What is win in receipts and payment orders. Where and how you can get win, why you need it

20.10.2019

Fulfillment of financial obligations in relation to state structures, for example, the Federal Tax Service and the State Traffic Inspectorate, is the responsibility of any person (individual or legal) located in Russian jurisdiction. Fortunately, with the development information technologies it has become easier to pay off debts, transfer fines, taxes or fees to the budget: now you can not only, but also speed up the processing of payments by indicating the UIN code in it, or the universal accrual identifier. Thanks to this innovation, the operation takes a little time, and the probability of an error when making a payment is minimized.

There are several misconceptions regarding the UIN and its twin attribute (UIP), which will be discussed below. We will also tell you exactly where in the document the UIN should be affixed and what to do if an error does occur. And the description of the code structure given at the end of the material will help to avoid misunderstandings.

UIN - what is it and why is it needed?

UIN, or universal accrual identifier (sometimes denoted in Latin letters UIN), is a requisite used in payment documents and is a 20-digit unique code. It is assigned in accordance with the accepted algorithm and cannot be adjusted or changed at the will of the payer. In addition, it is necessary to distinguish between UIN and KBK, or the budget classification code: these details are not interchangeable.

Important: the UIN code is assigned not to the state structure as a whole and not even to the payer (there is a taxpayer identification number for this), but to a specific accrual. Unlike most other obligations related to the transfer of money to government agencies, obtaining a UIN is not declarative: a citizen or organization does not have to request a code from the payee. Even if the props are not issued, this will not prevent the transfer of funds - in the worst case, it will slow it down.

UIN as a requisite is used only for payments to the federal or municipal budget; otherwise, the UPI, or Universal Payment Identifier, is used. Although these codes are fundamentally similar, it is impossible to confuse them for an obvious reason: they are assigned by the recipient of money, but it is enough for the payer to enter the digital combination in the required field without errors - this is no more difficult than.

Important: the use of UIN and UIP codes is optional, even if they are assigned to the payment by the recipient. The payer has the right to use other details, in particular the TIN. In this case, as in the absence of a UIN, the speed and accuracy of processing the application may suffer, but at present the problem is almost completely eliminated, and the person making the transfer may not be afraid to be on the list of debtors or persistent non-payers.

In order to simplify and automate payments, the Federal Tax Service, on whose website you can find the form, provides the user with the opportunity to request a payment form and even fill it out for further printing. Then the UIN is assigned to the financial transaction online, and neither the payer nor the recipient need to make any additional movements.

Since the UIN is a payment (accrual) code, and not the person making it, both ordinary citizens and companies or enterprises can receive it.

For individuals, there is the following procedure for working with payments:

The recipient of the transfer (land, transport, housing tax, duty, fee, fine, and so on) assigns it a universal accrual identifier and reflects it in the form of an index in the corresponding notification sent to the payer.
Upon receipt of the document, the payer fills in its fields, in particular, those intended for the UIN, after which he makes the payment at the nearest bank branch. If a government agency sends a receipt form to a citizen, it usually already contains the details of the recipient, including the universal accrual identifier.
If payment is made online, the UIN code must be entered in the required field of the electronic form in the same manner as when using a paper document. In general, the operation takes a minimum of time and is less complicated than obtaining.
Payment with or without a UIN must be made in full and within the time specified by the recipient (or established by the legislator). Otherwise, the payer will have to part with the additional amount - accrued penalties or fines.

For legal entities the following payment algorithm is applied:

If the transfer to the budget is carried out by a company or organization on its own, and this usually happens, the UIN code is not assigned to the payment for obvious reasons, and it is enough for the payer to indicate the details available to him or received earlier: CCC, TIN, KPP and so on. Such a transaction is carried out in the usual way - in accordance with the regulations of a particular bank and the instructions of state and supervisory authorities.
If a payment to the budget is a consequence of the fulfillment of a one-time obligation to the state (for example, according to a fine issued during an audit), the transfer of funds is initiated by the relevant authority - it is the same that assigns the UIN indicated in the payment field intended for this.

Important: you can find out up-to-date information on the procedure for assigning a UIN directly from the payee by asking a question by phone hotline or using other communication channels. In the same way, you can clarify the universal accrual identifier if the numbers in the payment are unreadable, not printed, or the document is damaged.

What papers contain UIN?

The universal accrual identifier is assigned to operations related to the transfer of money to the state budget, and therefore is found only in the corresponding payment documents. In others, for example, in a receipt for payment for services of an Internet provider, the code is either not used at all, or is replaced by a UIP.

The UIN code is indicated:

in receipts;
in requirements;
in requests for cash payments.

In the latter case public sector entity, which forms the application, assigns it a universal accrual identifier, and the treasury subsequently generates a payment order based on the document.

Where in the document is the UIN indicated?

The Universal Charge Identifier (UIN), as well as the Universal Payment Identifier (UII), is indicated in the column designated for this at number 22, usually denoted by the word "Code".

In this column, as appropriate, indicate:

UIN code in full, without errors and irrelevant information - if he was appointed by the payee;
value "0" if the requisite has not been assigned or the payer does not want to use it - then the transfer of funds will be carried out in the standard manner.

Important: if the universal accrual identifier was indicated by the sender incorrectly, GIS "State and municipal payments" will either not be able to recognize it, or will attribute it to other payments, as a result of which the debt for a specific obligation will not be considered repaid. Then the payer, in order to avoid the accrual of penalties and fines, will have to transfer the money again - already with the correct code or without using it, putting a zero value in field 22. This, most likely, will increase the processing time of the request, but it will allow you to avoid another error and, consequently, new penalties.

Although the payer, who incorrectly indicated the UIN in the document, may try to return his money by contacting the operating bank, the probability of a positive outcome is low: withdrawing the transfer is unprofitable for both the financial institution and the state institution to which it was received. In such a situation, we can only advise you to continue to fill in the 22nd column of payments more carefully and, if in doubt, do not neglect the opportunity to clarify the universal accrual identifier in the relevant state organization.

Advice: a big plus is the ability to generate a form of a payment document in automatic mode using official electronic services. The risk of making a mistake is minimized, as is the time for filling out the receipt: the user only needs to enter the initial data, wait for the request to be processed and print the finished document with the details already entered into it.

Identifier decryption

Currently, the universal accrual identifier as a combination of numbers, for example 11122223333444444445, consists of five blocks:

Characters one through three(in the example - 111). They serve to designate a state institution or structure to which funds are accrued, that is, the main administrator of budget revenues. For example, the code of the Federal Tax Service used in the UIN is -183, the Social Insurance Fund is 393, and so on.
Characters four through seven(in the example - 2222). These are the first four digits of the registration reason code (KPP) of the payee. It is not allowed to use a taxpayer identification number or other details instead of a checkpoint, since an incorrectly formed UIN will either not be processed by the operating bank, or will lead to the transfer of funds to the wrong account.
Characters eight through eleven(in the example - 3333). In the current UIN assignment system, these are the last two digits of the year and the month of payment. For example, if a receipt is generated based on a ruling issued in July 2018, the third block will look like 1807.
Characters twelfth through nineteen(in the example - 44444444). The number of the resolution or other document that is the basis for the formation of a receipt or requirement. Unique within the limits set by the legislator; The occurrence of an error in the transfer of funds is prevented by the indication in the universal accrual identifier of other details listed above.
Twentieth character. Check digit calculated for each UIN. Serves to verify the authenticity of the document, which can be carried out both by the payer personally and by the state structure on the basis of a written request.

Important: you can verify the correctness of the assigned UIN or calculate the check character in automatic mode on the website of Rostekhnadzor. To do this, in the form available at the link gosnadzor.ru, you need to enter the first nineteen digits in the above order, and then click on the "Calculate" button. At the same time, it should be borne in mind that the form does not make it possible to check the correctness of the initial data and serves only to calculate the twentieth digit of the universal accrual identifier.

Summing up

The Universal Accrual Identifier, or UIN, is a twenty-digit code used in payment documents related to the transfer of money to the budget. The code is assigned by the payee and indicated in the request (notification) sent to the payer. If the person making the transfer has not received such a combination, for some reason does not want to use it, or conducts a transaction on his own initiative, the UIN is replaced by the symbol "0". The unwillingness or impossibility of using a unique accrual identifier cannot be a reason for refusing to make or accept a payment on the part of the operating bank or government agency.

A payer using a universal identifier can be either an individual, including individual entrepreneur as well as legal. UIN is indicated in column 22 of the payment document, usually denoted by the word "Code". The universal identifier consists of five blocks, the last of which is a control one, which serves to verify the correct assignment of the code.

Today, when receiving any receipt or payment order for payment of fines, taxes, insurance, etc. you can see the VIN number. It is about this and about the rules for filling out documents that we will consider further.

What is UIN?

UIN stands for " unique identificator accruals". It is a 20-digit code that determines where the payment is assigned. The UIN is set by the budgetary body itself to determine the route of the transferred money to the Russian budget. The uniqueness of the code implies the impossibility of being duplicated.

UIN reports on payments made by legal entities and individuals forcertain services:

for state and municipal(according to part 1 of article 1 federal law No. 210-FZ);
for the necessary services for the provision of public and municipal services (according to Part 1, Article 9 of Federal Law No. 210-FZ).

And also the code is needed to determine other payments that are involved in the formation of the country's budget at different levels.

UIN in the payment order

The obligation to enter UIN data was established by order of the Ministry of Finance of the Russian Federation No. 107 dated November 12, 2013. This order is valid after the official publication on January 24, 2014. Later, changes were made in writing the code, so from February 4, 2014 it was required to write it in the "Purpose of payment" field, and from March 31, 2014 the UIN fits into the "22" field.

1. UIN of tax authorities.

The UIN code of the tax authorities corresponds to the index indicated on the document, that is, the Federal Tax Service and the UIN are one and the same. When tax authorities form a payment order, it is automatically assigned the index of this document.

2. UIN traffic police.

As a rule, the UIN code of the traffic police is formed from such numerical components as the number of the resolution (protocol) and the date of approval of this document. UIN traffic police often uses Russian and Latin letters in writing UIN.

3. UIN of other budgetary bodies.

It often happens that the UIN code is not determined automatically or is simply unknown, then in the field "22" the budgetary authorities put down a zero value.

Where can I get the UIN code?

For payers, the value of the UIN code can be viewed directly on the received receipt or on the resolution sheet. Most often, the receipt is sent by the budgetary authorities themselves to pay taxes, penalties, fines or state duties.

The UIN code can be generated by a special online program, for example, when filling out a tax return. This code will be unique and will change each time the receipt is generated. If the enterprise or individual entrepreneur, as well as individuals, are the initiators of the payment, then field "22" will have a zero UIN.

Most Common Questions

Is there a table of UIN codes?

The UIN code is unique and no tables or lists have been developed for it. Each UIN code can be used only once on one particular payment document, therefore, it is impossible to find a similar UIN code in even two identical payments.

Can I enter the UIN code myself?

You should indicate the code only if you know it for sure, otherwise the payment may not reach its destination and will not be considered completed. The code is generated only automatically, so you cannot invent it. If the payer does not know the exact code, a zero UIN should be entered.

When can I not indicate the UIN code?

If the payment order is issued for transfer Money to the account commercial organization, then the UIN code does not need to be specified. UIN serves as an identification code only for funds intended for transfer to the budget of the Russian Federation.

Can letters be used in the UIN code?

Indeed, UIN can contain letters of both the Russian and Latin alphabets.

For example, in traffic police payment documents on fines contained in the code English letters are underlined or highlighted so as not to be confused with similar letters of the Russian alphabet.

Changes and features in the indication

The UIN code was first introduced by the Order of the Ministry of Finance of the Russian Federation No. 106n dated November 24, 2004 "On approval of the Rules for specifying in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation."

Previously, UIN was deciphered as a universal accrual identifier, and it was not necessary to indicate it on payment forms and documents. Now, starting from March 31, 2014, the code has been renamed and is unique, it must be indicated without fail in the "22" field.

Explanations on the procedure for specifying the UIN when filling out

Payments on receipts can be voluntarily accrued or on demand. It can be issued by individuals, legal entities, individual entrepreneurs and budgetary authorities.

1. Legal entities, individual entrepreneurs

In the current 2015, payment receipts for the transfer of taxes accrued by legal entities and entrepreneurs on their own do not contain the UIN code.

The payer's identifier will be the TIN and KPP of the organization. All payments will be made according to the budget classification code (BCC) established in the region, and “0” should be indicated in the “22” field.

2. Individuals

In the event that an individual fills out a receipt or declaration for making payments to the tax authority, then the value of the UIN should be indicated, for this you can contact the tax service or fill out a document in the online program on the website of the Federal Tax Service of Russia, which will automatically put down the UIN code.

And also to pay taxes and state duties, you can contact credit organizations, where it is enough to indicate the full name, and the address of registration and place of residence individual, and in the field "22" put down "0".

4. Budgetary bodies

In many cases, payment documents are generated by the budgetary body itself, automatically assigning it a UIN code and document index.

For any detailed information and clarification of questions of interest on the details, filling rules, including the UIN code, you can contact the tax service or call the helpline of the Federal Tax Service. There you can always find out about the changes and additions to this issue that have come into force.

The unique accrual identifier (UIN) is a code that must be placed in field "22" of the payment order for the transfer of taxes and fees. This requisite makes it easier for the fiscal authorities to recognize payers.

In order to understand if your particular organization needs to use this code in payment order, consider 2 types of payment to the budget system:

When you, on the basis of independent calculations, transfer funds as a payment of current taxes.

Then there is no need to specify . All important information the obligatory requisite will inform about the payer - individual tax number(TIN), and about the payment - the budget classification code ().

This also includes the payment option when you pay the arrears (penalty, fine), calculated independently, not on the basis of the requirements of the Federal Tax Service, Pension Fund and the Social Insurance Fund.

Field "22" cannot be left blank. Order Ministry of Finance of the Russian Federation No107n dated November 12, 2013 approves the basic rules for specifying data in details, according to which all data must be filled in without fail. In the case when it is not possible to use the UIN code, it is necessary to put 0 (zero) in the field. An empty cell gives the bank a reason to refuse to transfer funds and return the payment order.

When you transfer funds to fulfill the requirements of the fiscal authorities to pay fines and arrears.

In this case, the tax authority in the request assigns a UIN to the payment. And you will need to accurately transfer it to the payment order.

Where can I get UIN?

The basis for the transfer of funds in quality, fees and arrears is the receipt of an official requirement. In it, the IFTS, PFR or FSS independently indicates a code consisting of 20 - 25 characters, which in the future you need to transfer to the payment order in the "22" field.

This code will be different every time, because its important characteristic is uniqueness. Accordingly, it is impossible to find this value in any other place, except in the demand for payment.

UIN and individuals

If the basis for the payment of taxes by individuals are notifications and payment documents attached to them, then the required fields are filled in exclusively by the tax authorities.

The taxpayer must himself form a payment order using the electronic services of the website of the Federal Tax Service of Russia, if he wants to make it without notification. In this case, the service automatically assigns a UIN to the document.

When paying taxes with the help of the "" UIN organization, the payment is not assigned and not indicated, which means that zero is set in the "22" field. When issuing a payment order in another organization that has the right to do so, either zero or the value of the code, if any, is indicated.

According to the rules approved by the Ministry of Finance of the Russian Federation, when individuals transfer funds to the budget system of the Russian Federation, it is necessary to indicate the TIN or UIN, therefore, there is no need to have these two details at the same time. However, the indication of the UIN will allow the tax authority to identify and take into account the payment as quickly as possible.

Wrong UIN?

UIN allows the GIS GMF system ( State Information system about State and Municipal Payments) automatically post payments. If a mistake is made in it, then the payment is not correctly identified, and, accordingly, the organization will remain obliged to pay a fine, and it is also possible to charge a penalty.

To resolve this error, you will need:

Contact the fiscal authority to clarify the payment.
It is possible to re-post a payment order to eliminate the debt and charge a penny.

Thus, the actions with the UIN index are quite simple. If you pay any tax deductions as a result of self-calculation of their amounts, then you simply have nowhere to get this code from.

Therefore, put zero in the "22" field, do not leave it empty, otherwise it will refuse to complete the operation. If payment occurs at the request of the fiscal authorities, then they are obliged to provide you with a UIN.

A payment order - field 22, how to fill it out correctly in 2019, we will consider in the material below - should be drawn up with special attention. What is this field for, what code is entered in it and where can I find its number for transferring a payment? In the article, we will consider the main points regarding filling in field 22 in payment orders.

Why do you need to fill in field 22

The requirement to fill in field 22 in payment orders appeared relatively recently - from March 31, 2014. It was introduced by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107N. When filling in field 22, you must specify the UIN - a unique accrual identifier. In some sources, there is a UIP - a unique payment identifier. In fact, these 2 concepts mean the same thing - a unique digital number.

Read about the difference between UIP and UIN codes in this article .

Why was this field introduced? First of all, in order to optimize and improve the quality of work of civil servants, to speed up the process of transferring payments. Transfers with the indication of the UIN code made it possible to reduce errors in the transfer of payments to the budget. Civil servants no longer need to check payments for the TIN / KPP or CCC of the enterprise. It is enough to credit the amount to the number to which a certain payment was made.

The unique number is indicated in field 22 when transferring fines, arrears, penalties to tax inspectorates, the Pension Fund of the Russian Federation or the FSS of the Russian Federation. When paying current tax payments and insurance premiums to the state funds of our country, this code does not need to be given - in this case, field 22 should be set to 0. You cannot leave this field empty, otherwise the servicing bank will refuse to execute payment orders.

However, from the latest clarifications of the Federal Tax Service of the Russian Federation (letter dated March 13, 2017 No. ZN-4-1 / [email protected]) it follows that when filling in the UIN number, the necessary additional information for tax authorities compared to the one that is already present in the payer's TIN code. The conclusion that the Federal Tax Service draws from this is that when paying on demand, it is allowed to indicate 0 in the field for UIN.

In what case is the UIN filled out when paying tax for a third party, see.

What does the UIN number mean?

UIN consists of 20 digits, each of which has meaning and carries certain information.

The number consists of 3 main parts or blocks.

The first 3 digits (1-3) indicate the code of the payment administrator or executive body. For example, tax inspectorates have been assigned a permanent code of 182.

The number 4 is not currently used, so it is currently replaced by 0.

The next 15 digits (5-19) are the main block, or index of the document itself. These numbers mean the unique number of the document in the payment system of the budget recipient.

And finally, the 20th figure, or the final block, is calculated according to a certain algorithm adopted by the tax authority or fund.

Thus, each payment has its own unique UIN. Two identical numbers cannot exist.

Read about the basic principles of filling out a payment order in the article. "How to fill out a payment order in 2018 - 2019 - a sample?" .

Where to find UIN

The main question that continues to worry all practicing accountants after the adoption of Order No. 107N: where to find the same UIN number? As noted earlier, the need to indicate the UIN arises when paying fines, penalties and arrears, but in this case it is not mandatory (letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. ZN-4-1 / [email protected]). Thus, the payer should not worry about filling in field 22: either he will indicate in it the UIN given in the request, or the number 0.

UIN is usually indicated in the requirement sent by specialists tax inspections and state funds to pay fines, penalties or arrears. It is present in the composition of the details for which you need to transfer the appropriate amount.

In fact, filling field 22 is a lot of ado about nothing. The requirement to indicate the UIN applied only to certain payments intended for a budget recipient. Based on the latest clarifications from the Federal Tax Service of the Russian Federation, field 22 can also have the value 0 for them. In all other cases, it is enough to put 0 in this field.

Payer statuses indicated in payment documents can be found in this material .

Results

Field 22 in the payment order should be filled in only when paying penalties, fines or arrears. You can find a unique identification number in the requirement received from the tax authorities. When making other payments, field 22 is set to 0.

Sometimes, for the payment of taxes, fines and penalties, the payment order or receipt contains the UIN (Unique Accrual Identifier) requisite, which is not yet clear to us. I propose to consider the details of the description and use of this props.

Who needs a UIN

It is not possible for entrepreneurs or legal entities to enter UIN data into a payment order on their own, because this identifier is the prerogative of state institutions. Its number simplifies the distribution of funds received from individuals and legal entities.

The UIN function is as follows:

In reducing outstanding payments that are transferred to the state treasury;
In reducing the risk of unexplained payments.

Types and methods of payments with UIN

For legal entities and entrepreneurs, the indication of the UIN in the payment order is possible only upon request from state institutions (IFTS, FSS, PF), indicating the identifier number. These may include requests for the following payments:

Payment of penalties. If you do not put the code number, the tax office will identify the payment using other details. But in the payment document, it is still necessary to put "0" in field 22;
When paying the state duty;
Payment of taxes, penalties for the set requirements from state institutions;
Since 2017, the Federal Tax Service of Russia has been supervising the payment of insurance premiums, which means that the rules for filling out field 22 are identical to those for other taxes.

Payment Payment Methods:

If you prepare a payment through the State Services portal, then the system itself will automatically set the identifier number, but if you put “0”, this will not be considered an error;
When paying through a payment terminal, the taxpayer has nowhere to find out the identifier code, so you can put “0” in the code field;
Bank employees will not accept a payment document or receipt, if field 22 is left empty, you must put either the code itself or "0".

In some receipts for payment for individuals, the identifier number is already affixed. This number identifies the following payments:

Real estate registration fee;
Payment to pay for administrative violations;
To pay penalties from the traffic police, state duties;
When paying for the issuance of certificates;
To obtain an extract from the state register.

It is important to know that if the state institution indicates the UIN of the payment, then it must be entered in the payment order, otherwise the transferred funds will be on uncertain payments.

Situations where a UIN is not needed

If legal entities and individual entrepreneurs comply with the deadlines for paying taxes, contributions and fees, then when filling out payment documents, the accrual ID is not needed, because. state institutions did not submit claims for payment of arrears and penalties. The FTS system also recognizes the taxpayer by TIN, KPP, KBK. And in field 22 for the payment identifier, you need to put "0".

If individuals making payments on their own without presenting claims from the tax authority, the UIN does not fit.

Payment order field for UIN

When filling out a payment order, field 22, intended for the identifier code, must be filled in. What to put in this field depends on the following situations:

If we fill out the payment order at the request of state institutions, then we put in field 22 the identifier number that is in the document;
If we fill out the document for payment on our own, then in field 22 we put the number 0.

An example of a completed field 22 indicating the UIN:

It should be noted that the unique payment identifier code 22 must not be empty, otherwise the banking institution may not accept this payment.

An example of the use of UIN

Zorka LLC did not pay on time insurance premiums in the FSS, in turn, the Social Insurance Fund sent the debtor a demand for the payment of contributions indicating the UIN. When filling out the payment document, the accountant of Zorka LLC entered the identifier number in field 22.

Consequences of incorrect filling of 22 fields

When funds are received by the state treasury from taxpayers, the code number makes it possible to automatically determine payments, contributions and fees. If the identifier is incorrect, then this payment will be considered as failed. This leads to unpleasant consequences:

Formation of debt obligations of organizations and individuals to the budget and funds;
For each day of delay, the accrual of penalties;
The need to clarify the details of the payment order;
The receipt of funds in the state treasury with a delay, resulting in the imposition of penalties.

From the above, it must be concluded that making an error in filling out field 22 (UIN) can lead to big trouble and wasted time.

UIN for an individual

Individuals do not have to think about where to get UIN code for the payment document. When paying any taxes (land, property) according to the provided notice, the code is already automatically entered in the receipt.

The taxpayer can independently generate a payment document. You can create and print it in personal account the official website of the Federal Tax Service of Russia www.nalog.ru, after first registering. When generating a receipt for payment, the system will automatically assign the UIN code.

You need to know if an individual does not have an identifier number in the "payment", then you need to enter your TIN.

If the taxpayer finds it difficult to remember his TIN, then it can be found on the website of the Federal Tax Service through the "Find out the TIN" service. You must fill out the form with your data: full name, passport details, date and place of birth. Next, enter the code from the picture and click "Submit Request", and the answer to your request will immediately come.

Many people think that the value of the UIN in the payment order will always be prompted by the bank. However, this is possible only in the situation when the recipient of money / administrator of the corresponding payment has an agreement with this credit institution.

Sometimes the identifier number in the payment order can be clarified through the authority that acts as the administrator of the payment. That is, you need to visit his website or call, come in person.

Does the bank have the right to require UIN

It is important to know that you need to fill in field 22 of the UIN in the payment order only when the transfer of payments is subject to state institutions; for other companies, this details do not need to be indicated.

Cases have become more frequent when bank employees require individuals and legal entities to indicate TIN and UIN in payment documents. In connection with changes in the legislation of individual entrepreneurs, lawyers, notaries, heads of peasant farms must indicate the TIN in the field "TIN of the payer" or UIN of 20-25 digits in the field "Code".

If the TIN is specified, then the "Code" field is set to 0. In this case, banks can indicate the identifier number, but not fill in the TIN, which leads to a violation of the taxpayer's identification.