Recipient's budget classification code 2021 for tax refund

28.11.2020

Application for a tax refund for education deduction: form and form that can be downloaded, sample filling, procedure for sending to the tax office. The document is issued if you receive a tax deduction for expenses on your education or the education of your children. For more information on how to receive a tuition deduction, see the link. Having spent money on your education (or the education of your children), you have the right to return 13 percent of the total amount of such expenses from the budget (receive a tax deduction for education). There are exceptions to this rule and the amount of training expenses for which you can claim a refund is limited by law. All details are in the link above. And here you will find the official return application form in Excel and PDF format, which you can download, fill out and print, as well as recommendations for filling it out (with a sample filling) and sending it to the tax office. Other sample statements are given here:

• application for deduction for treatment;
• application for a deduction when purchasing an apartment (room, land, house, other real estate);
• tax refund application.

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:

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.

If you have questions or need help, please call Free Federal Legal Advice.

Tax deduction for training expenses

Conditions for receiving a deduction

Expenses of Petrov I.A. for my son’s education in 2021 amounted to 70,000 rubles, but since a limit of 50,000 rubles was set for expenses on children’s education, an amount of 6,500 rubles is eligible for refund.

(RUB 50,000 x 13%).

• Payment document - for individuals, individual entrepreneurs, lawyers, notaries engaged in private practice, heads of farms.
• Payment order - for legal entities, individual entrepreneurs, lawyers, notaries engaged in private practice, heads of farms (tax agents who pay personal income tax from a current account).

• the first 3 indicate the administrator to whose account the funds are received;
• the fourth digit indicates the type of income;
• fifth and sixth - purpose of payment;
• seventh - eleventh digits - item and subitem of income;
• twelfth - thirteenth - recipient of funds (local, federal and other budgets);
• fourteenth - seventeenth - type of payment (tax/fee, fine, penalty);
• eighteenth - twentieth - tax or other revenues.

KBK for individuals in the 3-NDFL declaration

You can view the budget classification code in 3-NDFL for 2021 for individuals on the website of the Federal Tax Service of Russia. How to do it:

1. Open the Federal Tax Service website and find the search box on the main page.

2. In the search bar, enter “KBK”.

3. In the output data, select the first line - codes.

4. On the loaded page, click on the payer type.

5. Select tax.

6. A table with codes will open in front of you. Here you need to select the KBK in 3-NDFL that is suitable for your situation - tax payment, recalculation, penalties, etc.

Reimbursement of the Social Insurance Fund in 2021: reflection in accounting (budget) accounting

If the Social Insurance Fund reimburses expenses for the previous reporting period (year), the receipt of the specified reimbursement to the personal account will be reflected by increasing the off-balance sheet account 17 “cash receipts” opened for account 201 (clause 365 of instructions No. 157n).

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It is also worth noting separately the procedure for reflecting compensation from the Social Insurance Fund for the last reporting period in line 951 of section 4 of form 0503737. In the letter of the Ministry of Finance of Russia No. 02-06-07/26400, the Treasury of Russia No. 07-04-05/02-7273 dated 19.04. 2021, letter of the Ministry of Finance of Russia dated December 20, 2021 No. 02-07-10/85225 for such amounts it is proposed to indicate the analytics code 510. However, the founder of a budgetary (autonomous) institution may establish a different procedure for using the analytics code in section 4 of form 0503737. For example, the founder may require to indicate as the analytics code the CWR for which the expense was previously made (119).

KBK in 3-NDFL for individual entrepreneurs for 2021

Individual entrepreneurs submit a 3-NDFL declaration in 2 cases:

• they operate on a common taxation system;
• They work in a special regime, but in part of their income they are subject to income tax.

And for income not related to individual entrepreneurship, such persons are ordinary citizens - individuals, and enter the same BCC for the payment of personal income tax of an individual for 3-personal income tax.

How to find codes for individual entrepreneurs:

1. When choosing a payer, go to entrepreneurs.

2. Here you can also select income tax.

3. The table will contain all the codes you need.

Application for refund of overpaid tax: sample 2021

This field can be filled in either by a specific date (in case of an overpayment in connection with a specific payment) or by a reporting (tax) period. To indicate the period, use the following alphanumeric notations:

New banks and sample applications for refund of overpaid tax in 2021

Remember that if you submit an application, for example, for a refund of land tax, the location of which is different from the place of your registration, the checkpoint is indicated specifically for the tax authority where the land plot is registered

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First of all, on the date of its occurrence. The Tax Code allows 3 years for tax refunds. They are calculated from the date the overpayment occurred. And if for mandatory payments, which are transferred only at the end of tax periods, it is quite simple to determine this date, then for taxes with an advance payment mechanism, the question may arise: “Should we count the deadline for tax refunds from the date of making an advance or annual payment to the budget?”

CBC for personal income tax refund for treatment

Tax refunds for treatment expenses, etc. relate to deductions - property, social, standard or special. Refunds in such cases may vary:

• full refund of tax paid for the past calendar year (one and the last 3 years; data for one year is filled out in one declaration);
• receiving a deduction at your place of work - submitting a request to your employer to stop collecting income taxes on your salary; there is no refund here, but it does stop you from being taxed for the time being.

Most often, the first option is used for treatment. In this case, the BCC in 3-NDFL when registering a deduction will be the same as when paying, but instead of the number 3, the number 1 is used in the code:

Your lawyer

The maximum deduction amount is RUB 120,000. is defined by law and applies to all social deductions (except for expensive treatment and charity). For example, if you paid for your own training and treatment in one calendar year, then you can return a maximum of 15,600 rubles.

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Send by mail

If, for example, personal income tax previously paid in different municipalities is subject to refund, then section 1 of the declaration is also filled out in several copies separately for each OKTMO code (clause 4.1 of Appendix No. 2 to Order of the Federal Tax Service of Russia dated December 24, 2021 No. MMV-7- eleven/ ). True, the BCC in each of these sections is the same.

1. Who is the payer: tax agent, individual entrepreneur, individual, foreigner,

What income is tax calculated on: payments to employees, income from business, proceeds from the sale of personal property,

2. What kind of payment is sent: tax, penalties, fine, interest.

KBK in 3-NDFL when selling a car

The sale of a car is an operation that generates income for the seller, subject to personal income tax. Even if you used a deduction or submitted expenses for the purchase of a car and reduced the tax base to zero, you need to fill out the declaration and submit it on time.

Even if the amount is zero, in section 1 you note the absence of payment to the budget, and in the amount column you indicate “0”, while the BCC from the sale of a car in 3-NDFL will be as follows:

Application for refund of overpaid tax: sample 2021

Remember that if you submit an application, for example, for a refund of land tax, the location of which is different from the place of your registration, the checkpoint is indicated specifically for the tax authority where the land plot is registered

New banks and sample applications for refund of overpaid tax in 2021

The form, relevant for 2021, was approved by order of the Federal Tax Service of Russia dated February 14, 2021 No. ММВ-7-8/ [email protected] “On approval of document forms used by tax authorities and taxpayers when carrying out offsets and refunds of amounts of overpaid (collected) taxes, fees, insurance premiums, penalties, fines.”

Filling out the form for an individual entrepreneur is subject to rules similar to those for organizations. A sample application for a refund of the simplified tax system for individual entrepreneurs will contain code 78 for the Tax Code article, and in the fields below code 1 is entered as an overpayment and code 1 as a tax. You can find out which BCC to enter under the simplified tax system in this article. A businessman also has the right to return the overpaid money within three years from the date of the overpayment.

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Business.ru explains how to correctly prepare an application for a refund of overpaid tax according to the 2021 model and how you can dispose of overpaid amounts. The article is accompanied by an official application form for downloading.

Application for refund of overpaid tax individual entrepreneur sample 2021

If a taxpayer of the simplified tax system overpaid the amount, regardless of the reason (whether it was an accounting error or insurance premiums were not taken into account), the simplified tax collector will be able to offset the overpayment for a subsequent period or return the amount to his current account. The situation of claiming an overpayment is also relevant in the absence of an object subject to the simplified tax system when switching to another tax system or closing an individual entrepreneur.

The main thing is that the document contains a “living” signature of the head of the applicant company or a person authorized to act on his behalf (in this case, the use of facsimile autographs, i.e. printed by any method, is prohibited).

REMEMBER! According to the law, an error in the KBK is not a reason for which the payment will not be considered transferred. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

Features of drawing up an application

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

• according to the taxpayer, the overpayment of corporate income tax amounted to 5.8 million rubles;
• According to the tax authority, the overpayment of corporate income tax amounted to 0.56 kopecks.

The company applied for a refund of income tax to the Federal Tax Service on April 19, 2021, and to the court on July 26, 2021.

The fact is that the overpayment went to the plant from another organization as a result of succession as a result of reorganization. The reason for the refusal was the missed three-year deadline for filing an application for a credit (refund) of the amount of overpaid tax.

Overpayment of insurance premiums to the Pension Fund can be returned if the individual entrepreneur paid them for himself

The main industry event of the fall can be considered the adoption of Federal Law No. 325-FZ on September 29, 2021, which introduced large-scale amendments to the Tax Code. One of these amendments, a change in the procedure for offset and return of overpayments, has become the subject of consideration of a current topic. What new the new law has brought to the procedure for offset or refund of taxes, as well as what difficulties an organization may encounter when tax authorities refuse to offset or refund overpaid taxes, is set out in our material. The given examples of judicial practice will help to optimally manage overpayments, taking into account the experience of other taxpayers.

KBK in 3-NDFL when buying and selling an apartment

The sale of an apartment is reflected in the report in the same way as the sale of a car. And the purchase of real estate gives the buyer the right to exercise the right to reimbursement of 13% of the costs of the apartment, i.e. there is a refund from the budget. The BCC for 3-NDFL in 2021 for property deduction is as follows:

.

Important!

If you receive a deduction from your employer, you also fill out a declaration and you need both the BCC and other details.

KBK fine for late submission of tax returns in 2021

Penalties are not indicated in the declaration; these reports are intended solely to reflect taxes - payable or refundable. But if you committed a tax violation and were fined, you need to pay it by the due date specified in the tax notice or demand.

The Federal Tax Service always attaches receipts with details for the correct transaction to the letter. If you lose them, you can easily pay the tax yourself - for example, from a card or electronic wallet, knowing the BCC and other details.

You can also view the BCC for fines on the Federal Tax Service website in the specified section of budget classification codes:

Application form

There is no mandatory form for the specified document. You can draw up an application yourself, indicating the necessary information, or using a ready-made form developed by the Federal Tax Service.

The tax authority has no right to refuse to accept a personal application.

Application form for personal income tax refund recommended by the Federal Tax Service

(form according to KND 1150058) – download in
Excel
.

Free form of application for personal income tax refund

– download in
Word
.