KBK Personal Income Tax in 2021 (IP “for oneself”, dividends and other income)

Directory of KBK budget classification codes for 2013

We present to your attention a directory of KBK budget classification codes for 2013, approved by order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n.

Quick search for KBK codes for legal entities for 2013 Quick search for KBK codes for individual entrepreneurs for 2013

Directory of KBK budget classification codes for 2013

For information:

Directory of KBK budget classification codes for 2012, taking into account the changes that the Ministry of Finance of Russia reported in letter dated 10/06/2011 No. 02-04-09/4467

How to find out the BCC tax for 3-NDFL for 2018?

In the 3-NDFL declaration, it is most difficult to fill out the sheets with income and deductions, and even section 2 requires concentration and calculations, and the title one requires the indication of numerous data. Section 1 sheet is the easiest and fastest to fill out; it only requires 3 values:

• KBK;
• OKTMO;
• amount to be paid or refunded.

Line 020 in 3-NDFL is intended to indicate the BCC. Why is this code so important? The current budget system in Russia is divided into 3 levels - federal, regional and local, and each type of revenue has its own code. Such codes are necessary to organize and account for all income and expenses of the consolidated budget.

By indicating the KBK for filling out the 3-NDFL declaration, you identify the essence of your report - how all calculations are summarized: budget revenues or reimbursements from the budget. Depending on the code, the base of annual movements in the state treasury is formed.

Important! In order to correctly indicate the BCC in 3-NDFL for 2021, you need to rely on information from the Federal Tax Service of Russia, and also pay attention to what the result of your declaration is: income or expense of the country’s consolidated budget.

KBK for personal income tax: penalties, fines, interest, principal payment for individual entrepreneurs

Individuals who are registered as individual entrepreneurs must pay personal income tax every month. They must indicate certain budget classification codes in the payment order.

KBK for personal income tax: decoding

To pay personal income tax, the KBK is indicated in the payment order. This is a budget classification code by which contributions are credited to a specific account. If it is indicated incorrectly, penalties will be taken against the tax agent.

On the territory of the Russian Federation, several rates have been established for the payment of personal income tax:

• 13% is the basic rate at which taxes are paid on income in the form of wages, rental housing, etc.
• 15% – tax rate on income received by non-residents in the form of dividends.
• 30% is the tax rate on income received by non-residents from sources located on the territory of the Russian Federation.
• 35% – tax rate on income in the form of winnings.

Personal income tax is charged on the amount of income that is documented. Tax is calculated separately for non-residents of the Russian Federation. Some income is not subject to tax.

These include the following:

• government remuneration (prizes, payments to donors, etc.);
• receiving an inheritance;
• receiving property by donation;
• compensation from the state (payments for loss of housing, etc.);
• scholarships, pensions, grants;
• state benefits (various aid items).

Maternity capital is also included in this category. It is not subject to personal income tax.