Payment order for UTII in 2021 sample

Payment order for UTII in 2021 sample

At the same time, the specific details given in the article for paying UTII in 2021 - 2021 may change again, so before sending any payment you must make sure that they are correct.
105 - OKTMO code. 106 - for tax transfer, the TP value is set (i.e. current payments). 107 - reporting period (for example, IV quarter of 2021 - Q4.04.2018). d.). Payment slips of the year with an example of filling out can be found at the link: . In addition to the above

How to draw up a payment order to pay UTII in 2020

The area is measured in square meters.

1,800 (for each square meter) Sales of goods through vending machines For this type of activity, the number of vending machines is taken into account 4,500 (for each machine) UTII was introduced to help small businesses to ease the tax burden for them, so it replaces several taxes at once - Personal income tax, income tax, VAT, property tax.

In addition to restrictions on types of activities, there are additional conditions (not all conditions are given, but only some), namely: the number of employees in the organization or individual entrepreneur must be less than 100 people; the share of participation in other organizations is not more than 25%; the organization or individual entrepreneur should not be the largest taxpayers; UTII cannot be used by hospitals, clinics, etc.; activities carried out using simple partnership agreements or contracts

Payment order for payment of UTII in 2021: sample

With this status, the Taxpayer Identification Number (TIN) or UIN (field 22) of the UTII PAYMENT ORDER FOR IE 2021 must be filled in. Here is a sample payment order for UTII for an individual entrepreneur in 2021: Organizations, unlike individual entrepreneurs, put payer status “01” in the UTII payment order, since the company is a taxpayer.

UTII PAYMENTS 2021 FOR LEGAL ENTITIES Here is a sample payment order for UTII for organizations in 2021: Share with friends on social networks Telegram ontakte Categories:

Kbk on UTII for individual entrepreneurs in 2021

In addition to taxes, this also includes various debts and additional payments. Quite often there is a situation when entrepreneurs somehow commit violations, the most common of which is late payment.

In this connection, there is a need to pay a penalty or some kind of fine.

For this, there is a separate BCC for paying penalties on UTII in 2020 for individual entrepreneurs - 182 1 0500 110, and a separate code for fines - 182 1 0500 110.

KBK payment for UTII 2021 for individual entrepreneurs Tax 182 1 05 02010 02 1000 110 Penalties 182 1 0500 110 Fines 182 1 05 02010 02 3000 110 This code must be indicated in payment orders when paying taxes, penalties, fines and interest. Additionally, we note that only one code can be noted on the payment slip.

When making payments that relate to several BCCs at once, it will be necessary to fill out several payment documents.

Payment order for UTII in 2021: sample

For current payments, after submitting reports - the date of signing the declaration.

The first two are the payment frequency (CP).

The next two are the quarter number (01 - 04). The last four are the year for which tax is paid.

When paying off the arrears, write down the payment deadline from the request. In field 106, the entrepreneur writes the value “TP” - for current payments. If

Payment order for penalties in 2021 - 2021 - sample

Now we leave this field empty, and the fact that this is a penalty can be understood precisely from the KBK.

ATTENTION! Starting from 2021, the procedure for determining the BCC is regulated by a new regulatory legal act - Order of the Ministry of Finance dated 06/08/2018 No. 132n.

In this case, the basis for the payment will most likely have a code ZD, that is, voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service, because we, as a rule, transfer penalties not for the current period, but for past ones. Payment of penalties at the request of the Federal Tax Service.

https://www.youtube.com/watch?v=57cnnE7Pfng

In this case, the payment basis will have the form TP. Transfer of penalties based on the inspection report.

Filling out a payment order in 2021 - 2021 - sample

As a rule, special accounting programs are used for this, and for electronic payments, software of the “Bank-Client” type is used.

Step 1. Indicate the number and date of the payment.

Payment orders are numbered in chronological order. The number must be non-zero and contain no more than 6 characters. The date in a paper document is given in the format DD.MM.YYYY.

In an electronic order, the date is filled in in the format established by the bank.

The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Payment order for payment of UTII for the 1st quarter of 2021 - 2020 sample

Source: https://econsalting.ru/platezhnoe-poruchenie-po-envd-v-2019-godu-obrazec-62471/

What to write in field 107

Field 107 in the payment order has 10 required characters. Eight of them are semantic, and two more characters are dividing points. For example, MS.06.2019.

According to the instructions of the Bank of Russia, the first two characters in detail 107 are filled in depending on the payment period and, accordingly, indicate it:

• MS - per month;
• KV - per quarter;
• PL - for half a year;
• GD - for a year.

The next two semantic characters (4th and 5th) of detail 107 are filled in according to the payment period and, accordingly, according to the previously selected first two parameters. That is, if the payment is monthly, the indicator can be selected from 01 to 12 depending on the month for which it is made. Quarterly - from 01 to 04. Semi-annual - 01 or 02. When transferring funds once a year, “00” is indicated in the 4th and 5th digits.

The last 4 characters are filled in in accordance with the year for which payment is made.

In cases where the legislation provides for a specific tax payment date, field 107 in the payment slip should be filled out indicating this date, for example:

If it is impossible to specify the required values, the payment order may not be saved and will generate an error stating that the “payment basis 106” field is not filled in. In this case, it is possible to enter the value “0” in fields 106 and 107 of the payment slip.

Payment order – filling out 2021

All organizations interact with each other, sometimes they need to transfer money for a particular service or product to the bank account of their counterparty. To do this, the head of the organization or the chief accountant needs to contact the bank with a corresponding request. This request is made using a special document called a payment order.

What is a payment order?

A payment order is a document that contains the payer’s information for the bank engaged in servicing him about the payments necessary to make from his current account to the accounts of counterparties or to government agencies for a certain amount.

There are two types:

• in electronic;
• in writing.

If the organization does not have remote access to Internet banking, then this order can be downloaded from the link and filled out by hand or on a computer.

Obligations of the bank and the payer

When making a payment from a current account in a banking organization, when using a payment order, obligations arise for both the payer and the financial organization.

There is a certain procedure for filling out the details; the payer is absolutely obliged to follow them when making non-cash payments. If he intentionally or carelessly violates this rule, the payment order may not be executed.

This norm is regulated by Article 864 of the Civil Code of the Russian Federation.

By accepting this document for execution, the bank undertakes to transfer the specified amount of payment from the payer's account to the recipient's account using the specified details. This obligation is regulated by the Civil Code in Article 863 paragraph 1.

Sample payment order fields in 2021

In electronic form, a payment order can usually be found in two formats: Word and Excel. We also suggest using the online service to automatically fill out all the columns of the payment order.

Payment order, download in Word format : form and sample

Payment order, download in Excel format: form and sample

How to fill out a payment order point by point

The details of the future payment in this document are filled in in strictly designated places. A large amount of information in this document is provided in coded form. The encoding is universal for all participants in the process of non-cash financial transfer:

• banking organization;
• recipient;
• payer.

This versatility allows you to introduce automation when recording financial transactions for electronic document management. This instruction is relevant for the current version of the payment order, developed by the Bank of Russia in 2012. The settlement document is filled out on the OKUD form 0401060, the new form is approved by Appendix No. 2 of Regulation No. 383-P. and filled in as follows:

Field 3. Document number. According to the internal document flow in the organization, an ordinal value is assigned. When an individual applies, the number can be assigned by the banking organization independently. The number of characters should not exceed six.

Field 4. The date of sending the payment is indicated in the format DD.MM.YYYY. If you fill out a payment order electronically, the sending time is formatted automatically.

Field 5. Type of payment. Fill in how payment will be made (by mail, electronically, telegraph). It must be left blank when choosing another payment method. When using a client bank, a coded value developed by the bank is entered into the field. .

Field 6. Amount in words. The first letter must be capitalized. Everything is written without abbreviations, at the end the phrase “rubles” is written. Then the number of kopecks is indicated using numbers, after which “kopeck” is written. If the number of kopecks is zero, they can be omitted.

Field 7. Amount in numbers. Rubles are separated from kopecks by a comma. If there are no kopecks, the “=” sign is used. The presence of other characters will make the payment order unusable.

Field 8. Payer. The short name of the legal entity is indicated. persons of the organization, individuals indicate the full last name, first name and patronymic. The type of activity, address, and legal status are indicated in brackets. The person's name and organization name are separated from the location by a "//" (maximum 160 characters).

Field 9. Payer's current account, consisting of 20 digits.

Field 10. Name of the payer's bank, either in full or abbreviated with its location.

Field 11. BIC. Identification code of the payer's bank. It is taken in accordance with the “Handbook of the BIK of the Russian Federation”.

Field 12. Correspondent account, except for those cases when the payer is served by the Bank of Russia or its territorial divisions.

Field 13-17. Above, by analogy, we fill in information about the recipient, bank and account.

Field 18. The number 01 is entered - the type of operation indicating the payment order.

Field 19-20. Leave blank. Only if there were no special instructions from the bank.

Field 21. Payment queue, enter a number from 1 to 6. For example: 3 - contributions, taxes, wages, 6 - payment for purchases (Article 855 of the Civil Code of the Russian Federation).

Field 22. UIN (unique accrual identifier). It consists of 40 characters for legal entities, 25 for individuals. If it is missing, then 0 is written.

Field 23. This is a reserve field and must not be filled in.

Field 24. Purpose of payment. The name of the service or product purchased for which payment is made is indicated here. To be on the safe side, you can specify VAT.

Field 43. Client's stamp, if the payment form is filled out in printed form.

Field 44. Signature. It must correspond to the sample provided when opening an account with a financial institution.

Field 45 is intended for bank marks such as stamps and signatures.

Field 60. Payer’s INN, consisting of 12 characters for legal entities and 10 for individuals.

Field 61. Recipient's TIN.

Field 62. Date of receipt of the payment by the banking organization. This is done by a financial institution.

Field 71. Date of debiting money from the account, filled in by the bank.

Important! Paragraphs 101-110 are filled out only if the payments are intended for customs authorities or the tax service.

Field 101. The payer status is indicated using a special code designation in the range of numbers from 01 to 26 (Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

Payers of insurance premiums are recommended to use the following codes to fill out a payment order:

• code "01" - legal. persons making payments to individuals. persons;
• codes “09”, “10”, “11”, “12” - individual entrepreneur;
• code "13" - physical. faces.

Individual entrepreneurs must indicate whether they pay contributions for themselves or for their employee.

Field 102-103. The payer's checkpoint (9 digits), if there is one, and the recipient's checkpoint cannot begin with two zeros.

Field 104. Budget classification code (BCC).

Important! Since 2021, changes have occurred, and now the recipient of contributions is not the Pension Fund, as before, but the Federal Tax Service, with the exception of cases of contributions to the Social Insurance Fund for injuries. Starting in December, new BCCs must be indicated. You can find out the details of your Federal Tax Service here.

Field 105. OKTMO code.

Field 106. Payment basis, consisting of two special characters. Below are the main codes for filling out field 106 in the 2021 payment order.

SituationCode

Field 107. Shows the frequency of tax payments: per month, per quarter, per year.

Field 108. Payment basis number. Enter the number of the document on the basis of which the payment is made. If the values ​​of TP or ZD are indicated in the previous paragraph, then “0-zero” must be entered here.

Field 109. Document date. If the value 0 is specified in paragraph 108, then 0 is also entered here.

Field 110. Remains empty after changes in legislation came into force in 2015.

Important! From 2021, any corrections to the payment order are not allowed.

How to generate a payment order to the tax office

To fill out this document in a short time and without problems, you can use a convenient and simple service located on the official website of the Federal Tax Service of Russia.

The available functionality allows you to check the accuracy of already completed orders or pay online yourself using one of the partner banks that have an agreement with the tax service.

The use of this service requires mandatory registration and the presence of an electronic digital signature.

Nuances

In most cases, four instructions are drawn up:

• the first is needed to write off money at the payer’s bank and remains there, ending up in daily documents;
• the second is stored in the recipient’s bank and is needed for crediting to the second party’s account;
• the third is used as confirmation of the bank transaction and is attached to the account statement of the second party;
• the fourth is given to the payer with a seal imprint as confirmation of payment.

Attention! The banking organization accepts “payments” even if the balance in the payer’s current account is less than the amount specified in the order. The payment order is executed only in the opposite case.

When the payer contacts a banking organization for information about the execution of orders, they are provided to him on the next business day.

: How to fill out a payment order to pay penalties?

Source: https://ip-shnik.ru/formy-dokumentov/platezhnoe-poruchenie-obrazec-zapolnenija/

Deadline for payment of UTII for the 4th quarter of 2021 and BCC

UTII tax for the 4th quarter of 2021 must be paid by October 25, 2021. The 25th, according to the production calendar for 2021, falls on Friday, which is a working day, which means there is no postponement of the tax payment deadline. As the New Year 2021 approaches, we recommend bookmarking two important pages in advance:

• Production calendar 2021 - contains information about working days, weekends and holidays in 2021, as well as working time standards by month and quarter; necessary for entrepreneurs, accountants, and personnel department employees.
• Tax calendar 2021 - contains deadlines for paying taxes, insurance premiums, and submitting reports for different taxation systems.

Paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation states that individual entrepreneurs, as well as organizations, must pay tax according to the details of the tax inspectorate, in which they are registered as payers of “imputation”.

The BCC for payment of UTII for the 4th quarter of 2021 is as follows: 182 1 05 02010 02 1000 110.

How to fill out a payment order for UTII for individual entrepreneurs 2021

entrepreneur INN of the recipient (61) TIN of the Federal Tax Service Inspectorate to which contributions are paid Checkpoint of the recipient (103) Checkpoint of the Federal Tax Service Inspectorate to which contributions are paid Recipient (16) UFK by _____ (name of the region in which contributions are paid), and the specific Federal Tax Service Inspectorate is indicated in brackets. For example, “UFK for the city.

Moscow (Inspectorate of the Federal Tax Service of Russia No. 14 for the city.

Moscow)" Priority of payment (21) 5 KBK (104) Budget classification code corresponding to the contribution paid and the period for which the contribution is paid OKTMO (105) - OKTMO code at the location of the organization/EP, if contributions are paid by a legal entity/its EP - Code OKTMO at the place of residence of the individual entrepreneur, if the contributions are paid by the individual entrepreneur. Basis of payment (106) This field indicates one of the following values: “TP” - when paying the contribution for the current period; “ZD” - in case of voluntary repayment of arrears of contributions; “TR” - when repaying the debt at the request of the Federal Tax Service; “AP” - when repaying the debt according to the inspection report (before issuing a demand)

Payment order for UTII: sample

The date format is “day month year”.

In electronic form, the date is entered in the format established by the bank. Clause-2. The “type of payment” is indicated, the code of which is set by the bank. Clause-3. The status of the payer is indicated. The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12.

2013 No. 107n:• 01 - taxpayer (payer of fees) - legal entity;• 02 - tax agent;• 06 - participant in foreign economic activity - legal entity;• 08 - payer - legal entity (individual entrepreneur) transferring funds for payment insurance premiums and other payments to the budget system of the Russian Federation;• 09 - taxpayer (payer of fees) - individual entrepreneur;• 10 - taxpayer (payer of fees) - notary engaged in private practice; • 11 - taxpayer (payer of fees) - lawyer who founded

KBK for the single tax on imputed income (UTII)

It is possible to correct the identified error, but it will require interaction with tax officials.

The UTII taxation system is a preferential tax payment regime provided for by law for certain categories of taxpayers subject to certain conditions and requirements.

This system, also called “imputation,” allows you to pay only one instead of a whole series of taxes.

Accordingly, not only costs are reduced, but also reporting.

“Imputement” replaces four taxes:

1. Personal income tax (but only for individual entrepreneurs);
2. VAT;
3. property tax;
4. income tax.

There are restrictions on exemptions from fees, they are indicated in.

Kbk utvd for individual entrepreneurs, penalties and fines for 2021 and 2021

Other types of activities, from household and veterinary services to the lease of a retail outlet, are subject to the main norm.

According to the law, the payer is obliged to timely repay tax debts to the state.

The following dates were in effect: Fourth Quarter 2021 Until January 25, 2021 First Quarter 2021 Until April 25, 2021 Second Quarter 2021 Until July 25, 2021 Third Quarter 2020 Until October 25, 2021 The last payment date was not a business day. Entrepreneurs paid according to the standard scheme, without transfer to working days.

Payment order for payment of UTII for the 1st quarter of 2020

First of all, it is worth noting that UTII is payable for each type of activity that is subject to imputation.

Based on clause 5.1 of the Procedure (the document was approved by Order of the Russian Federal Tax Service No. ММВ-7-3/353 dated July 4, 2014), the calculation must be made for each of the places where the “imputed” activity is carried out.

Let's give an example. The company operates in retail trade through several stores, as well as in the provision of household services to the population. In this case, the organization must calculate the Single Tax on imputed income for each of these types of activities. You will find more examples of calculating UTII in 2021 for various types of activities here.

In order to calculate UTII, in addition to the necessary physical indicators, in accordance with Article 346.29 of the Tax Code of the Russian Federation, you need to know the following values: deflator coefficient K1.

Let us remind you that in 2021 K1 UTII has been increased.

From January 1, the K1 value for calculating UTII is 1.915.

Samples of payment orders in 2021

This requirement is typical only for cases of settlements with the budget (for taxes, insurance premiums, etc.).

You must also indicate the code (field “105”) and the tax period (field “107”). Must be entered (field “106”).

For example, a sample payment order - tax penalties paid at the request of the Federal Tax Service will have the designation TR, which means payment of the debt at the request of the fiscal authority.

Current payments are designated by the letter combination TP, payment of debt - ZD.

When taxes and insurance premiums are paid, the sample payment order must contain the current BCC, which will identify the recipient of the funds and the type of insurance system (pension, medical or social).

In the purpose of payment, it is necessary to indicate which contributions are being transferred, and from the income for which period they are calculated. Budget classification codes for 2021 have been updated - the changed codes are presented in the order of the Ministry of Finance dated 06/08/2018.

Receipt for payment of UTII for individual entrepreneurs in 2021

Source: https://GarantR.ru/kak-zapolnit-platezhnoe-poruchenie-na-envd-dlja-ip-2019-50016/

Budget classification code for 2018

The budget classification code for paying UTII in 2021 is 182 1 0500 110. In payment orders you must put this 20-digit BCC for paying UTII for the 1st quarter of 2021 and subsequent reporting periods.

If, in addition to tax, it is necessary to pay a penalty or a fine, the BCC will be distinguished by four characters from 14 to 17. The meanings of these codes are as follows:

• for imputed tax – 1000;
• penalties – 2100;
• fine – 3000.

As a result, the table with BCC for UTII for 2021 looks like this:

KBK table from 2021 for LLC and individual entrepreneur

UTII payment 2021 sample filling for individual entrepreneurs

The account (number) of payment orders (above) can be anything and they can be made with the same numbers.

But it's better to take turns. VAT in payment orders is always indicated in the purpose of payment.

If it does not exist or cannot exist, it is credited as “Without VAT”.

They don’t put anything in the non-tax department. On the payment order at the bottom in the top line there must be the signature of the manager (IP) or the person acting by proxy.

Also, if an organization or individual entrepreneur uses a seal, then it should also be there. In field 109 (date, below the “reserve field”, on the right) enter the date of the declaration on which the tax is paid.

Filling out a payment order in 2021: sample

; — for taxes paid quarterly: “QUARTER.XX.YYYY”, where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid; — for semi-annual taxes (for example, Unified Agricultural Tax): “PL.XX.

YYYY”, where XX is the number of the half-year (01 or 02), YYYY is the year for which the tax is transferred; — for annual payments: “GD.00.

YYYY”, where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2021, you will need to enter “YY.00.2019”).

If field 106 contains “TR”, then field 107 reflects the date of the request. If field 106 is “AP”, then field 107 is “0” “0” Document number (108) If field 106 is “TP”/“ZD”, then field 108 is “0”.

If field 106 contains “TR”, then field 108 reflects the number of the tax request for payment. If in field 106 there is “AP”, then in field 108 the number of the decision made based on the results of the check is indicated “0”. Date of the document (109) If in field 106 there is “TP”, then in field 109 the date of signing the declaration is entered.

Kbk yvd-2020 for individual entrepreneurs

→ → Current as of: July 12, 2021

Individual entrepreneurs who conduct business activities subject to a single tax on imputed income (UTII), and who voluntarily switched to this special regime, must pay UTII in the manner and within the time limits provided for in. We will tell you about the deadlines for paying taxes in 2021 and the BCC for transferring UTII by entrepreneurs in our consultation. UTII is paid by entrepreneurs (as well as organizations) quarterly.

When paying UTII, the payment order must indicate the BCC corresponding to this type of tax.

At the same time, the BCC for UTII for individual entrepreneurs in 2021 has not changed compared to those used in 2020.

When specifying the KBK in a payment order for the payment of UTII, it is necessary to differentiate whether the tax itself is paid or a penalty or fine on it, since categories 14-17 of the KBK depend on the type of payment: Payment type for UTII KBK Tax 182 1 0500 110 Penalties 182 1 0500 110 Fine 182 1 0500 110 If the taxpayer made a mistake when paying UTII, he will not have to pay the same amount again. After all, even if there is an error in the KBK, the tax, penalty or fine will be credited to the budget system of the Russian Federation, if the Federal Treasury account number and the name of the recipient's bank () are correctly indicated in the payment order.

To clarify the payment, the taxpayer just needs to send a letter to the inspectorate to clarify the payment, in which he indicates which BCC is considered correct, and attach to it a copy of the originally sent payment order with an error. Also read:

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What to write in field 107

Field 107 in the payment order has 10 required characters. Eight of them are semantic, and two more characters are dividing points. For example, MS.06.2019.

According to the instructions of the Bank of Russia, the first two characters in detail 107 are filled in depending on the payment period and, accordingly, indicate it:

• MS - per month;
• KV - per quarter;
• PL - for half a year;
• GD - for a year.

The next two semantic characters (4th and 5th) of detail 107 are filled in according to the payment period and, accordingly, according to the previously selected first two parameters. That is, if the payment is monthly, the indicator can be selected from 01 to 12 depending on the month for which it is made. Quarterly - from 01 to 04. Semi-annual - 01 or 02. When transferring funds once a year, “00” is indicated in the 4th and 5th digits.

The last 4 characters are filled in in accordance with the year for which payment is made.

In cases where the legislation provides for a specific tax payment date, field 107 in the payment slip should be filled out indicating this date, for example:

If it is impossible to specify the required values, the payment order may not be saved and will generate an error stating that the “payment basis 106” field is not filled in. In this case, it is possible to enter the value “0” in fields 106 and 107 of the payment slip.

Kbk for a single tax on imputed income (UTI)

Kbk for the single tax on imputed income (UTI) is a budget classification code that is indicated in the payment order when transferring the tax amount. KBK contains information about the purpose and essence of the payment. The article indicates the current codes for paying UTII tax in 2021.

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The budget classification code is a special digital code indicated when transferring amounts to the budget in order to correctly distribute them among items in the budget.

The KBK UTII 2021 for legal entities is the same as the KBK UTII in 2020 for individual entrepreneurs; the indicator in this case does not depend on the legal form of the taxpayer.

The value of the code must be set up-to-date in payment documents, in accordance with current legislation, otherwise the financial obligation will not be considered fulfilled. It is possible to correct the identified error, but it will require interaction with tax officials.

Who pays the tax

The UTII taxation system is a preferential tax payment regime provided for by law for certain categories of taxpayers subject to certain conditions and requirements. This system, also called “imputation,” allows you to pay only one instead of a whole series of taxes. Accordingly, not only costs are reduced, but also reporting. “Imputement” replaces four taxes:

• Personal income tax (but only for individual entrepreneurs);
• VAT;
• property tax;
• income tax.

There are restrictions on exemption from fees, they are specified in Art. 346.26 Tax Code of the Russian Federation.

To switch to this mode, you need to register for special registration. In addition, it is necessary that the type of activity of the subject be included in the list from Art. 346.26 of the Tax Code of the Russian Federation, the number of staff did not exceed 100 people and the requirements for the participation of other organizations in them were met.

Where is the KBK indicated?

The code values ​​are indicated in the payment order for the transfer of the fee in field 104. This field must be filled in when making settlements with budgets. It is located at the bottom of the form on the left, below the “Recipient” column and above the purpose of the payment.

Table of values

BCC for payment of UTII in 2021 are established by Order of the Ministry of Finance No. 132n. It must be filled out when making payments to the budget. The value is the same for all categories of payers: commercial and non-commercial legal entities and individual entrepreneurs.

However, when assigning a payment, the code changes: the KBK “UTII Penalty 2020” for legal entities is set differently than when making the main tax payment (the value also does not depend on the legal form of the entity, that is, the same indicator is set for individual entrepreneurs).

Table. KBK UTII 2021 for LLC, JSC, individual entrepreneur and other legal forms of taxpayer.

Example of a payment order

Look at a sample UTII payment slip for the 1st quarter of 2020; BCC is indicated in field 104.

When filling out the form, it is necessary to take into account that the values ​​of the BCC for UTII are set uniformly for all subjects of the Russian Federation, while other details depend on the location of the payer and payment must be transferred to the tax office that controls the territory in which the subject is officially registered as a tax payer under the simplified regime. Only taxpayers engaged in cargo transportation transfer funds to pay the fee at their place of registration.

You can find out the address and details of the Federal Tax Service on the official website of the Federal Tax Service.

Payment period

The payment terms are established in Art. 346.32 Tax Code of the Russian Federation. It is the same for all reporting periods (which are quarters) - until the 25th day of the month following the reporting quarter. Thus, in 2020 the deadlines are:

• for the first quarter - until April 25;
• for the second quarter - until July 25;
• for the third quarter - until October 25;
• for the fourth quarter - until January 25, 2021.

In 2021, none of the dates fall on a weekend, therefore, there will be no postponements. But in 2021, January 25 falls on a Saturday, which means the payment deadline is postponed to Monday, January 27.

Penalties will be charged for late payment.

Features of processing a payment for a fine

Starting from 2021, payers are given the right to make payments to the tax office for third parties. This is also true for penalty payments. In addition, the Tax Code of the Russian Federation has not established restrictions on such payment of accruals made before 2021. This means that a situation is possible when either the payer himself pays the fines, or another person does it for him.

Depending on the situation, the payment order for a fine to the tax office, a sample of which is given below, will indicate the corresponding status of the payer.

Also, depending on the situation, the name of the payer, his TIN and KPP, and, if necessary, also the name, TIN and KPP of the person for whom the payment is being made, will be indicated.

BCCs for penalties are established for each type of tax and contribution. When making a payment for a fine, it is important to take into account that in the KBK for fines the 14th and 15th digits will always be 30.

The inspectorate in which the “penalty” was registered will be indicated as the recipient of the “penalty” payment for taxes and contributions.

OKTMO props. From 2021, the OKTMO of the municipality in which the sanction is paid is indicated. Its length is 8 characters.

Error in KBK

The cloud service Kontur.Accounting helps generate payment orders with current BCCs for paying taxes.

According to paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, the tax does not go to the budget, and is considered unpaid if the following errors are made in the payroll:

• The name of the transfer recipient bank is incorrectly indicated;
• The Russian Treasury account number is incorrectly indicated.

If an error was made in the KBK number when filling out the payroll, then you do not need to pay UTII, fines, interest or penalties again. In such a situation, the tax is still considered paid. However, you will have to provide the tax office, where the entrepreneur or organization is listed as a UTII payer, with a letter confirming the clarification of the payment made. The letter must indicate the corrected BCC, as well as provide a copy of the payment order in which the error was made.

Author of the article: Arina Gyulmetova

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Fines and penalties for taxes and fees

If a request for payment of a fine or penalty is received, it may contain a UIN (unique accrual identifier), which must be indicated in the “Code” field. If there is no requirement with UIN, then 0 is entered in this field.

OKTMO is indicated as usual, as when paying taxes. In field 106, the basis for the payment is selected: if there is a requirement from the tax authority, put TR, if there is no requirement, then put ZD. The number and date of the request are indicated in fields 108-109 of the payment order; if there is no request, zeros are entered in the fields. In field 107 “Tax period indicator” the payment deadline specified in the request is entered. If there is no requirement, then this field is also set to 0.

KBK, if it is not specified in the requirement, you need to look for it yourself. Keep in mind that the BCC is taken not from the period for which you pay the fine or penalty, but from the BCC of the year in which you pay it. Those. when paying fines and penalties in 2015, you must take the KBK from the list of codes for 2015.

The tax inspectorate can impose fines both under the Tax Code and under the Code of Administrative Offenses (CAO). The principle of filling out a payment order is the same, only the KBK is different.

KBC for penalties and fines in accordance with the Tax Code

* Penalties (Article 75 of the Tax Code) for late payment and fines for non-payment of tax (Article 122 of the Tax Code) - BCC of a tax for which the payment deadline was violated, but in categories 14-17 of the BCC, instead of 1000, 2100 (penalties) or 3000 (fine) are indicated.

Example: KBK transport tax 182 1 06 04011 02 1000 110, penalties for this tax are paid to KBK 182 1 06 04011 02 2100 110, and the fine is paid to KBK 182 1 06 04011 02 3000 110

* Fines for failure to submit a tax return on time (Article 119 of the Tax Code) - BCC are indicated on the same principle as for penalties for late payment of tax. Those. The KBK of the tax for which the declaration is submitted is taken and 3000 is entered in the 14-17 category.

Example: KBK for VAT 182 1 04 01000 01 1000 110, the fine for late filing of a VAT return is paid to KBK 182 1 04 01000 01 3000 110

* Fine for failure to submit 2-NDFL certificates, information about the average number of employees, as well as other documents and (or) other information (Articles 119.2, 129.1 and paragraph 1 of Article 126 of the Tax Code) - KBK 182 1 1600 140

* Fine for failure to comply with the procedure for submitting a tax return (calculation) in electronic form (Article 119.1 of the Tax Code) - KBK 182 1 1600 140

KBC on fines according to the Code of Administrative Offenses

* Fines for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses - 182 1 1600 140

* Fines for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards -182 1 16 06000 01 6000 140

* Fines for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions 182 1 16 31000 01 6000 140