The article presents budget classification codes for paying duties for negative environmental impact (NEI) and the types of adverse impact on the atmosphere for which these taxes must be paid.
Enterprises and individual entrepreneurs that pollute the atmosphere and nature during their activities pay an environmental fee to the treasury. For this purpose, the KBK NVOS 2021 is indicated in the payment documents. Payments for this tax are classified by the Ministry of Finance.
KBK is a detail in a payment order that characterizes the type of payment to a particular authority. In this case, the money is paid to the Federal Service for Supervision of Natural Resources, or Rosprirodnadzor. If the code for the classification of budget income for taxes in the Federal Tax Service is displayed by the number 182, then the KBK of Rosprirodnadzor for 2021 and 2019 is administered by the number 048. The administrator code is indicated in the first three digits of the code, and you can find out the codes in Appendix 7 to Order of the Ministry of Finance No. 65n dated 01.07. 2013 (12/20/2018).
Types of negative impacts
The work of enterprises affects the atmosphere in different ways: some enterprises pollute water resources, others pollute the air. In addition to pollution, the atmosphere, soil and water are adversely affected by the disposal of industrial waste. Thus, according to Decree of the Government of the Russian Federation No. 255 of 03/03/2017 (as amended on 06/29/2018), companies pay this duty for:
- discharge of substances that negatively affect the atmosphere into the air;
- release of various substances into water resources;
- distribution and storage of waste from the manufacture and use of products.
Oil and gas producing organizations also pay the tax.
KBC when paying a fee for waste disposal
To pay the duty for the distribution of garbage and waste on land, codes are used, the profit sub-item of which is numbered 010 in the BCC. Payments for waste disposal also vary: distribution of waste from the manufacture and use of products, simply from manufacturing, for the disposal of municipal solid waste. Each element is numbered with a corresponding number: 40, 41, 42.
| Payment | KBK |
| Disposal of production and consumption waste | 048 1 1200 120 |
| Disposal of production waste | 048 1 1200 120 |
| Disposal of municipal solid waste | 048 1 1200 120 |
KBK when paying tax for environmental pollution
By polluting the air, companies and individual entrepreneurs pay money to the budget of Rosprirodnadzor according to classification codes, in which the profit sub-item is numbered 010, and the element is numbered 10, 30, 70.
| Payment | KBK |
| Emissions of pollutants into the atmospheric air by stationary objects | 048 1 1200 120 |
| Releases of pollutants into water bodies | 048 1 1200 120 |
| Emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas | 048 1 1200 120 |
KBC for negative impact on the environment
BCC for negative impact on the environment is contained, like any other codes for the corresponding purpose, in Order of the Ministry of Finance dated July 1, 2013 No. 65n. At the same time, they, as a rule, require up-to-date specification, which is provided in regularly published departmental legal acts by Rosprirodnadzor.
BCC for negative impact on the environment in 2017-2018 The BCC for companies transferring payments for environmental damage to the Russian budget is established, as is the case with all other budget classification codes, in Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n. In addition, the BCCs, which must be used by payers of harmful emissions in 2021, are given in the letter of Rosprirodnadzor dated April 11, 2016 No. AS-06-01-36/6155 in a 20-digit format - in the format in which they must be indicated in payment documents .
The agency notes the fact of continuity of the codes used back in 2015. And the codes of 2015 include those BSCs that are listed in paragraph 153 of the appendix to Rosprirodnadzor order No. 849 dated October 23, 2015 - a departmental normative legal act that contains informative explanations regarding the use of “ecological” BSCs.
BSC for environmental damage: list from Rosprirodnadzor Thus, the BSC for negative impact on the environment in 2017-2018 has been established as follows:
048 1 1200 120 - code is used if environmental damage due to air pollution from stationary objects is paid for; 048 1 1200 120 — BCC is indicated in payments for harmful emissions into water bodies; 048 1 1200 120 - code is used when paying for the disposal of production and consumption waste; 048 1 1200 120 — KBC is involved if the company pays for environmental damage caused by the combustion of associated gas in specialized installations. It should be noted that fees for environmental damage caused by transport vehicles have been abolished by the legislator since 2015, when the new version of Art. 28 of the Law “On the Protection of Atmospheric Air” dated May 4, 1999 No. 96-FZ, which states that payment is taken only for atmospheric emissions from stationary sources (letter of the Ministry of Natural Resources dated March 10, 2015 No. 12-47/5413).
Results
Russian companies that, due to their business activities, cause harm to the environment, are obliged to transfer compensation to the state. In payment orders through which these payments are transferred to the budget of the Russian Federation, the correct BCC should be indicated. Traditionally, lists of them that payers need to track are published by Rosprirodnadzor.
KBK when paying an environmental fee
In addition to paying funds for the distribution and release of pollutants into the atmosphere, companies pay an environmental fee to Rosprirodnadzor. The subarticle of the classification code for this tax also differs from the previous ones and is numbered 080. In the KBK environmental tax for 2021, the element reflects a different number - 10.
To deposit funds for state environmental fees, only one payment type encryption is used: 04811208010010000120.
In addition to the fact that companies contribute money in the form of pollution duties, the Ministry of Finance also implies codes that classify income into the budget, which systematize the payment of fines for late payment of fees. Budget classification codes for fines are displayed in Order of the Ministry of Finance of Russia No. 132n dated June 8, 2018 (as amended on November 30, 2018).
KBC for 2021: current list of budget classification codes (table)
Cheat sheet for using budget classification codes
Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Using these codes, budget funds are grouped, including taxes and insurance contributions.
For example, all personal income tax receipts are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc.
And for each of these groups there is a separate budget classification code.
First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current form of payment, given in Appendix 3 to the Regulations of the Bank of Russia dated June 19.
12 No. 383-P, field 104 is intended for KBK (for more information about filling out a payment order, read the article “Instructions for filling out payment orders when paying taxes, penalties, fines, as well as contributions to extra-budgetary funds”). Please note that only one budget classification code can be specified in a payment order.
If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.
In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, and also in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.
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According to the Procedure for the formation and application of budget classification codes of the Russian Federation (approved by order of the Ministry of Finance dated 06.06.19 No. 85n), each BCC consists of 20 digits (they are called digits).
The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance contributions (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.
The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for unified taxes with “simplified” , UTII and Unified Agricultural Tax - “105”, for state duty - “108”.
Digits seven through eleven are used to provide detail within each income group.
The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values “06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values “03”, “04” and “05” are reserved for municipal budgets
The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.
The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources - “120”.
Kbk for taxes and contributions for past periods
The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2021, the codes relating to insurance premiums, penalties and interest were updated (see “How the BCC for payment of insurance premiums will change from 2016”).
An accountant should remember one important rule: as soon as new BCC values appear, the previous values become ineffective and cannot be used.
When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period.
That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.
By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.
If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.
The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods.
If a taxpayer submits a “clarification” in 2021 for 2021 or earlier periods, he must enter the BCC effective in 2019.
Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.
When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.
What to do if the KBK is indicated with an error
In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.
To rectify the situation, it is better to submit an application to the Federal Tax Service to clarify the payment, attaching a payment application with the bank’s mark.
Having received these documents, tax authorities will most likely conduct a reconciliation with the budget.
Based on its results, the auditors will credit the amount with the incorrect BCC to pay off the arrears (for more information about clarifying the payment, read the article “What to do if there is an error in the tax payment slip”).
If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.
Elena Mavritskaya, leading expert at Online Accounting.
