself) will have to be entered manually, after which the document will be generated and ready for printing.
But only a registered user will be able not only to pay contributions to the Pension Fund for individual entrepreneurs by generating a receipt through his personal account, but also to track the status of all his payments with the Federal Tax Service on the website.
The service can also generate a payment order for payment through a bank, but legislation today allows entrepreneurs to work without opening current accounts. And many individual entrepreneurs use personal bank cards for non-cash transfers through the terminal.
Incorrect information will result in the payment not being credited on time and adjustments will take time. If there is a delay, a penalty will be charged.
Back in 2017, all payments (and part of the reporting) on insurance premiums for entrepreneurs came under the jurisdiction of the Federal Tax Service. You now need to pay using new details, including KBK. Accordingly, the details of the Pension Fund for paying insurance premiums to individual entrepreneurs are no longer needed. An exception is payment of debts incurred before 2017.
Fixed payments do not depend on the presence of employees or the type of activity of the individual entrepreneur. If a businessman is registered with the Federal Tax Service, then they are accrued automatically. The beginning of this is the date of official registration, the end is the closing date. Independent termination of activity, without notifying the tax office, does not cancel the accrual of payments!
Among the innovations is that the amount of contributions no longer depends on the minimum wage. As before, payments increase annually, but now this does not depend on an increase in the minimum wage. Re-indexation is being carried out, taking into account the growth of inflation in the country.
Today, the annually increasing amounts of contributions until 2020 are known:
2018 – OPS 26,545 + compulsory medical insurance 5,840 = 32,385 rub.
2019 – OPS 29,354 + compulsory medical insurance 6,884 = 36,238 rubles.
2020 – OPS 32,448 + compulsory medical insurance 8,426 = 40,874-00 rub.
The amount of the 1% contribution is not fixed; it is independently calculated using the formula:
The total income for all types of activities is 300,000-00 x 1 percent = payment.
As you can see, this contribution is charged only on the amount of income exceeding 300 thousand rubles in a calendar year. You can generate a separate payment to the Pension Fund for individual entrepreneurs to pay this contribution on the Federal Tax Service service.
The deadlines for paying the 1% deduction have changed. It is important not to forget that when combining different taxation regimes, income for determining the base for them is summed up.
Under the main special regimes, the entrepreneur’s income is:
- for UTII this is imputed income, calculated in accordance with the Tax Code;
- PSN considers the previously determined value of the patent to be income;
- in the “simplified” version, the calculation takes into account all revenue from business activities received during the year (when only income is taxed) or the amount minus expenses incurred (if “income - expense” is applied);
- on OSNO – profit received.
For any amount of income, the maximum amount of this payment cannot, by law, exceed the amount of 212,360 rubles. in a year.
The Tax Code contains a list of grace periods for which individual entrepreneurs are exempt from paying contributions. The entrepreneur must notify the Federal Tax Service in advance by providing an application and supporting documents. Exemption is possible when an individual entrepreneur experiences the preferential cases listed in the code and at the same time there is no activity!
For convenience, fixed contributions can be paid in installments. A receipt to the Pension Fund and Social Insurance Fund for individual entrepreneurs 2019 can be printed for any period. For monthly payments, the annual amount is divided into 12 equal parts, for quarterly payments - into 4.
For what purpose is this done:
- reducing the one-time payment amount (it is easier to pay in installments);
- Since individual entrepreneurs are required to make advance payments of the basic tax to the budget every quarter, the amounts of contributions paid in the current quarter will be used to reduce the base.
The entrepreneur must remember that, whether in parts or in full, the full amount must be repaid within the following terms:
- Compulsory medical insurance and compulsory health insurance – until December 31 of the year for which they were accrued (i.e. for 2019 they are paid until 12/31/18);
- The 1% contribution is calculated and paid into the budget before July 1 of the year that follows the current one (for 2019, the deadline is 07/01/19).
The last days that fall on weekends or holidays are transferred to subsequent working days.
The taxable base of the single tax is reduced by the full amount of paid contributions for:
- simplified tax system 15%;
- UTII;
- BASIC.
But this can be done if the payment took place during the period for which the tax is calculated. When filling out the income accounting book, payments are entered in the expenses column.
Example: the basis for calculating the advance payment of the simplified tax system of 15% for the 1st quarter of 2019. is reduced by the amount of the contribution actually paid from 01/01/18 to 03/31/18.
Individual entrepreneurs who use the 6% simplified tax system and are not tax agents have another opportunity - to reduce not the base, but the amount of tax on insurance premiums paid. Moreover, the deduction is made without limitation and reduces the tax down to 0 rubles.
This includes all amounts of mandatory contributions (actually contributed to the budget) for yourself: for compulsory health insurance, compulsory pension insurance and the 1% fee to the Pension Fund. Voluntary insurance is not taken into account.
The annual amount is calculated using the formula:
Income x 6% - advance payments from the beginning of the year - mandatory contributions paid = tax payable to the budget.
An individual entrepreneur on the simplified tax system of 6%, using hired labor, reduces the single tax of the simplified tax system by 50% of the amount of insurance premiums paid, not only for himself, but also for his employees.
The single tax on sick leave payments for the first three days (their employer, individual entrepreneur, pays it out of his own pocket) and on the amount of voluntary insurance for employees (50%) is also reduced. The tax is also reduced by a 1% contribution.
Declarations are now submitted only by entrepreneurs who have employees. Since 2012, the state has abolished the reporting of individual entrepreneurs on contributions to funds for themselves. The tax office automatically calculates the amounts, and after payment the debt is removed. To make sure that the payment has reached the Federal Tax Service and has been counted, you can check this in your personal account on the website or call.
Since contributions to the pension insurance of individual entrepreneurs are accrued throughout the period of work (until the moment of exclusion from the Unified State Register of Individual Entrepreneurs), they must be paid no later than the deadlines specified in the code.
If an individual entrepreneur evades or delays payment, the Federal Tax Service has the right to apply the following sanctions:
- a penalty for each day of delay in the amount of 1/300 of the Central Bank refinancing rate in relation to the amount of debt;
- Individual entrepreneurs with an income amount exceeding 300 thousand rubles are subject to fines if an audit reveals an understatement (the sanction is set at 20% of the amount), this applies to the OSN, Unified Agricultural Tax and Simplified Taxation Tax regimes.
Penalties are due after repayment of the principal debt. If during the period of delay the rate has changed, then from that day the amount of the penalty will be reduced or increased accordingly.
The Federal Tax Service is authorized to collect overdue payments from the debtor's accounts independently. Or file a claim in court, which will forward the decision to the bailiffs. This means that the debt will be collected from the personal property of the individual entrepreneur.
Details for transferring contributions
Some individual entrepreneurs do not have the opportunity (or desire) to use convenient services that make the work of a businessman easier. And they prefer to fill out receipts by hand. A blank form can be obtained from the tax office and printed online.
New BCCs where entrepreneurs (and all other taxpayers) must make contributions:
- Pension Fund - 182 102 02140 06 1110 160, penalty - 182 10 20 21 40 06 21 10 160, fine - 182 10 20 21 40 06 30 10 160;
- FSS - 182 102 02103 08 1013 160, penalty - 182 10 20 21 40 06 30 00 160, fine - 182 10 20 21 40 06 21 00 160;
- 1% payment - BCC is the same as the fixed payment.
In the recipient column, the name of the Federal Financial Institution at the place of registration of the individual entrepreneur is indicated. Don’t forget that the recipient’s TIN and checkpoint are also different! Debts for old periods (2016 and earlier) are transferred using outdated details.
The status of the payer must be entered in field 101 (for individual entrepreneurs, payments for oneself - 09).
Sberbank clients can pay debts to the state through the terminal. The recipient's details are entered automatically when you select the required items in the menu. You will have to enter your details in full.
A receipt for payment to the Pension Fund for individual entrepreneurs in 2019 is filled out on the Federal Tax Service website automatically or on a form by hand. The first option has a major advantage. Due to the change in details, the Federal Tax Service independently corrects the recipient’s data (with the permission of the Federal Tax Service), but the entrepreneur clarifies the rest of the information in the order of correction, which takes a lot of time. Errors are excluded in the receipt generated by the service.
Perhaps every individual entrepreneur, even a beginner, knows about paying insurance pension contributions. But it happens that when the deadline for the insurance payment approaches, the individual entrepreneur does not always 100% understand how and where a payment document can be generated simply, quickly and without hassles. And when it turns out that there may be several such payments, the situation may become more complicated due to the individual entrepreneur’s limited time or the inability to do this online.
Pension contributions - where, how much and according to what calculations an individual entrepreneur pays
Pension contributions are one of the most serious fiscal burdens on small businesses. Since 2017, when almost all payments from the diocese of extra-budgetary funds were transferred to the Federal Tax Service of the Russian Federation, insurance premiums have increasingly begun to be called taxes. In many respects they are regulated even more strictly and uncompromisingly.
There are no concessions for anyone regarding pension insurance: neither the status of an individual entrepreneur, nor the amount of time worked by him, nor the region chosen for doing business, have no significance here. INAll individual entrepreneurs registered in the Unified State Business Register are required to pay contributions to the state pension fund both for themselves and for their employees.
There are 3 types of pension contributions:
- A fixed pension payment that an individual entrepreneur pays for himself. The price of the issue here is the same for everyone - in 2018 it is 26,545 rubles, in subsequent years the rate is indexed. You must generate a payment form and pay your fees strictly before December 31 of the reporting year. The regulator does not limit businesses to the number of payments: they can be transferred once a year, quarterly or monthly.
- An insurance fee that all individual entrepreneurs must pay to the treasury if their income exceeds 300,000 rubles for the reporting year. This payment is calculated in the amount of 1% of the individual entrepreneur’s revenue minus three hundred thousand rubles. The deadline for this fee was clarified in 2018 - it must be paid before July 1, 2019.
- Pension contributions for individual entrepreneurs. The income of the insured individual is taken as a basis. persons and, based on this, an insurance payment is calculated in the amount of 22% of all motivational payments paid to the employee. It is important that the total amount is taken from all payments to the employee: wages, bonus fund, compensation, additional payments, etc. If an individual entrepreneur receives more than 1.021 million rubles during the reporting period, the employer pays another 10% for him from the excess amount. These payments are made monthly based on the amount received by the individual entrepreneur, the deadline is until the 15th.
All pension contributions are paid to the district tax office at the place of registration of the individual entrepreneur. WITH In 2017, due to a change in the administrator of insurance contributions, the budget classification codes that must be indicated in payments for pension contributions were changed.
As a rule, both pension and medical contributions are paid to the Federal Tax Service at the same time. If only because the trip to them and the payment period are the same. So why be distracted by the same procedure when paying? Contributions to the FFOMS for yourself for medical purposes. insurance in 2018 is equal to 5,840 ₽. As a result, 2 fixed individual contributions for compulsory health insurance and compulsory medical insurance are equal to 32,385 rubles. There is no need to submit reports for both contributions.
One of the key issues of tax and insurance payments, of course, is the liability of business for violations of regulations. Here the requirements of the tax authorities are almost identical:
- If there is a delay in payment of the insurance premium, penalties are included, which are calculated for each day of delay (1/300 of the refinancing percentage of the Central Bank of the Russian Federation).
- If mandatory insurance fees are not paid, the individual entrepreneur may be subject to a fine of 20% of the premium amount.
- If payment deadlines are regularly violated and the individual entrepreneur maliciously ignores the requirements of the Federal Tax Service, he may be subject to a fine of up to 40% of the amount of the unpaid contribution.
If an individual entrepreneur ends his business activity, after deregistration he has only 15 days to generate a payment document (receipt) and pay all insurance premiums. When an individual entrepreneur works for an incomplete calendar year, he must calculate the amount for all full months, as well as for the remaining days of the incomplete month (if any). In this case, the calculation should include both the first and last day of registration of the individual entrepreneur.
Table: amounts of fixed contributions of individual entrepreneurs “for themselves” under compulsory health insurance and compulsory medical insurance
| Period | Compulsory medical insurance | OPS | Total: compulsory medical insurance + compulsory medical insurance |
| 2017 | 4,590 RUR | 23,400 ₽ | 27,990 RUR |
| 2018 | 5 840 ₽ | 26,545 RUR | RUB 32,385 |
| 2019 | 6,884 RUR | RUB 29,354 | RUB 36,238 |
| 2020 | RUR 8,426 | RUB 32,448 | RUB 40,874 |
Where to get and how to fill out a receipt for payment of compulsory medical insurance
Generating a receipt for paying pension insurance contributions has become much simpler in recent years; now this can be done in several convenient and quick ways:
Step-by-step instructions for online receipt generation
Let’s take, for example, a situation where a businessman begins to generate a receipt to pay a mandatory pension contribution for himself. The individual entrepreneur has been operating since the beginning of 2018 and plans to do so until the end of the reporting period. The amount for OPS for this period will be 26,545 ₽. First you need to decide on a payment schedule.
The best option would be to decide to make payments quarterly. This is not only our advice; all accounting services, online resources, and the tax authorities themselves recommend paying this way. This method will allow, firstly, to evenly distribute the financial burden on the company, and secondly, it will give the individual entrepreneur the opportunity to offset these amounts when paying tax. In almost all tax regimes, an individual entrepreneur has the right to take into account pension payments in expenses (with the exception of an individual entrepreneur with a patent).
Let's choose quarterly payments. Thus, payments should proceed according to the following schedule:
- for the first quarter of 2018 - until March 31;
- for the second quarter - until June 30;
- for the third quarter - until September 30;
- for the fourth quarter - until December 31.
The quarterly payment under the OPS will be 6,636.25 rubles. You can round the amount to a whole number, and subsequently adjust the final amount, or you can pay exactly according to the formula: 26,545 RUR / 4 = 6,636.25 RUR.
Despite the priority of all fiscal (tax and insurance) payments for banks, it is worth considering that money can often pass through bank transactions for more than one day. Especially when the system is busy. Therefore, in order to avoid the accrual of penalties, it would be useful to secure at least the final OPS payment and transfer it 7-10 calendar days before the payment deadline.
So, let’s look at the steps you need to take to generate a receipt and pay it in a bank or online:
- We open the page of the Internet portal of the Federal Tax Service of the Russian Federation and begin generating a payment document, selecting the type of payer in a certain tab - since we are paying for ourselves, we put a “tick” in the block reserved for individual entrepreneurs. In the next block you need to decide on the type of payment document. It all depends on how the receipt will be paid:
- If the user still has questions, he can always refer to the tips that are “hard-wired” in the service under question marks next to the required tabs. After selecting the required blocks, go to “Next”.
- Select the correct type of payment. In our case, this is a fixed contribution of the individual entrepreneur to the OPS for himself, corresponding to the BCC for this payment - 18210202140061110160. Please note that you must enter the digital code without spaces, otherwise the service will not recognize and accept it. To generate a payment type, one code is enough, but if the payer is in doubt or does not know the current BCC, the online service can select the correct code using drop-down lists. It will just take a little longer.
When choosing a payment type, it is enough to indicate the BCC for the purpose of the payment - Next, select the desired tax office to which the payment will be sent. The Federal Tax Service code can be selected in the drop-down register. If questions arise regarding OKTMO of a certain inspection, since the drop-down list here is very impressive, this can be determined by the address of the micro-enterprise location (individual entrepreneur registration).
If the payer is lost in choosing the details of his Federal Tax Service, its codes can be determined by the individual entrepreneur’s registration address - The next, perhaps the most serious step when preparing a receipt is to enter the details of the payment document (or instructions, if this type of payment document was chosen at the beginning of the journey). It is important to choose here:
- Next, the service will ask the user to provide the individual payer details. It is logical that in the blocks with your full name you need to put the exact details of the entrepreneur (as indicated in the individual entrepreneur’s certificate). An important point in this paragraph is the contribution payer identification number (TIN). If you need to generate a receipt for non-cash payment, this number is required. But you don’t have to fill in the address block, although it won’t hurt. After all, the more accurately all the payer’s details are indicated, the better. If questions suddenly arise, there will be more justifications.
Without the payer’s TIN, it will not be possible to generate a payment for online payment; this number does not affect the rest - The next page of the service is intended only for checking all the data. You don't need to enter anything here, you just need to make sure that all the data is correct. And click the red “Pay” button.
The payment is actually completed, click the “Pay” button - But that's not all. After opening the next page, you need to select a form of payment - cash or by bank transfer (card, electronic money, and payment from a mobile phone are suitable for non-cash payment).
On the “Pay payment document” page you need to select a payment method - If you choose cash payment, a payment receipt will be automatically generated. Here you can once again check all the blocks by payer and recipient. And most importantly - according to the purpose of payment.
- If an entrepreneur pays a pension contribution online, you just need to select the non-cash payment block. And when opening the window for paying by bank transfer, select the logo of the partner bank. If the credit institution in which the individual entrepreneur has a bank card is not in the register of partners, you can use the State Services portal (the first logo in the electronic list). In this case, you can pay the receipt either from a card of any bank or using an electronic wallet or phone. However, in this case, you may have to pay a commission. However, the service will inform the payer about this before payment, so the individual entrepreneur will have a choice.
On the “Pay payment document” page you can select a bank for online payment of the generated payment document
Please note: if a private entrepreneur has a current account with a credit institution (any), it is mandatory to make all payments for insurance and tax contributions strictly from the business account. The bottom line is that banks strictly monitor the payments of the account owner to the budget. And if the payment is made in cash, the bank will decide that it was not there, this may be perceived ambiguously. Until the account is closed.
Table: BCC for pension contributions for individual entrepreneurs
Video tutorial: how to create a payment order on the tax.ru portal
What to do if there is an error in the payment receipt
If in 2017 errors in payments for insurance premiums were corrected by the regional Federal Tax Service Inspectorates and treasuries (and there were plenty of them), then in 2018 the situation with incorrect BCCs, although it became a little easier, inaccuracies still occur.
But don’t worry too much if errors were made when preparing the receipt. According to the official Letter of the Ministry of Finance of the Russian Federation No. 03–02–07/1/2145, issued at the beginning of 2017, an insurance premium that was paid using incorrect details is considered paid. That is, no penalties will be charged on it. An incorrect BCC will not prevent controllers from seeing the payment and determining its purpose, but changes will still need to be made.
To correct the mistake, the payer will need to write an application to the Federal Tax Service. You can compose it in any form, the main thing is to accurately indicate:
- payment order number;
- the date of its formation;
- item number;
- purpose of payment (for example, for insurance contributions for compulsory pension insurance for the first quarter of 2018);
- the amount for which the receipt was generated;
- and what is the error.
You can also indicate a normative act that allows you to make clarifications - paragraph 7 of Article 45 of the Tax Code of the Russian Federation. A copy of the payment document must be attached to the application. 
When filling out an application for clarification of tax payment, you must attach a copy of the payment order.
An application to clarify the details of a payment document will be considered by the Federal Tax Service within five working days. When considering the reasons for an erroneous payment, the tax controller has the right to request a reconciliation of calculations from the entrepreneur. But, as a rule, after a period of 5 days, the Federal Tax Service gives permission to redistribute funds without paying fines and penalties.
It is more difficult if the money does not go to the budget. This can happen if the following critical mistakes were made when preparing the receipt:
- the payment contains incorrect numbers in the Federal Tax Service account number;
- There were errors in the name of the receiving bank.
In this option, the entrepreneur will need to pay the fee again, indicating the exact details. Moreover, here the individual entrepreneur will not be exempt from paying penalties for the period until the payment reaches the addressee.
Therefore, it is easier not to reinvent the wheel, but to follow a proven path by filling out a payment order on the tax authority portal. In this case, the payment will definitely arrive as intended.
Obviously, knowing the right services and the nuances of issuing a receipt for the payment of insurance premiums, generating a payment and transferring money to the budget will not be difficult. The easiest and fastest way is to generate a payment document on the portal of the recipient of tax and insurance fees. When filling out an order on the website of the Federal Tax Service of the Russian Federation, even incorrect details will certainly not be fatal. Therefore, we recommend not to rely on bank tellers, but to do everything yourself. Fortunately, this doesn’t require much: access to the Internet, as well as minimal computer skills.
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Today we will talk about the Internet service of the Federal Tax Service of Russia “Payment of taxes of individuals”, which allows citizens to independently generate payment documents and tax receipts. It also provides the opportunity for non-cash payments through one of the Federal Tax Service partner banks.
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What opportunities does the “Payment of taxes for individuals” service provide?
The Internet service “Payment of taxes for individuals” allows an individual taxpayer to:
- generate payment documents for the payment of property, land and transport taxes before receiving the Unified Tax Notice (in advance);
- generate payment documents for the payment of personal income tax, as well as payment documents for the payment of a fine for late submission of a tax return in Form No. 3-NDFL;
- generate payment documents for debt payment;
- print generated documents for payment at any credit institution or make non-cash payments using the online services of banks that have entered into an agreement with the Federal Tax Service of Russia.
Thus, using this service, individuals can pay the following taxes:
- Property tax for individuals
- Land tax
- Transport tax
- according to form 3-NDFL)
- PFDL paid by foreigners employed by individuals on the basis of a patent. (only regarding advance payments)
How to generate a payment document or receipt for tax payment using the “Payment of taxes for individuals” service.
You can find the service itself on the website of the Federal Tax Service -. It will allow you to generate the necessary receipts and payment documents online, as well as download and print them.
The generation of a receipt for payment of a particular tax occurs in several stages.
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Payment details
To begin with, you will be asked to indicate the “Type of payment”, be it personal income tax, transport taxes, etc. The choice is made from a drop-down menu.
For example, let's take personal income tax.
In this case, you must additionally select one of two items:
- Personal income tax paid on the basis of a tax return for personal income tax ( according to form 3-NDFL);
- PFDL paid by foreigners employed by individuals on the basis of a patent (only in terms of advance payments).
- Tax
- Fine
Select the tax and indicate the payment amount. Click the “Next” button
Payment recipient details
At the second stage, you will have to indicate the details of the payment recipient. Simply put, select the desired branch of the Federal Tax Service.
Here you have 2 options:
1 - Indicate your registration address and the system will determine and fill in the fields for the Federal Tax Service Inspectorate and Municipality code.
2 - Independently select the desired branch of the Federal Tax Service and the Municipality. In this case, it is not necessary to indicate the registration address.
When filling out the address, only the Subject of the Russian Federation and the Address of the Russian Federation (city and street) are required.
It's up to you to decide which option is more convenient. Fill in the required information and click the “Next” button.
Fill in the taxpayer details
And the last thing we have to fill out is taxpayer details.
The taxpayer's last name, first name and patronymic are required. In addition, you must fill out either “Residence Address” or “TIN”.
In addition, the TIN field must be filled in if you want to generate a receipt and pay it online. If not specified, you will only be able to download and print the received receipt.
We generate a receipt and select payment methods
It is worth noting that the receipt is generated in PDF format. This is what the generated personal income tax payment receipt looks like:
If you indicate your TIN, then both payment methods will be available to you to choose from: Cash and Non-cash.
When you select cashless payment, you will see a list of available banks. It is important that you must be a client of the selected bank and be authorized on its website. If everything is in order, all you have to do is follow the instructions on your bank's website and pay the tax you need.
