New rules for filling out payment orders for taxes and mandatory payments

Автор: admin_dev

Дата оновлення: 17 December 2013

The Procedure for filling out transfer documents in case of payment (collection) of taxes, fees, customs payments, the single contribution, implementation of budget VAT refunds, return of mistakenly or excessively credited funds (hereinafter – the Procedure) has introduced changes to the list of payment type codes and other innovations.

The Procedure for filling out transfer documents in case of payment (collection) of taxes, fees, customs payments, the single contribution, implementation of budget reimbursement of value added tax, return of mistakenly or excessively credited funds (hereinafter – the Procedure) has introduced changes to the list of payment type codes and other innovations.

This Procedure is approved by the order of the Ministry of Revenues dated 22.10.2013 No. 609, thus the order of the Ministry of Finance of Ukraine dated 07.07.2012 No. 817 will cease to be in force upon the entry into force of the new procedure.

The purpose of the innovations is to improve the operational accounting of fees, customs payments, taxes, the single contribution to compulsory state social insurance (hereinafter – the single contribution).

Note that the new procedure is supplemented with items regarding the payment of the SSC and customs payments.

The algorithm for filling out payment documents for transferring funds in case of payment of budgetary payments has also changed. Thus, the “Payment purpose” field of the settlement document is filled in as follows:

• in field No.1 the service code (sign) “*” (payment mark) is printed;
• in field No.2 the delimiter “;”, and the payment type code are printed (format ccc – three-digit number);
• in field No.3 the delimiter “;” is printed, followed by the following details: EDRPOU code; the registration number of the taxpayer’s identification card (individuals, 10 digits) or the series and number of the passport of a citizen of Ukraine; the accounting (registration) number assigned by the Revenue authorities (9 digits).
• If payment is made for a separate subdivision, the EDRPOU code of the separate subdivision for which such payment is made is indicated;
• in field No.4 the delimiter “;” is indicated, and information about the payment purpose is provided in free form. The number of characters is limited by the length of the “Payment purpose” field of the electronic document of the NBU electronic payment system, while the use of the symbol “;” is not possible. The budget revenue classification code is specified when paying in foreign currency.
• When VAT refund, return of funds mistakenly or excessively credited to the state budget are made, fields No.5 and No.6 are filled in:
• in field No. 5 the delimiter “;” is indicated. It contains information about the date of the conclusion pursuant to which the refund was made in the format – DD.MM.YYYY
• in field No. 6 the delimiter “;” is indicated. It contains information about the number of the conclusion pursuant to which the refund was made.

In the reserve field No.7 information is indicated in case settlements are made in accordance with separate decisions of the Cabinet of Ministers of Ukraine, etc.

Example: filling the “Payment purpose” field in the expenditure for the return to LLC “Boomerang” (EDRPOU code 00254896) of funds excessively paid for profit tax. The payment order was issued based on the conclusion dated 6 June 2013 No. 1256:

New payment type codes have been added to the list: 128 and 160-161 – applied when paying monetary obligations determined as a result of inspections; 350-359 – for customs payments; 054-057 – repayment of tax debt amounts; 017-019,139 – receipts from taxpayers against whom bankruptcy proceedings have been initiated. In total there are 47 of them.