The settlement document considered in this article contains an instruction (in writing) from the owner of a specific account to the bank in which it is opened regarding the transfer of funds to another account (their recipient). The terms in which the payment must be received on the specified account are determined by law. The Bank has the right to execute this order ahead of schedule, provided it is specified in the relevant agreement regarding the maintenance of a client account or in a situation of frequent use of this in the practice of a particular bank.
Where and in what period can money be transferred through the document in question?
The purpose of the payment in the payment order is payment for the following:
- to suppliers for services rendered, goods shipped, work performed;
- creditors, borrowers to obtain, repay loans, credits on the basis of previously concluded agreements or pay accrued interest;
- to off-budget funds, budgets as contributions, taxes, penalties;
- to other persons for the purposes provided for by law, contractual terms.
Such payment documents are valid for presentation to the relevant bank only for 10 calendar days, and the date of issue of the payment order is not taken into account.
Mandatory details of the document in question
They are necessary to take into account the procedure and specifics of settlements in a non-cash form. These props are:
- Name of the document, form code according to OKUD.
- Its serial number, date of formation in the format: day, month, year.
- The appearance of the payment, which depends on the method of its implementation: by mail, electronically, telegraph.
- Full name of the payer, indicating his account (settlement), TIN, KPP (if any).
- Full name of the payer's bank, its location, BIC, correspondent account (sub-accounts).
- Information regarding the name of the payee, the number of his current account, KPP, TIN.
- Full name, location, BIC, correspondent account number of the beneficiary's bank.
- The purpose of the payment in the payment order is indicated with a separate VAT line. When the recipient does not pay such a tax, a note is made in this paragraph (for example, VAT is not subject to).
- The payment amount, which is indicated in words and then in numbers.
- Its order is in accordance with the law.
- The type of a specific operation according to the rules for maintaining the accounting procedure within the framework of credit institutions located in the Russian territory, in the Central Bank of the Russian Federation.
- Appropriate signatures of authorized persons, officials, as well as a seal imprint (if necessary).
In the payment order for the transfer of taxes, other obligatory payments, the fields regarding the payer and recipient, their TIN, purpose of payment, as well as fields 101 - 110, which must be completed in accordance with the requirements established, fixed in the relevant regulations of the Ministry of Finance, the Ministry of Taxes of Russia, the State Customs Committee of Russia, which are agreed with the Central Bank of Russia (formed with its participation).
Fields for other details that do not matter in a particular case are optional.
The execution of this order is carried out if the necessary amount is available on the payer's account (unless otherwise specified in the contract).
So, if you want to indicate the purpose of the payment in the payment order of the simplified tax system for 2013, for example, you need to write a sentence: "Payment of tax on the simplified tax system for 2013." 
Last year's changes regarding the completion of the document in question in the FIU
They touched the following fields:
1. To replace the previously indicated OKATO code (field 105), according to the order of Rosstandart, a new one came - OKTMO (they are listed on the website of the Federal Tax Service).
2. The requisite "Purpose of payment" in the payment order to the PFR in 2014 has also changed. So, only 3 types of payments replaced 11 types of payments:
- PE - payment of the accrued penalty;
- PC - payment of accrued interest;
- 0 - other cases (fees, fines, taxes, contributions, etc.).
3. A new attribute has been introduced, which is indicated in the "Code" field and is referred to as a unique accrual identifier, which is abbreviated as UIN. This code is assigned to each payment sent to the budget without exception. From March 31, 2014, its indication is recognized as mandatory.
4. The purpose of the payment in the payment order to the PFR in 2014 in the form of insurance premiums that have been accrued since January is indicated without distinction between funded and insurance pensions. Payment is made by a general payment order, where the entire amount goes to the insurance part according to BCC 39210202010061000160. This is due to the fact that the employee now independently chooses the desired rate of contributions directed to the funded pension, which thereby changes the purpose of the payment in the payment order. The pension fund further distributes these parts based on the choice made (the employer is not a participant in this process).
5. Instead of 6 priorities of payments, 5 remained. Payment of taxes to the budget, contributions to extra-budgetary funds - priority 5.
6. It has become mandatory to indicate the identifier of information regarding an individual (IP).
Taking into account the above changes, the payment order (payment purpose - sample) will take the form as in the picture below. 
Calculation of payment order for individual entrepreneurs and tax on the simplified tax system
In other words, this individual is obliged to pay advance payments during the year, and then the corresponding tax on the "simplification".
Firstly, the above payment is determined, calculated for each past reporting period (1st quarter, 1-2, 1-3, etc.), according to the following formula:
Ap \u003d Nb 6% - Hv, Where:
Up- the required advance payment of the corresponding reporting period.
Nb- the tax base (the totality of income received in a certain reporting period).
Hb- tax deduction (the amount of insurance payments of this individual).
The resulting value must be indicated in the document in question when filling out a tax return for the USN. The specific amount of the advance payment payable is determined by the formula:
Apu \u003d Ap - Ap₁, Where:
Apu– an advance payment payable in the relevant reporting period.
Ap₁- the previously found value of the indicator under consideration for the previous reporting period.
Up- for the current reporting period.
Well \u003d Nb 6% - Ap₁ - Hv, Where:
Well- the desired above indicator.
Hb- tax deduction. 
The procedure for paying tax and advance payments under simplification
It is carried out at the tax office at the place of residence of this individual. The following advance payments are required:
- for the 1st quarter (until April 25);
- for 1 - 2 quarters (until 25.07);
- for 1 - 3 quarters (until 10.25).
As for the tax, it must be paid before 30.04.
Filling out a payment order: purpose of payment, other details
To generate the document in question, which will be required with a cash payment method, you must:
- Go to the website of the Federal Tax Service of Russia, enter the IFTS code, click "Next".
- Indicate the OKTMO code for your place of residence.
- Select the type of document - payment order.
- Select the type of duty (contributions, taxes, duties, etc. - set 0 for everything).
- Specify CBC.
- Select status 09 (IP).
- Select a payment basis.
- When paying, indicate the purpose of the payment in the payment order of the simplified tax system - quarterly payments.
- Enter your details: full name, address or TIN (it is mandatory to indicate it in case of making a payment via the Internet).
- Choose a payment method: cash, non-cash. If in cash - click "Create PD". Subsequently, a corresponding receipt will appear in PDF format, which can be printed. All that remains is to put your signature, the corresponding date on both the receipt and the notice.
For a non-cash form of payment, you will need to specify (select) the following:
- Required type of payment (taking into account the latest changes, always set 0).
- Corresponding CSC for USN.
- specific status of a person.
- One of the reasons for payment.
- Required tax period.
- the corresponding date.
- The serial number of the document.
- A certain order of payment.
- The purpose for which the payment order is formed (the purpose of the payment of the simplified tax system).
How to correct the purpose of payment in a payment order?
Errors can always be - the human factor. In this regard, there are a number of rules, legislative norms that regulate the procedure for making adjustments to various kinds of documents. So, if the purpose of the payment is incorrectly indicated in the payment order, the necessary changes must be made as soon as possible.
This will require:
1. Analyze the mistake made in the "Purpose of payment" variable. In a situation where it is insignificant, it will be sufficient to send a letter to the counterparty indicating it. But it happens that an incorrect assignment of a payment in a payment order can lead to serious consequences, which is why it is worth playing it safe and correcting all the shortcomings.
2. Send an official letter to the director of the recipient indicating the date of transfer of funds, the number of the payment order. Be sure to inform that the purpose of the payment is incorrectly indicated in the payment order. Ask him to change the erroneous information to the correct version (which must be formulated and indicated in this letter). Next, you need to certify it with the signature of the head, put a seal. You must also indicate the outgoing number of this correspondence.
3. Make 4 copies of this notice. Then transfer the letters to the appropriate bank through which the funds were transferred with the wrong payment order. Then 1 out of 4 copies will be returned back with a corresponding bank note regarding the receipt of the letter, the 2nd one will be sent to the credit institution, the rest will go to the bank of the direct counterparty.
4. Track the receipt of both letters by this bank. Here, the application will be attached to the materials on this case to the erroneously completed document (where there was an incorrect purpose of payment in the payment order), and the 2nd copy will be transferred directly to the client. As a result, all corrections will be made to the necessary documents involved in the execution of the transfer.
It is worth remembering that banks provide this kind of service (change the purpose of payment in a payment order) for free. But it happens that organizations require a certain commission. An example is the correct assignment of a payment in a payment order for personal income tax from dividends (a sample is presented below). 
It is recommended to clarify all the information in advance in order to avoid disputes later. There are also cases when bank employees refuse to accept a letter for the possibility of correction, as this is associated with paperwork. In such a situation, one can operate with the relevant provisions of the Civil Code of the Russian Federation (Chapter 45, 46).
Changes in the requisite "Priority of payment"
It is established by law in the event of a shortage of funds in the bank account in order to satisfy all the requirements. In this attribute, you must specify one of the existing 5 queues. According to the latest amendments, the order of payment in the document in question is as follows:
- executive documents providing for the transfer (issuance) of money from a certain account in order to satisfy claims regarding compensation for harm caused to health, life, as well as regarding the recovery of alimony - 1;
- executive documents providing for the transfer (issuance) of money for the purpose of settlements for the payment of due severance benefits, remuneration of labor with entities that work (-s) under the relevant employment contract, as well as payment of remuneration to persons who are the authors of the results of their intellectual activity - 2;
- payroll calculations, transfer of insurance premiums, debts on taxes, dues - 3;
- executive documents that provide for the satisfaction of other monetary claims - 4;
- other payment documents in the order of a certain calendar priority - 5.
It is worth recalling once again that now the purpose of the payment in the payment order when transferring the relevant pension payments does not include the allocation of the funded, insurance part. 
Information contained in the requisite "Purpose of payment"
The current Regulation of the Central Bank of Russia regarding the completion of this document does not contain strict requirements regarding the indication of detailed information contained in the requisite in question. However, it regulates the maximum possible number of characters - 210 characters. If the required information does not fit into the established amount, then the client is allowed to indicate the generalized information.
At the same time, this Regulation contains a list of data that must be necessarily reflected in the "Purpose of payment" variable in the payment order, more precisely:
- Purpose of payment (content of the operation: services rendered, work performed, goods purchased, etc.).
- Short name of goods, services, works (generalized name: utility bills, office equipment, salary, information, installation, courier services).
- Number, date of commodity documents, relevant contracts (for example, under contract No. 15 dated February 20, 2015), serving as the basis for this calculation.
- Other important information (if it is stipulated by the terms of the contract, for example, the terms of settlements, additional information required to identify the relevant payment).
- The amount of VAT or a note about its absence (this tax is calculated from the total amount of the payment and is issued: "Including VAT", or a reference is made to its absence: "Without VAT").
Thus, it is worth remembering that if there are instructions from the Central Bank of Russia on how to fill out the purpose of the payment in the payment order, banks are obliged to check the proper fulfillment of this requirement by the client (they control the integrity of the orders presented for payment). In the absence of the necessary integrity, the bank has the right to refuse to execute the relevant order.
Some banks go to meet the client and make payments in which there is no clear statement of the essence of the operation, of course, subject to the subsequent replacement of this document within 24 hours.
Wrong CBC
According to the letter of the Ministry of Finance, the obligation related to the payment of tax is recognized as fulfilled even if the wrong CCC is indicated in the payment order. In this document, issued for the transfer of tax (fee), the details must be accurately indicated: the account number of the FKR, the details of the recipient's bank. Otherwise, this obligation will be regarded as unfulfilled.
In the above letter, they refer to the Tax Code of the Russian Federation: the obligation regarding the payment of tax is recognized as fulfilled at the moment when an instruction is presented to the bank regarding the transfer of funds to a specific FCC account.
As already known, the BCC is a payment order requisite that allows you to establish the ownership of the payment. It can be easily refined. The tax legislation does not say that if this detail is incorrectly indicated in the document in question, this may become the basis for the subsequent recognition of this obligation as unfulfilled.
If the company incorrectly indicated the BCC in the payment order, the money will reach its destination, but may go towards paying a completely different tax. Therefore, the first step is to check with the tax office itself. It may turn out that the error must be corrected, then the procedure for correcting depends on the budget into which the money was received (either in the required one or in another, for example, not in the federal, but in the regional).
In the second case, it will be impossible to take into account the overpayment between certain taxes received by different budgets. You will have to pay tax again. And the amount overpaid due to an error can either be returned or credited to future payments. However, in the first variant, this may be delayed for 3 years. If there is a time limit, then it is worth referring to the relevant jurisprudence and finding similar precedents.
In order to return the tax, it is necessary to write an application to the tax office in 2 copies, one of which remains there, and the second with the appropriate mark is taken by the applicant. After receiving this document, the tax office is obliged to return the money to the company within a month. But she first checks for the company's debt to the budget. With this option, the erroneously received funds will be used to repay it, and the balance (if any) will be transferred back to the company's account. Thus, as mentioned earlier, first of all - reconciliation with the tax, and then - the adoption of an appropriate decision (offset, refund, etc.).
If there is a violation by the tax authorities (the return period has expired), then it is obliged to pay interest accrued for all days of delay at the refinancing rate of the Central Bank of Russia.
