CrimeaPRESS reports:
Currently, only one method of paying taxes and contributions is available: using a payment order for the transfer of a single tax payment (STP) with status 01 to unified payment details.
At the same time, one should not forget about providing notifications of calculated amounts to distribute the amounts received on the Unified Tax System for payments with an advance settlement system.
Please note that status 02 (for separate payment orders for each tax, contribution, drawn up in 2023 instead of tax notifications) is not applied in 2024. Let us remind you that in 2023, it was possible to pay the Unified Tax Payment in two ways: to the details of the Unified Tax Payment, i.e., a single payment with the submission of a notification of the calculated taxes, or separate payment orders for each tax, contribution and without submitting a notification.
In 2024, payments can be transferred using payment orders only with status 01. Such a payment order is intended for transferring a single tax payment, as well as taxes (fees) that are not included in the Unified Tax Payment.
For a payment order with status 01, the EPP details are as follows:
- field 13 name of the recipient bank — «Tula Branch of the Bank of Russia // UFK for the Tula Region, Tula
- field 14 BIC of the recipient bank — 017003983
- field 15 Account number of the recipient bank (number of the bank account included in the single treasury account) – 40102810445370000059
- field 16 «Recipient» — Treasury of Russia (Federal Tax Service of Russia)
- field 17 «treasury account number — 03100643000000018500
- field 24 “Payment purpose” – additional information required to identify the payment.
- “INN” indicates the INN of the payer whose obligation to pay taxes, fees, and charges is being fulfilled;
- «KPP» — «0» or payer’s KPP;
- “Payer” — the name of the organization (its separate division) or the full name of the individual entrepreneur;
- field 104 — budget classification code of a single tax payment (182 01 06 12 01 01 0000 510);
- field 105 «OKTMO» — «0» or an eight-digit code assigned to the territory of a municipality (inter-settlement territory) in accordance with OKTMO;
- fields 106-109 — zeros;
- field 24 “Payment purpose” – additional information required to identify the payment.
Online services will help you avoid mistakes when replenishing the Unified Tax System (UTS)Payment of taxes and duties» And «Personal account of the taxpayer«. Payment details in these services are pulled up automatically. Full information on the procedure for accounting for accruals and payments for taxes and insurance premiums is posted in the section «All about ENS«.
source: press service of the Federal Tax Service of Russia in Sevastopol
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