A payment order is in fact: an order for a bank to transfer funds to another current account for a specific purpose. When filling out this document, you must strictly follow the rules established by the Central Bank of the Russian Federation. This is especially true for the transfer of tax on UTII.
It is necessary
form of payment order 0401060
Instructions
Step 1
Fill in and submit a declaration on the unified tax on imputed income to the tax office no later than the 20th day of the next month after the expired reporting period. This rule is established by Article 346.32 of the Tax Code of the Russian Federation. It is necessary to pay the UTII tax no later than the 25th day of the month in which the reporting was submitted.
Step 2
Use the payment order form 0401060 to pay UTII. Contact the tax service at the location of the enterprise or find out on the website of the Federal Tax Service of the Russian Federation https://www.nalog.ru/ the details for which you need to transfer the tax. It is necessary to clarify the name and address of the beneficiary's bank, the number of the correspondent account, the number of the sub-account and the BIC.
Step 3
Fill in the basic data required for the correct transfer of UTII. In field 104, you must specify the code of the budget classification for UTII, which in 2011 has the value: 182 1 05 02010 02 1000 110. Be careful when filling out, as an error in one digit can lead to penalties. In field 105, enter the OKATO code related to your company.
Step 4
If you do not know it, then contact the FTS inspectorate for which the organization is registered. In field 106, the reason for the payment is entered. For payments of the current year, the designation of TP is put. In field 108, the document number is indicated, while if TP was previously indicated, then the value 0 is set.
Step 5
Enter the date of the document in field 109, it corresponds to the current date of transfer. Field 110 indicates "Type of payment". In the case of the transfer of UTII, the designation NS is put, which means the payment of a tax or fee. In the field "Payer status" under number 101, 01 is indicated if you are a legal entity.
Step 6
Enter the details of the UTII payer company and details for paying the tax. The number of the payment order is affixed in accordance with the accounting department of the company. In the purpose of payment, it is necessary to indicate the "Single tax on imputed income" and add the period for which the transfer is going, for example, "for the 3rd quarter of 2011".
