New details in payments for taxes and contributions. Table from the Federal Tax Service

The procedure for filling out payment orders in 2021

The Federal Tax Service has prepared a table whose purpose is to minimize errors in next year’s payment orders.

In the table, each territorial body of the Federal Treasury corresponds to the payment order details that will need to be used next year, as well as the numbers of existing bank accounts.

At the same time, the Federal Tax Service notes that until April 30, 2022 inclusive, there will be a so-called “transition period”, during which it is allowed to use the old treasury account when filling out payments.

Checking settlements with the budget for income tax (RB)

To check calculations with the budget for income tax to the regional budget, you can create a report Account analysis 68.04.1 “Calculations with the budget”, section Reports - Standard reports - Account analysis.

The settings for Account Analysis 68.04.1 are as follows: click the Show settings on the Selection to set:

• Budget levels - Equal - Regional budget .

As you can see, there is no balance in account 68.04.1 “Settlements with the budget” for income tax to the regional budget.

See also:

• Calculation and payment of income tax and advance payments throughout the year
• Payment of income tax (FB)
• Algorithm for calculating income tax and advance payments for the first quarter
• Algorithm for calculating income tax and advance payments for the first half of the year
• Algorithm for calculating income tax and advance payments for 9 months
• Algorithm for calculating income tax and advance payments for the year

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Information about the details of treasury accounts

Information on the details of treasury accounts of the Federal Treasury and details of accounts included in the single treasury account

How to make it easier to work with payment orders

To prevent technical errors, it is recommended that company management provide accountants with the electronic service “Kontur.Extern”, which will automatically check the correctness of completion and the presence of required details.

In Externa, all data is entered into the payment slip automatically, as are the bank details of the payer and the tax office. The service is constantly updated , which means the database always contains up-to-date data.

Payment of income tax (RB) to the budget

After paying income tax to the budget of a constituent entity of the Russian Federation, based on a bank statement, you need to create a document Write-off from current account transaction type Tax payment. A document can be created based on a Payment Order using the link Enter document debited from current account . PDF

The basic data will be transferred from the Payment order . It can be downloaded from the Client-Bank program or directly from the bank if the 1C: DirectBank service is connected.

It is necessary to pay attention to filling out the fields in the document:

• Date - the date of tax payment, according to the bank statement.
• According to document No. and from - the number and date of the payment order.
• Tax - Income tax, regional budget , selected from the Taxes and Contributions directory, and affects the automatic completion of the Debit Account and Budget Levels .
• Type of liability - Tax .
• Reflection in accounting : Debit account - 68.04.1 “Calculations with the budget.”
• Types of payments to the budget - Tax (contributions): accrued / paid .
• Budget levels - Regional budget .

Postings according to the document

The document generates the posting:

• Dt 68.04.1 Kt - debt to the budget for income tax to the regional budget has been repaid.