Sample of filling out an application for cash expenses. Application for cash expense. In a shortened application

In accordance with the order of the Federal Treasury dated October 10, 2008 No. 8n, which approved the Procedure for cash services for the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets ( hereinafter - Procedure No. 8n), in order to make cash payments, recipients of federal budget funds and administrators of sources of financing the federal budget deficit submit the following payment documents to the Federal Treasury authorities at the place of service in electronic form or on paper:

Application for cash expenses (form code according to KFD 0531801);
Application for cash expense (abbreviated) (form code according to KFD 0531851).

The procedure for filling out the Application for Cash Expenses is established by the provisions of clause 9.2 of Procedure No. 8n, the abbreviated Application for Cash Expenses - clause 9.31 of Procedure No. 8n.

A request for cash expenses is generated to pay monetary obligations within the framework of one budget obligation.

The abbreviated Application for cash expenses is used in cases where payment of a monetary obligation is carried out according to one budget obligation in the currency of the Russian Federation, according to one code of the budget classification of the Russian Federation and the occurrence of a monetary obligation is confirmed by no more than one basis document. At the same time, the abbreviated Application for cash expenses is not used for non-bank transactions.

Let's consider the most pressing issues that government institutions have when filling out Applications for cash expenses.

Question 1: how to fill out an Application for cash expenses when transferring funds to pay taxes and other payments to the budgets of the budget system of the Russian Federation?

In accordance with the Procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated September 5, 2008 No. 92n, the absence of the personal account number of the income administrator in the settlement document received from the bank for the account statement , an open body of the Federal Treasury on balance sheet account No. 40101*, is not a basis for classifying this receipt as unclear, and, therefore, indicating it in section 3 of the Application for cash expenses is not necessary.

In addition, when transferring funds for tax and other payments to the budgets of the budget system of the Russian Federation to account No. 40101, the details of tax payments, including the budget classification code by which these payments are taken into account, are filled out in section 4 “Tax payment details” of the Application for cash expenses. Accordingly, fill out column 4 “Personal account” of section 3 “Counterparty details” and column 4 “Recipient’s BC code” of section 5 “Deciphering an application for cash expenses” when transferring funds for tax and other payments to the budgets of the budget system of the Russian Federation to account No. 40101 not required.

* Account No. 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budgetary system of the Russian Federation.”

2. Question 2: what to indicate in column 2 “TIN” of section 3 “Counterparty details” of the Cash Expense Application if the counterparty is an individual who does not have a TIN?

In accordance with clause 9.2 of Procedure No. 8n, in section 3 of the Application for cash expenses, the details of the counterparty to whom the funds are transferred in accordance with this Application are indicated, while in column 2 of section 3 the TIN of the counterparty is indicated.

According to the requirements for text file formats used in information interaction between Federal Treasury bodies and participants in the budget process, if the counterparty - an individual does not have a TIN - 0 is indicated in column 2 of Section 3.

The Federal Treasury authority, on the basis of Applications for cash expenses received from recipients of federal budget funds (administrators of sources of financing the federal budget deficit), generates payment orders for the transfer of funds, issued in accordance with the requirements of the Bank of Russia (clause 2.4.1 of Procedure No. 8n).

According to Appendix 1 “List and description of details of a payment order, collection order, payment request” to the Regulations on the rules for making funds transfers, approved by the Bank of Russia on June 19, 2012 No. 383-P, in field 61 “TIN” of the payment order the recipient’s TIN is indicated (if it is assigned).

Thus, if an individual does not have a TIN, zeros (“0”) are entered in field 61 of the payment order.

Question 3: when is it possible not to fill out section 2 “Details of the foundation document”?

This is possible in the following cases:

when filling out an Application for cash expenses by divisions of the Bailiff Service. In this case, the details of the enforcement proceedings under which the debt is collected from a legal entity or individual are not indicated;
when the recipient of budget funds forms an Application for cash expenses to make cash payments using funds received at temporary disposal. In this case, in addition to section 2, section 4 “Tax payment details” is also not completed.

Question 4: what to indicate in section 2 “Details of the basis document” for payment of obligations for services rendered?

In this case, an act of completed work (services) may be indicated.

Question 5: What should the recipient of budget funds indicate in section 2 “Details of the basis document” to pay the debt under the executive document?

Only the number and date of the writ of execution should be indicated, without indicating the reason for the debt.

Question 6: If in section 1 “Document details” in column 8 “Purpose of payment (note)” several documents are indicated, and in section 2 “Details of the basis document” - only one, is it necessary to authorize the payment of monetary obligations to the Federal Treasury submit all supporting documents?

It is necessary to submit all the supporting documents specified in the Application for cash expenses, and if the Federal Treasury has an electronic copy of them, re-submission of the supporting documents is not required.

Now let's look at how to fill out the Application for Cash Expenses (abbreviated).

In accordance with the provisions of clause 9.31 of Procedure No. 8n, in the “Basis of payment” field of section 1 “Document details” the following is indicated:

in the line “agreement (government contract)” - the corresponding government contract (agreement) for the supply of goods, performance of work, provision of services for government needs or another basis document, for example, a municipal contract;
on the line “name of the basis document” - the name of the document confirming the occurrence of a monetary obligation, for example, an invoice or act of work performed, etc.

In accordance with the provisions of paragraph 2.1.1 of Procedure No. 8n, an Application for cash expenses (reduced) is issued upon payment of a monetary obligation confirmed by no more than one basis document. If two or more supporting documents are submitted to the Federal Treasury, payment of the monetary obligation is carried out on the basis of an Application for Cash Expenses (form code for KFD 0531801), which provides for the possibility of indicating in Section 2 “Details of the supporting document” several supporting documents.

According to the provisions of clause 9.31 of Procedure No. 8n in the field “Name of legal entity, Last name, I.O. individual” of section 2 “Counterparty details” of the Application for cash expenses (abbreviated) the name of the counterparty is indicated. If the counterparty has opened a corresponding personal account with the Federal Treasury, then its full or abbreviated name is indicated, in brackets - the full or abbreviated name of the counterparty, as well as the number of the personal account opened for him with the Federal Treasury.

Column 1 “BK Code” of Section 3 “Tax Payment Details” indicates the budget classification code (BCC) by which the funds transferred in accordance with this application should be credited to the income of the corresponding budget of the budget system of the Russian Federation, as well as the KOSGU code, if the recipient of the payment is the counterparty whose corresponding personal account is opened by the Federal Treasury or financial authority.

In accordance with the provisions of clause 2.1.2 of Procedure No. 8n, the Federal Treasury authority checks the correctness of the formation of the Application for cash expenses (abbreviated) for the presence of details and indicators required for completion.

If the counterparty has opened a corresponding personal account with the Federal Treasury, the absence of such indicators as the counterparty’s personal account number (with the exception of the personal account intended to reflect operations for the administration of budget revenues) and BCC (KOSGU) in the fields and columns of sections 2 and 3 is the basis for the refusal by the Federal Treasury to accept such a payment document for execution.

Answered the questionYu.V. Kamardina , Deputy Head of the Department of Methodological Support of Budgetary Powers of the Federal Treasury for the Execution of the Federal Budget

Since January 1, 2009, the provisions of Order No. 8n of the Ministry of Finance of the Russian Federation dated October 10, 2008, which determine the procedure for cash services for participants in the federal budget process, have been in effect.

The first month of the order's effect showed that there are certain difficulties for both treasury employees and accountants of budgetary institutions in unambiguously interpreting the rules for filling out applications for cash expenses, which replaced payment orders. In this article we present section 9.2 of this order relating to these rules.

9.2. Formation of an Application for cash expense (form code according to KFD 0531801) is carried out by the client Federal Treasury, a body of the Federal Treasury separately for the payment of each monetary obligation.

The name of the document form indicates the number assigned by the client, filling out an Application for cash expenses.

The header part of the document form indicates:

the date on which the document was generated, reflecting in the code zone the date on which the document was generated in the format “day, month, year” (00.00.0000);

The date of filling out the document must be no later than the date of the current working day.

on the line “Name of the client” - the name of the recipient of budget funds or the administrator of the sources of financing the budget deficit that forms the Application for cash expenses, or the main manager (manager) of budget funds in the case of the formation of an Application for cash expenses to transfer funds to the account of another recipient of budget funds located in his direct control with the reflection in the code zone of the client’s personal account number and for the recipient of federal budget funds (the main manager (administrator) of federal budget funds) or the administrator of the sources of financing the federal budget deficit, his code according to the Consolidated Register;

In this case, the name of the client-participant of the federal budget process in the header part of the Application for cash expenses must correspond to the name of the recipient of federal budget funds or the administrator of the sources of financing the federal budget deficit (the main manager (manager) of federal budget funds in the case of the formation of an Application for cash expenses for the transfer of funds another recipient of federal budget funds) specified in the corresponding register entry of the Consolidated Register.

The name of the client-participant in the budget process of a constituent entity of the Russian Federation (municipal entity) in the header part of the Application for cash expenses must correspond to its name indicated in the List of main managers, managers and recipients of budget funds, main administrators and administrators of sources of financing the budget deficit, main administrators and administrators budget revenues of a constituent entity of the Russian Federation (local budget), submitted to the Federal Treasury by the financial authorities of the constituent entity of the Russian Federation and municipal formation when opening personal accounts.

The client's personal account number indicated in the code zone must correspond to the number of the corresponding personal account opened by the Federal Treasury or an agency of the Federal Treasury.

on the line “Chief manager of budget funds, chief administrator of sources of financing the budget deficit” - the name of the main manager of budget funds or chief administrator of sources of financing the budget deficit, who is in charge of the client who is generating the Application for cash expenses with the code of the chapter on the budget classification reflected in the code zone ;

The name of the main manager of federal budget funds or the main administrator of sources of financing the federal budget deficit in the header part of the Application for cash expenditures must correspond to the name of the main manager of federal budget funds or the main administrator of sources of financing the federal budget deficit specified in the corresponding register entry of the Consolidated Register. In this case, the budget classification chapter code indicated in the code zone must correspond to the code indicated in the corresponding register entry of the Consolidated Register.

The name of the main manager of budget funds of a constituent entity of the Russian Federation (local budget) or the chief administrator of the sources of financing the budget deficit of a constituent entity of the Russian Federation in the header part of the Application for cash expenses must correspond to the name of the main manager of budget funds or the chief administrator of the sources of financing the budget deficit of the corresponding budget, specified in the List of the main managers, managers and recipients of budget funds, chief administrators and administrators of sources of financing the budget deficit, chief administrators and administrators of budget revenues of a constituent entity of the Russian Federation (local budget), submitted to the Federal Treasury by the financial authorities of the constituent entity of the Russian Federation and municipal formation when opening personal accounts.

on the line “Name of budget”:

for a client who is a participant in the federal budget process - “federal budget”;

for a client who is a participant in the budget process of a constituent entity of the Russian Federation or a municipal entity - the name of the corresponding budget;

on the line “Financial authority”:

for a client who is a participant in the budget process at the federal level - “Ministry of Finance of the Russian Federation”;

for a client who is a participant in the budget process of a constituent entity of the Russian Federation or a municipal entity - the name of the financial authority of the corresponding budget;

on the line “Federal Treasury, body of the Federal Treasury” - “Federal Treasury” or the full name of the Federal Treasury body in which the client’s personal account is serviced, reflected in the code zone code of the Federal Treasury or a body of the Federal Treasury assigned by the Federal Treasury (hereinafter referred to as the KOFK code).

In the code zone of the Cash Expense Application, the line “Execution deadline” indicates the date in the format “day, month, year” (00.00.0000), no later than which this application must be executed. In this case, the deadline for execution should not be earlier than the date of the current working day.

In the code zone of the Application for cash expense, the line “Accounting number of the obligation” indicates the number of the obligation assigned by the Federal Treasury to the obligation when registering it. In this case, the account number of the obligation must correspond to the number of the budget obligation recorded on the personal account of the recipient of budget funds, for the execution of which the Application for cash expenses is generated. In the case of the initial assignment of a number to an obligation when registering an Application for cash expenses (without prior registration of the budget obligation itself), this field is filled in by the Federal Treasury, an agency of the Federal Treasury.

The line “Execution priority” can be filled in if you have the appropriate authority. At the same time, in the code zone of the Application for cash expense, the priority of execution can be indicated by a number.

Section 1. “Document details” The application for cash expenses is filled out as follows.

in columns 1, 2 - respectively, the amount of the Application for cash expenses in the currency in which the payment should be made, and the code of the payment currency according to the All-Russian Classifier of Currencies (hereinafter - OKV);

in column 3 - the amount of payment in rubles. Column 3 is filled in if the budget obligation was accepted in foreign currency, and payment is made in rubles (in columns 1 and 2 the amount in the currency of the obligation and the OKV code are indicated, respectively, in column 3 - the amount of payment in rubles);

in column 4 - a sign of an advance payment. If the payment is an advance payment, “Yes” is indicated in the column; if the payment is not an advance payment, “No” is indicated;

in column 5 - the amount of VAT in the currency of the application (if necessary);

in columns 6, 7, 8 - respectively the priority, type, purpose of payment.

In this case, column 8 indicates the purpose of payment, common to the entire document. If an Application for cash expenses is generated to support a cash withdrawal account for further cash withdrawal to a separate division that is not charged with the responsibility of maintaining accounting (budget) records (hereinafter referred to as the authorized division), the name of the corresponding authorized division is indicated. If the Application for cash expenses is generated to carry out a non-bank transaction that entails the restoration of cash expenses according to the corresponding budget classification code, then in column 8 in parentheses before the text note the number of the budget obligation for which the funds should be restored is indicated.

Section 2. “Details of the basis document” The application for cash expenses is filled out as follows.

For each line in columns 1, 2, 3, 4, the type, number, date, subject (brief content) of the basis document (government contract, agreement, invoice, invoice, act of completion, etc.) are indicated respectively.

Section 2 is printed on paper and generated electronically if there is a basis document confirming the occurrence of a monetary obligation for payment of which this Application for cash expenses is submitted.

If Section 2 is completed, Section 4 of the Application for Cash Expenses is not completed.

Section 3. “Counterparty details” The application for cash expenses is filled out as follows.

For each line indicate:

in columns 1, 2, 3, 4, 5 - respectively the name (last name, first name, patronymic - for an individual), INN, KPP, personal account number, bank account number of the counterparty.

The personal account of the counterparty is indicated in column 4 if the counterparty is a participant in the budget process, whose personal account is opened by the Federal Treasury or an agency of the Federal Treasury;

in columns 6, 7, 8 - name, BIC, number of the correspondent account of the bank in which the counterparty's account is opened.

Section 3 indicates the details of the counterparty to whom funds are transferred in accordance with this Application for cash expenses, or the details of another recipient of budget funds and his bank account.

Section 4. “Tax payment details” Applications for cash expenses are filled out as follows.

For each line indicate:

in column 1 - taxpayer status;

in columns 2, 3 - respectively, budget classification codes and codes according to the All-Russian Classifier of Administrative-Territorial Entities (hereinafter referred to as OKATO codes);

in columns 4, 8 - the basis and type of payment, respectively;

in column 5 - the period of time for which the amount of tax payable is calculated;

in columns 6, 7 - respectively, the number and date of the document-basis for the transfer of funds to pay tax payments.

Section 4. “Tax payment details” Applications for cash expenses are printed on paper and generated electronically when funds are transferred to pay tax payments to the budgets of the budget system of the Russian Federation.

If Section 4 is completed, Section 2 of the Application for Cash Expenses is not completed.

Section 5. “Deciphering the application for cash expenses” The application for cash expenses is filled out as follows.

For each line indicate:

in column 1 - the serial number of the entry in the line;

in column 2 - namethe type of funds at the expense of which the cash payment must be made: budget funds, funds from income-generating activities, funds from additional budget financing, funds for financing activities for operational investigative activities, funds coming at the temporary disposal of the recipient of federal budget funds;

in column 3 - for each type of funds, except for funds received at the temporary disposal of the institution, the budget classification codes for which payments must be made are indicated:

for expenses, codes are indicated according to the classification of budget expenses;

for sources of financing the budget deficit, codes are indicated according to the classification of sources of financing the budget deficit;

in column 4 - budget classification codes by which funds transferred in accordance with this Application for cash expenses should be credited, if the recipient of the payment is another participant in the budget process, whose personal account of the recipient of budget funds is opened by the Federal Treasury or the financial authority whose personal account opened by the Federal Treasury;

in columns 5, 6 - respectively, the amount in the currency of the Application for cash expenses and the amount in the currency of the Russian Federation according to the corresponding budget classification codes. Column 6 is filled in if Column 3 of Section 1 is completed;

in column 7 - purpose of payment according to the corresponding budget classification code in accordance with the basis document confirming the occurrence of a monetary obligation. Column 7 is filled in if the purpose of the payment changes depending on the budget classification code or the amounts specified in the Application for cash expenses;

in column 8 - if necessary, before the text note in brackets, the goal code, as well as other information necessary for budget execution.

The budget classification codes specified in Section 5 of the Application for Cash Expenses must correspond to the structure and codes of the budget classification established by the Ministry of Finance of the Russian Federation for the current financial year and planning period (hereinafter referred to as the current codes).

On each completed page of the Cash Expense Application the following is indicated:

signature of the manager (the person authorized by him indicating the position) of the client who signed the Application for cash expenses and a transcript of the signature indicating the initials and surname;

signature of the chief accountant (if present) (person authorized by the manager indicating the position) of the client and transcript of the signature indicating initials and surname, date of signing of the document.

Each completed page of the Cash Expense Application must be numbered indicating the total number of pages of the document.

On the last sheet of the Application for cash expenses, a mark of the Federal Treasury, the body of the Federal Treasury for registration of the Application for cash expenses, is placed. In this case, the number of the Application for cash expenses assigned to the Federal Treasury or the Federal Treasury body is indicated and the signature of the employee of the Federal Treasury, the Federal Treasury body responsible for processing the document, his position, a transcript of the signature indicating the initials and surname, and telephone number are affixed.

The mark of the Federal Treasury, the body of the Federal Treasury on the processing of the Application for cash expenses, indicates the date of processing of the document

The document is used for settlements through the Federal Treasury.

The document is used for:

* creating and printing Applications for cash expenses (f. 0531851) for payment of monetary obligations;
* formation of accounting operations for cash payments from the budget.

The document is created separately for the payment of each monetary obligation, according to a single budget classification code.

Entering document parameters

At the top of the document are reflected:

The document number is entered automatically when recording the document. It can be edited.

The document date is determined to be identical to the working date of the program. Can be changed.

To create payment parameters for the payer, you need to determine the payer organization and the personal account from which funds must be transferred - when you press the select button, a directory appears
“Personal account parameters”, from which you need to specify the desired personal account.

If accounting is created in the context of Sources of financial support, to create transactions you need to determine the type of financial information.

If accounting is created in the context of Divisions, to create transactions you need to define a division.

Recipient - indicate from the “Counterparties” directory provided by the program the organization (individual) that is the recipient of the funds. If it is not in the directory, it is permissible to fill it in the directory as the document is issued.

Recipient's account - by choosing from the "Bank and Treasury Accounts" directory, determine which bank details to send money to. The selection window displays only those current accounts that belong to a private recipient.

An agreement or other basis for the emergence of obligations - determine the basis document confirming the occurrence of a monetary obligation for the payment of which an Application is submitted (specify from the directory of the same name).

Application panel

The “Application” panel displays the main payment parameters.

Source of funds - the type of funds from which the cash payment must be made (indicate the section of the personal account specified at the top of the document).

Amount – select the application amount in rubles.

If payment is made for inventory items, work or services that are subject to value added tax, then it is required to either determine the tax rate (the “VAT Rate” parameter), or fill in the tax amount (the “VAT” parameter).

For payments without VAT (budgetary or targeted financing, taxes, contributions, interest on loans, loan repayment, etc.), these parameters are not entered (they must be equal to zero in the Application).

In the “VAT” parameter, the VAT amount with kopecks calculated based on the given percentage is automatically created. You can edit it, for example, by rounding it up to full rubles, and the amount you specified will be recorded in the Application.

Payment purpose – a multi-line text field for filling in information about the purpose of payment, common for the entire document. Entered in accordance with the Description of entering field 24 of the payment order (Appendix
4 to the Regulations on non-cash payments in the Russian Federation, approved. Central Bank of the Russian Federation 03.10.2002 No. 2-P).

The text of the payment purpose can be entered either manually - by filling out a line of text, or automatically - from the template (the “Fill from template” button). The text template is located in the directory "Text templates "Payment details""

KBK - for each type of money, the classification characteristics of the accounts for which payments must be made are reflected.

KOSGU - you need to determine the economic classification code required for payment. For cash funds, they are not reflected in the temporary disposal.

Obligation number – the obligation number assigned by the Federal Treasury authority to the basis of the payment is generated, if it is defined in the agreement card.

Advance payment indicator – for the business transaction “Advances to suppliers (206 10, 20, 30, 90)” the parameter automatically accepts the content “Yes”. In other situations, “No” is selected.

Payment sequence - you need to determine the payment sequence group number in accordance with Article 855
Civil Code of the Russian Federation.

Type of payment - indicate the type of payment: by mail, telegraph, electronically, urgently when making payments using the appropriate methods. By default, the option accepts the content "Electronically".

Deadline execution date – select a date beyond which the order must be executed. At the same time, the deadline for completion does not have to be earlier than the date of this working day.

The “Signatures” parameter group displays information about the persons signing the application for cash expenses.

The “Print position” flag must be enabled if the document is signed by an authorized person.

"Account" panel

On the panel you need to define the payment parameters of the Counterparty - the recipient of the payment to create
Section 3 “Parameters of the counterparty” of the print form of the Application for cash expense (abbreviated).

By default, the parameters are automatically entered with the data specified in the counterparty card specified at the top of the document (parameters “Payment Recipient” and “Recipient Account”), if necessary they can be changed for a specific cash expense application.

Tax payment panel

The data located on this tab is required to create Section 3 “Parameters of tax payments” of the Application form for cash expenses (abbreviated).

In the “Tax, fee, other payment” parameter, you need to determine the type of tax (mandatory payment) - indicate from the “Taxes and payments of the institution” directory, which appears when you press the selection button. When selecting a tax, you enter the payee and his account, and the parameters in the “Tax Payment” panel, if they are specified in the tax card.

Information filled out automatically can be edited.

Entering parameters during the transfer of taxes, fees and other payments to the budget system of the Russian Federation
Federations are obliged to comply with the Rules approved by Order of the Ministry of Finance of Russia dated November 24, 2004 No.
106n.

Entering a document during the transfer of tax and other obligatory payments to the budget is carried out in the following order:

Document originator status (101) – institution status code in accordance with Appendix 5 to the Rules for determining information identifying the person or body that issued the settlement document for the transfer of taxes, fees and other payments to the budget system of the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated November 24, 2004 No. 106n), hereinafter - Rules No. 106n.

BC code (104) – tax (fee) code according to the classification of budget revenues of the Russian Federation.

In 14-17 digits of the income code, the taxpayer is required to independently determine the income program code, the first character of which reflects the type of payment: tax (1), penalties and interest (2), fines (3). In the standard configuration in the “Income Classification” directory, digits 14-17 are entered with zeros. When transferring a tax or fee, you need to independently change digits 14-17 in the corresponding parameter of the document.

OKATO code (105) is the OKATO code of the municipality in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division, on the territory of which money from paying taxes (fees) is mobilized into the budget system of the Russian Federation.

Reason for payment (106) – “TP” is selected by default (payments for a given year), indicate the required basis from the list.
Depending on the specified basis for payment, you need to determine the frequency or specific date for tax payment (the “Tax interval (107)” parameter).

In the first case, by default the interval specified in the tax card is substituted; it can be edited. On the right is the content that will be created in field 107 PD.

In the second case, you need to determine the date of payment, and the number and date of the document - the basis for payment (decision on installment plan, deferment, restructuring, suspension of collection, etc.).

Payment type (110) – define the type of payment, by default “TS” is indicated, which corresponds to the payment of a tax or fee, can be edited.

If the “Document Compiler Status” is assigned to “08”, then it is enough to define only the budget classification codes and
OKATO (according to clause 3 of Appendix 4 to the Order).
During the generation of a printed document, zeros are formed in details 105-110 if the values of the required document parameters are not specified.

Registration of Applications for the transfer of other obligatory payments to accounts for accounting income and funds of budgets of all levels of the budget system of the Russian Federation is carried out in the same order; for this, information about them must be entered into the directory “Taxes and Payments of Institutions”.

The remaining parameters of the document are entered in the same order as when paying for goods, works, and services.

According to clause 1 of Appendix 2 to the Order, one document can be registered for only one type of tax (one budget classification code of income) and one type of payment (tax, fine, penalty, etc.).

Printing a document

After checking the correctness of the entry of the application, it is permissible to print it in the required number of copies
(Print button).

Only the posted document can be printed. If the document is not posted, a confirmation message will be displayed on the screen before printing.

Posting a document

If in the program settings it is set to “Create transactions separately from documents”, then the choice of the type of accounting transaction is located in the navigation panel, otherwise in the “Accounting transaction” tab.
Accounting entries are created for documents with the execution status "Completed"

Document execution status

* In progress - the document has been created and saved, but it can be edited;
* Prepared - the document is prepared for sending to the financial authority;
* On execution - the document was submitted to the financial authority, the document was verified by the financial authority and accepted for execution by the financial authority;
* Fulfilled - the financial authority executed the application;
* Canceled - the document is cancelled.

The execution status form shows:

Number assigned by the cash authority “Number in the cash authority”, “obligation number”, “fixation date” in the cash authority.

When you set the "Paid" flag, the document execution status becomes "Completed"

The document is used for settlements through the Federal Treasury

The document is used for:

* creating and printing Applications for cash expenses (f. 0531801) for payment of monetary obligations;
* formation of accounting operations for cash payments from the budget.

The document is created separately for payment of each monetary obligation.

Entering document parameters

At the top of the document are reflected:

The document number is entered automatically when recording the document. It can be edited.

The document date is determined to be identical to the working date of the program. Can be changed.

If accounting is created in the context of Sources of financial support, to create transactions you need to determine the type of financial information.

If accounting is created in the context of Divisions, to create transactions you need to define a division.

Application panel

The “Application” panel displays the main payment parameters.

Obligation number – the obligation number assigned by the Federal Treasury authority to the basis of the payment is generated, if it is defined in the agreement card.

Payout currency – the default content is RUB (Russian ruble). If a different currency is specified, then you additionally need to determine information about the conversion rate (parameters “Rate” and “Multiplicity”). The exchange rate can be determined automatically if information about it on the date the document was created is contained in the “Currencies” directory.

Amount – select the payment amount in the return currency. If the payment currency is not set in rubles, the amount in rubles will be calculated automatically.

In the “VAT” parameter, the VAT amount with kopecks calculated at a given percentage is automatically created. You can edit it, for example, by rounding it up to full rubles, and the amount you specified will be recorded in the Application.

It is also provided for the inclusion of the Taxpayer Identification Number (TIN) and PPC specified on the “Application” panel in the text of the payment purpose according to the rules specified in clause 9.2 of Mode No. 8n.

Payment sequence - you need to determine the payment sequence group number in accordance with Article 855
Civil Code of the Russian Federation.

Deadline execution date – select a date beyond which the order must be executed. At the same time, the deadline for completion does not have to be earlier than the date of this working day.

The “Signatures” parameter group displays information about the persons signing the application for cash expenses.

The “Print position” flag must be enabled if the document is signed by an authorized person.

Base Document panel

In the tabular part of the "Base Document" panel, fill in the data of the documents that serve as the basis for the payment.
In the first line of the table, the parameters are automatically entered with the data of the base document card specified in the “Request” panel, if necessary, they can be changed for a specific Request for cash expense.

If there are many supporting documents, for each you need to fill out a separate line in which you select the type (government contract, agreement, invoice, invoice, certificate of completion, etc.), number, date, subject
(short content) of the foundation document.

"Account" panel

Transcript panel

In the tabular section, the total amount of the cash payment (document) is detailed by budget classification codes to create Section 3 “Deciphering the application for cash expenses” of the Application for cash expenses form.

Source of funds - the type of funds from which the cash payment must be made (indicate the section of the personal account specified at the top of the document).

KBK - for each type of money, the classification characteristics of the accounts for which payments must be made are reflected.

KOSGU - you need to determine the economic classification code required for payment. For cash funds, they are not reflected in the temporary disposal.

Recipient's BC type, Recipient's BC code - type and code of budget classification, according to which funds transferred in accordance with this Application must be credited, in a situation where the recipient of the payment is another participant in the budget process, whose personal account of the recipient of budget funds is opened by a Federal authority Treasury or a financial authority whose personal account is opened by an authority of the Federal Treasury.

Amount – select the amount in rubles according to the corresponding budget classification codes.

Purpose of payment - select the purpose of payment according to the required budget classification code in accordance with the basis document confirming the occurrence of a monetary obligation. The parameter is entered if the purpose of the payment changes depending on the budget classification code or the amounts specified in the Application.

Note - in a situation of need, the goal code and other information necessary to fulfill the budget are selected in parentheses.

Tax payment panel

The data located on this tab is required to create Section 4 “Tax Payment Parameters” of the Cash Expense Application form.

Information filled out automatically can be edited.

Entering a document during the transfer of tax and other obligatory payments to the budget is carried out in the following order:

BC code (104) – tax (fee) code according to the classification of budget revenues of the Russian Federation.

In the first case, by default the interval specified in the tax card is substituted; it can be edited. On the right is the content that will be created in field 107 PD.

Payment type (110) – define the type of payment, by default “TS” is indicated, which corresponds to the payment of a tax or fee, can be edited.

* If the “Document Compiler Status” is assigned “08”, then it is enough to determine only the budget classification and OKATO codes (according to clause 3 of Appendix 4 to the Order).
* During the generation of a printed document, zeros are formed in details 105-110 if the values of the required document parameters are not specified.

The remaining parameters of the document are entered in the same order as when paying for goods, works, and services.

Registration of transactions with currency

To register an Application in a currency, you need to define the payment currency in the “Request” panel.

Parameters will become available for determining the conversion rate (the “Rate” parameter), the multiplicity (the
“Multiplicity”) and the amount of ruble coverage. The exchange rate can be determined automatically if information about it as of the date of the document is contained in the “Currencies” directory. The amount in rubles will be calculated automatically.

If the budget obligation was accepted in a foreign currency, and the payment is made in rubles and the VAT rate is set, the VAT amount in the application currency will also be calculated automatically.

Printing a document

After checking the correctness of the entry of the application, it is permissible to print it in the required number of copies
(Print button).

Only the posted document can be printed. If the document is not posted, a confirmation message will be displayed on the screen before printing.

Sections 2 and 4 of the Application for cash expenses are entered if “Agreement or other basis for the emergence of obligations” and “Tax, fee, other payment” are specified, respectively.

Posting a document

Document execution status

The execution status form shows:

Number assigned by the cash authority “Number in the cash authority”, “obligation number”, “fixation date” in the cash authority.

When you set the "Paid" flag, the document execution status becomes "Completed"

By analogy with payment orders, indicating the UIN in cash applications has also become a mandatory element of filling them out. Let's look at this issue in more detail.

What to follow

The current procedure for filling out orders for transferring money to the treasury has been in effect since January 1, 2014 and was approved by order of the Ministry of Finance dated November 12, 2013 No. 107n. In fact, he introduced new rules for processing payment orders. Mostly firms, enterprises, merchants and individuals work with these documents. When making budget payments, they usually fill out field 22 with UIN - a unique accrual identifier.

These changes forced the Ministry of Finance and the Treasury to prescribe a methodology for bringing the UIN in the application for cash expenses for the public sector. The form of this document is fixed in Appendix No. 1 to the Treasury Order No. 8n dated 10.10.2008. According to the FDC, this form has code 0531801:

Based on the letter of the Treasury of Russia dated December 19, 2013 No. 42-7.4-05/5.3-836, the format of the sample UIN in the application for cash expenses from March 31, 2014 must meet the following requirements:

in the “Type” column – the letters “UIN”;
in column 2 “Number” – UIN code;
column 3 – not filled in;
in column 4 “Subject” put a dash.

The second section of the application, entitled “Details of the basis document”, serves for this purpose:

There is no special documentation or any reference tools in which you can find the UIN required to complete the application. The point is that this code must be unique. Otherwise, it will not be able to adequately pass through two different payments. It is assigned to a future payment automatically in the process of accruing funds by the administrator of the corresponding revenues to the treasury.

In a shortened application

Shortened requests for cash expenses are also in use. The form of this document is approved by Appendix No. 30 to the mentioned Treasury Order No. 8n dated October 10, 2008 (according to the KFD, the form has code 0531851). The UIN in the application for cash expenses on this form is indicated differently.

The unique accrual identifier in shortened applications is indicated in the first section “Document Details”. The order is as follows: