How to correctly fill in the section “payment purpose” in 2021?

How to correctly fill in the section “payment purpose” in 2021?

A new order of the Ministry of Finance of Ukraine “The payment purpose” was issued in 2021. It means new rules for filling in details are in effect from February 26.

Why did it happen so? From the first day of 2021, a new tax payment system came into force. Payers wishing to use a single receipt in the “Payment purpose” section must fill in:

1. Details of the recipient.

2. Amount.

3. Purpose of payment.

4. Number of tax notice or decision.

It must be done for each item on the receipt. The Cabinet of Ministers of Ukraine has introduced an order “Order No. 666”. It contains two sections. Later it was supplemented by “Appendix 2”, “Appendix 3”.

If you want to pay taxes, government and non-government bills, social security, or other services in the usual way, use Section I.

To use the new method, you need to refer to section II. It contains a list of codes are responsible for certain functions.

Read the codes in more detail to use section:

117 – if a criminal bankruptcy case has been initiated against the taxpayer. If you are filing a tax return showing profit for a business and entering an amount was determined by a controlled transaction price adjustment, use code 273.

If there was a documentary check by a special unit and a mandatory amount of tax payments was established, use code 276. If a desk check was carried out, then use code 278. Code 279 is used in case of the results of an actual check by the control department of excisable goods.

How to fill in the form correctly?

The form has several fields to fill. Field №1 contains the amount is filled in figures in hryvnias. The amount must contain pennies. Even if the number is an integer after the “,” sign, it should be two zeros. The second field begins with the sign “;” and contains the tax number and passport number.

All subsequent fields begin with a “;” sign also. Field №3 contains 8 digits – the code of classification of budget revenues. The fourth field is the code of the administrative-territorial unit (ten digits). The sixth and seventh fields contain the recipient’s code and date in the format “DD.MM.YYYY”, respectively. If you are filling out this form on your own for the first time, you may need to read the law or look at some examples of how to fill it out.