How to fill out payments. memo
Check how to fill in the fields in the payments for taxes and contributions (see Table 1 below). Local inspectors complain that there are too many errors in the instructions and because of this, payments fall into the unexplained. In this regard, the tax authorities are now massively sending out letters in which they invite firms to talk about errors in payments. You should not be afraid of such invitations. If you received a message, this does not mean that the money has not reached the budget. The tax authorities want to warn the accountant how to avoid stuck payments.
Note!
As we found out, some banks refuse to process payments in which field 13 “Beneficiary's bank” contains only the name of the bank “GU of the Bank of Russia in the Central Federal District”.
According to the rules of the Central Bank, in field 13, you must fill in the name of the bank and its location (Appendix 1 to the Regulation of the Central Bank of the Russian Federation dated 19.06.12 No. 383-P). If firms fill out payments in a client-bank, then they choose the name of the bank and the address from the directory. But if you make payments in the accounting program, then check which details are in field 13. In the capital's banks, in field 13, you need to fill in: Central Bank of Russia for the Central Federal District, Moscow 35.
Table 1. How to fill out payments for taxes and contributions
| Payment field | How to fill |
|---|---|
| Payer status (101) | 01 - if you pay contributions to the inspection, tax on the simplified tax system and other taxes, |
Recipient, TIN and KPP of the recipient (16, 61, 103) | As a recipient, fill in the UFK for the region and in brackets - the name of the inspection that administers the payment. In fields 61 and 103 write down the TIN and checkpoint of the inspection. Download payment details on the e.26–2.ru website in the "" section |
Priority of payment (21) | In payments for taxes, contributions, penalties and fines, put 5, even if you make a payment based on the requirements of the Federal Tax Service |
| 0 or UIN, which is prescribed in the requirement of inspectors | |
Purpose of payment (24) | Specify the type of tax or contribution and the period for which you transfer the payment. Must be no more than 210 characters |
| KBK (104) | Consists of 20 characters. If you pay tax or fees to the inspection, put the code 182 in the first three characters. If you pay contributions to the FSS, the code starts at 393. The KBK generator is on the e.26–2.ru website in the "" section. |
| OKTMO (105) | The code of the municipality at the place of registration consists of 8 characters. You can find out your code on the website nalog.ru in the section "" |
| Reason for payment (106) | Put "TP" if you pay current payments, "ZD" - if you pay off the arrears, "TR" - if you pay taxes or contributions at the request of the tax inspectorate |
| Tax period (107) | Treasury clarified how to complete the field ( letter dated 10.08.2017 No. 07-04-05/05–660). Enter the period for which you are paying tax. For example, enter "MS.09.2017" if you pay personal income tax on September salary. |
Document number (108) | For current payments, put 0. If you pay on demand, put the number of the demand, do not fill in the “N” sign |
| Document date (109) | Date in the format "DD.MM.YYYY". This is, for example, the date of the declaration on the basis of which you pay tax. If you transfer tax before you have submitted your returns, put 0 |
On a note
Who should now fill in field 110
The Central Bank introduced a new requisite ( Instruction No. 4449-U dated 05.07.2017). In field 110, the accountant fills in code 1 if he transfers money to individuals at the expense of the budget - scholarships, salaries to state employees. Using the code in field 110, the bank will check if the recipient has a Mir card (Article 30.5 of Federal Law No. 161-FZ of June 27, 2011). If there is no card, the bank will classify the payment as outstanding and notify the individual so that he receives cash or orders the amount to be credited to another account. If the individual does not respond within 10 working days, the bank will return the money to the company. In payments for taxes and contributions, do not fill in field 110.
How to clarify an outstanding payment
Some errors in payments can be clarified, others cannot (see the diagram below). For example, you can correct the wrong basis or type of payment, BCC, tax period, etc. Even if you made a mistake in these details, the money will go to the correct Treasury account.
Scheme. How to fix errors in payments for taxes and contributions
If the defect is corrected, then submit an application for clarification of payment. In the application, indicate which field you filled out incorrectly. Attach a copy of the payment order to the application, in which you specify the details. Where to turn depends on which payment you made a mistake.
Error in the payment for taxes and contributions of the current year. Contact IFNS. The tax authorities will consider the application and make a decision within 10 working days ( letter of the Ministry of Finance of Russia dated July 31, 2008 No. 03-02-07 / 1–324). After the inspectors correct the defect, they will recalculate the penalties.
Errors in payment of contributions for previous years. Contact the fund: for pension and medical contributions - to the Pension Fund, for social contributions - to the FSS. The FIU will consider the application within five working days (). The fund will send the decision on the application to the IFTS along with the adjusted amount of penalties as of January 1, 2017. And the tax authorities will clarify the payment details in your personal account.
Errors in the payment of contributions for injuries. If you incorrectly filled in the payments for contributions to injuries for any years, apply in free form to the FSS.
What will change in work with outstanding payments from December 1, 2017
From December 1, the tax authorities will work with outstanding payments under a new Order of the Federal Tax Service of Russia dated July 25, 2017 No. ММВ-7-22/ [email protected]. The Federal Tax Service has finally fixed the deadline in which inspectors are required to make a decision on clarifying the payment - 10 working days from the date of application. Now the companies' appeals are considered within the same period, but the number of days is not officially fixed in the order. If the tax authorities themselves find an error, they will send an information message ( annex number 2 to the order). From the code in the message, you can understand what you made a mistake (see Table 2).
Table 2. Errors due to which payments fall into unexplained
| Error code | What did the accountant do wrong? |
|---|---|
| 01 | Did not reflect the budget classification code in field 104, indicated a non-existent or incorrect CSC. For example, in the payment for pension contributions to the inspection, in the first three digits I wrote down 392 instead of 182, or in the last three digits I wrote down 260 instead of 160 |
| 03 | Did not indicate or entered the wrong OKTMO in field 105: filled in a code of 9 characters instead of 8, put the old OKATO, reflected the code of another region |
| 05 | Did not indicate or incorrectly reflected the payer's TIN in field 60. For example, he wrote down a number of 12 characters instead of 10 |
| 06 | TIN does not match the name of the organization - entered the number of another company in the payment |
| 07 | The checkpoint is missing or incorrectly indicated in field 102. For example, the company paid personal income tax for “isolation”, but indicated the checkpoint of the head office |
| 08 | Did not reflect or indicated a non-existent TIN of the recipient in field 61. For example, the accountant mixed up the numbers in the TIN |
| 09 | Did not enter or reflect the non-existent checkpoint of the recipient in field 103. For example, the company mixed up the numbers in the checkpoint - indicated 7709100001, but it was necessary 770901001 |
A payment order is a document whose purpose is to transfer funds from the sender's bank account to the recipient's account. It is the most frequently used document in the financial sector. For budgetary institutions, the form of the document is approved by the Bank of Russia in the rules for the transfer of funds (Regulation of the Central Bank of the Russian Federation of June 19, 2012 N 383-P).
The details of the payment order must include all the necessary identifiers of the payer and recipient. For transfers in favor of tax agents, funds or other budgetary payments, fields 106 and 107 must be filled in.
Form of payment order in the form 0401060
What to write in field 106
These details contain information about the basis and the tax period for which payment is made.
Field 106 in the payment order for 2020 is filled in with two characters and can take values from the list approved by the Central Bank.
So, to help you figure out how to correctly fill in field 106 (payment basis) in a payment order, we have compiled a special table with explanations. It will help you understand the designations that can be shown on the basis of payment 106, the decoding of 2020 is given in the left column.
| Name of props | Payment basis 106: transcript props |
|---|---|
| TP | Indicates payments of the current year for debts and accruals |
| ZD | Indicates that you yourself found a arrears or a payment error and, without waiting for the tax demand, made the missing amount to the budget |
| bf | Set when the payer is an individual and the funds are debited from his bank account |
| TR | Must be set when the debt was discovered and presented for payment by the tax authority |
| RS | Denotes the repayment of a debt that can be paid in installments |
| FROM | Must be applied in case of repayment of debt that has been deferred |
| RT | Repayment of restructuring debt |
| PB | Indicated in case of debt repayment by bankrupt organizations |
| ETC | To be filled in when repaying a debt that has been suspended for collection |
| AP | Indicates that it is necessary to repay the debt after checking the organization and issuing an inspection certificate |
| AR | It is set in case of repayment of debt under the executive document |
| IN | Used to pay off the investment tax credit |
| TL | Used in bankruptcy cases where the debt is paid by a third party |
| ST | Indicated for repayment of current debt by bankrupt organizations |
What to write in field 107
Field 107 in the payment order has 10 mandatory characters. Eight of them are semantic, and two more signs are separating dots. For example, MS.06.2019.
According to the instructions of the Bank of Russia, the first two characters in requisite 107 are filled in depending on the payment period and, accordingly, designate it:
- MS - per month;
- KV - per quarter;
- PL - for half a year;
- GD - per year.
The next two semantic characters (4th and 5th) of attribute 107 are filled in according to the payment period and, accordingly, according to the previously selected first two parameters. That is, if the payment is monthly, the indicator can be selected from 01 to 12, depending on the month for which it is made. Quarterly - from 01 to 04. Semi-annual - 01 or 02. When transferring funds once a year, "00" is indicated in the 4th and 5th digits.
The last 4 characters are filled in according to the year for which payment is made.
In the case when the legislation provides for a specific date for the payment of tax, field 107 in the payment should be filled in, indicating this date, for example:
- MS.06.2019;
- Q.02.2019;
- PL.01.2019;
- DG.00.2019;
- 15.07.2019.
If it is impossible to specify the required values, the payment order may not be saved and give an error stating that the field "payment reason 106" is not filled. In this case, it is possible to put the value "0" in fields 106 and 107 of the payment order.
Samples of filling fields 106 and 107 in the payment order
Consider the samples of filling in the fields for the basis of payment 106 and the tax period 107 of the payment for the most common situations.
Payment by the organization of income tax in the second quarter of 2020
Payment order- this is a document with which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finance permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal law must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.
FILES
To avoid problems associated with incorrect filling in the payment order fields, let's look at the features of each cell.
Payment code
The details of the future payment and information about it are located in the fields of the payment form specially designated for this. Much information is marked in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically take into account payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and to clarify exactly how it needs to be filled out.
Check if you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number on the top right. To whomever the money sent by means of a payment order is intended, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment order in accordance with its internal numbering order. The bank can put down the number for individuals. This field cannot contain more than 6 characters.
Field 4- the date. Date format: two digit day, two digit month, 4 digit year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: "urgent", "telegraph", "mail". When sending a payment through a client bank, you must specify the encoded value accepted by the bank.
Field 6- Suma in cuirsive. With a capital letter, the number of rubles is written in words (this word is not abbreviated), kopecks are written in numbers (the word "penny" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign -. If there are no kopecks, = is put after rubles. There should not be any other characters in this field. The number must match the spelling in field 6, otherwise the payment will not be accepted.
Field 8- payer. Legal entities must indicate the abbreviated name and address, individuals - full name and address of registration, engaged in private practice, in addition to these data, the type of activity, individual entrepreneur - full name, legal status and address should be noted in brackets. The name (name) is separated from the address by the symbol //.
Field 9- Account number. This refers to the account number of the payer (20-digit combination).
Field 10 the payer's bank. The full or abbreviated name of the bank and the city of its location.
Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you must specify the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14- BIC of the beneficiary's bank. It is filled in similarly to item 11.
Field 15– sub-account number of the recipient. If the money is sent to a client of the Bank of Russia, the cell does not need to be filled out.
Field 16- recipient. A legal entity is designated by its full or abbreviated name (both can be used at once), an individual entrepreneur by its status and full name, privately practicing individual entrepreneurs need to additionally indicate the type of activity, and it is enough to name an individual in full (without declining). If the funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Beneficiary's account number. 20-digit account number of the recipient of funds.
Field 18- type of operation. The cipher set by the Central Bank of the Russian Federation: for a payment order, it will always be 01.
Field 19- payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19 until the CBR specifies otherwise.
Field 21- payment order. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
- UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is set.
Field 23- reserve. Leave it blank.
Field 24- purpose of payment. Write what the funds are being transferred for: the name of the product, the type of service, the number and date of the contract, etc. VAT is not required, but it is better to play it safe.
Field 43- seal of the payer. It is placed only on the paper version of the document.
Field 44- signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45- Bank notes. On a paper form, the banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), we write 0.
Field 61– TIN of the recipient. Similar to item 28.
Field 62- the date of receipt by the bank. Completed by the bank.
Field 71- date of write-off. Provided by the bank.
IMPORTANT! Boxes 101-110 must be completed only if the payment is for tax or customs.
Field 101- the status of the payer. A code from 01 to 20 specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102- Checkpoint of the payer. Registration reason code (if any) - 9 digits.
Field 103– Receiver's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . Innovation of 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, sales tax, etc. 20 or 25 characters, all digits cannot be zero.
Field 105- the code . Indicated since 2014 instead of OKATO. According to the All-Russian classifier of territories of municipalities, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106- basis for payment. The code consists of 2 letters and indicates various grounds for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is put in the cell.
Field 107- an indicator of the tax period. It is noted how often the tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment reason number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code indicated in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment document. Depends on field 108. At 0 in field 108, 0 is also written in this cell.
Field 110– type of payment. The rules for filling this field changed in 2015. This cell does not need to be filled in, since the BCC is indicated in field 104 (its digits 14-17 just reflect the subtypes of budget revenues).
Additional nuances
Usually the payment must be made in 4 copies:
- The 1st is used when debiting at the payer's bank and gets into bank daily documents;
- 2nd serves for crediting funds to the recipient's account in his bank, is stored in the documents of the day of the recipient's bank;
- 3rd confirms the bank transaction, attached to the account statement of the recipient (in his bank);
- The 4th one with the stamp of the bank is returned to the payer as confirmation of acceptance of the payment order for execution.
NOTE! The bank will accept the payment even if there is not enough money on the payer's account. But the order will be executed only if there are enough funds for this.
If the payer applies to the bank for information on how his payment order is being executed, he must be answered on the next business day.
Here is a payment order with a breakdown of the fields from 2017. This will allow you to deal with all the details that are in the payment.
At the top of the payment indicate its number (field 3) and the date on which the document was drawn up (field 4).
Information about the payer
B after 101 reflect the status of the payer. It could be:
- 01 - for companies paying taxes;
- 02 - for tax agents;
- 08 - when paying contributions for injuries;
- 09 - for IP;
- 14 - for policyholders (on contributions to pension, social and medical insurance);
- 22 - for a member of a consolidated group of taxpayers.
Company details are filled in the following order:
- name of the organization or separate subdivision (field 8);
- TIN (or KIO - for a foreign organization) (field 60);
- Checkpoint of an organization, a separate division or a code assigned at the location of the property (field 102);
- the name of the bank in which the account is opened, the BIC of the bank, the number of the correspondent account and the company's account (fields 9, 10 - 12).
Payment details
Companies and entrepreneurs transfer each tax, an advance payment on it or an insurance premium to the budget by a separate payment order - according to the details of the IFTS or fund to which they report. In this case, field 15 (the number of the corresponding bank account) is not filled in in this case. Details of the IFTS or fund:
- TIN (field 61);
- Checkpoint (field 103);
- the name after the name of the subject of the Russian Federation in which the tax or contribution is paid, for example, “UFK for the city of Moscow (IFTS No. 77 for the city of Moscow) (field 16);
- name and BIC of the bank, account number (fields 13, 14, 17).
In the payment, the accountant needs to fill in the details of the amount that is transferred to the budget.
Payment details:
- order of payment - in numbers from 1 to 5 (field 21);
- purpose of payment (field 24);
- payment amount - in words and numbers (fields 6 and 7);
- payment code (0 or UIN specified in the inspectors' request) (field 22).
UIN is indicated in the payment order if the tax or fine is paid according to the requirement set by the tax authorities. It consists of 20 or 25 characters that are not both zeros. But if the payment is made without documents containing this identifier (for example, an advance or current tax payment based on a calculation), then one zero is put in the payment order details.
The payment order also reflects the number of the document on the basis of which the money is transferred (field 108). Document number for current payments - 0. Also put the date of the document (field 109) in the format DD.MM.YYYY. This is, for example, the date of the declaration, on the basis of which the tax was calculated.
The basis of payment (field 106) is fixed in two capital letters:
- TP - current tax payments;
- ZD - arrears;
- TR - arrears at the request of inspectors;
- AP - arrears on the basis of an inspection report before the IFTS issues a claim.
The tax period (field 107) is reflected in the payment order in the XX.YY.YYYY format:
XX - frequency of tax payment:
- monthly payment - MS;
- quarterly payment - KV;
- semi-annual payment - PL;
- annual payment - GD.
YY is the number of the period for which the tax is paid:
- month number - from 01 to 12;
- quarter number - from 01 to 04;
- half-year number - 01 or 02;
- when paying tax once a year - 00.
YYYY is the year for which the tax is paid.
For example, a company pays VAT for the 1st quarter of 2017;
Review of changes made to the rules for filling out payment orders by order of the Ministry of Finance of Russia dated April 5, 2017 N 58n
April 2017
The global changes that have taken place recently, namely the transfer of the functions of administering insurance premiums to tax authorities, the ability to pay tax payments not only for oneself, but also for others, have required the introduction of appropriate changes in the procedure for filling out payment orders.
And now, almost four months after the entry into force of the new edition of the Tax Code of the Russian Federation, the rules for filling out payment orders were adjusted. The changes were approved by order of the Ministry of Finance of Russia dated April 5, 2017 N 58n. The main changes come into force on April 25, 2017. Part of the changes - from 02.10.2017.
Let's take a closer look at what the amendments are.
I. Changes effective from 25.04.2017
The settlement of the issue of the order in which this field is filled is undoubtedly the most welcome change. It was the filling in of this requisite in the payment order for the payment of insurance premiums, the administrator of which is the tax authority, that at the beginning of 2017 became a "stumbling block" for many payers.
What status should be put down in the payment order, depending on the category of the payer and the type of payment, can be found in the table:
Payment type | Who pays | Payer status |
1. Tax payments (taxes, penalties, fines, arrears) 3. Insurance premiums administered by the tax authorities: For compulsory pension insurance; For compulsory health insurance; For compulsory social insurance in case of temporary disability and in connection with motherhood 4. Other payments administered by the tax authorities | Entity | |
Individual entrepreneur | ||
Notary in private practice | ||
Lawyer who established a law office | ||
Head of a peasant (farm) economy (KFH) | ||
Individual | ||
Insurance premiums against accidents and occupational diseases (NSiPZ) | A legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant farm | |
Individual |
Attention
When drawing up a payment order not by the payer himself, but by his representative or another person acting as the payer to make payments to the budget of the Russian Federation, the status of the payer whose duty is being fulfilled is indicated in field "101" (Appendix N 5).
Example
The founder (individual) pays insurance premiums for mandatory pension insurance for the organization. In field "101" you must specify the status " " - the status of the payer (organization - legal entity), for which the payment is made.
Another change made to Appendix N 5, which is worth paying attention to, is the exclusion from the list of the status "" - "taxpayer making payments to individuals." This status was used by payers when filling out payment orders for the payment of UST. At the beginning of 2017, the tax authorities tried to resume the application of this status when filling out payment orders for the payment of insurance premiums (letter of the Federal Tax Service of Russia, the Pension Fund of the Russian Federation and the FSS of Russia dated January 26, 2017 N BS-4-11 / [email protected]/NP-30-26/947/02-11-10/06-308-P). However, this initiative did not find support. Firstly, the specified wording no longer corresponds to the current version of the Tax Code of the Russian Federation, and, secondly, in order to resume the application of this status, it was necessary to refine the software of credit institutions, which could take at least six months (see letter of the Federal Tax Service of Russia dated 03.02. 2017 N ZN-4-1/ [email protected]).
The order of filling in the specified fields has not changed.
However, now this procedure applies not only to payment orders issued for the payment of tax payments, but also to payment orders filled in for the transfer of insurance premiums, the administration of which has been transferred to the Federal Tax Service of Russia.
Recall that during the period of administration of insurance premiums by non-budgetary funds, "0" was entered in the indicated fields 106-109. Now you need to put "0" in these fields only when filling out a payment order for the transfer of insurance premiums from accidents and occupational diseases paid to the FSS of the Russian Federation. When filling out an order for the transfer of insurance premiums, "0" can be indicated only in cases where it is expressly provided for by the Filling Rules.
"Base of payment"
- "TP" - payments of the current year;
- "ZD" - repayment of arrears identified independently;
- "TR" - repayment of arrears at the request of the tax authority;
- "AP" - repayment of debts under the act of inspection of the tax authority (before making a claim)
"Tax
The period for which the payment or additional payment of insurance premiums is carried out.
The period can take a value in the format:
"MS.mm.yyyy"; "Q.q.yyyy"; "PL.pl.yyyy"; "DY.00.yyyy"
When filling out this field, pay attention to what you have indicated in field 106:
- "TP" ("ZD") - the period for which contributions are paid.
For example, when transferring insurance premiums for April, it is indicated: "MS.04.2017"
- "TR" - the term of payment established in the requirement of the tax authority;
"Document Number"
- "TP" ("ZD") - "0"
- "TR" - the number of the requirement of the tax authority;
- "AP" - the number of the decision of the tax authority on holding liable for committing a tax offense or on refusing to hold liable
"Document Date"
- "TP" - the date of signing the calculation in the format dd.mm.yyyy
In the case of payment of contributions before the submission of the calculation - "0"
- "TR" - the date of the tax authority's request
- "AP" - the date of the decision of the tax authority to hold liable for committing a tax offense or to refuse to hold liable
4. The procedure for filling out a payment order for the transfer of tax payments and insurance premiums by third parties
II. Changes effective from 02.10.2017
From 02.10.2017 two new statuses are introduced:
If you are a user of the Internet version of the GARANT system, you can open this document right now or request it via the Hotline in the system.