Order of the Ministry of Finance 107n as amended by order 148n. "On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation"

SPS "Consultant Plus", February 1, 2017

As amended by Orders of the Ministry of Finance of Russia dated October 30, 2014 N 126n, dated September 23, 2015 N 148n

together with the "Rules for specifying information identifying the payer, recipient of funds in transfer instructions Money in payment of payments to the budget system Russian Federation", "Rules for specifying information identifying a payment in orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation administered by tax authorities", "Rules for indicating information identifying a payment in orders for transferring funds to payment of customs and other payments administered by customs authorities", "Rules for indicating information identifying a payment in orders for the transfer of funds in payment of payments to the budget system of the Russian Federation (with the exception of payments administered by tax and customs authorities)", "Rules for indicating information identifying a person or body that issued an order on transfer of funds to pay payments to the budget system of the Russian Federation"

ConsultantPlus: note.

The beginning of the edition - The beginning of the edition - 03/28/2016.

Other documents on request: Payment of taxes, contributions, fees Sections of taxation

Income type code provides for the following groups:

• 1 - tax and non-tax revenues;
• 2 - gratuitous receipts.

To the group Income include the following subgroups:

• 01 - taxes on income, income;
• 02
• 03 - taxes on goods (works, services) sold on the territory of the Russian Federation;
• 04 - taxes on goods imported into the territory of the Russian Federation;
• 05 - taxes on total income;
• 06 - property taxes;
• 07 - taxes, fees and regular payments for the use of natural resources;
• 08 - National tax;
• 09 - debts and recalculations on canceled taxes, fees and other mandatory payments;
• 10 - income from foreign economic activity;
• 11 - income from the use of property located in the state and municipal property;
• 12 - payments for the use of natural resources;
• 13 - income from rendering paid services and reimbursement of state expenses;
• 14 - income from the sale of tangible and intangible assets;
• 15 - administrative fees and charges;
• 16 - fines, sanctions, compensation for damages;
• 17 - other non-tax income.

Code Articles of the type of income performs further detailing of the code of Subgroups of the type of income.

Subitem code of income type performs further detailing of the code of the Article of the type of income.

Revenue element code:

• For tax income the income element code corresponds to the budget of the budget system of the Russian Federation, depending on the powers to set tax rates by federal authorities, authorities of constituent entities of the Russian Federation, authorities municipalities in accordance with the legislation of the Russian Federation on taxes and fees.
• For non-tax income the income element code is determined depending on the authority to set the amount of payments by federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities, government bodies of state off-budget funds.
• For donations the income element code is determined based on the ownership of the transfer by its recipient.

The following are installed income element codes:

• - federal budget;
• - the budget of the subject of the Russian Federation;
• - budgets of intra-city municipal formations of federal cities of Moscow and St. Petersburg;
• - the budget of the city district;
• - budget municipal district;
• - the budget of the Pension Fund of the Russian Federation;
• - the budget of the Social Insurance Fund of the Russian Federation;
• - the budget of the Federal Compulsory Medical Insurance Fund;
• 09 - the budget of the territorial fund of obligatory medical insurance;
• - The budget of the settlement.

Code of subtypes of income budgets (14 - 17 digits of the classification code for budget revenues of the Russian Federation) consists of 4 characters.

Detailing of codes is carried out by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation, financial authorities local government.

The classification of income subtypes is coded four characters.

In terms of income from the collection of taxes, fees, regular payments for the use of subsoil (rentals), customs duties, customs fees and income from the collection of state fees Subspecies code is used for separate accounting of the amounts of tax (fee), penalties, monetary penalties (penalties) for this tax (fee), therefore the taxpayer must independently select this code depending on the type of payment. At the same time, the administrators of these incomes are obliged to communicate to the payers the full code of the budget classification in accordance with the following structure of the code of subtypes of income, in particular:

• 1000 - the amount of the payment (recalculations, arrears and debts on the corresponding payment, including the canceled one);
• 2100 - penalties;
• 2200 - interest on the relevant payment;
• 3000 - the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation.

CHI: For insurance premiums for compulsory health insurance of the working population credited to the budget of the Federal Compulsory Medical Insurance Fund, it is carried out according to the classification code of budget revenues 000 1 02 02101 08 0000 160 "Insurance premiums for compulsory health insurance of the working population credited to the budget of the Federal Compulsory Medical Insurance Fund" the following subtype codes of budget revenues are used:

• - "Insurance contributions for compulsory health insurance of the working population, received from payers";
• - "Insurance premiums for compulsory medical insurance of the working population, previously credited to the budgets of territorial compulsory medical insurance funds (for billing periods that have expired before January 1, 2012)";
• 2011 - "Penalties on insurance premiums for compulsory health insurance of the working population, received from payers";
• 2012 - "Penalties on insurance premiums for compulsory medical insurance of the working population, previously credited to the budgets of territorial compulsory medical insurance funds (for billing periods that have expired before January 1, 2012)";
• 3011 - "Amounts of monetary penalties (fines) on insurance premiums for compulsory health insurance of the working population received from payers";
• 3012 - "Amounts of monetary penalties (fines) on insurance premiums for compulsory health insurance of the working population, previously credited to the budgets of territorial compulsory health insurance funds (for billing periods that have expired before January 1, 2012)".

FIU: Administration of payments received by the budget of the Pension Fund of the Russian Federation in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support formation of pension savings" from insured persons and employers reflected in the budget of the Pension Fund of the Russian Federation is carried out according to the classification code of budget revenues 000 1 02 02041 06 0000 160 "Additional insurance premiums for the funded part of the labor pension and employer's contributions in favor of insured persons paying additional insurance premiums for the funded part of the labor pension credited to the Pension Fund of the Russian Federation" using the following subtype codes of budget revenues:

• - additional insurance premiums for the funded part of the labor pension credited to the Pension Fund of the Russian Federation;
• - employer's contributions in favor of insured persons paying additional insurance premiums for the funded part of the labor pension credited to the Pension Fund of the Russian Federation.

State registration: For the purpose of accounting for revenues administered by federal government agencies... by type of income budgets of income subgroups... 113 - income from the provision of paid services (works) and compensation of state expenses, ... the following subtype codes of budget revenues are used: - federal government bodies... (For example, the fee for providing information contained in the USRN, USRLE, USRIP).

A complete list of Codes for the subtype of budget revenues.

Classification of sector operations government controlled relating to budget revenues is determined by a three-digit code (18-20 digits of the classification code for budget revenues of the Russian Federation) of the classification of operations of the general government sector, which provides for grouping operations according to their economic content, and is represented by the following positions:

• 110 - tax revenues;
• 120 - income from property;
• 130 - income from the provision of paid services;
• 140 - amount of forced withdrawal;
• 150 - gratuitous receipts from budgets;
• 151 - receipts from other budgets of the budgetary system of the Russian Federation;
• 152 - receipts from supranational organizations and governments of foreign states;
• 153 - receipts from international financial organizations;
• 160 - insurance premiums for compulsory social insurance;
• 170 - income from operations with assets;
• 180 - other income;
• 410 - decrease in the cost of fixed assets;
• 420 - decrease in the value of intangible assets;
• 430 - decrease in the value of non-produced assets;
• 440 - decrease in the cost of inventories.

Application No. 2
to the order of the Ministry of Finance of the Russian Federation
dated November 12, 2013 No. 107n

RULES FOR INDICATION OF INFORMATION IDENTIFYING A PAYMENT IN INSTRUCTIONS ON THE TRANSFER OF FUNDS IN PAYMENT OF TAXES, DUTIES AND OTHER PAYMENTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION ADMINISTERED BY THE TAX AUTHORITIES
(as amended on 05-04-2017 No. 58n)

1 . These Rules establish the procedure for specifying information in the details "104" - "109", "Code" and "Purpose of payment" when drawing up orders for the transfer of funds in payment of taxes, fees, including for the commission by tax authorities of legally significant actions, insurance premiums and other payments to the budget system of the Russian Federation administered by the tax authorities (hereinafter - taxes, fees, insurance premiums and other payments).

2. These Rules apply to:
taxpayers and payers of fees, insurance premiums and other payments, tax agents, tax authorities, legal and authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons who, in accordance with the legislation of the Russian Federation, perform the duty of the payer to make payments to the budget system of the Russian Federation;
territorial bodies of the Federal Treasury (hereinafter referred to as the bodies of the Federal Treasury) when drawing up orders for the transfer of funds to the account of the body of the Federal Treasury from other accounts opened by the bodies of the Federal Treasury, including:
- when they transfer funds to the account of the Federal Treasury on behalf of the participants budget process, legal entities(their separate subdivisions) who, in accordance with the budgetary legislation of the Russian Federation, are not recipients of budgetary funds (hereinafter referred to as non-participants in the budgetary process), who, in accordance with the legislation of the Russian Federation, have personal accounts opened in the Federal Treasury in accordance with the established procedure;
- when drawing up orders for the transfer of funds on behalf of territorial bodies Federal Service bailiffs to the budget system of the Russian Federation when paying off the debt of the payer of taxes, fees, insurance premiums and other payments at the expense of funds collected from him in the course of enforcement actions;
financial authorities of the constituent entities of the Russian Federation and financial authorities of municipalities (hereinafter referred to as financial authorities) when drawing up orders for the transfer of funds from the accounts of financial authorities to the account of the Federal Treasury on behalf of participants in the budget process and non-participants in the budget process, which, in accordance with the legislation of the Russian Federation, are opened in the established the order of personal accounts in the financial authority;
credit organizations(branches of credit institutions) when drawing up orders for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments received from payers - individuals;
organizations of the federal postal service when drawing up orders for the transfer of funds in payment of taxes, fees, insurance premiums and other payments accepted from payers - individuals;
organizations and their branches (hereinafter - organizations) when drawing up orders for the transfer of funds to the budget system of the Russian Federation, withheld from wages(income) of the debtor - an individual on account of repayment of debts on taxes, dues, insurance premiums and other payments on the basis of an executive document sent to the organization in the prescribed manner.

3 . An order for the transfer of funds is drawn up using only one CCC code.
In one order for the transfer of funds under one code of the budget classification of the Russian Federation, only one value of the basis of payment may be filled in, indicated in accordance with paragraph 7 of these Rules.

4 . If the requisite "101" indicates an instruction to transfer funds in accordance with the Rules for specifying information identifying the person or body that issued the instruction to transfer funds in payment of payments to the budget system of the Russian Federation, one of the statuses "09" - "13" and the simultaneous absence in the requisite "Code" of the instruction on the transfer of funds of a unique accrual identifier, the indication of the value of the TIN of the payer - an individual in the requisite "INN" of the payer is mandatory.
When drawing up an order for the transfer of funds for the payment of taxes, fees, insurance premiums, other payments, details "104" - "109" and "Code" indicate information in the manner prescribed, respectively, in paragraphs 5 - 12 of these Rules.
If it is impossible to specify a specific value of the indicator in the details "106" - "109" and "Code" of the order for the transfer of funds, zero "0" is indicated.

Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

Credit institutions (branches of credit institutions) when drawing up a payment order for total amount with a register for the transfer of funds for the payment of taxes, fees, insurance premiums and other payments accepted from payers - individuals, in the details "104" and "105" of the payment order for the total amount with the register indicate the corresponding values, and in the details "106 " - "109" and "Code" of the payment order for the total amount with the register indicate zero ("0").

Information about the unique accrual identifier, as well as the information specified in the details "106" - "109", "Purpose of payment" of the order of the payer - an individual on the transfer of funds to the budget system of the Russian Federation, is indicated in the relevant details of the register generated for the payment order for the total amount with the register, in accordance with the Regulation of the Bank of Russia Regulation of the Bank of Russia No. 384-P.

Credit institutions (branches of credit institutions) when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, in the details "104", "105" and "107" of the order for the transfer of funds indicate the corresponding values ​​from the funds transfer order, the funds for which were not credited to the recipient, and indicate zero ("0") in the details "106", "110" and "Code" of the funds transfer order.

The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.

In the event that an order for the transfer of funds is drawn up by a legal, authorized representative or other person acting as the payer - individual entrepreneur, a notary public private practice, a lawyer who has established a law office, the head of a peasant (farm) economy, an individual for making payments to the budget system of the Russian Federation, in the details "Purpose of payment" of the register formed for a payment order for a total amount with the register, information is indicated in accordance with the procedure, provided for in subparagraph 7 of paragraph 13 of these Rules.

Credit institutions (branches of credit institutions), when drawing up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation, indicate in the details of the order for the transfer of funds:
in the requisite "101" - in accordance with the Rules for indicating information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation, status indicator "27";

in the details "104", "105", "107" and "Code" - the corresponding values ​​from the order for the transfer of funds, the funds for which were not credited to the recipient;

in attribute "106" - zero ("0").

5 . In props" 104 "instructions for the transfer of funds, the value of the CCC is indicated in accordance with the legislation of the Russian Federation, consisting of 20 characters (digits), while all the characters of the CCC cannot simultaneously take on the value zero ("0").

6. In props" 105 "instructions on the transfer of funds indicate the value of the code assigned to the territory of the municipality (inter-settlement territory) in accordance with All-Russian classifier territories of municipalities (hereinafter - OKTMO), and consisting of 8 characters (numbers), while all characters (numbers) of the OKTMO code cannot simultaneously take on the value zero ("0"). At the same time, the OKTMO code of the territory in which funds are mobilized from the payment of taxes, fees, insurance premiums and other payments is indicated. When paying a tax payment on the basis of a tax declaration (calculation), in the requisite "105" the OKTMO code is indicated in accordance with the tax declaration (calculation).

7. In props" 106 "Instructions for the transfer of funds indicate the value of the basis of payment, which has 2 characters and can take the following values:
"TP" - payments of the current year;
"ZD" - voluntary repayment of debts but expired tax, settlement (reporting) periods in the absence of a demand from the tax authority to pay taxes (fees, insurance premiums);
"BF" - the current payment of an individual - a bank client (account holder), paid from his bank account;
"TR" - repayment of debt at the request of the tax authority for the payment of taxes (fees, insurance premiums);
"RS" - repayment of overdue debt;
"OT" - repayment of deferred debt;
"RT" - repayment of restructured debt;
"PB" - repayment by the debtor of the debt in the course of the procedures applied in the bankruptcy case;
"PR" - repayment of debt suspended for collection;
"AP" - repayment of debt under the act of verification;
"AR" - debt repayment but to the executive document;
"IN" - repayment of the investment tax credit;
"TL" - repayment by the founder (participant) of the debtor, the owner of the debtor's property - unitary enterprise or a third party debt in the course of the procedures applied in a bankruptcy case;
"ZT" - repayment of the current debt in the course of the procedures used in a bankruptcy case.

If the value zero ("0") is indicated in the requisite "106" of the order for the transfer of funds, if it is impossible to uniquely identify the payment, the tax authorities independently attribute the received funds to one of the above grounds for payment, guided by the legislation on taxes and fees.

8 . In props" 107 "instructions for the transfer of funds, the value of the indicator of the tax period is indicated, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with a dot (".").

The indicator is used to indicate the frequency of payment of a tax payment or a specific date for the payment of a tax payment established by the legislation on taxes and fees.

The frequency of payment can be monthly, quarterly, semi-annual or annual.

The first two digits of the tax period indicator are intended to determine the frequency of payment of a tax payment established by the legislation on taxes and fees, which is indicated as follows:
"MS" - monthly payments;
"KV" - quarterly payments;
"PL" - semi-annual payments;
"GD" - annual payments.

In the 4th and 5th digits of the tax period indicator for monthly payments, the number of the month of the current reporting year is entered, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half year.

The month number can take values ​​from 01 to 12, the quarter number - from 01 to 04, the half year number - 01 or 02.

In the 3rd and 6th characters of the indicator of the tax period, a dot (".") is put down as a separator.

7-10 digits of the tax period indicator indicate the year for which the tax is paid.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled with zeros ("0"). If the legislation on taxes and fees for an annual payment provides for more than one deadline for the payment of a tax payment and specific dates for the payment of a tax (fee) for each term are established, then these dates are indicated in the indicator of the tax period.

Samples of filling in the indicator of the tax period:
"MS.02.2013"; "Q.01.2013"; "PL.02.2013"; "GD.00.2013"; "04.09.2013".

The tax period is indicated for payments of the current year, as well as in the event of independent discovery of an error in a previously submitted declaration and voluntary payment of additionally assessed tax (fee) for the expired tax period in the absence of a demand from the tax authority to pay taxes (fees). The indicator of the tax period should indicate the tax period for which the payment or additional payment of the tax payment is made.

When repaying deferred, installment, restructuring debts, repaying debts suspended for collection, repaying debts at the request of the tax authority to pay taxes (fees) or repaying debts in the course of the procedures applied in a bankruptcy case, repaying an investment tax credit in the tax period in the format "day.month.year" indicates a specific date, for example: "09/05/2013", which is interconnected with the indicator of the basis for payment (paragraph 7 of these Rules) and can indicate if the indicator of the basis for payment has the value:
"TR" - the term for payment established in the requirement of the tax authority for the payment of taxes (fees);
"RS" - the date of payment of a part of the installment amount of tax in accordance with scheduled installments;
"FROM" - the end date of the delay;
"RT" - the date of payment of a part of the restructured debt in accordance with the restructuring schedule;
"PB" - the date of completion of the procedure applied in the bankruptcy case;
"PR" - the date of completion of the suspension of collection;
"IN" - the date of payment of a part of the investment tax credit.

In the case of making a payment in order to pay off the debt under the act of the audit ("AP") or executive document ("AR"), zero ("0") shall be indicated in the tax period indicator,

In case of early payment of the tax payment by the payer, the index of the tax period shall indicate the first upcoming tax period for which the tax (fee) must be paid.

9 . In props" 108 "instructions for the transfer of funds indicate the number of the document, which is the basis for payment and can take the following form:
"TR" - the number of the requirement of the tax authority for the payment of tax (fee, insurance premiums);
"RS" - the number of the installment decision;
"FROM" - the number of the decision to postpone;
"RT" - number of the decision on restructuring;
"PB" - the number of the case or material considered by the arbitration court;
"PR" - the number of the decision to suspend the recovery;
"AP" - the number of the decision on bringing to responsibility for committing a tax offense or on refusing to hold liable for committing a tax offense;
"AR" - the number of the enforcement document and the enforcement proceedings initiated on the basis of it;
"IN" - the number of the decision to grant an investment tax credit;
"TL" - definition number arbitration court on satisfaction of the statement of intent to extinguish the claims against the debtor.

When specifying the number of the corresponding document, the "No" sign is not affixed.

When paying current payments, including on the basis of a tax declaration (calculation), or voluntary repayment of debts in the absence of a tax authority's requirement to pay a tax (fee, insurance premiums) (the indicator of the basis for payment has the value "TP" or "ZD") in the indicator document number is zero ("0").

When drawing up an order for the transfer of funds for the payment of tax payments, insurance premiums of the payer - an individual - a bank client (account holder) on the basis of a tax declaration (calculation), zero ("0") is indicated in the requisite "108".

When a credit institution (branch of a credit institution) draws up an instruction to transfer funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation, the number of the instruction to transfer funds funds, the funds for which are not credited to the recipient.

10 . In props" 109 "instructions for the transfer of funds, the value of the date of the document of the basis for payment is indicated, which consists of 10 characters: the first two characters indicate the calendar day (can take values ​​from 01 to 31), the 4th and 5th characters indicate the month (values ​​from 01 to 12), the characters from the 7th to the 10th indicate the year, in the 3rd and 6th characters a dot (".") is put down as a separator.
At the same time, for payments of the current year (the value of the indicator of the basis of payment is equal to "TP"), the document date indicator indicates the date of the tax declaration (calculation) submitted to the tax authority, namely the date of signing the declaration (calculation) by the taxpayer (authorized person).
In the event of voluntary repayment of debts for expired tax (reporting) periods in the absence of a tax authority's requirement to pay a tax (fee, insurance premiums) (the value of the indicator of the basis for payment is "ZD"), zero ("0") is indicated in the indicator of the date of the document.

For payments for which payment is made in accordance with the requirement of the tax authority to pay tax (fee, insurance premiums) (the value of the indicator of the basis of payment is "TR"), the date of the requirement is indicated in the indicator of the date of the document.

When repaying deferred, restructuring debts, repaying debts suspended for collection, repaying debts at the request of the tax authority to pay tax (fee, insurance premiums) or repaying debts in the course of the procedures applied in a bankruptcy case, repaying an investment tax credit, when paying the results of tax audits, as well as when repaying debts on the basis of executive documents, the indicator of the date of the document is indicated if the indicator of the reason for payment is:

"TR" - the date of the requirement of the tax authority to pay the tax (fee, insurance premiums);
"RS" - the date of the decision on the installment plan;
"FROM" - the date of the decision to postpone;
"RT" - date of the decision on restructuring;
"PB" - the date of the adoption by the arbitration court of the decision on the introduction of the bankruptcy procedure;
"PR" - the date of the decision to suspend the recovery;
"AP" - the date of the decision to call to account for committing a tax offense or to refuse to call to account for committing a tax offense;
"AR" - the date of the enforcement document and the enforcement proceedings initiated on its basis;
"IN" - the date of the decision to grant an investment tax credit;
"TL" - the date of the decision of the arbitration court to satisfy the statement of intent to pay off the claims against the debtor.

When a payer - an individual - a client of a bank (account holder) draws up an order to transfer funds for the payment of tax payments, insurance premiums on the basis of a tax declaration (calculation), the requisite "109" indicates the date of submission of the tax declaration (calculation) to the tax authority or when sending the tax return by mail - the date of sending the postal item.

When a credit institution (branch of a credit institution) draws up an order to transfer funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation, the date of the order to transfer funds funds, the funds for which are not credited to the recipient.

RULES FOR COMPLETING fields 104-110, 22 (code), 24 (purpose of payment) ORDER 107n

12 . In the "Code" variable of the funds transfer instruction, a unique accrual identifier is indicated, consisting of 20 or 25 characters, while all characters of the unique accrual identifier cannot simultaneously take on the value zero ("0").

If there is no unique accrual identifier, the "Code" variable of the funds transfer instruction shall contain the value zero ("0").

The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulations of the Bank of Russia N 383-P.

13 . 13. The "Purpose of payment" variable of the funds transfer instruction shall contain additional information necessary to identify the purpose of the payment, in accordance with Regulations of the Bank of Russia N 383-P and this Procedure:

1) bodies of the Federal Treasury on behalf of the territorial bodies of the Federal Bailiff Service when drawing up orders for the transfer of funds to the budget system of the Russian Federation when paying off the debt of the payer of taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, at the expense of funds collected from it in the course of enforcement actions, in the details "Purpose of payment" indicate the name of the payer - a legal entity; surname, name, patronymic (if any) of an individual entrepreneur and in brackets - "IP"; surname, name, patronymic (if any) of a notary engaged in private practice, and in brackets - "notary"; surname, name, patronymic (if any) of the lawyer who established the lawyer's office, and in parentheses - "lawyer"; surname, name, patronymic (if any) of the head of the peasant (farm) economy and in brackets - "KFH"; or the surname, name, patronymic (if any) and the address of registration at the place of residence or the address of registration at the place of stay (if the individual does not have a place of residence) of another individual whose obligation to pay tax, dues, insurance premiums, other payments in the budgetary system of the Russian Federation is executed (enforced), the date of the court decision and the number of the writ of execution;

2) organizations of the federal postal service when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons fulfilling the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in Details "Purpose of payment" indicate:

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose obligation is being fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, name, patronymic (if any) and in brackets - "KFH"), for other individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of stay (in the absence of a place of residence) ). To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used;

3) organizations, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, deducted from the salary (income) of the debtor - an individual to pay off debts on taxes, dues, insurance premiums and other payments to the budget system of the Russian Federation, on the basis of an executive document sent to the organization in the prescribed manner, in the details "Purpose of payment" indicate information about the debtor - individual: last name, first name, patronymic (if any), if the debtor does not have a TIN, indicate the address of registration at the place of residence or the address of registration at the place of stay (if the individual does not have a place of residence); the date of the court decision and the number of the writ of execution; other information about the payer, established by the legislation of the Russian Federation;

4) authorized representatives who, in accordance with the legislation on taxes and fees, fulfill the obligation of the payer to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, indicate in the details "Purpose of payment":

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose obligation is being fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (in the absence of a place of residence)) , number and date of the notarized power of attorney. To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used;

5) legal representatives and other persons fulfilling, in accordance with the legislation on taxes and fees, the payer's obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation, in the detail "Purpose of payment" indicate :
TIN and KPP of the person (for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, individuals only TIN) making the payment. This information is indicated first in the "Purpose of payment" variable. To separate information about the TIN and KPP, the sign "//" is used. To distinguish information about the payer from other information specified in the "Purpose of payment" variable, the sign "//" is used;
the name of the taxpayer, payer of fees, insurance premiums and other payments, whose obligation is being fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) households - last name, name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (in the absence of a place of residence)) . To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used;

6) credit institutions when drawing up orders for the transfer of funds without opening an account, received from legal and authorized representatives or other persons fulfilling the duty of the payer to pay tax payments, insurance premiums and other payments to the budget system of the Russian Federation, for each payment in the details " Purpose of payment" indicate:
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" variable of the funds transfer instruction. To distinguish information about the payer from other information specified in the "Purpose of payment" variable, the sign "//" is used;
the name of the taxpayer, the payer of fees, insurance premiums and other payments to the budget system of the Russian Federation, whose obligation is being fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice, - surname, name, patronymic (if any) and in brackets - "notary"; for lawyers who have established lawyer offices - surname, name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farm) ) farms - last name, first name, patronymic (if any) and in brackets - "KFH"), for individuals - last name, first name, patronymic (if any) and address of registration at the place of residence or address of registration at the place of stay (if no place of residence). To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used;

7) credit institutions, when compiling a register formed for a payment order for a total amount with a register based on a funds transfer order formed by a legal, authorized representative or other person, indicate in the details "Purpose of payment":
TIN of the individual making the payment. This information is indicated first in the "Purpose of payment" attribute of the register generated for the payment order for the total amount with the register. To distinguish information about the payer from other information specified in the "Purpose of payment" variable, the sign "//" is used;
last name, first name, patronymic of an individual whose duty is being performed (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - "IP"; for notaries engaged in private practice - last name, first name, patronymic (if any) availability) and in brackets - "notary"; for lawyers who have established lawyer offices - last name, first name, patronymic (if any) and in brackets - "lawyer"; for heads of peasant (farmer) households - last name, first name, patronymic ( if available) and in brackets - "KFH"). To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used.

14. The presence of blank details in the order for the transfer of funds is not allowed.

Order No. 148n of the Russian Ministry of Finance dated September 23, 2015, amended the rules for filling out payment orders for making payments to the budget system. As a result, from March 28, 2016, the new order indication of information identifying the payer and the payment. Let's take a closer look at what the amendments are.

General provisions

The rules for issuing payment documents for making payments to the budget system were approved by Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013 “On Approval of the Rules for Specifying Information in the Details of Orders on the Transfer of Funds for Payments to the Budget System of the Russian Federation” (hereinafter - Order No. 107n). The appendix to the order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n (hereinafter referred to as the Changes) lists adjustments to Order No. 107n. They come into force on March 28, 2016.

For the convenience of taxpayers, the service “Fill in a payment order” has been organized on the website of the tax service, which will help to complete the document without errors with minimal effort. This service allows you to set the required details. So, in order to determine the KBK and OKTMO, it is enough for an entrepreneur to indicate his location (select the name of the region, district, city or locality where he is) and the name of the tax he wants to pay. After filling in all the details, the program automatically generates a payment document. There is also the “Pay taxes” service, which is an entry point from which you can follow the link to all tax services that allow you to generate a payment document and make payments online through one of the partner banks that have entered into an agreement with the Federal Tax Service of Russia.

For your information

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The presence of blank details in the payment order is not allowed (clause 14 of Appendix No. 2, clause 14 of Appendix No. 3, clause 10 of Appendix No. 4 to Order No. 107n, letter of the Bank of Russia dated 13.03.2014 No. 45-39 / 547).

In this article, we will repeatedly refer to the fields of the payment order, therefore, in order to better navigate the payment order, we will give its form with the details codes that are indicated in the Example. The form of the payment order is specified in Appendix No. 3 to the Regulation on the Rules for Transferring Funds, approved by the Bank of Russia on June 19, 2012 No. 383-P.

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Tax inspectors recalled that if there are errors in the fields "61" - "TIN of the recipient", "103" - "KPP of the recipient", "104" - "KBK", "105" - "OKTMO" of payment orders, the amounts according to these documents include to the category of "unclarified payments", which entails untimely transfer of funds to the budget.

Identifying information

Let's start with the taxpayer identification number (TIN). Each taxpayer is assigned a single TIN for the entire territory of the Russian Federation (clause 7, article 84 of the Tax Code of the Russian Federation). At the same time, the TIN assigned to an individual cannot be re-assigned to another individual (clause 9 of the Procedure and conditions for assigning, applying, and changing the taxpayer identification number (approved by order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6 / [email protected], hereinafter - Order)).

In the fields of the payment order ("60" and "61") intended for the "TIN" requisite, the following must be indicated:

• 10 characters - for the payee. In this case, the first and second characters of the TIN cannot simultaneously take on the value "0";
• 12 characters - for an individual entrepreneur.

The officials clarified that if one of the statuses "09" - "14" is indicated in the field "101" ("Payer Status") of the payment and at the same time there is no UIN code in the field "22", it is necessary to indicate the TIN of the payer - an individual (subp. "a" p. 2 of the Amendments).

Now let's talk about the checkpoint (code of the reason for registration with the tax authority). During state registration, an individual entrepreneur is not assigned a checkpoint. Indeed, paragraph 3 of the Procedure provides that only organizations, in addition to the TIN, are assigned a checkpoint in connection with registration with the tax authorities. So the field "102" ("KPP") of the payment order does not need to be filled out. At the same time, when transferring funds to the budget, the KPP of the recipient of funds should be indicated (field "103"). The Amendments clarified that the checkpoint consists of 9 characters, while the first and second characters cannot simultaneously take on the value “0” (clause 1 of the Amendments).

Here is information that will be of interest to individuals who are not individual entrepreneurs. The value of the TIN of the payer - an individual in the payment document may not be indicated, provided that field 108 ("Document number that is the basis for payment") is reflected in the identifier of information about the individual or in field 22 ("Code") UIN. In the absence of a UIN, the address of registration at the place of residence of the individual or the address of registration at the place of stay (if the individual does not have a place of residence) should be indicated (clause 1 of the Amendments).

Information identifying the payment

KBK

Let's start with the budget classification code (BCC).

In the payment order, the BCC is reflected in the field "104". Officials clarified that the CSC consists of 20 digits, while all the characters cannot simultaneously take on the value “0” (subparagraph “b” of paragraph 2, subparagraph “b” of paragraph 4 of the Amendments). Note that the BCC changes quite often. Totally agree last year the finance department updated them twice. You can track these changes on the website of the Federal Tax Service of Russia.

WIN

Consider a unique accrual identifier (UIN), which is reflected in field 22 (“Code”) of the payment order.

The officials explained that the requisite "Code" indicates the UIN, consisting of 20 or 25 characters, while all the characters of this code cannot simultaneously take on the value "0". In the absence of a UIN or the impossibility of specifying its specific value, the “Code” attribute reflects “0” (subparagraph “b” of paragraph 2, subparagraph “h” of paragraph 3 and subparagraph “e” of paragraph 4 of the Amendments). For example, when transferring the amounts of taxes (fees) calculated by individual entrepreneurs independently on the basis of declarations (calculations), the accrual identifier is the CBC (field "104"). At the same time, the UIN is not formed when paying tax payments by the specified persons, respectively, “0” should be put down.

OKTMO

In field "105" payment orders reflect the code in accordance with the All-Russian classifier of territories of municipalities (hereinafter? OKTMO). This is the code of the territory in which funds are mobilized from the payment of taxes, fees and other payments. When paying a tax payment on the basis of a tax declaration (calculation), a code is indicated in accordance with the tax declaration (calculation) (clause 6 of Appendix No. 2 to Order No. 107n). OKTMO can be determined using a special service on the website of the Federal Tax Service of Russia. Officials clarified that OKTMO can consist of 8 or 11 characters, while all the digits of the code cannot simultaneously take on the value “0” (subparagraph “c” of paragraph 2, subparagraph “c” of paragraph 3 and subparagraph “c” clause 4 of the Amendments).

Identifier of information about an individual

As before, in the field "108" of the payment document, if one of the statuses "03", "19", "20", "24" is indicated in the field "101", the identifier of information about the individual is reflected. At the same time, a two-digit value of the type of identifier of information about an individual is indicated before the identifier (clause 6 of Appendix No. 4 to Order No. 107n). From March 28, 2016, the list will be supplemented with two more types of identifiers (subclause "e", clause 4 of the Amendments):

• "25" - hunting ticket;
• "26" - permission to keep and carry hunting weapons.

Customs payments

In this case we are talking on payments administered by the customs authorities.

For payments established by the Customs Union, new codes of payment grounds have appeared, indicated in field “106” of the payment order (subparagraphs “d”, “f”, “g”, paragraph 3 of the Amendments):

• "DK" - declaration for goods (field "108" - the last 7 digits from the number customs declaration(serial number), field "109" - date from the number of the declaration for goods);
• "PC" - customs receipt order (field "108" - number of the customs receipt order, field "109" - date of the customs receipt order);
• "CC" - adjustment of the declaration for goods (field "108" - the last 7 digits from the number of the customs declaration (serial number), field "109" - the date from the number of the declaration for goods);
• "TK" - the request for payment of customs payments (field "108" - the number of the request for payment of customs payments, field "109" - the date of the request for payment of customs payments).

If one of the statuses "03", "16", "19", "20" is indicated in the "101" field of the payment document and the UIN is simultaneously absent in the "22" field, the value "0" can be put in the "108" field only if filling in the "TIN" of the payer - an individual (subparagraph "e" of clause 3 of the Amendments).

As you can see, most of the changes in the design of payment orders are clarifying. They are not as dramatic as those that occurred in 2015.

federal laws

"On Amendments to Article 228.2 of the Criminal Code of the Russian Federation"

"On Amendments to the Federal Law "On Hunting and Conservation of Hunting Resources and on Amendments to Certain Legislative Acts of the Russian Federation"

"About amendments to Urban planning code of the Russian Federation and certain legislative acts of the Russian Federation"

"On Amendments to Article 333.28 of Part Two tax code Russian Federation"

"On Amendments to Article 20 of the Law of the Russian Federation "On Private Detective and Security Activities in the Russian Federation" and Article 1 federal law"On the protection of the rights of legal entities and individual entrepreneurs in the implementation state control(supervision) and municipal control"

"On Amendments to the Federal Law "On the National Payment System" and the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)"

"On Amendments to Article 20.23 of the Code of the Russian Federation on administrative offenses"

"On Amendments to the Federal Law "On Currency Regulation and Currency Control" in Part of the Liberalization of Restrictions on Foreign Exchange Transactions by Residents Using Accounts (Deposits) Opened with Banks Located Outside the Territory of the Russian Federation and Repatriation of Funds"

"On the regulation of certain relations related to artificial islands, installations and structures located within the Russian sector of the Caspian Sea, and on the introduction of amendments to Article 16 of the Federal Law "On Internal sea ​​waters, territorial sea and contiguous zone of the Russian Federation"

"On Amendments to Certain Legislative Acts of the Russian Federation"

"On Amendments to Articles 108 and 109 of the Code of Criminal Procedure of the Russian Federation"

"On Amendments to the Law of the Russian Federation "On Subsoil" and Article 2 of the Federal Law "On Production and Consumption Wastes"

"On Amendments to Parts One and Two of the Tax Code of the Russian Federation"

"On Amendments to the Federal Law "On general principles Organizations of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation" and the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation" in connection with the adoption of the Federal Law "On Amendments to the Budget Code of the Russian Federation in order to improve interbudgetary relations"

"On Amendments to Article 78 of the Budget Code of the Russian Federation"

"On Amendments to the Federal Law "On Breeding Animal Husbandry" in Part of Improving Management in the Region livestock breeding"

"On Amendments to Article 19 of the Federal Constitutional Law "On Military Courts of the Russian Federation" and Article 12 of the Federal Constitutional Law "On Supreme Court Russian Federation"

"On Ratification of the Second Protocol on Amendments to the Charter of the Collective Security Treaty Organization of October 7, 2002"

"On Amendments to Article 164 of Part Two of the Tax Code of the Russian Federation"

"On Amendments to the Federal Law "On Precious Metals and Precious Stones" and Article 12 of the Federal Law "On Licensing certain types activities"

"On Amendments to Articles 8 and 9 of the Federal Law "On the Savings Mortgage System for Housing Provision for Military Personnel"

"On Amendments to the Federal Law "On the Electric Power Industry"

"On Amendments to Article 138.1 of the Criminal Code of the Russian Federation"

"On Amendments to Articles 62 and 256 of the Code of Criminal Procedure of the Russian Federation"

"On Amendments to the Federal Law "On the Legal Status of Foreign Citizens in the Russian Federation" in Part of Simplifying the Procedure for Granting Certain Categories of Foreign Citizens and Stateless Persons a Temporary Residence Permit and a Residence Permit"

"On the ratification of the Second Protocol amending the Agreement on legal status Collective Security Treaty Organization of October 7, 2002"

"On ratification of the Treaty between the Russian Federation and the Arab Republic of Egypt on comprehensive partnership and strategic cooperation"

"On Amendments to the Federal Law "On Service in the Internal Affairs Bodies of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation"

Order of the Ministry of Finance of Russia dated July 6, 2016 N 107n "On approval of the Procedure" (Registered with the Ministry of Justice of Russia on August 26, 2016 N 43425)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON THE APPROVAL OF THE ORDER

ACCEPTED BY THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

AND SUBJECT TO THE MINISTRY OF FINANCE OF THE RUSSIAN

FEDERATION FEDERAL STATE INSTITUTIONS THAT ARE

ADMINISTRATORS OF FEDERAL BUDGET INCOME, SOLUTIONS

ABOUT RECOGNIZING DEBT UNRECEPTIONABLE

ON PAYMENTS TO THE FEDERAL BUDGET

In order to implement paragraph 4 of Article 47.2 of the Budget Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2016, N 1, Art. 26) and paragraph 2 of the Decree of the Government of the Russian Federation of May 6, 2016 N 393 "About general requirements to the procedure for making decisions on recognizing uncollectible debts on payments to the budgets of the budget system of the Russian Federation "(Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2016, N 20, Article 2833) I order:

1. Approve the procedure for the adoption by the Ministry of Finance of the Russian Federation and federal state institutions subordinate to the Ministry of Finance of the Russian Federation, which are administrators of federal budget revenues, of a decision to recognize uncollectible debt on payments to the federal budget in accordance with the appendix to this order.

2. I reserve control over the execution of this order.

And about. Minister

A.V.MOISEEV

Application

to the order of the Ministry of Finance

Russian Federation

ACCEPTED BY THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

AND SUBJECT TO THE MINISTRY OF FINANCE OF THE RUSSIAN

FEDERATION FEDERAL STATE INSTITUTIONS THAT ARE

ADMINISTRATORS OF FEDERAL BUDGET INCOME, SOLUTIONS

ABOUT RECOGNIZING DEBT UNRECEPTIONABLE

ON PAYMENTS TO THE FEDERAL BUDGET

1. This Procedure determines the rules and conditions for the adoption by the Ministry of Finance of the Russian Federation and federal state institutions subordinate to the Ministry of Finance of the Russian Federation, which are administrators of federal budget revenues (hereinafter referred to as administrators of budget revenues), of a decision to recognize uncollectible debt on payments to the federal budget.

2. The grounds for the adoption by administrators of budget revenues of a decision to recognize debts on payments to the federal budget as uncollectible are:

a) the death of an individual paying payments to the federal budget or declaring him dead in the manner prescribed by the civil procedural legislation of the Russian Federation;

b) declaring bankrupt an individual entrepreneur - a payer of payments to the federal budget in accordance with the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2002, N 43, Art. 4190; 2016 , N 27, item 4305) in terms of arrears in payments to the federal budget that have not been repaid due to the insufficiency of the debtor's property;

c) liquidation of an organization that pays payments to the federal budget in terms of debts on payments to the federal budget that have not been paid off due to the insufficiency of the organization’s property and (or) the impossibility of paying them off by the founders (participants) of the said organization within the limits and in the manner established by the legislation of the Russian Federation;

d) the adoption by the court of an act, according to which administrators of budget revenues lose the opportunity to collect debts on payments to the federal budget due to the expiration of the established period for its collection (limitation period), including the issuance of a ruling by the court on refusal to restore the missed deadline for filing an application to the court for the recovery of debts on payments to the federal budget;

e) the issuance of a bailiff-executor of a decision on the completion of enforcement proceedings and on the return to the recoverer of the executive document on the grounds provided for in paragraphs 3 and 4 of part 1 of Article 46 of the Federal Law of October 2, 2007 N 229-ФЗ "On Enforcement Proceedings" (Collection of Legislation of the Russian Federation, 2007, N 41, item 4849; 2011, N 30, item 4573; 2013, N 52, item 6948, 7006; 2014, N 11, item 1099), if from the date of formation of debt on payments in the federal budget has passed more than five years, in the following cases:

the amount of debt does not exceed the amount of claims against the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiating bankruptcy proceedings;

the court returned an application for declaring the payer of payments to the federal budget bankrupt or terminated the bankruptcy proceedings due to the lack of funds sufficient to reimburse the court costs for the procedures used in the bankruptcy case.

In addition to the cases specified in paragraph 2 of this Procedure, administrative fines that have not been paid within the prescribed period are recognized as uncollectible in the event of the expiration of the Code of Administrative Offenses established by the Code of the Russian Federation (Collected Legislation of the Russian Federation, 2002, N 1, Article 1; 2016, N 27, article 4305) the limitation period for the execution of a decision on the imposition of an administrative penalty in the absence of grounds for a break, suspension or extension of such a period.

3. Administrators of budget revenues take a decision on recognizing uncollectible debt on payments to the federal budget on the grounds established by paragraph 2 of this Procedure and confirmed by the following documents:

a) an extract from the reporting of the administrator of budget revenues on the recorded amounts of arrears in making payments to the federal budget;

b) a certificate from the administrator of budget revenues on the measures taken to ensure the collection of debts on payments to the federal budget;

c) documents confirming cases of recognition of uncollectible debt on payments to the federal budget, including:

a document certifying the death of an individual paying payments to the federal budget or confirming the fact of declaring him dead;

document containing information from the Unified state register individual entrepreneurs on termination of activities due to the declaration of bankruptcy of an individual entrepreneur - payer of payments to the federal budget, from the Unified State Register of Legal Entities on termination of activities in connection with the liquidation of an organization - payer of payments to the federal budget;

a judicial act, according to which administrators of budget revenues lose the opportunity to collect debts on payments to the federal budget due to the expiration of the established period for its collection (limitation period), including a court ruling on refusal to restore the missed deadline for filing an application for recovery with the court arrears in payments to the federal budget;

by a decision of the bailiff-executor on the completion of enforcement proceedings upon return to the recoverer of the executive document on the grounds provided for in paragraphs 3 and 4 of part 1 of Article 46 of the Federal Law of October 2, 2007 N 229-FZ "On Enforcement Proceedings" (Collected Legislation of the Russian Federation, 2007 , N 41, item 4849; 2011, N 30, item 4573; 2013, N 52, item 6948, 7006; 2014, N 11, item 1099).

4. After the receipt of the documents specified in paragraph 3 of this Procedure, the budget revenue administrators identify the presence of arrears in payments to the federal budget and send these documents for consideration by the commission on the receipt and disposal of assets created by the budget revenue administrators (hereinafter referred to as the commission).

5. The Commission holds meetings at least once a quarter if there are grounds and documents specified in paragraphs 2 and 3 of this Procedure.

6. Based on the results of the meeting of the commission, a protocol is drawn up, which is signed by the members of the commission present, and no later than the next working day after the meeting of the commission, a draft decision is prepared on recognizing the debt on payments to the federal budget as uncollectible (hereinafter referred to as the draft decision).

7. On the basis of a draft decision, the budget revenue administrators, within 3 working days from the date of preparation of the draft decision, take a decision on recognizing uncollectible debt on payments to the federal budget, which is drawn up in an act and approved by the head of the budget revenue administrator.

8. The act must contain the following information:

a) the full name of the organization (surname, name, patronymic of an individual);

b) taxpayer identification number, main state registration number, code of the reason for registration of the taxpayer of the organization (taxpayer identification number of an individual);

c) information about the payment for which the debt arose;

d) classification code for budget revenues of the Russian Federation, according to which arrears in payments to the federal budget are taken into account, its name;

e) the amount of debt on payments to the federal budget;

f) the amount of arrears in penalties and fines for the relevant payments to the federal budget;

g) the date of the adoption of the decision to recognize the debt on payments to the federal budget as uncollectible;

h) signatures of members of the commission.

9. Within 5 working days after the decision is made to recognize debts on payments to the federal budget as uncollectible, federal state institutions subordinate to the Ministry of Finance of the Russian Federation, which are administrators of federal budget revenues, send a copy of the act to the Ministry of Finance of the Russian Federation as the chief administrator of federal budget revenues .