Kbk 18210606043131000110 what tax

KBK for payment of land tax

Why is KBK needed?

This is a code; it encrypts all the information regarding not only the type of tax, but also where the tax should be transferred. Taxes, fines and even penalties have their own CBC in each region, and the slightest mistake in it can create, at least for an individual, unpleasant trips to the tax service. In the worst case, incorrectly reflecting the code may result in a penalty being charged.

For example, KBK 18210606043101000110 can only be used to pay tax on land located only on the border of a rural settlement. That is, to pay tax on land located on the border of an inter-settlement territory, this code cannot be used, since the amount sent using it will not reach the required tax amount. This means that an arrears will appear on the individual’s account, entailing the accrual of penalties.

According to the KBK code 18210606043101000110, an individual whose land is located within the borders of a rural settlement can make several types of payments. It is used to transfer tax amounts received as a result of accrued tax, calculations made, arrears and identified debts incurred as a result of the payment being paid.

KBK for payment of penalties for land tax

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KBK for payment of penalties

Sometimes the land tax payment receipt indicates KBK 18210606042042100110. What tax should I pay using this number? The code means the same fee - land tax, or rather a penalty on the fee.

If a citizen does not pay the land duty on time, the Federal Tax Service will impose a fine (penalty) on the late payment. The amount of the fine is approved by Art. 75 of the Tax Code of the Russian Federation, where the penalty rate is set at 1/300 of the refinancing rate of the Central Bank of the Russian Federation at the time of late payment. The total amount of debt is calculated using the formula:

In order to prevent the accrual of penalties, it is better to pay the fee for land property within the time limits established for individuals - before December 1 of the year for which the fee was accrued. That is, the land property tax for 2021 must be credited to the tax treasury before December 1, 2021.

Important points on land tax

Land tax is local, so the budget of the corresponding regional unit must receive it. It must be paid by land owners:

• on the right of ownership;
• those who received them for lifelong use;
• in lifelong inheritable possession.

REFERENCE! This tax does not apply to tenants and those who use land free of charge on a fixed-term basis.

How is land tax calculated?

To determine the tax base, you need to know the following characteristics of the land plot subject to taxation:

1. Cadastral value (information is available on the Rosreestr website).
2. The owner's share in the rights to this site.
3. Ownership coefficient (if the plot has been owned for less than a year).

All this data is multiplied by the tax rate, which depends on the will of the regional authorities.

Notification to individuals

For individuals, the tax authority will calculate everything and send a notification to the place of residence from April to September. You must pay for the notice received before the beginning of October.

ATTENTION! If you find that the tax notice is in error in some way, you need to fill out the application form that will be sent to you along with the notice and send it to the tax office for clarification and recalculation. When the tax office checks everything, it will send you a new notification.

If this document is delayed, lost, or for some other reason does not reach the addressee, do not think that the land tax can be avoided - the law obliges individuals in such cases to independently contact the tax office, unless, of course, you want to get acquainted with fines and penalties .

Nuances in filling out a payment form

Each region uses its own BCC and this should be remembered by all taxpayers. Most often, when paying tax, many individuals KBK 18210606042041000110 are confused with the code 18210606042042100110, but it is intended for the transfer of penalties by individuals whose land plot is located within the boundaries of the urban district.

And although the only difference in them is one number, it is precisely this number that indicates the purpose of the payment being sent. And in the situation with the second code, the sent tax amount will be accrued not to pay off the accrued tax debt, but to pay off the penalty, which may not even exist at that time.

Kbk land tax for individuals and legal entities

Some payment documents, especially those issued for the payment of state duties and taxes, indicate the KBK details in the form of a specific set of numbers. And it happens that payers simply ignore it, but in vain, because the correctness of entering this combination when paying determines whether the money reaches the desired recipient.

To avoid these and similar mistakes, this article will talk in detail about the CBC and why it is needed.

What is the KBK and what role does it play?

KBK stands for Budget Classification Code. As mentioned earlier, it is a combination of numbers with the help of which the analysis of the listed taxes and duties to the state treasury is carried out.

In relation to the issue of payment of land tax, this code serves as a identifier of the department to which the amount of this tax should ultimately be credited. As you know, land tax is one of the local ones, so KBC will help the bank that distributes the received funds to identify the tax payment with its corresponding purpose.

KBK consists of twenty digits, forming several blocks:

• administrative (the first 3 digits are the payment addressee);
• income (from 4 to 13 digits, where it is specified which budget and what payment was made);
• program (4 characters, regarding taxes this is “1000”);
• classifying (3 signs that reflect a specific type of economic activity).

Using it you can determine:

• where did the money come from;
• who is the sender;
• For what purposes should the payment be redirected?

What does the BCC depend on?

In relation to land tax, the BCC depends on where a particular piece of land is located, for which it is necessary to pay it in full or make an advance payment. This rule is regulated by the Order of the Ministry of Finance of Russia dated July 1, 2013. No. 65n.

According to this act, each of the following territories has its own budget classification code:

• intracity municipalities of the cities of Moscow, St. Petersburg and Sevastopol (18210606031031000110);
• urban districts without intra-city division (18210606032041000110);
• urban districts with intracity division (18210606032111000110);
• intracity areas (18210606032121000110);
• inter-settlement territories (18210606033051000110);
• rural settlements (18210606033101000110);
• urban settlements (18210606033131000110).

Kbk in 2021

Another feature of the BCC is that their meanings differ for organizations and citizens, and the methods of paying tax also differ from each other.

KBK for legal entities

As for organizations, they must fill out payment orders for advance payments, which require the correct BCC to be indicated. The codes have not changed since 2021.

However, it is worth noting that in comparison with 2014, the BCC for 2017 has changed significantly, so it is necessary to use the latest codes to avoid errors when entering tax.

And even if it is necessary to pay land tax for previous periods (when the old BCCs were still in effect), when transferring funds you will still need to be guided by the currently valid codes.

In addition, for penalties and fines imposed for payment as part of the payment in question, separate codes are provided, which are also divided depending on the territory where the land is located.

In relation to legal entities, the budget classification codes for paying off land tax penalties are as follows:

• For owners of land plots located within the boundaries of the Moscow Region within the cities of Moscow, St. Petersburg and Sevastopol - 18210606031032100110.
• For owners of plots within urban districts - 18210606032042100110.
• Similar to the above principle, the codes differ in urban districts with divisions within the city (18210606032112100110), in intracity areas (18210606032122100110), within the boundaries of inter-settlement territories (1821060633052100110) and rural settlements (182106 06033102100110), as well as urban settlements (18210606033132100110).

What is the tax according to KBK 18210606032041000110: transcript for 2018

In the article, we will analyze what the 2021 transcript of BCC 18210606032041000110 looks like, what tax was not paid on time, for which reason the organization was assessed penalties and fines - they also have their own BCC.

Kbk 18210606032041000110 - in 2021

When transferring tax payments to the state budget, the taxpayer indicates the BCC corresponding to the payment. It is important not to make mistakes when writing the code, as this will make it difficult to transfer the tax to the recipient and may cause penalties or fines to be charged to the payer.

The ability to decipher budget classification codes will help you check the correct spelling of the KBK.

Decoding KBK 18210606032041000110

KBK is a digital series consisting of conditional blocks in which certain information is encoded. Each block has its own boundaries, allowing you to set a combination of numbers representing a particular block.

Using reference information, you can determine the meaning of each block, that is, determine which tax should be transferred and where, and the consolidated information is the decoding of the code.

Let's look at what the decoding of KBK 18210606032041000110 looks like with relevance from 2021 to 2021. We will define the results in a table.

Based on the decoding of information, we established that the BCC in question is used when transferring land tax for a plot owned by a legal entity registered in a city district. The payment is transferred to the local budget of the Federal Tax Service at the address of registration of the organization’s property.

Read more about transferring land tax in this article.

We will establish which BCCs are used to transfer penalties and fines for late payment of this tax starting from 2021.

Kbk 18210606032042100110—penalties on land tax for legal entities

If the tax payment deadlines are not met, the organization is obliged to pay penalties. To transfer penalties, the accountant indicates the CBC to direct the transferred funds according to the purpose of the payment.

The accountant can find the required code in the special KBK directory or generate it independently. To do this, in the corresponding block, a specialist from the accounting department will have to replace the combination of numbers, leaving the remaining digits of the budget classification code unchanged.

To transfer penalties for taxes and contributions accrued in 2018 and 2021, the accountant should replace the combination with in the block of numbers with serial numbers from 14 to 17. As a result of the replacement, BCC 18210606032042100110 will be formed, which is used to pay penalties on land tax for legal entities.

Kbk 18210606032043000110 - land tax fines for legal entities

The BCC for paying a fine on land tax for legal entities is also placed in a special directory or can be formed from the BCC for paying the tax.

Unlike the budget classification code for transferring penalties, the code for paying a fine in the block of numbers from 14 to 17 from the KBK digital series for tax must be replaced with the combination, forming a new digital series 18210606032043000110.

To summarize: the table contains codes for the transfer of all types of payments relating to land tax paid by legal entities for a plot registered in the urban district.

Source: https://NalogObzor.info/publ/kbk-18210606032041000110-v-2018-godu