What is a unique payment identifier? How to find out the unique payment identifier?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Unique payment identifier - what is it? What is it for? These are the most common questions that entrepreneurs ask when paying taxes at a bank, when a bank employee requires you to specify this requisite. This is bewildering. Where can I find it, how to get it and can I do without it? Thus, a tool designed to simplify the procedure has led to new questions that need to be clarified.

What is a unique identifier?

The unique payment identifier is a 20-digit code that must be indicated when paying off tax debts in the state information system (GIS). This makes it possible to easily and quickly pay taxes from your personal account on the website of the tax service. This approach greatly simplifies and speeds up the procedure.carrying out the operation. Payment is fast and therefore timely, which avoids delays, which means pen alties and interest.

Using a unique identifier enables entrepreneurs, legal entities and individuals to pay taxes in a convenient way. But obtaining and filling out the tax documentation form in this case has its own characteristics that have to be taken into account. The problem also lies in the fact that the state information service itself has a complex intricate structure that even an experienced user cannot always understand.

What is it for?

It is needed so that the Federal Tax Service knows when and from which person the money was received into the account. Millions of users are registered in the GIS, it is difficult to determine from whom and for what purposes the money is transferred. That is why the order of the Ministry of Finance No. 107n dated November 12, 2013 changed the rules, according to which a unique identifier for accrual payments appeared separate for taxes.

For the tax service, it is needed in order to more effectively pursue fiscal policy and identify persistent non-payers. Legal entities and individuals need it as the most convenient and fastest way to pay taxes. As a result, the government can control the actions of tax officials and stop cases when their actions exceed the powers delegated to them, which often happened before. Businessmen are less dependent on the will of an individual tax inspector and suffer from illegal fees. The number of inspections carried out has been reduced.

Who should indicate it?

Both ordinary citizens, entrepreneurs (individuals) and legal entities can indicate a unique payment identifier. This can be done when paying taxes directly in the information system cabinet or through a bank. When transferring, it should be borne in mind that payment through Sberbank has its own characteristics. They have their own special form, when filling out which a unique identifier does not need to be specified. UIN is indicated when paying taxes, state duties through the "Gosuslugi" service or a bank branch.

If an individual or legal entity fills out payment documents for the payment of taxes and fees, the deadline for payment of which has not yet expired, then it may not enter a unique identifier, but insert zero in the deadline for entering details. Although the law allows this method of filling in the line, when paying through a bank, the employee may require the line to be filled in with a 20-digit payment number and may refuse to accept the payment. Therefore, it is important to know in which cases it must be indicated, and in which it is not necessary.

When should it be specified?

It should be noted that the identifier does not always need to be specified, but only in certain cases, which are described in the rules and regulations of the Bank of Russia (in particular, regulation No. 383-P). UIN - a unique payment identifier must be indicated in two cases:

1. If it was specified by the recipient of funds and provided to an individual orlegal entity obliged to pay them in accordance with the terms of the contract. In this case, the identifier is assigned automatically.
2. When transferring funds to the tax authorities. An entrepreneur or an individual fills in special fields (lines) of a payment order in paper or electronic form. In this case, filling causes some difficulties. After all, the entrepreneur does not always know his unique payment identifier number, where to get it.

In the second case, most taxpayers experience difficulties because they do not know where to get it and where to indicate it in the document. And incorrectly entered data leads to payment delays, pen alties and fines.

Where and how can I get an ID?

About the unique identifier of payments, how to find out information, and also whether the payment was accepted? You can check this both in your GIS personal account after registration in the system, and upon receipt of a payment order in case of delay in payments. But this is an extreme case. The entrepreneur will know the number from the documents indicating the presence of a debt or a fine to the tax authorities.

If there were no overdue payments, and you need to specify the UIN, then it is enough to send a request to the tax service to get a number.

How to fill in correctly?

When taxpayers make payments to the budget system of the Russian Federation, they fill out a payment order. In it, in addition to a unique identifier, the entrepreneur must indicate:

• TIN;
• checkpoint;
• BIC of the institution through which the payment will be made;
• name of the bank, its legal address;
• settlement account from which the transfer will be made;
• payment type (code);
• date of operation.

The number is entered in the line of the unique payment identifier - 22 (field code). Do not fill out only if the payment occurs on time. In this case, “0” (zero) is put down in this line.

What if the document already contains a UIN?

Sometimes, especially when making payments through specialized information systems, when filling out an order in electronic form, a unique payment identifier appears on the line (its code is 22). How to treat it? Is it a mistake if the funds are deposited on time? Actually there is no error. You can pay both by indicating the identifier number, and by putting "0" in the line. It's just that the identifier is required to be indicated in case of delay in payment, that is, at the request of the tax authorities.

Although it is possible to pay without distinction, however, this approach is undesirable. An enterprise must distinguish between ordinary tax payments and those that were paid at the request of the tax authorities. This will help avoid reporting confusion.

But even if it was not possible to find out and indicate the identifier in the order, this does not give the banks the right to refuse to accept it. The bank is obliged to accept and transfer funds, evenif UIP (unique payment identifier) is not specified. This rule is spelled out in official documents of the tax service. It quite clearly states that it is enough for an individual or legal entity to indicate their TIN, and enter “0” in the line (code 22) of the unique payment identifier. In this case, the bank has no right to refuse to transfer the payment. But the entrepreneur must take into account that in case of an error or delay, the bank is not responsible.

What does the code mean: identifier decryption

The identifier is decrypted as follows:

1. The numbers from 1 to 3 indicate the code of the tax division where the funds will go.
2. The number 4 indicates the type of payment. This place is always zero.
3. Numbers from 5 to 19. Designate the document code in the taxation system. Each payer is assigned a unique code based on the previous version of the document index.
4. Number 20. By its number, it is determined by which state authority the payment is verified. Calculated using the remaining 19 digits of the code.

The unique payment identifier is identical to the document index only if the index consists of 20 digits.

What happens if you don't specify it?

According to the UIN number, taxes and other payments to the budget are automatically accounted for. Information about payments to the budget is transferred to a single database. If you specify an incorrect code or do not specify it, the system will not recognize the payment, and the money will not be transferred. This is fraught with such troubles as:

• the company will havedebt to the budget and funds;
• continue to charge pen alties;
• you will need to clarify the payment and find out its fate;
• money will go to the budget or funds late.

If a businessman does not have or does not know the unique payment identifier, where to get it, he can use the support service in the GIS at any time, and not wait for the tax authorities to take action. If an entrepreneur does not have access to the Internet and the electronic system "Gosuslugi", he can send a regular letter to the nearest tax office or appear in person to receive an identifier.

What documents do I need to get an ID?

It all depends on the form in which the document will be drawn up and how it will be paid. If it is a paper document, then it is necessary to send a written request to the tax authority. In the letter, indicate passport data, TIN and SNILS number. A unique payment identifier will be sent in a response letter. If a legal or natural person came personally to the department to receive this requisite, then these documents must be with him. They are required to fill out forms.

To receive the details in electronic form, you must first register in the unified information system on the State Services website, indicating the same data as in a written request. After that, a letter will be sent to the address of the place of residence with an access key. And only after that you can make a request for a unique identifier. Usually this serviceappears within a few hours after the application. No documents required.

As you can see, there is nothing complicated when using an identifier. It won't be hard to find out. To do this, you do not need to collect a bunch of documents or certificates. But taxes can be paid in a convenient form and at any time. If earlier legal entities and individuals had to spend time and money to make tax payments, then with its help they can be paid without leaving home or office, without interrupting work.