How to fill in the payment basis and other details in the transport tax payment form
All payment orders for the transfer of taxes are issued according to the uniform rules described in the order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details...” dated November 12, 2013 No. 107n.
If you have never had to fill out payment orders, this order needs to be studied in detail. The materials on our website will also help in this matter.
You can find out detailed information about each payment order detail for tax payment from this article.
When regularly processing payment orders for the payment of the same tax, there are no problems with most payment details: the data about the payer (name, TIN, KPP, status) and his bank, as well as the details of the recipient and his bank, remain unchanged. If the company has not changed its registration data, it can fill out the transport tax payment for the year without changing most of the details.
But a separate part of the information in the payment document needs to be given special attention. Each new payment slip must be assigned a number, the date and payment amount must be changed. It is also necessary to check when issuing a payment order for the payment of transport tax for the year the basis of the payment and its purpose , KBK, tax period.
Attention! In 2022, there were changes in filling out bank details in payment orders for paying taxes. From 05/01/2021, be sure to fill out field 15 “Current account number”; the Treasury account and the name of the bank have also changed. For all the details, see our material.
Below are the details of the payment order, which must be carefully checked before sending the order to the bank (the numbers in the figure indicate the field numbers of the payment order in accordance with Order No. 107n):
How the specified details are placed in the payment order for the payment of transport tax , see the figure:
On our website you will find samples of payment orders for fulfilling various tax and other obligations:
- “Payment order for salary advance - sample”;
- “Payment order to bailiffs - sample”.
EXPLANATIONS from ConsultantPlus: Since the reporting campaign for 2022, the procedure and deadlines for payment of transport tax by legal entities have changed. There is no need to submit a transport tax return for reporting for 2022 (Part 9, Article 3 of Federal Law No. 63-FZ of April 15, 2019). However, if you use tax benefits, you need to declare them to the tax authority... In the Ready-made solution from K+ experts you will find explanations on the new rules for paying and declaring taxes from 2022. If you do not have access to the K+ system, get a trial online access for free.
How to fill out a payment order correctly
You can fill out the form:
- Manually, following the rules described in Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n.
- Online - using a special service on the official website of the Federal Tax Service.
We recommend sticking to the second option. It is much more convenient for the reason that all the details are filled in automatically. All you have to do is indicate the name, address and INN of the organization and enter some other payment details, and you won’t have to check the KBK numbers and look for OKTMO codes.
So, to fill out an online order form for paying car tax:
1Go to the special service on the Federal Tax Service website. It is free and does not require registration.
2In the “Taxpayer” line, select “Legal entity” and click on the “Next” button.
3In the “Tax group” line, select “Property taxes”, under “Name of payment” indicate “Transport tax for organizations”.
4In “Payment Type” enter “Payment Amount”. If you need to pay penalties for transport tax according to a payment order, select “Fine” here. The KBK will automatically change to the required one.
5Enter the address of the organization - the Federal Tax Service code and the name of the municipality will appear automatically.
6Continue to enter data in the fields as shown. When all fields are filled in, instead of the “Next” button, the “Generate payment order” button will appear. Click on it.
7The file with the finished document will be saved to your computer. In our case, we got the following sample payment order for transport tax for 2022:
That's all. All you have to do is print out the finished receipt and make the payment.
Step-by-step instructions on how to generate a receipt for payment of car tax for individuals. persons, you will find in this article.
Payment order not executed: what to do
The company issued a payment order for the payment of transport tax in accordance with all the rules and sent it to its bank. But it turned out to be unfulfilled and/or returned back. Cases when the obligation to pay tax is not considered fulfilled are listed in paragraph 4 of Art. 45 Tax Code of the Russian Federation:
In such a situation, you need to urgently take action (to find funds, re-issue the payment order or re-transmit the tax), otherwise the tax will not be received into the budget on time and you will have to pay a fine and penalties for late payment.
IMPORTANT! The UFC account number can now be clarified by submitting an application for clarification of payment. See below for more details.
How the amount of penalties for non-payment (late payment) of transport tax is determined is discussed in this material.
Procedure for paying transport tax
Organizations that pay transport tax pay:
- tax for the year (clause 1 of article 363 of the Tax Code of the Russian Federation);
- advance payments (for the 1st quarter, 2nd quarter, 3rd quarter), unless otherwise provided by the law of the constituent entity of the Russian Federation (clause 2 of Article 363 of the Tax Code of the Russian Federation).
Organizations that pay fees to the Platon system do not pay advance payments for transport tax (paragraph 2, paragraph 2, article 363 of the Tax Code of the Russian Federation). From January 1, 2022, this rule loses force (clause 4 of article 2 of the Federal Law of July 3, 2016 N 249-FZ).
The deadline for payment of transport tax and advance payments is established by the subject of the Russian Federation. The deadline for tax payment cannot be set earlier than the date of submission of the declaration for the year (clause 1 of Article 363 of the Tax Code of the Russian Federation).
Payment is made to the Federal Tax Service at the location of the vehicle, which recognizes the location of the organization or its separate division, for which the vehicle is registered with the State Traffic Safety Inspectorate or Rostekhnadzor (clause 1 of Article 363 of the Tax Code of the Russian Federation, subclause 2 of clause 5 of Article 83 of the Tax Code RF).
Let's take a closer look at the procedure for generating and paying transport tax to the budget in the program.
In accordance with the transport tax declaration, the amount of tax payable for the year was 18,000 rubles.
On February 5, the accountant prepared a payment order for the payment of transport tax in the amount of 18,000 rubles. The tax was paid on the same day using a bank statement.
The organization pays tax to the budget of Moscow until February 5 (Moscow Law of July 9, 2008 N 33.
Transport tax fell into unclear payments: what to do
Various errors may be made in the payment order: in the BCC, tax period, payer status and other numerous details. If the error did not creep into the name of the recipient's bank, other errors cannot lead to non-payment of tax (see, for example, letter of the Ministry of Finance of Russia dated January 19, 2017 No. 02-02-07/1/2145).
Re-transfer of tax is not required here, but the payment must be clarified. The procedure for this procedure is described in paragraph 7 of Art. 45 of the Tax Code of the Russian Federation. The taxpayer is required to submit an application to the tax authorities with a request to clarify the erroneous details. The controllers are required to inform the taxpayer of their decision on this application within 5 days from the date of its acceptance. At the same time, they have the right to request a paper copy of the payment order from the bank. Bankers have 5 days to submit a payment document upon request of the inspectorate.
How to write an application for clarification, how to send it to the Federal Tax Service, as well as other nuances of clarifying a tax payment, are described in this article.
From January 1, 2019, tax officials can also clarify errors in the Federal Treasury account without repeated payments and refunds (Law No. 232-FZ dated July 29, 2018), if the following conditions are met:
- no more than 3 years have passed since the date of tax transfer;
- the money ended up in the budget, despite an error in the payment order (this can be found out by checking with the tax authorities);
- clarification of payment will not lead to arrears.
If the taxpayer himself discovers an error in the treasury account, he needs to write an application to clarify the payment. If the tax authorities discover this error, they will clarify the payment themselves and without an application.
Who fills out transport tax payments?
Transport tax and advance payments for it must be paid independently only by legal entities (Clause 1 of Article 362 of the Tax Code of the Russian Federation).
As of the reporting campaign for 2022, reporting on transport tax has been cancelled. But you still need to determine the amount of payments yourself. The inspectorate will receive messages about the calculated amount of tax, but the deadline for sending them may be 6 months after the payment deadline. For faster reconciliation, you can request information from the tax office from the register of taxpayers (property information will be indicated there). The tax payment deadline has also changed. Now the tax for 2022 must be paid no later than 03/01/2021. The tax is transferred using a payment slip in the form established by Bank of Russia Regulation No. 383-P dated June 19, 2012.
Note! From 2022, the details for transferring taxes have changed. How exactly, read here.
Individuals and individual entrepreneurs pay tax in accordance with notifications from the Federal Tax Service (clause 3 of Article 363 of the Tax Code of the Russian Federation). Receipts are attached to them, which reflect all the details necessary for making tax payments to the budget. All the payer needs to do is present such a receipt to the bank’s cash desk and make the payment.
An individual entrepreneur has the right to use his current account to pay tax on a vehicle (VV), and in this case, he, like a legal entity, will use the form of a payment order in the form from Regulation No. 383-P.
Note that even when the payer uses the auxiliary interfaces of his personal account, the bank in which the current account is opened makes the payment in the form established by regulation No. 383-P.
There is also an option (we will study it in more detail later) in which the vehicle tax for the company will be paid by another person, as well as filling out the payment form.
When filling out the document in question, it is important not to make critical mistakes. Thus, the details of the recipient bank (field 13) and the recipient's account (field 104) must be indicated correctly, otherwise the payment will not be transferred by the Federal Treasury to the Federal Tax Service and arrears will arise (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).
Results
In the payment order for the payment of transport tax for 2022, you must indicate the amount of tax calculated independently (and then check with the notification from the Federal Tax Service), the current BCC, the tax period (in the format ГД.00.2021) and other details required for tax payments.
A payment order with errors must be clarified by submitting an application to the Federal Tax Service. Failure to timely issue a payment order for the transfer of transport tax may result in penalties. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Regional payment features
Additional deadlines for payment of transport tax for legal entities appear within each reporting year if regional authorities, through their legal regulations, have provided for mandatory advance payments for this tax.
Not all regions insist on paying quarterly advances on transport tax, but in any case, ignoring this requirement is fraught with material losses in the form of penalties for late receipt of mandatory tax amounts to the budget.
Example
Accounting specialist R. M. Potapov has been conducting tax and accounting records for Brigantina LLC (Sverdlovsk region) for the last three years. Since January 2022, he added remote accounting to Fortuna LLC (Moscow region) to his responsibilities. Both companies use transport in their activities.
Fulfilling the obligation to pay transport tax for 2022, Potapov R.M. in February issued payment orders on behalf of each of the companies. Then I plunged headlong into annual reporting.
He was not worried about advance payments ─ in the Sverdlovsk region, regional legislation does not require payment of advances on transport (Clause 1, Article 3 of the Law of the Sverdlovsk Region dated November 29, 2002 No. 43-OZ).
As for the advances for transport of Fortuna LLC, which operated in the Moscow region, he lost sight of this issue, without looking in time at the Moscow Region Law of November 16, 2002 No. 129/2002-OZ. This inattention resulted in additional costs for Fortuna LLC ─ the company had to pay penalties for late payment of “transport” advances, since the obligation to pay them is provided for in Art. clause 1 art. 2 of the said law.
Let us note that the laws of the constituent entities of the Russian Federation can only stipulate the requirement to pay “transport” advances, but regional authorities do not have the right to set their own terms for their transfer.
Filling out transport tax payments: critical errors
The establishment of the specified details - in fields 13 and 104 - is carried out based on the territorial division of the Federal Tax Service to which the tax is paid. The one that is administered by the municipality where the company’s vehicle is located is selected (clause 1 of Article 363 of the Tax Code of the Russian Federation).
For example, if the location of the vehicle is the territory of Nizhny Novgorod, then in detail 13 the Volgo-Vyatka State Administration of the Bank of Russia will be indicated, and in detail 104 - account 40101810400000010002. Taxpayers of Kazan indicate a different name of the recipient bank (Branch-NB of the Republic of Tatarstan), and another account (40101810800000010001).
The location of the vehicle can be (clause 5 of Article 83 of the Tax Code of the Russian Federation):
- place of registration of the vehicle, if the tax is paid for a water vessel (any except a small one);
- location of the company, if the vehicle is represented by an aircraft;
- the location of the organization or its branch, if the vehicle is represented by any other object that is taxed.
Obviously, if a company has several vehicles located in different municipalities, then several payments will have to be made. But if all vehicles are located in the territory administered by one Federal Tax Service, then using one payment card you can pay tax on all vehicles.
Correctly filling in the details in fields 13 and 104 is the most important, but not the only condition for making a payment to the budget. It will be useful for the taxpayer to pay attention to a number of other nuances when preparing a payment order. Let's study them, and also get acquainted with the sample payment invoice for 2020-2021 compiled for transport tax payers.
