18211603010016000140 Kbk Explanation 2021 What is the fine for?


What fines are paid under KBK 18211603010010000140

Running a business always involves a number of difficulties, and most often they relate to accounting. Indeed, many organizations, for various reasons, pay little attention to both maintaining accounting records and timely payment of the tax amount, as a result of which they are faced with such a penalty as paying a fine under KBK 18211603010010000140.

To understand and understand what KBK 18211603010010000140 is, its decoding in 2021, for which it is difficult to immediately say the fine. The fact is that according to this code, payment of a fine is carried out under several articles. The transcript itself states that this code is used to carry out monetary penalties accrued to violators of legislation regarding taxes and fees.

Reasons for imposing a fine

Usually it all starts small, namely accounting with the tax service. Wanting to save on taxes, many organizations try to delay visiting tax offices for a long time. Such actions by the tax services are considered as deliberate avoidance of registration and are punishable by a fine of 40,000 rubles.

Subsequent accounting also presents a number of difficulties. It cannot always be entered correctly by an inexperienced accountant. Therefore, during an audit, tax services may subsequently reveal various gross violations in the organization’s accounting of income or expenses. The absence of primary documentation or invoices is considered a violation.

In this situation, the minimum fine assessed by the tax authorities will be 10,000 rubles. But provided that the violation of the accounting rules they identified relates only to one tax period and did not cause a clear tax violation.

But if violations in the introduction of accounting were discovered by the tax authority in several periods, then the minimum fine issued by them will be 30,000 rubles. The most serious offense concerns the base used in calculating insurance premiums. If the tax authorities discover that it has been understated, the minimum fine will be 40,000 rubles.

Not always organizations and individual entrepreneurs whose property was seized for some reason can immediately understand why they must transfer 30,000 rubles according to the KBK code 18211603010010000140, for which they were assessed such a fine. The assessment of this fine by tax authorities can be for one reason, this is the unlawful use of property that is under arrest or pledged to the tax authority.

But it is worth noting that it is not always only organizations or individual entrepreneurs who pay fines. The tax authorities can also collect a fine from a witness. True, this kind of punishment occurs only if the main witness, without providing a valid reason, was absent during the tax process. In this case, he faces a fine of 3,000 rubles.

Banking institutions can also fill out a payment document with the KBK code 18211603010010000140. If, when opening accounts for Russian or foreign organizations, identification numbers and a document confirming the presence of registration with the tax service were not used.

Yes, there are plenty of reasons why tax authorities can fine various organizations, individual entrepreneurs and institutions. But it is worth knowing that if the amount accrued for a violation is not transferred on time according to KBK 18211603010010000140, then after the end of the allotted period, you will have to additionally transfer the penalty amount accrued for non-payment of previously accrued fines.

Kbk code 18211603010016000140 what tax

Payment receiver:UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 15 for Moscow)
Taxpayer Identification Number:7715045002
Checkpoint:771501001
Account number:40101810045250010041
in the bank:Main Directorate of the Bank of Russia for the Central Federal District
BIC:044525000
KBK:18211603010016000140
OKTMO:45362000
KBK 18211603010016000140 monetary penalties for violation. Legislation on taxes and fees, provided for next to Art.NK Inspectorate of the Federal Tax Service No. 15 for Moscow

Payment under the BCC: Monetary penalties (fines) for violation of the legislation on taxes and fees provided for in Articles 116, 118, Article 1191, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 1291, 132, 133, 134, 135, 1351 of the Tax Code of the Russian Federation (federal state bodies, Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation)

Municipal entities of the city of Moscow (the capital of the Russian Federation, a city of federal significance) → Intracity territories of the city of Moscow (see also 45,900,000) → Severnoe Medvedkovo Translate OKTMO 45362000 to OKATO

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Receipt form for the site with the above details

OKATO - All-Russian Classifier of Objects of Administrative-Territorial Division

  • Responsible for classifier support: Rosstat
  • Reason: Resolution of the State Standard of Russia dated July 31, 1995 No. 413 01/01/1997
  • Approved: 12/15/2009
  • Came into effect: 06/01/2010

OKOF - All-Russian Classifier of Fixed Assets

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated December 26, 1994 No. 359 01/01/1996
  • Approved: 04/14/1998
  • Entered into force: 04/14/1998

OKVED - All-Russian Classifier of Types of Economic Activities

  • Responsible for classifier support: Ministry of Economic Development of Russia
  • Reason: Decree of the State Standard of Russia dated 06.11.2001 No. 454-st 01.01.2003/Order of Rostekhregulirovanie dated 22.11.2007 No. 329-st 01.01.2008

OKVED - All-Russian Classifier of Types of Economic Activities

  • Responsible for classifier support: Ministry of Economic Development of Russia
  • Reason: order of Rostekhregulirovaniya dated January 31, 2014 N 14-st
  • Effective January 1, 2021. It is necessary to use the current edition of OKVED.

OKUN - All-Russian Classifier of Services to the Population

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated June 28, 1993 No. 163 01/01/1994
  • Approved: 03/28/2008
  • Came into effect: 06/01/2008

OKUD - All-Russian Classifier of Management Documentation

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated December 30, 1993 No. 299 07/01/1994
  • Approved: 06/08/2009
  • Entered into force: 09/01/2009

OKP - All-Russian Product Classifier

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated December 30, 1993 No. 301 07/01/1994
  • Approved: 12/15/2009
  • Came into effect: 03/01/2010

OKSO - All-Russian Classifier of Specialties by Education

  • Responsible for classifier support: Ministry of Education and Science of Russia
  • Reason: Resolution of the State Standard of Russia dated September 30, 2003 No. 276-st 01/01/2004
  • Approved: 06/15/2005
  • Entered into force: 10/01/2005

OKNPO - All-Russian Classifier of Primary Vocational Education

  • Responsible for classifier support: Ministry of Education and Science of Russia
  • Reason: Resolution of the State Standard of Russia dated December 27, 1995 No. 639 07/01/1996

OKV - All-Russian Classifier of Currencies

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated December 25, 2000 No. 405-st 07/01/2001
  • Approved: 10/23/2009
  • Came into effect: 01/01/2010

OKEI - All-Russian Classifier of Units of Measurement

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated December 26, 1994 No. 366 01/01/1996
  • Approved: 06/07/2000
  • Entered into force: 06/07/2000

OKSM - All-Russian Classifier of Countries of the World

  • Responsible for classifier support: Rostekhregulirovanie
  • Reason: Resolution of the State Standard of Russia dated December 14, 2001 No. 529-st 07/01/2002
  • Approved: 08/13/2008
  • Entered into force: 01.11.2009

OKFS - All-Russian classifier of forms of ownership

  • Responsible for classifier support: Rosstat
  • Reason: Resolution of the State Standard of Russia dated March 30, 1999 No. 97 01/01/2000
  • Approved: 10/23/2009
  • Came into effect: 01/01/2010

OKDP - All-Russian Classifier of Types of Economic Activities, Products and Services

  • Responsible for classifier support: Ministry of Economic Development of Russia
  • Reason: Resolution of the State Standard of Russia dated 08/06/1993 No. 17 01/01/1994
  • Approved: 11/22/2011
  • Came into effect: 01/01/2012

OKTMO - All-Russian Classifier of Municipal Territories

  • Responsible for classifier support: Rosstat
  • Reason: Order of Rostekhregulirovaniya dated December 14, 2005 No. 310-ST 01/01/2006
  • Approved: 12/14/2011
  • Came into effect: 01/01/2012

OKTMO 2014 - All-Russian Classifier of Municipal Territories

  • Responsible for classifier support: Rosstat
  • Reason: Order of Rosstandart dated June 14, 2013 No. 159-st
  • Approved: 06/14/2013
  • Came into effect: 01/01/2014

OKPD - All-Russian classifier of products by type of economic activity

  • Responsible for classifier support: Ministry of Economic Development of Russia
  • Reason: order of Rostekhregulirovaniya dated January 31, 2014 N 14-st
  • Effective January 1, 2021. It is necessary to use the current edition of OKPD.

18211603010016000140 KBK is a fine for violating tax laws. Moreover, only for certain types of violations, the minimum fine for which is 200 rubles. Their list is in the Tax Code of the Russian Federation. This BCC is indicated in the payment order when transferring sanctions to the budget.

Attention! Especially for individual entrepreneurs, we have prepared a guide to all the CBC necessary when using the “simplified” code. The document is available for free download:

The following will help you correctly and timely transfer the tax paid under the simplified tax system:

BCC (budget classification codes) are given in payment orders for any transfers to the budget. It is cited when paying taxes, customs duties, compulsory social insurance contributions, as well as penalties and fines for violations of the law. This code is entered in field 104 of the payment slip.

Decoding KBK 18211603010016000140 (2019–2020)

Our readers - practicing accountants - often receive letters from the tax office demanding the payment of a certain tax or fee. This happens if the taxpayer violated the law and did not transfer any payment to the budget on time in full. In this case, tax authorities are required to indicate the name of the tax for which the claims arose, its BCC (for example, BCC 18211603010016000140) and a number of other information.

But the document that instructs the company to pay according to BCC 18211603010016000140 raises the most questions - what was the fine for in this case and what does this BCC mean?

First of all, let’s figure out what the meaning of KBK is 18211603010016000140. To administer budget revenues, each type of payment has a special code - KBK (budget classification code). It must be indicated in each payment order for the payment of funds to the budget, as well as in tax reporting sent to the Federal Tax Service, Social Insurance Fund and other government agencies.

The full list of codes is contained in the KBK classifier (order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). It is in it that you need to look for the decoding 2019-2020 KBK 18211603010016000140. According to the classifier (in the current edition) indicating KBK 18211603010016000140 - decoding for which the fine is in 2019-2020 - the taxpayer must transfer the fine for violation of tax legislation under the following articles Tax Code of the Russian Federation: 116 , 119.1, 119.2, 120 (paragraphs 1 and 2), 125, 126, 126.1, 128, 129, 129.1, 129.4, 132, 133, 134, 135, 135.1, 135.2.

Let's take a closer look at what these articles of the code are and what fines are paid under them.

Do you have any questions about filling out payment forms? Ask them on our forum. On this thread, for example, you can clarify what to do if you sent a payment order indicating the wrong BCC.

KBK 18211603010016000140: why the fine of 200 rubles?

Here is a list of the types of violations that occur most often and for which KBK 18211603010016000140 is indicated in payment documents:

  • Article 116 of the Tax Code of the Russian Federation on the timing of registration with the tax inspectorate or activities without registration - a fine of up to 40,000 rubles;
  • Article 119.1 of the Tax Code of the Russian Federation on methods of filing a tax return - a fine of 200 rubles;
  • Article 119.2 of the Tax Code of the Russian Federation on providing false information to the inspectorate about the activities of an investment partnership - a fine of up to 80,000 rubles;
  • Article 120 of the Tax Code of the Russian Federation on gross violation of the rules for accounting for income and expenses - a fine of up to 30,000 rubles;
  • Article 125 of the Tax Code of the Russian Federation on violations of the established procedure for the use of seized property - fine - 30,000 rubles;
  • Article 126 of the Tax Code of the Russian Federation on failure to provide information requested by the tax inspectorate - a fine of 200 rubles. for each document (for individual violations, the article provides for higher fines);
  • Article 126.1 of the Tax Code of the Russian Federation on the provision of false information to the inspection by a tax agent - a fine of 500 rubles. for each unreliable document.

Thus, a fine of 200 rubles is collected for 2 types of violations. The first is for the incorrect way of filing a tax return. If the law stipulates that it must be submitted electronically, but you provided it on paper. The second is for failure to provide information requested by the inspection, for example, during counter inspections.

You can fill out forms online and submit them via the Internet in the BukhSoft program. It will send any reporting online automatically. You can submit declarations and calculations to the tax service, Social. fear, Pension Fund, Rosstat and other government agencies. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of Russia. Try it for free:

To what account should the fine be attributed under this CBC? Fines for the listed violations are taken into account as part of other expenses and reflected in the debit of account 91.02 “Other expenses” in correspondence with account 68 “Settlements with the budget”.

18211603010016000140 KBK: transcript

Instructions for the use of KBK 18211603010016000140 were approved by Order of the Ministry of Finance of Russia dated July 1, 2021 No. 65n (LINK). According to this document, this BCC reflects the fines provided for in Articles 116, 119.1, 119.2, paragraphs 1 and 2 of Article 120, Articles 125, 126, 126.1, 128, 129, 129.1, 129.4, 132, 133, 134, 135, 135.1, 135 .2 Tax Code of the Russian Federation

18211603010016000140 KBK: transcript 2021

Attention! Especially for individual entrepreneurs, we have prepared a guide to all the CBC necessary when using the “simplified” code. They will help you correctly list contributions, penalties and fines. Relevance has been confirmed by BukhSoft program experts. Download for free:

  • Submission by a tax agent of documents with false information (Article 126.1 of the Tax Code of the Russian Federation).
  • Failure to appear at a tax violation case as a witness (Article 128 of the Tax Code of the Russian Federation).
  • Refusal to assist in conducting a tax audit or issuing a knowingly false conclusion, being an expert in any field or a translator (Article 129 of the Tax Code of the Russian Federation).
  • Silencing important information, provided that you have information that you should have reported to the tax authorities (Article 129.1 of the Tax Code of the Russian Federation).
  • Failure to submit information about controlled transactions or submitting them with incorrect data (Article 129.4 of the Tax Code of the Russian Federation).
  • Violations that banking organizations can commit: opening a current account for a businessman or company without the necessary documents, violation of deadlines for the execution of payment orders for the payment of taxes, illegal continuation of transactions on the taxpayer's current account, failure to fulfill the obligation to submit account statements to the tax authority, violation of the rules for working with electronic money (Articles 132, 133, 134, 135, 135.1, 135.2 of the Tax Code of the Russian Federation).

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The full list of codes is contained in the KBK classifier (in 2021 - this is the order of the Ministry of Finance of Russia dated 06/08/2021 No. 132n, from 01/01/2021 - dated 06/06/2021 No. 86n). This is where you need to look for the decryption 2021-2021 KBK 18211603010016000140.

How to enter KBK 18211603010016000140 into a payment order - sample

  • For late submission of an application for tax registration or generally working without registration with the Federal Tax Service (Article 116 of the Tax Code of the Russian Federation).
  • Failure to comply with the method of submitting a tax return (Article 119.1 of the Tax Code of the Russian Federation) is for which a fine of 200 rubles is imposed under KBK 18211603010016000140.

KBK 18211603010016000140. It stands for in 2021 as follows: “Monetary penalties (fines) for violation of the legislation on taxes and fees provided for in Articles 116, 119.1, 119.2, paragraphs 1 and 2 of Article 120, Articles 125, 126, 126.1, 128, 129, 129.1, 129.4, 132, 133, 134, 135, 135.1, 135.2 of the Tax Code of the Russian Federation.”

Legal entities and individuals regularly encounter budget classification codes, abbreviated KBK, when it is necessary to make a particular payment to the budget. These may be taxes, contributions, duties, interest on them, as well as fines, penalties, surcharges and other payments.

Review of the latest changes in taxes, contributions and wages

  • Late submission of documents for registration to the Federal Tax Service;
  • Filing a tax return on paper, although the number of company employees provides only an electronic version;
  • Negligence in terms of tax accounting: there is not enough primary data, there is no confirmation of tax deductions, there are no registers, etc.;
  • Late filing of a tax return;
  • Personal income tax reporting with errors;
  • They forgot about the Federal Tax Service’s requirement to provide explanations;
  • Notifications for controlled transactions were not sent.

In accordance with current legislation, this is a fine that must be paid to the state for violations of tax legislation. Why are they needed? Such codes are necessary for introduction in order to streamline all payments - receipts into the current budget and expenditures.

  • Violation of the procedure for using pledged or seized property (Article 125 of the Tax Code of the Russian Federation).
  • Failure to provide information necessary for tax control (Article 126 of the Tax Code of the Russian Federation). If, for example, you do not provide the primary information during a counter-inspection of the counterparty by the tax authorities, then you will face a fine of 200 rubles. for each document not presented (clause 1). And if the tax agent does not submit a personal income tax calculation on time (clause 1.2), then this is also a reason for a fine (that’s why the fine is 1000 rubles according to KBK 18211603010016000140).

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Sample of filling out a payment slip for payment of a fine KBC 18211603010016000140

To confirm filling out the form about the organization, you need to click - OK Company details are entered using the commands - recipient's account - Add In the window that appears, you need to fill in the fields containing the information necessary for the transfer. Confirmation of the entry is carried out by clicking on the button - OK. After entering the data of the participants in the procedure, you need to enter basic information. The official involved in drawing up the form must indicate the transfer amount and the order of the action. The system can automatically calculate the personal income tax percentage. Filling is completed.

Therefore, not every organization or institution can immediately understand what kind of BCC 18211603010016000140 it is, what tax should be transferred on it in 2021, or rather the penalty amount. First of all, a fine may be assessed if there is a long delay in opening accounts with the tax service. An organization that operates without registering with the tax authorities is especially subject to fines. Of course, there are various reasons why an organization cannot provide the necessary information to the tax office for registration. But it is worth knowing that a delay in opening accounts is considered by tax authorities as an attempt to avoid timely payment of taxes.

KBK 18211603010016000140, for which a fine of 1000 rubles will also be recognized by all heads of organizations in case of delay in filing a declaration. The tax authorities pay special attention to accounting and the availability of all documentation. Even if the tax base is provided correctly, but one of the required documents is missing from important documentation, it will not be possible to avoid the accrual of a fine.

What documents are approved by KBK-2020

The BCC applicable in 2021 is covered by two current regulatory legal acts:

  1. Order of the Ministry of Finance dated November 29, 2019 No. 207n “On approval of codes (lists of codes) of the budget classification of the Russian Federation related to the federal budget and budgets of state extra-budgetary funds of the Russian Federation” (hereinafter referred to as Order No. 207n). This document replaced the order of the Ministry of Finance of the same name dated 06.06.19 No. 86n, which became invalid as of January 21, 2021.
  2. Order of the Ministry of Finance dated 06.06.19 No. 85n “On the procedure for the formation and application of budget classification codes of the Russian Federation, their structure and principles of purpose.”

The codes that were used in 2021 were regulated by Order of the Ministry of Finance dated 06/08/18 No. 132n.

KBK 18211603010016000140 - decoding in 2021, how it will change in 2021

To pay the fine, you must send a payment slip to the bank indicating KBK 18211603010016000140 in 2021 or another required code in 2021. A sample payment order for 2021 can be downloaded from the link below.

Decoding KBK 18211603010016000140 (2021–2021)

The full list of codes is contained in the KBK classifier (in 2021 - this is the order of the Ministry of Finance of Russia dated 06/08/2021 No. 132n, from 01/01/2021 - dated 06/06/2021 No. 86n). This is where you need to look for the decryption 2021-2021 KBK 18211603010016000140.

Call 182 1 1600 140 KBK transcript 2021 - what is the tax? This combination of numbers does not indicate a specific tax, but transfers to pay off fines that were presented to a business entity for violations of tax law. A paid fine may result from the following offences:

Transfers of taxes and fines in favor of budgets of different levels are made through payment orders. In field 104 in the payment document it is necessary to indicate the code KBK, by which the treasury classifies the transferred funds. This code helps to quickly identify the purpose of the payment and its recipient, which speeds up the process of processing incoming money.

Related publications

You can find out the BCC and its affiliation with a certain type of tax from Order of the Ministry of Finance No. 65n, which was issued on 07/01/2021 (as amended on 05/03/2021). All numbers in the 20-digit code have a precise information message, for example:

  • Responsible for classifier support: Ministry of Economic Development of Russia
  • Reason: order of Rostekhregulirovaniya dated January 31, 2021 N 14-st
  • Effective January 1, 2021. It is necessary to use the current edition of OKPD.

BCC for other tax sanctions

The changes affected the codes that are used to pay fines imposed under Chapter 16 of the Tax Code of the Russian Federation.

In 2021, there was one common code for all sanctions. And in 2020, different BCCs are provided for different sanctions (see Table 1).

Table 1

KBK for payment of tax sanctions for certain types of violations

Type of tax sanction 2020 2019
For the submission of documents by the tax agent,

containing false information

(Article 126.1 of the Tax Code of the Russian Federation)

182 1 1608 140 182 1 1600 140
For failure to provide the information required

for tax control

(Article 126 of the Tax Code of the Russian Federation)

182 1 1607 14
For gross violation of the rules for accounting for income and expenses

and objects of taxation,

bases for calculating insurance premiums

(Article 120 of the Tax Code of the Russian Federation)

182 1 1605 140
For violation of the established method

submission of a tax return,

calculation (Article 119.1 of the Tax Code of the Russian Federation)

182 1 1603 140
For failure to submit a tax return,

calculation of insurance premiums (Article 119 of the Tax Code of the Russian Federation)

182 1 1602 140

Which kbk to indicate when paying a fine to court decisions

  • Code (field 22). If there is a unique accrual identifier, it is provided (20 or 25 characters). If there is no UIN, 0 is entered.
  • KBK (field 104). Here they put 0, since BCCs are not provided for such transfers.
  • OKTMO is brought to the location of the bailiff service.
  • Document number (field 108). For payer status with code 19, field 108 requires the identification of information about the individual. Such an identifier can be SNILS, series and number of a passport or driver’s license, series and number of a car registration certificate, etc.

KBC for enforcement proceedings by bailiffs 2020

  1. For late submission of an application for tax registration or generally working without registration with the Federal Tax Service (Article 116 of the Tax Code of the Russian Federation).
  2. Failure to comply with the method of submitting a tax return (Article 119.1 of the Tax Code of the Russian Federation) is for which a fine of 200 rubles is imposed under KBK 18211603010016000140.

The article describes the KBK for monetary penalties - fines in 2021 for failure to comply with the norms of the tax code, the code of administrative offenses and codes that indicate payments for failure to comply with road safety.

Codes for administrative fines

There are also innovations under the Code of Criminal Procedure for administrative fines, which are imposed under Chapter 15 of the Code of Administrative Offenses of the Russian Federation for tax-related violations.

In 2021, separate codes should be used for some fines, but in 2021 one general BCC was used (see Table 2).

Fill out payments in the web service for individual entrepreneurs for free

table 2

KBC for payment of administrative fines for tax-related violations

Type of administrative fine 2020 2019
For violation of deadlines for submitting a tax return,

calculation of insurance premiums (Article 15.5 of the Code of Administrative Offenses of the Russian Federation)

182 1 1605 140 182 1 1600 140
For failure to provide (failure to report) information,

necessary for tax control (Article 15.6 of the Code of Administrative Offenses of the Russian Federation)

182 1 1606 140
For violation of the registration deadline

in the tax authority (Article 15.3 of the Code of Administrative Offenses of the Russian Federation)

182 1 1603 140

KBC collection of taxes and fees including penalties

  • 1 Kbk collection of taxes and fees including penalties
  • 2 “New” BCCs for non-tax payments
  • 3 Kbk for payment of fines in 2021 and 2021
  • 4 KBK penalties for insurance premiums in 2021 - 2021
  • 5 Kbk collection of taxes and fees including penalties
  • 6 Code “KBK 18211603010016000140” - Monetary penalties (fines) for violation of the legislation on taxes and fees provided for in Articles 116, 118, paragraph 2 of Article 119, Article 1191, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 1291, Articles 1294, 132, 133, 134, 135, 1351 and 1352 of the Tax Code of the Russian Federation, as well as fines, the collection of which is carried out on the basis of the previously existing Article 117 of the Tax Code of the Russian Federation
  • 7 Budget Classification Codes (BCC) - Fines, sanctions, payments for damages
  • 8 Collection of taxes and fees, including penalties
  • 9 Income tax: KBK-2019
  • 10 18211603010016000140 KBK transcript 2021: what the fine is for

182 1 1600 140 Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses

I don’t know what administrative violation was committed, but the KBK seems to be correct.

A change in the 14th digit in the BCC for a specific tax is associated with the payment of the tax itself - 1, penalty - 2, fine - 3.

Monetary penalties (fines) for violation of the legislation on taxes and fees provided for in Articles 116, 117, 118, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 1291, 132, 133, 134, 135, 1351 of the Tax Code Russian Federation Oksana, look at what is written in the requirement (what violation, article), because such a code also exists.

“New” BCCs for non-tax payments

"book", 2007, N 1

September 18, 2006

The Treasury of the Russian Federation clarified the procedure for indicating numbers in 14 - 17 digits of budget classification codes (KBK).

Since the introduction of 20-bit KBK, it has been established that 14 - 17 digits of the KBK can have the following meanings:

  • “1000” (upon payment of the payment amount);
  • “2000” (when paying penalties and interest on the payment);
  • “3000” (upon payment of the amount of the monetary penalty (fine) on the payment).

These figures, depending on the specific situation, should have been indicated in the KBK when transferring to the budget any types of income administered by the Federal Tax Service of Russia or the Federal Customs Service of Russia.

But the Federal Tax Service of Russia is not only the administrator of purely tax payments, fees and state duties, but also performs the functions of state registration of legal entities and individual entrepreneurs, imposes and collects fines for violations of the law, etc.

That is, it also administers payments for which the indication of “non-zero” values ​​in 14 - 17 digits of the KBK is incorrect. Therefore, the Russian Ministry of Finance introduced a clarification into the Instructions, according to which a “non-zero” value in the given BCC categories should be indicated only when paying taxes and fees (including debt amounts).

Thus, when paying other types of payments to the budget administered by the Federal Tax Service of Russia, “0000” should be indicated in 14 - 17 digits of the BCC.

True, the July changes to the Directives were published only in September and the clarification Letter from the Treasury of the Russian Federation appeared in the same month.

Therefore, on most regional tax websites, and even in the tax inspectorates themselves, information is still posted about indicating the value “1000” in 14 - 17 digits of the BCC when paying all payments administered by the Federal Tax Service of Russia (in particular, fees for providing information from state registers ).

Information on changes to the BCC for non-tax payments is posted on the websites: https://www.mosnalog.ru/page.asp? >

According to available information, the tax authorities in Moscow and the Bryansk region were the first to draw taxpayers’ attention to the change in payment details.

Taxpayers who have not been notified by local tax authorities about changes in the BCC of non-tax payments are better off not taking the initiative and paying them in accordance with the Instructions. Firstly, not all banks may be ready to process payments using the “new” BCC.

Secondly, you may have to spend a lot of time proving to the tax authority the legality of your actions.

Therefore, in order to avoid possible difficulties, it is more advisable to make the payments indicated in the table using the correct details only after the local tax authority has officially informed you about this.

Kbk for payment of fines in 2021 and 2021

The article describes the KBK for monetary penalties - fines in 2021 for failure to comply with the norms of the tax code, the code of administrative offenses and codes that indicate payments for failure to comply with road safety.

Individuals and enterprises sometimes violate the law unintentionally, but in any case, non-compliance entails punishment in accordance with the Code of Administrative Offenses and the Tax Code of the Russian Federation. Before paying penalties, you must fill out a payment slip indicating the BCC for the fine. The code will tell the recipient what kind of payment it is and will help to credit the money to the appropriate budget in a timely manner.

Administrative offenses

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