Taxpayers, attention!

From July 1, 2023, payers when paying tax payments and single contribution when filling in the "Payment purpose" requisite of payment instructions use requirements of the Procedure for filling in the "Payment purpose" requisite of payment instructions when paying (collecting) taxes, levies, customs, other payments, single contribution to obligatory state social insurance, making advance payments (pre-payments), cash deposits, as well as in case of their return (Order of the Ministry of Finance No. 148 as of 22.03.2023).

In order to enable payers to fulfill their obligations to pay due payments to the budget and social insurance funds in case that the payment service provider has not provided software development in terms of use by payers of structured format of the "Payment purpose" requisite, such payers have retained ability to use requisites "Payment purpose" in the old (unstructured) format.

For this, such payment service providers must inform their clients as soon as possible about the format of their use of the "Payment purpose" requisite of the payment instruction.

We also draw attention of payers who, when paying tax payments and single contribution use structured format of the "Payment purpose" requisite, that when entering data on the "Payment type code" and "Additional record information", only available fields of the payment instruction should be used, namely field "Payment type code" and the "Additional record information" field.