In ordinary life, we constantly have to deal with various types of payments: for housing and communal services, for goods and services, charity, taxes. To simplify and systematize mutual settlements between legal entities and individuals, special forms of documents for payment have been developed. One of the frequently used forms is the PD-4 receipt.

Previously, payment of all taxes, fees, and fines occurred using a single form of payment document. After 2001, the order changed. New types of receipts were introduced specifically to simplify the lives of ordinary citizens and to separate types of payments. PD and PD-4 sb are now used by taxpayers and individuals to pay taxes, penalties, fines, fees and other payments to budget organizations.

PD-4 is intended for the transfer of funds from individuals to legal entities for a service or product. The main difference between these documents is that in PD-4 the details of the enterprise, company, institution accepting money do not contain unnecessary information, for example, OKTO and KBK.

What information needs to be included on the receipt?

Despite the division of documents by type of payment, their form is almost identical.

It consists of three blocks:

1. In the first block, information about the legal entity where the deposited funds will be sent is entered. In receipts of form 4-PD (tax) and 4-PD sb, the number of lines to be filled in has been increased due to additional details. All necessary information about the organization can be found by receiving a special legal entity card. When filling out the items in this block, be careful. Incorrect entry of information into the fields will not allow the transfer of funds to the recipient.
2. In the second block, the payer's information is filled in. Last name, first name, patronymic, address where the citizen making the payment resides. Important! When paying for any service, fine, or tax fee through a bank operator using receipt PD-4, be sure to take your identification document with you.
3. The third block contains information about the payment amount and the date of the transaction. When paying for services, goods, etc. the amount is indicated taking into account value added tax.

What types of payments use the general form PD-4

• Funds that must be transferred to the accounts of budgetary organizations. For example, Russian taxes and fees, pension contributions, transfers to charitable foundations, etc.;
• Cash for heat, electricity, hot and cold water and other housing and communal services;
• Cash for services provided by various providers, telephone companies and other organizations;
• Payment for purchased goods through online stores and services;
• Transfers of funds to the accounts of individual entrepreneurs;
• Transfer of funds to the current accounts of organizations engaged in the construction of residential buildings, including cooperative construction;
• Other payments: payment of receipts from the Civil Registry Office, the Main Directorate for Migration of the Ministry of Internal Affairs of Russia, management companies, etc.

Some of the fields of the form are supplied with clear-ne-no-me-mi and re-ko-men-da-tsi-ya-mi, which are from- cover by clicking on the [ \\\i\\\ ] icon next to the corresponding field. In addition, this information is presented as a single block at the end of the page . The material is based on personal experience and open sources of information.

INN po-lu-cha-te-la

- de-sya-ti-valued ID-ti-fi-ka-tsi-on-ny number on-lo-go-pla-tel-schi-ka - po-lu-cha-te-la pla -the same - on the executive authority or another state authority.

checkpoint

— registration code for the registration fee of 9 digits. The need to indicate the checkpoint is due to the fact that in some cases the TIN alone would not be hundred-precisely for the identification of separate-len-no-go under-division of the organization-ga-ni-za-tion or pre-pri-ya-tiya. The TIN+KPP pair has the same meaning to identify each separate subdivision.

...and its abbreviated name

- for cash payments - abbreviated name for the organization, implementation la-yu-sche-admi-ni-stri-ro-va-nie pla-te-zha in accordance with the laws of the Russian Federation radios. For example, the pay-te-zha: “Management of the Federal Treasury for the City of Moscow”; shortened name for the organization: “Inspectorate of the Federal Tax Service of Russia N33 for Moscow.” For other payments, except on-line ones, this is usually not full.

OKATO code

- mu-ni-tsi-pal-no-go ob-ra-zo-va-niya code in accordance with the “General-Russian class-si-fi-ka-to-rum” ob-ek-tov admi-ni-strat-tiv-no-ter-ri-to-ri-al-no-go de-le-niya", on the territory of ko-to-ro-go mo-bi-li-zu-yut-sya money from payment of tax (collection) to the budgetary system of the Russian Federation -walkie-talkie.

It is necessary to indicate the full OKATO code of 11 digits. If OKATO contains 2, 5 or 8 digits, it should be completed to 11 digits from the right. If OKATO consists of 9 digits (code in the form of the first part of the OKATO class without rural points with a control digit), such a code needs to be converted to the full format, for what purpose - thread 9th character (check digit) by three zeros (000).

Pseudo-link “verify” is used to solve OKATO encryption and serves for additional control -la cor-rekt-no-sti and ak-tu-al-no-sti introduced-den-no-go code.

Bank po-lu-cha-te-la pla-te-zha

- full name of the bank or fili-a-la bank-ka po-lu-cha-te-la pla-te-zha with obligatory indication -I don’t-eat his place-to-go. Pseudo-link “for-fill-thread by BIC” auto-ma-ti-che-ski for-fill-nit payment-name-and-place -to-the-bank-in-accordance with the pre-va-ri-tel-but-entered in the “BIK” bank-identity- fi-ka-tsi-on-nym code.

BIC

- bank ID-ti-fi-ka-tsi-on-ny code bank-ka po-lu-cha-te-la pla-te-zha of 9 digits. The pseudo-link “verify” provides brief information about the credit organization and serves for -pol-ni-tel-no-go control-la kor-rekt-no-sti and ak-tu-al-no-sti na-bran-no-go-ko-da.

Cor./ac.

- number of the cor-re-spon-dent account of the bank for the payment, opened for them in the institution Bank of Russia, 20 digits. It may not exist, for example, if the bank itself is expected to establish the Bank of Russia. Pseu-do-link “for-full-thread by BIC” auto-ma-ti-che-ski for-full-nit number of cor-re-spon-dent account in in accordance with the bank identification code previously entered in the “BIK” field .

Sta-tus pay-tel-schi-ka

— two-digit code from 01 to 15. Required only for cash payments, for all other payments budget payments remain empty. In the form “No. PD-4sb (na-log)” the field can only receive the lower-numbered values, co-from -veterinarian physical person:

02	Tax agent
09	Payer for taxes (fees) - in-di-vi-du-al-nyy pre-pri-ni-ma-tel
10	Payer of taxes (fees) - private no-ta-ri-us
11	Payer of taxes (fees) - lawyer, established a legal office
12	Tax payer (fees) - head of the peasant (farmer) economy
13	Payer of taxes (fees) - another individual
14	Payer of unified social tax or insurance premiums for compulsory pension insurance, paid out -you are a citizen of us

TIN pay-tel-schi-ka

- ID-ti-fi-ka-tsi-on-ny number on-lo-go-plat-tel-schi-ka of 12 digits. It is obligatory to pay for the payment when making a payment; for other payments, this field is usually not required.

KBK

- code of the class-si-fi-ka-tion of the budget of the Russian Federation of 20 digits.

The pseudo-reference “verify” is based on the correspondence found in the KBK directories, and serves for the control of the correct-rek-no-sti and ak-tu-al-no-sti, a code has been introduced.

Sum

- amount of payment. In this form, you can use a dot, a comma or hyphen. When pe-cha-ti sum-ma will-det av-to-ma-ti-che-ski from-for-ma-ti-ro-va-na in accordance with the requirements -no-me-mi.

date

- Yes, for half-ne-no-qui-tan-tion. To fill in the current number, a pseudo-reference is used. You can leave it empty so that you can fill it in manually just before payment.

Two-sided va-ri-ant.

One-sided and two-sided va-ri-an-you forms “No. PD-4sb (na-log)” are absolutely equal . The two-sided version is smaller in size, but its printing is accompanied by inevitable inconveniences, Is it just that you are not using a printer with two-sided printing capability?

When making various fines, state duties, taxes and other non-cash payments to the budget through Sberbank, both legal entities and individuals use the PD-4 sb form. This is a unified receipt, which was approved back in 2007 by a joint letter from Sberbank of Russia and the Federal Tax Service.

Sberbank also uses the PD (tax) form to make payments. It makes no difference to the payer which form of payment will be made. In the event that the completed PD form does not correspond to the size of the device used to mark the payment on the payment card, employees of the banking institution may ask the client to fill out the PD-4sb form.

The payment receipt can be filled out either by hand or using a computer. Forms can be found in various formats on the Internet, on online resources, or obtained from a bank.

Tax and non-tax receipts

Form PD-4 is a supporting document when making various payments for goods or services that involve depositing cash at the bank's cash desk. This type of document is filled out directly upon payment.

More than 10 years ago, one receipt was used for both paying taxes and making other types of payments, but over time it was divided into several forms. As a result, form PD-4 appeared for non-tax payments and form PD-4 sb, intended for making various payments to the state budget; form PD (tax) can also be used.

This was done for the convenience of consumers, since unnecessary fields that are not used when making non-tax payments were removed from the first receipt.

There are a number of rules that must be observed when transferring funds on behalf of individuals who do not have bank accounts. They are based on civil legislation, the federal law on banks and banking activities and some other regulatory documents.

According to the rules, transfers are made under the following conditions:

• The payment will be accepted if the client presents a payment document containing all the necessary details for transferring funds to their destination. You can fill it out by hand or using computer technology.
• To confirm that the bank has accepted funds, the client, who is an individual, receives a corresponding receipt.
• Amounts accepted from clients are transferred within the time limits established by concluded agreements or Russian legislation.
• The payment will not be processed if the payment order does not contain the details that are necessary to transfer the funds for their intended purpose. The operation will also be refused if the client does not have the required amount of cash.
• For three years from the moment the bank accepts the money, the individual client has the right to contact the financial institution to obtain a certificate stating that the payment was made and the funds were transferred to the accounts of the legal entity. This service is paid and is charged according to the Collection of tariffs for Sberbank services on the day when such a service is provided.
• It is considered that the client accepts the conditions under which Sberbank makes the payment by putting his signature on the payment document for the transfer of money.

Purpose of the document

Receipt-notification PD-4 is a payment document that is used to transfer funds from an individual to a legal entity. It contains details of the party that acts as the recipient of funds and the purpose of payment. Once completed, the form is submitted to the Sberbank cashier for processing.

Payment will be made subject to filling out the following details:

• the name of the organization in whose favor the payment is made, or the person who conducts individual entrepreneurial activities;
• tax identification number;
• full bank details;
• payment amount;
• full name of the individual making the payment;
• date and signature.

The receipt can be divided into 3 main blocks:

• the first one contains all the information about the recipient of the funds;
• the second indicates the purpose of the payment;
• the third contains information about the payer.

Rules for filling out Form PD-4 and download form

The issue of filling out the form requires more detailed consideration.

So, the rules by which the document is drawn up:

• The full name of the recipient, which can only be a structure belonging to the bodies of the Ministry of Finance of the Russian Federation or the Federal Treasury.
• (in some cases it may not be filled out) and KPP (reason code for registration). The latter is an auxiliary prop. It consists of 9 digits. Available exclusively to legal entities. Indicating a code is necessary when one identification number is not enough, since there is a need to identify a specific separate unit. The name of the government agency and tax service that controls the payment is also indicated here.
• OKATO code is a cell in which you need to indicate the code of the municipality by which incoming money will be mobilized. You can find out by looking at the corresponding classifier.
• Bank identification number, details and account of the recipient. The column “corr.” must not be filled out. account” if the recipient is serviced by a Russian bank.
• When filling out the name of the payment, you must indicate what tax, state duty or fine is paid.
• The budget classification code must be filled in. It includes 20 characters. You can find it in the state budget revenue classifier.

If the receipt is filled out incorrectly, it will be impossible to determine the purpose of the payment.

Sample of filling out receipt PD-4

In addition to information about the recipient, the document must contain the payer’s data:

• his full name (full name);
• an identification number;
• for tax payers;
• residential address.

It should be noted that the details listed above are entered into the PD-4sb form, which is used to transfer funds to the state budget. Other types of payments require the use of form PD-4, the completion of which has similar requirements with the following exception: it does not contain details of budgetary organizations.

In addition, you can make sure that the lower part of the document is filled in automatically based on the data entered in the upper part. This is convenient when it comes to filling out several payment documents.

In addition, modern technologies allow you to fill out the form online. This can be done on many specialized resources on the Internet. This is very convenient compared to the method that was used previously, since when filling out the form manually it was easy to make a mistake when indicating current accounts, and in addition, it was difficult to fit the entire array of numbers into the small window that was intended for this. The result is a payment that was made incorrectly, and therefore the funds did not arrive at their destination.

Electronic services today can facilitate the process of preparing payment documents. The user must only enter accurate data in the required fields; to avoid errors, the information should be checked before clicking the Fill button.

Only after this can the receipt be sent for printing. A form prepared in this way can be used as a sample when making repeat payments.

Documents for payment

In 2019, when Sberbank of Russia accepts payments exceeding 15,000 rubles, a mandatory condition is for the payer to provide documents that prove his identity. If the amount is less than the specified amount, bank employees do not have the right to demand any such document from the client making the payment.

When it comes to a Russian resident, he must provide a passport. If a person is not a resident, in addition to his passport, he will need to provide a certificate confirming that he has registration at his place of residence.

Funds can be credited to your account within 3 days.

Types of payments accepted by Sberbank

Sberbank accepts the following types of payments from individuals:

• payments that are credited to the state budget, including income tax for individuals, tax for entrepreneurs who are on a simplified taxation system, etc.;
• for enrollment in extra-budgetary funds, including the social insurance fund, medical insurance and the Pension Fund;
• for the provision of various paid services (payment for cable television, Internet, etc.);
• insurance payments;
• contributions that are voluntary in nature (charitable, voluntary pension contributions);
• payments for individuals who are engaged in entrepreneurial activities without forming a legal entity, that is, individual entrepreneurs;
• payment for the services of various cooperatives, including housing, garage, housing construction;
• payments for purchased real estate;
• payments made by refugees and internally displaced persons to repay received long-term interest-free loans that are subject to repayment;
• contributions made by individuals to the Non-State Pension Fund of Sberbank of Russia;
• other payments: payment for housing and communal services, utility services, receipt to the judicial authority, registry office, Russian Post, etc.

Form PD 4 (form)

Almost 20 years ago, a payment document form was developed - Form PD 4 (Letter of Sberbank of the Russian Federation dated 04/24/1998 N 01-04-1688, State Tax Service of the Russian Federation dated 04/29/1998 N KU-6-09/265). This is a two-sided form, on the front side of which information about the payee is reflected (his name, TIN, bank details), payment amount, date of payment, and on the back side - information about the payer, including full name, address of the payer, etc. Thus , the form was developed for processing payments received from individuals.

Receipt PD 4 is universal in its content. Therefore, at one time it was used to make various kinds of payments, including to the budget. But already in 2001, the notification form in form PD-4 for the purpose of paying taxes and fees was replaced by form PD (tax) and form N PD-4sb (tax) (Letter of the Ministry of Taxes of the Russian Federation N FS-8-10/1199, Sberbank of the Russian Federation N 04-5198 dated September 10, 2001 as amended, valid until April 30, 2005). In other words, if today you, as an individual, decide to pay your taxes directly at a bank branch, then you will need to present there a receipt in the form PD-4sb (tax) or PD (tax), and not PD-4. The latter does not have fields to indicate KBK, OKTMO, etc.

By the way, on the website of the Federal Tax Service of Russia there is a service “Filling out a payment document for the transfer of taxes, fees and other payments to the budget system of the Russian Federation.” With its help, you can generate just a PD (tax) receipt. And pay the required amount right there.

However, all of the above does not mean that the PD-4 receipt form is hopelessly outdated.

Form PD-4 today

The letter by which the payment receipt in form PD-4 was communicated to users has not been withdrawn. And formally it is valid. The receipt was developed by Sberbank and agreed upon with the State Tax Service operating at that time.

Accordingly, if today you come to the Sberbank office and present a completed notice in form PD 4 in order, for example, to pay for the services of any organization, then you will have to accept this payment document and make a payment using it. That is, with the help of PD-4 today you can pay for anything, but not transfer the amount to the budget of the Russian Federation.

It happens that the director tries to pay any obligatory payments for his organization using Form PD-4. This was the case in the Krasnodar Territory, when the manager paid insurance premiums to the Pension Fund for several years, indicating in the PD-4 form his full name and information about the organization (name, tax identification number, etc.) as the payer. And they accepted payments from him.

Another thing is that during the period of Law 212-FZ, contributions had to be paid only by bank transfer. Therefore, it was necessary to prove that the organization still fulfilled its obligation to pay them, despite the fact that it deposited money in cash through the bank (

Taxpayers are obliged to constantly pay the necessary taxes to the budget. This provision is provided by law. If someone violates the law, then he bears responsibility for his actions accordingly. At the same time, taxes and fees must be paid to the budget not only on time, but also in compliance with payment specifications - transfer of such payments through a bank where the PD 4sb tax form is used. And further about why such a form is needed and how to fill it out correctly.

As mentioned earlier, any taxpayer is obliged to pay taxes to the budget. In total, according to current legislation, there are three types of taxpayers:

• Legal entities, that is, enterprises. At the same time, both the organization itself and its officials - the director and chief accountant - are responsible for violation of tax compliance;
• Individual entrepreneurs bearing full responsibility;
• Individuals, that is, ordinary citizens

And each of them must pay taxes due to him by law to the budget. The following is a list of taxes that legal entities and individuals can pay.

For individuals, the following taxes are provided:

• Personal income tax;
• Transport tax;
• Land tax;
• Property tax.

For legal entities, the following types of taxes are provided:

• Income tax;
• Value added tax;
• On property;
• For mining
• Other

We should also not forget that all entities, in addition to taxes, also pay fees and other payments. So, any payments of this nature must be made using such a payment document as f PD 4 Sat tax.

At the same time, everyone knows the form PD 4, which is used without the SB prefix and is not an analogue of the receipt in question. These are two completely different documents. Simply, Form PD 4 is a document for transferring funds from the buyer to the seller, and it does not matter through which bank. Form PD 4 SB is used exclusively for its application to Sberbank and only for transferring funds to the budget. You can download the PD 4sb tax form here.

Correct filling

In order for the tax to go where it is needed and for it to have the intended purpose, it is necessary to correctly draw up such a payment document. And then we will consider its main details.

In general, the receipt form PD 4sb tax, which you can download here, consists of two parts:

Part 1. Called notice. This part provides information about the payer, his details, as well as information about the amount of the payment and which bank it goes to. This part remains directly with the cashier himself, and is not given to the payer. The notice form PD 4 also contains the signature of the payer, who seems to agree with the data presented in the payment document;

Part 2. The root of cavitation itself. It reflects the same information as in the notice itself. Here, in addition to the payer’s signature, there is also the signature of the cashier who accepted and made the payment. Such a receipt is given to the client himself as confirmation of payment.

Required details:

• Recipient's name. Here the abbreviated name of the authority to whose name the payment should be received is indicated. For example, MIFNS;
• KPP and INN of the tax authority;
• Payer identification number;
• Bank's name. This indicates the name of the bank that serves the recipient of the funds and to whom the payment must be sent for its further crediting to the recipient;
• BIC – the BIC of the recipient bank is entered here;
• Budget classification code;
• Payment Description. For example, state duty for..., payment of income tax, transport tax, etc.
• Full name of the payer. The details of the person making the payment are fully specified;
• Payer's place of residence. The actual address of residence of the person is indicated;
• Amount of payment. Here, in numbers (this form of recording is allowed), the amount credited to the recipient’s account is indicated;
• Amount for services. Additionally, the receipt may indicate the amount of service. But, as a rule, there is nothing here, since the bank issues another receipt for the service;
• The total amount of cash deposited into the bank's cash desk

But to make the task easier, it is better not to write all this data manually; it is best to go to the Federal Tax Service website and generate a document there automatically. There you can automatically select the territorial authority, the type of payment, and the destination. In this way, all errors can be minimized.