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.

Receipt samples

Samples of standard receipts to Sberbank. Some other banks also accept such receipts, but may charge additional fees.

Tax

Form N PD-4 sb (tax) is filled out for registration through a branch of Sberbank of the Russian Federation of any types of payments to the budget through Sberbank of Russia. state fees, international passports, traffic police fines, MosEnergoSbyt, housing and communal services (utilities), passports, to court, Russian Post, to the registry office, insurance premiums

Not tax

Form N PD-4 (not tax) is filled out for processing through a branch of Sberbank of the Russian Federation any payments for any services (except for payments to the budget and insurance contributions). For example, to pay for goods or services.

Sample: Form PD-4 Sberbank receipt for payment of goods/services.doc Download free 80 kb sample WORD.

Terms of payment

Documents required to pay the receipt. Sberbank accepts cash payments, the amount of which exceeds 15,000 rubles, upon presentation of an identification document: a passport of a citizen of the Russian Federation. If you are not a resident of the Russian Federation, then in addition to a foreign citizen’s passport you will also need a notification of registration at your place of residence.

Enrollment deadlines funds to a bank account - 1-3 days.

Usually payment commissions no (except for paying fines).

Types of payments

Types of payments from individuals accepted by SberBank:

• payments credited to the budget (personal income tax, simplified tax system, UTII, etc.) and extra-budgetary funds (pension, medical insurance, social insurance);
• payments for provided housing and communal services (housing and communal services, gas, electricity, water supply);
• payments for other paid services provided (Internet, TV, services, etc.);
• payments for goods (via an online store, a store by order);
• insurance payments (pension, medical insurance, social insurance);
• voluntary contributions (voluntary pension insurance, charity);
• payments in favor of individuals carrying out entrepreneurial activities without forming a legal entity (IP);
• payments for the purchase of real estate, contributions to the accounts of housing, housing construction, garage and other cooperatives (organizations), except for rent and utility bills;
• payments received from refugees, internally displaced persons and other categories of the population to repay long-term interest-free repayable loans;
• contributions accepted from individuals in favor of the Non-State Pension Fund of Sberbank;
• other payments (housing and communal services receipt, utilities, court receipt, Russian Post receipt, registry office receipt, income tax receipt).

Rules

The receipt form - notification of Sberbank of the Russian Federation in form PD-4 is used to make payments of state duties, fines in the traffic police or non-cash payment for goods and services.

The procedure and conditions for the implementation by structural divisions of Sberbank of Russia of funds transfers (payments) on behalf of individuals without opening bank accounts in the currency of the Russian Federation

Guided by the Civil Code of the Russian Federation, the Federal Law “On Banks and Banking Activities”, the Charter of Sberbank of Russia and the General License for Banking Operations No. 1481, issued on October 3, 2002. The Central Bank of the Russian Federation, structural divisions of Sberbank of Russia accept payments from individual clients in cash in the currency of the Russian Federation for transfer to the accounts of legal entities in the following order and on the following conditions:

1. Payments are accepted subject to the presentation by individual clients of payment documents with completed details necessary for the transfer of payments for their intended purpose. Payment documents are filled out using computer technology or by hand with a pen with paste or black, blue or purple ink.

2. To confirm the receipt of payment, individual clients are issued receipts of payment documents.

3. Transfer of payments received from individual clients to legal entities is carried out within the time limits established by agreements concluded with legal entities or by the legislation of the Russian Federation.

4. Acceptance of payments from individual clients. persons in favor of legal entities with which agreements have been concluded to accept payments, is carried out in accordance with the terms of the agreements and these conditions. In the absence of agreements, in accordance with these conditions, with the collection of fees established by the Collection of Tariffs for services provided by Sberbank of Russia, on the day the service is provided.

5. Payments are not accepted if the payment documents do not contain the details necessary to transfer payments for their intended purpose, or if individual clients do not have cash in the amount specified in the payment documents, is not accepted.

6. At the request of individual clients, within three years from the date of receipt of payments, certificates of payments made and the dates of their transfer to legal entities are issued on the basis of payment documents presented by individual clients. This service is provided to individuals under the conditions provided for in the Collection of Tariffs for Services Provided by Sberbank of Russia on the day the service is provided.

The procedure and conditions for the implementation by structural divisions of Sberbank of Russia of money transfers (payments) on behalf of individual clients without opening bank accounts in the currency of the Russian Federation are considered accepted by individual clients when they sign payment documents for the transfer of funds.

Rules for indicating information identifying a payment in a payment document (notice) of an individual (form No. PD (tax)) for the payment of taxes (fees), penalties and fines to the budget system of the Russian Federation

(approved by letter of the Federal Tax Service and Sberbank of the Russian Federation dated February 18, 2005 No. MM-6-10/143/07-125V)

These rules apply to the payment of tax payments to the budget system of the Russian Federation when tax authorities fill out a payment document (notice) for the payment by individuals of taxes (fees), penalties and fines to the budget system of the Russian Federation.

The specified payment document (notice) of an individual (form No. PD (tax)), containing all the details necessary for the transfer of funds, can also be used as a basis when the bank generates a settlement document on behalf of an individual - a bank client (account holder), if this provided for in the bank account agreement.

The payment document of form No. PD (tax) indicates:

1. In the "TIN" field of the payer - the value of the taxpayer identification number (TIN) in accordance with the certificate of registration with the tax authority.
If a taxpayer who is an individual does not have an INN, zeros (“0”) are entered in the “INN” field of the payer.
2. In the field "Full name of the payer" the following is indicated:
- for individual entrepreneurs - last name, first name, patronymic and in brackets the abbreviated name of the category of individual - individual entrepreneur;
- for private notaries - last name, first name, patronymic and in brackets - notary;
- for lawyers who have established law offices - last name, first name, patronymic and in brackets - lawyer;
- for heads of peasant (farm) households - last name, first name, patronymic and in brackets - peasant farm;
- for other individuals - last name, first name, patronymic of the individual. 3. In the "TIN" field of the recipient - the value of the TIN of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
4. In the “KPP” field of the recipient - the value of the KPP of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
5. In the “Recipient” field - the name of the payment recipient (the Federal Treasury body, the body providing cash services for the execution of the budget of a constituent entity of the Russian Federation or a municipal entity) and in brackets the name of the tax authority administering the payment in accordance with the legislation of the Russian Federation.
6. In field 104 - the indicator of the budget classification code (BCC) in accordance with the classification of budget revenues of the Russian Federation.
7. In field 105 - the value of the OKATO code of the municipality in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division, on the territory of which funds from paying taxes (fees) are mobilized into the budget system of the Russian Federation.
8. In field 106 - the payment basis indicator, which has 2 characters and can take the following values:
TP - payments of the current year;
ZD - voluntary repayment of debt for expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority;
TR - repayment of debt on demand for payment of taxes
(fees) from the tax authority;
RS - repayment of outstanding debt;
OT - repayment of deferred debt;
AP - repayment of debt according to the inspection report;
AR - repayment of debt under a writ of execution.
9. In field 107 - an indicator of the tax period, which has 10 characters, eight of which have semantic meaning, and two are separating characters and are filled with dots (".").
This indicator is used to indicate the frequency of payment of the tax (fee) or the specific date for payment of the tax (fee) established by the legislation on taxes and fees - “day.month.year”.
The first two characters can have one of the following meanings:
MS - monthly payments;
KV - quarterly payments;
PL - semi-annual payments;
GD - annual payments.
In the 4th and 5th digits of the tax period indicator, the month number of the current reporting year is indicated for monthly payments, the quarter number for quarterly payments, and the half-year number for semi-annual payments.
The month number can take values ​​from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02, the annual payment - 00.
In the 3rd and 6th digits of the tax period indicator, dots (".") are used as separating marks.
The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.
When paying tax once a year, the 4th and 5th digits of the tax period indicator are filled with zeros. If the legislation on taxes and fees for the annual payment provides for more than one deadline for payment of the tax (fee) and specific dates for payment of the tax (fee) are established for each deadline, then these dates are indicated in the tax period indicator.
10. In field 110 - the payment type indicator, which has two signs and can take the following values:
"TS" - payment of tax or fee;
"PL" - payment payment;
"GP" - payment of duty;
"VZ" - payment of contributions;
"AB" - advance payment or prepayment;
"PE" - payment of penalties;
"PC" - payment of interest;
"SA" - tax sanctions established by the Tax Code of the Russian Federation;
"AS" - administrative fines;
"IS" - other fines established by relevant legislative or other regulations.
A separate document is drawn up for each type of payment.
11. In the "Status" field (101) - one of the following values:
02 - tax agent;
03 - collector of taxes and fees;
09 - taxpayer (payer of fees) - individual entrepreneur;
10 - taxpayer (payer of fees) private notary;
11 - taxpayer (payer of fees) lawyer who established a law office;
12 - taxpayer (payer of fees) head of a peasant (farm) enterprise;
13 - taxpayer (payer of fees) - another individual;
14 - taxpayers - individuals making payments to individuals (payment of the unified social tax (clause 1, clause 1, article 235 of the Tax Code of the Russian Federation) and insurance contributions for compulsory pension insurance).
12. The “Document Index” field has 15 characters and is an attribute to ensure the identification of the payer - an individual and is formed as follows: the first 4 characters are the tax authority code, 5-6 characters are the current year, the next 6 characters are the number of the form No. PD ( tax) at the tax authority in the current year and the last character is the control number.

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.

For the convenience of payments using bank details, Sberbank has introduced the “PD-4” form, intended for individuals. This article will discuss what the form is, its types, content and filling procedure.

About the form

Receipt “PD-4” is used to make payments and is a document that confirms this payment. Most often, this receipt is used to process payments by depositing cash into the cash register by individuals when paying for goods or services. This type of payment includes purchases made through online stores or through television programs.

Kinds

From 1993 to 2001, the form was uniform for all types of payments made through Sberbank of Russia. Later, management decided to divide the receipt into several forms depending on the type of payment. This was facilitated by an increase in the number of payments made by people at bank cash desks. The distribution then was somewhat chaotic and caused some delay. To simplify this procedure, the form has been divided into three forms:

• “PD-4” for making payments for purchases;
• “PD” for paying taxes;
• “PD-4sb” for payment of penalties, fines and other payments to the budget of the Russian Federation.

The forms of receipts “PD-4sb” and “PD” are considered equivalent. They are both suitable for payments made by individuals to budgetary institutions of the country. The “PD” form is considered newer, so it is often recommended by employees of the Federal Tax Service for paying taxes and government duties.

Using these types of receipts, you can make the following payments:

• to the budget of the Russian Federation - UTII, personal income tax and others;
• to extra-budgetary funds - health insurance, pension contributions, social insurance;
• for payment of utilities - water drainage, heating, electricity, housing and communal services;
• for various communication services - telephone, Internet, television;
• for goods purchased in an online store or teleshop,
• voluntary – charitable organizations;
• in favor of individual entrepreneurs without forming a legal entity;
• for the purchase of residential or non-residential real estate - to housing construction organizations;
• other receipts - court, registry office, etc.

Line values ​​and rules for filling out a receipt

Like any payment receipt, the “PD-4” form contains many lines that contain all the information necessary to make a payment.

Ways to receive a receipt:

• at a Sberbank branch;
• download the form from the Internet and print it;

IMPORTANT: When filling out a payment order by hand, according to the rules for filling out Sberbank payment documents, you can only use blue, black or purple pen ink. The same rule applies to filling out a receipt using computer technology. The cashier operator has the right to refuse to accept a receipt if it is filled out incorrectly.

A more convenient way is to download, fill out and print the form yourself, as there will be less chance of making a mistake when filling it out.

Using this link, you can fill out the form online and send it to be printed. If you need to fill out the receipt manually, then using the same link you can immediately click “get a form” and print a blank form.

To fill out the receipt exactly as required by the bank, you should understand the information that is required to fill it out. To do this, we will analyze each line with explanations that will help you fill out the form correctly without creating difficulties.

• Recipient— the name of the person to whose account the transferred funds of the payer will go is entered here.
• checkpoint— registration code. Here we are talking about the details of the organization in respect of which this payment will be made. The code is received by the organization from the tax authority, either at the place of registration of the legal entity or at the address of the location of its separate division. The code has ten digits that must be entered in the appropriate line. You can find out the checkpoint code on the website of the federal tax service by specifying the name of the organization in the search criteria.

IMPORTANT: According to the order of the Federal Tax Service No. “ММВ-7-6\435” of 2012, the registration code is assigned only to legal entities. The checkpoint is not issued to individual entrepreneurs. If the payment is made in favor of an individual entrepreneur, then you do not need to indicate the code.

• TIN— taxpayer identification number. Issued to both individuals and legal entities upon registration with the tax authorities. A digital code is needed to organize all registered persons in tax databases. In this field you need to enter 10 digits of the corresponding code.

IMPORTANT: If the payment is sent to an individual entrepreneur, then the number of digits will be 12. This differs in that the identification number of the individual who founded it is applied to the individual entrepreneur.

• OKTMO— The All-Russian Classifier of Municipal Territories has replaced OKATO (the All-Russian Classifier of Objects of Administrative-Territorial Division). The number has from 8 to 11 characters and is indicated only if the payment is aimed at paying fines, penalties and other payments credited to the budget of the Russian Federation. When paying for purchases or services, the OKTMO code is not indicated.
• Cash account– current account number. It is necessary for legal entities to perform any actions related to monetary transactions. The money sent via payment cavitation by the payer will be transferred to this account. The current account number consists of 20 numbers and is one of the most important details for filling out payment receipts.
• Bank– this field indicates its full name and address.
• BIC— bank identification code. It is considered a special requisite by which banking activities are determined. The code serves as an identifier for each bank to identify them in the general network of interbank transactions. Using this code it is easy to track the location of the bank. Banks receive each code from the Central Bank of the Russian Federation. It consists of 9 digits.

IMPORTANT: When filling out the “PD-4” form receipt online via the website, you can skip the “Bank” line and immediately enter the BIC. The system will automatically recognize the code and fill in the appropriate bank information. The request does not always work correctly; after entering, you should check the automatically filled information.

• KBK- budget classification code. The line is filled in by the payer in the case when the payment goes to the budget of the Russian Federation. Such cases include paying taxes and paying fines.
• Cor. check– correspondent account. It can be opened by banks both in divisions of the Central Bank of the Russian Federation and in other banks. They are opened on the basis of a concluded correspondent agreement between banks. Its task is to reflect the progress of ongoing operations (transactions) between the sending bank and the receiving bank. Consists of 20 digits. The placeholder does not need to know it. There are two options for obtaining this code. In the first case, the code is filled in by the operator - the bank teller when accepting the receipt. In the second - when filling out an online payment document form on the website. This line is filled in automatically when you fill in the bank identification code field.
• WIN— unique accrual identifier. It is considered an innovation in payment documents. Consists of 20 automatically generated numbers. Required to identify payments deducted to the budget of the Russian Federation. Most often used when paying traffic fines. The number is not filled in by the payer. It is affixed either by the bank that accepted the payment order, or by the traffic police operators who accepted this payment notice.
• Purpose of payment- a line in which an explanation is entered explaining why this payment is being made. When purchasing goods or services, you can leave the field blank. If we are talking about payments deducted to the budget of the Russian Federation (such as a state duty or tax), then the name must be specified
• Payer— a person identifies himself as the person who made the payment under this payment order. Here you must enter your full last name, first name and patronymic.
• Payer's address— the field indicates the payer’s residential address.
• Payer's TIN- as in the line with filling out the taxpayer identification number for a legal entity and for an individual - the system is the same. This certificate is issued to the person by the tax authority at the place of registration, which means that he is registered in the tax system. Depending on the payment, TIN information may not be required. So, when purchasing through an online store, the TIN is not indicated when filling out.

Important: If you are required to provide an INN, but there is no certificate, you can find out your taxpayer identification number on the official website of the Federal Tax Service. To receive it, you will need to enter your passport details and the system will automatically issue a number attached to these details.

• Payer's personal account number. The person making the payment can indicate his personal account number in the payment order if he intends to make the payment not in cash through the bank’s cash desk, but through bank transfer, by debiting funds from his personal account. Such an account is opened between an individual and a bank. The bank provides a service for accepting cash from individuals as a deposit or deposit. In the second case, the bank can charge interest to the depositor’s account for storing their savings.
• Amount of payment— determines the full cost of the purchased product or service, down to kopecks.
• Commission of the bank is a service fee that banks charge their clients. Each bank sets its own commissions for certain services. Commissions can be fixed (in the form of a fixed amount charged for the operation) or percentage (a certain part of the amount paid for the action). The payer does not fill in this field. When making a payment, the bank employee will independently indicate the commission for the service for paying for the “PD-4” form.

IMPORTANT: All of the above data are often used when filling out other receipt forms. You should carefully indicate the account numbers of the organizations to which funds will be transferred.

The receipt is divided by a dotted line into two equal shapes. They are both identical. The first form has the name “ Notice", and the second " Receipt" They are filled out in the same way and after submitting the completed payment order, the cashier operator tears off the “Notice” part, and puts the bank’s stamp on the second part and gives it to the payer. It serves as proof of the completed payment.

Documents upon payment

For citizens of the Russian Federation, no documents are required when paying using a receipt of form “PD-4”. If the payment exceeds the total amount of 15,000 rubles, then according to the law, the payer is obliged to provide a document confirming his identity (passport). Representatives of other countries making a payment using this form, for any amount, must provide the cashier operator with a passport of a citizen of the country he is in, as well as a certificate issued at his temporary place of stay.

Conclusion

The “PD-4” form, introduced in 2001, optimized the work of banking services in the field of accepting payments from individuals. The orderly distribution of information across all points in the receipt made it possible to structure payment processing and reduce the time of transactions carried out on it. The form has a fairly broad purpose for payments deducted both to the budget of the Russian Federation and to the accounts of legal entities and individual entrepreneurs. Changes are made to the payment document in a timely manner to meet modern payment requirements, which has a good impact on the quality of the service provided.

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 (