To pay taxes, transfers to suppliers for goods, as well as to pay wages by bank transfer, firms are required to draw up payment orders. For this, a unified document form is used, which is assigned the code 0401060. On the website of the Federal Tax Service of Russia there is a special program for the correct filling of payments.
It is necessary
- - payment order form;
- - a sample of a payment order;
- - Order of the Ministry of Finance of the Russian Federation No. 106-n.
Instructions
Step 1
In order to draw up a payment document without errors, use the sample order. It looks like this. In the “number” column, the serial number of the payment order is entered, which, as a rule, is assigned automatically if a special program is used. In the field "4" the date of payment is indicated in the format DD. MM. YYYY. For example, 2012-20-05. Column "5" contains the type of payment, which in most cases corresponds to an electronic transfer.
Step 2
In the field "101" the code of the company's status as a taxpayer is entered. If the company is a legal entity, the code "01" is put. Column "6" indicates the amount of the payment in words. For example, forty thousand four hundred rubles 50 kopecks. Please note that the words "kopecks", "rubles" cannot be abbreviated, which is spelled out in the order of the Ministry of Finance of the Russian Federation No. 106-n.
Step 3
In the field "8" the name of the organization is entered in accordance with the constituent documents. For example, OOO Zvezda. In the column "60" the TIN of the company is indicated, in the field "102" - the KPP of the company. If the OPF of the enterprise is an individual entrepreneur, leave column "102" blank.
Step 4
In the field "7" the payment amount is entered in numbers. For example, 40400-50. Column "9" indicates the number of the company's current account, in "10" - the name of the bank in which it is opened. For example, JSC "MINB", Moscow. In the field "11", "12" the BIC and the correspondent account are written.
Step 5
Columns 13-17 indicate the name of the tax authority where insurance premiums are transferred, the name of the beneficiary's bank, other details, including the account number, BIK, correspondent account. In lines 104-110, the BCC, the name of the fund to which insurance premiums are deducted, and the type of payment (for example, "TP") are entered.
Step 6
The field "24" indicates the purpose of the payment. For example, a single tax levied on taxpayers who have chosen income as an object of taxation for the 2nd quarter of 2012. In the columns that have not been filled in, marks are put down by the bank that accepted the payment.
