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 corresponding 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 No. PD-4sb (tax) is a payment document used by Sberbank as a receipt for payment of taxes (fees), penalties and fines, as well as a number of state duties to the budget of the Russian Federation.

The new receipt form was approved by a joint letter of the Ministry of Taxes and Sberbank of Russia dated March 12, 2007 No. GV-6-10/173@/07-1142 and can be used to make payments along with that approved by the same letter. For the payer, payment using these forms is equivalent. However, if the form No. PD (tax) presented by the taxpayer does not correspond to the size of the working field of the printing device, a structural unit of Sberbank may be asked to fill out a receipt in form No. PD-4sb to make the payment.

The principle of filling out a receipt for payment of state duty, tax fees or a fine in form No. PD-4sb is the same.

Rules for filling out the PD-4sb form

The Sberbank receipt must indicate:

1) the recipient of the payment and his payment details - the upper part of the receipt is reserved for this information, in the corresponding columns of which you must indicate:

the name of the federal treasury body of the Ministry of Finance of Russia or the corresponding financial body in accordance with current legislation to which funds will be transferred;
INN, KPP and the abbreviated name of the tax or other government executive body exercising control over the receipt of payment (if the INN value is not specified, then this detail is considered blank; total - 10 characters);
code of the municipality, called "OKATO code", on the territory of which funds from paying a tax or fee are mobilized. This indicator is indicated in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division;
the payment recipient's account number, consisting of 20 characters, as well as the details of the bank where this account is located: its name, BIC (bank identification code of the recipient's bank; 9 characters in total), the correspondent account number of the recipient's bank (column "Cor./account. ", if the payee is serviced by an institution of the Bank of Russia, then this detail may not be filled in; 20 characters in total).

2) purpose of payment - the middle part of the receipt, explaining the purpose of the payment and consisting of two columns:

name of payment - the short name of the state duty, tax, fine in connection with which the payment is made. Let us give as an example several names of the most popular payments.
State duty:
"for issuing a foreign passport containing an electronic storage medium"
"for obtaining a passport"
"for issuing or exchanging a passport of a citizen of the Russian Federation"
"for registration of individual entrepreneurs"
"for a work permit for a foreign citizen"
"for technical inspection"
"in cases heard in a court of general jurisdiction"
"in cases considered in the arbitration court"
Fine:
"for an administrative offense in the field of traffic"
"administrative fine by the traffic police"
budget classification code - consists of 20 characters and is indicated in accordance with the classification of budget income of the Russian Federation. This detail is required, since it is it that will determine the purpose of the payment in the event that the name of the payment is missing or incorrectly written on the receipt.

3) payer details - the lower part of the Sberbank receipt PD-4sb (tax), containing basic data about the depositor of funds. Payer information is indicated as follows:

last name, first name and patronymic - in full;
address - full postal address of the taxpayer;
TIN - tax identification number assigned to the taxpayer (consists of 12 characters);
Payer's personal account number - this detail is indicated only when paying taxes, since it is assigned to the taxpayer by the tax authority;
the amount of tax (fee) paid is indicated in rubles and kopecks.

Let us remind you that form No. PD-4sb (tax) is used only for making payments to the budget system of the Russian Federation. For other payments, you must use a Sberbank receipt in form No. PD-4.

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 (

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:

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.
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.
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.

Form PD-4sb tax (form)

Form PD-4sb tax is one of the forms approved in 2001 by the Ministry of Taxes and Duties of the Russian Federation (now its functions are performed by the Federal Tax Service of Russia) and Sberbank (Appendix 2 to the Letter of the Ministry of Taxes of Russia N FS-8-10/1199, Sberbank of Russia N 04-5198 dated September 10, 2001). It was last updated in 2014.

PD 4sb tax is a payment document used for the payment of taxes and fees, as well as penalties, fines and other payments to the budget by individuals. As well as Form N PD (tax), also approved by a joint Letter of the Ministry of Taxation and Sberbank.

The contents of both forms are very similar. And the Letter directly states that for the taxpayer, transferring money for any of them is equivalent. But there are still differences between them. Form N PD (tax) is generated by the tax authority, and therefore the 20-digit document index is indicated in its upper part. This is an individual payment document number, which is registered in a special tax register.

Individuals themselves who do not know the document index and want to pay taxes or fees through a bank can use the PD 4sb form. Instead of the “Document Index” field, it contains the “Identifier” field. In accordance with the general rules for filling out payment documents, it must be indicated (clause 14 of Appendix 5 to Letter of the Ministry of Taxes of Russia N FS-8-10/1199, Sberbank of Russia N 04-5198 dated 09.10.2001). If in the payment document f. PD 4 sb (tax) the UIN will not be indicated, then the full name of the person and the address of his place of residence or place of stay must be reflected in the form (Explanations of the Federal Tax Service “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (fees) into the budget system of the Russian Federation").

When paying amounts at a bank branch, both in form PD (tax) and in form N PD 4sb (tax), a bank employee puts a mark on it confirming the deposit of money for payment, or a check order is issued for the same purposes.

Receipt form PD-4sb tax:

The content of the form largely overlaps with the payment order, which is understandable. PD-4sb should reflect (Appendix 5 to Letter of the Ministry of Taxes of Russia N FS-8-10/1199, Sberbank of Russia N 04-5198 dated 09.10.2001):

payer details. This is his full name and tax identification number. If there is no TIN, 0 is entered in the corresponding field. The payer status and address must also be indicated;
recipient's data (recipient's name, INN and KPP of the tax authority administering the payment, KBK, OKTMO);
information about the payment itself (the basis and type of payment, as well as for what period it is paid).