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

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

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

Tax and non-tax receipts

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

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

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

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

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

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

Purpose of the document

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

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

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

The receipt can be divided into 3 main blocks:

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

Rules for filling out Form PD-4 and download form

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

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

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

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

Sample of filling out receipt PD-4

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

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

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

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

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

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

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

Documents for payment

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

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

Funds can be credited to your account within 3 days.

Types of payments accepted by Sberbank

Sberbank accepts the following types of payments from individuals:

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

Form 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 (

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.

02/28/2019, Sashka Bukashka

Form PD-4 is a receipt form for payment of taxes, state duties and some other payments in favor of the state.

This form is used to pay duties, taxes, and traffic police fines. With its help, payments are made for various services and goods provided by mail. In fact, this number hides a well-known receipt for all of us:

So, we are faced with the task: “fill out an online Sberbank receipt (form PD-4).” You can do this on the bank’s website by creating a form directly on this page or downloading a sample on our website using the link below.

Fill out PD-4 online

Enter the data necessary to generate the payment into the form, click the “Print” button and receive a ready-made receipt form:

Receipt PD4 on the Sberbank website in your personal account

How to fill out form PD-4 without leaving home? It’s very simple – you can fill it out online. In this case, you won’t even need the PD-4 receipt (form) in the form of a file or a paper copy. You just need to follow the prompts in your personal account, and everything will be generated automatically.

Then enter your login, go to your “Personal Account” and look for “Payments and Transfers” in the main menu.

In this section of your Sberbank personal account, you will see a list of categories for payment, among which you must select the one you need, and in it a specific organization with details to which you are transferring payments.

Let's say we need to pay for electricity. We look for “Housing and communal services and home telephone” and click on “Electricity”. A list of available organizations will open and you will immediately see a familiar name (well, or you will have to scroll through the pages if there are many options):

Click on the name of the electrical networks and proceed to filling in the missing details, marked with a red asterisk:

And click “Continue”. Make no mistake, if you do something wrong, a hint or additional information will pop up on how to pay for the PD-4 form online through Sberbank.

By the way, if you haven’t found the required office (this is rare, but it happens), in the lower right corner there is a link to the payment document - this is where the receipt we need will be generated:

Go to “Organization Transfer” and fill in the appropriate fields: name, region, TIN, account, card number from which payment will be made:

Often the recipient is already on the list and you can fill out the form online. So, as you can see, the task of “filling out an online receipt PD-4” is not difficult.

Is it possible to fill out a receipt on other sites?

The form is universal; it is used in other banks, and not only online. But at Sberbank you can make a payment in cases where other banks cannot help you, so the PD-4 form is often associated with Sberbank.

To pay on another site, you need to download and fill out the form according to the same principles, indicating all the information in the required fields. Here you will need to decipher them, for example, the budget classifier code (BCC), the unique accrual identifier (UI). Usually the sites have tips and additional information.

Form PD-4: decoding

What is PD? Payment document. What is IPGU? IPGU is deciphered in the Sberbank receipt as follows - an individual recipient of government services. By the way, as an IPGU it is allowed to use any details of any citizen’s document: passport, driver’s license, etc.

What is UIP? UIP stands for “unique payment identifier” in a Sberbank receipt. It consists of 20 characters and is used when transferring amounts to the budget directly.