Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Independent payment of funds to repay the tax debt: what is the purpose of the payment of the payment instruction?
When taxpayers decide to pay their own debts, they must follow the procedure defined in the order of the Ministry of Finance No. 148 of March 22, 2023. In this order, taxpayers are specifically instructed how to fill in the "Purpose of payment" section of the payment instructions.
Required information for payment instructions is the "Payment purpose" requisite. When filling out these requisites for the payer, in particular with regard to tax payments, customs duties, other payments, a single payment, advance payments or depositing cash to a budget/non-budget/single/deposit account, separate fields of the established format are filled in (according to Clause 1, Chapter II Order No. 148) to provide.
When making various types of payments, such as taxes, fees, customs and other payments, as well as advance payments and cash deposits to budgetary/non-budgetary/unified/deposit accounts, the payer is required to specify specific information in the "Purpose of payment" of the payment instructions. In accordance with the requirements of paragraph 1 of section II of Order No. 148, the following fields are filled: "Payment type code", "Additional record information", "Account number" (for calculations on a single open account). in the Treasury in the name of the DPS), "Tax amount" (applies to calculations on a single account opened in the Treasury in the name of the DPS), "Information on tax notification (decision)" (applies to calculations on a single account). opened in the Treasury in the name of DPS), and "Type" (applies to lease payments for state property).
In the "Payment type code" field, the payer must enter a specific payment type code, which is included in the List of payment type codes used by payers, according to Appendix 1 of this Procedure. This field is accompanied by the section “Additional information about records.
example:
- Payment type code: 140
- Additional details: payment to pay off income tax debt
In the "Additional account information" section, the payer flexibly provides details about the transfer of funds. Enterprises operating on the basis of a license and/or special permit must contain information about the reporting (tax) period for which tax obligations are paid, as well as a permit document (including the type, number and date).
For each specific type of transfers and payments, the processing of taxes, fees, customs and other payments, including one-time and advance payments, as well as depositing cash to budgetary, extra-budgetary, unified and deposit accounts requires a separate payment. instruction. When making calculations for taxes, fees, payments and a single contribution in the field of DPS management, the payer must specify the correct payment type code in the "Payment destination" section of the payment order. If the code is not specified or an incorrect code is specified, the payer will be considered to have made a payment under code 101 cash commitment or lump sum. Therefore, when making payments by payers to repay tax debt or arrears from a single contribution, the payment code "140" must be indicated in the payment instructions.
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