Which BCC is used to pay a fine for late submission of SZV-M to the Pension Fund of Russia

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.

Sample payment order

Please note that the list of budget classification codes is approved every year.

From January 1, 2021, KBC for proceeds from the payment of administrative fines for violation of traffic rules and vehicle operating rules - 188 1 1601 140 . Fines issued before January 1, 2021 must be paid according to the old BCC - 18811630020016000140.

The full list of budget classification codes is here: Appendix 1 to the order of the Ministry of Finance of the Russian Federation dated November 29, 2019 N 207n.

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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

New BCC for fines from 01/01/2020

In accordance with the order of the Ministry of Finance dated November 29, 2019 No. 207n KBK 18211603010016000140, from 2021, in particular, the following budget codes for fines will be replaced:

• 182 1 1601 140 - for violation of the procedure for registration with the tax authority (Article 116 of the Tax Code of the Russian Federation);
• 182 1 1602 140 - for failure to submit a tax return, calculation of the financial result of an investment partnership, calculation of insurance premiums (Article 119 of the Tax Code of the Russian Federation);
• 182 1 1603 140 - for violation of the established method of submitting a tax return, calculation (Article 119.1 of the Tax Code of the Russian Federation);
• 182 1 1604 140 - for submitting to the tax authority by the managing partner responsible for maintaining tax accounting, a calculation of the financial result of an investment partnership containing false information (Article 119.2 of the Tax Code of the Russian Federation);
• 182 1 1605 140 - for gross violation of the rules for accounting for income and expenses and objects of taxation, the basis for calculating insurance premiums (Article 120 of the Tax Code of the Russian Federation);
• 182 1 1606 140 - for failure to comply with the procedure for possession, use and (or) disposal of property that has been seized or in respect of which the tax authority has taken interim measures in the form of a pledge (Article 125 of the Tax Code of the Russian Federation);
• 182 1 1607 140 - for failure to provide the tax authority with information necessary to carry out tax control (Article 126 of the Tax Code of the Russian Federation);
• 182 1 1608 140 - for the submission by a tax agent to the tax authority of documents containing false information (Article 126.1 of the Tax Code of the Russian Federation);
• 182 1 1609 140 - for failure to appear or evasion of appearing without good reason as a witness, unlawful refusal of a witness to testify, as well as giving knowingly false testimony (Article 128 of the Tax Code of the Russian Federation);
• 182 1 1610 140 - for refusal of an expert, translator or specialist to participate in a tax audit, giving a knowingly false conclusion or making a knowingly false translation (Article 129 of the Tax Code of the Russian Federation);
• 182 1 1611 140 - for unlawful failure to report information to the tax authority (Article 129.1 of the Tax Code of the Russian Federation);
• 182 1 1613 140 - for unlawful failure to provide a notification of controlled transactions, provision of false information in a notification of controlled transactions (Article 129.4 of the Tax Code of the Russian Federation);
• 182 1 1614 140 - for unlawful failure to submit a notice of a CFC, a notice of participation in foreign organizations, provision of false information in a notice of a CFC, a notice of participation in foreign organizations (Article 129.6 of the Tax Code of the Russian Federation), etc.

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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).

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table 2

KBC for payment of administrative fines for tax-related violations

Administrative offenses

Administrative violations are illegal actions in relation to laws and the charter of the Code of Administrative Offenses of the Russian Federation Federal Law No. 195 of December 30, 2001 (as amended on December 27, 2018). According to ch. 2 of the Code of Administrative Offenses of the Russian Federation, both individuals and legal entities, including foreigners, are held administratively liable.

The legislation of the Russian Federation provides a list of illegal acts for which citizens and legal entities are held accountable before the law and pay penalties. A complete list is provided in section II of the Code of Administrative Offenses of the Russian Federation. The amounts of fines are approved in Art. 3.5 Ch. 3 Code of Administrative Offenses of the Russian Federation.

If it so happens that an individual entrepreneur, an organization or a citizen committed any of the listed acts and were subject to sanctions, then when paying penalties in the payment order, you must indicate to the KBC the administrative fine.

What codes to use in 2021 when paying fines for past periods

Since budget classification codes approved by Order No. 207n are in effect from January 21, 2021, the previous values ​​do not apply from that date. This means that, regardless of the period to which the payment relates, it is no longer possible to use outdated BCCs.

EXAMPLE. Let’s say that in January 2021 the company pays a fine for a gross violation of the rules for accounting for income and expenses committed in 2021. The amount of the fine is reflected in the decision made following the tax audit in December 2021. In the payment order, the accountant must reflect the BCC in force in 2020, namely 182 1 1605 140.

Please note: errors when filling out payment slips can be eliminated if payment documents are generated automatically. Some web services for submitting reports (for example, “Kontur.Extern”) allow you to generate a payment in 1 click based on data from the declaration (calculation) or the request for payment of tax (contribution) sent by the inspectorates. All necessary data (recipient details, current BCC, account numbers of Federal Treasury departments, codes for payer status) are promptly updated in the service without user participation. When filling out a payment slip, all current values ​​are entered automatically.

KBK for VAT

VAT payers are companies and individual entrepreneurs on OSNO, as well as companies under any taxation regime that import goods. At the end of the quarter, you need to submit a tax return and pay the calculated tax amount in equal installments every month for the next 3 months until the 25th. Companies on the simplified tax system, patent, UTII, unified agricultural tax and with revenue for the last three months of less than 2 million rubles do not pay VAT.

VAT payment deadlines in 2021:

• for the 4th quarter of 2021 - until January 25, 2021;
• for the 1st quarter of 2021 - until April 26, 2021;
• for the 2nd quarter of 2021 - until July 26, 2021;
• for the 3rd quarter of 2021 - until October 25, 2021;
• for the 4th quarter of 2021 - until January 25, 2025.

Please note that for failure to submit or late filing of a VAT return, a 5% fine of the tax amount for each month is charged, but not less than 1 thousand rubles and not more than 30% of the total tax amount. The correct BCC in the payment order when paying VAT will eliminate the accrual of penalties by the tax authorities for non-payment of tax. Let's consider the current BCC for VAT:

• goods, works and services sold in Russia - 182 1 0300 110;
• goods from Belarus and Kazakhstan - 182 1 04 01000 01 1000 110;
• goods imported into the territory of the Russian Federation from other countries - 153 1 0400 110.

KBK for payment of a fine for late submission of SZV-M

Budget Classification Code (BCC)

is a code for grouping budget revenues. If it is indicated incorrectly, the money will go to another cash register company or to “unexplained amounts.”

To pay a fine for late submission of SZV-M, the KBK is used:

392 1 1600 140

The payer indicates this BCC in 2021, regardless of the period of the fine. For example, the Pension Fund of Russia obliged the company to pay a fine in 2019 for violating the deadline for submitting SZV-M. The organization pays the fine only in 2021. She must use the specified BCC, even though a different code may have been used in 2021.

The remaining details for paying the fine must be obtained from the Pension Fund branch. These include information on the recipient itself (PFR) and the servicing bank.

In what cases does the Pension Fund impose a fine for SZV-M?

For convenience, we have compiled the data into a table.

Amounts of fines for violations related to SZV-M

***

To understand why it is necessary to make a transfer to the budget upon request with KBK 18211603010016000140, you need to know the content of the claims from the fiscal authorities. It is immediately necessary to take into account that this BCC is used if it is necessary to collect fines for various violations of tax legislation.

If the company incorrectly indicates the code in the order, this will not have any consequences for it, however, to correct the situation, it will have to provide a special statement indicating the correct BCC. There is no need to transfer the amount again; previously transferred funds will be counted towards its repayment immediately, despite the incorrect code.

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CODES FOR PAYMENT OF TRAFFIC FINES HAVE CHANGED

Home / Information from the Ministry of Internal Affairs of Russia “Irbitsky” / CODES FOR PAYMENT OF TRAFFIC FINES HAVE CHANGED

January 14, 2020

Information from the Ministry of Internal Affairs of Russia "Irbitsky"

Traffic police officers inform you that in accordance with the Federal Law of April 15, 2019 No. 62-FZ “On Amendments to the Budget Code of the Russian Federation,” a new principle for crediting income from the payment of fines will be introduced from January 1, 2021.

The budget classification codes for road traffic revenues have also been changed.

18811601111019000140 – administrative fines established by Chapter 11 of the Code of the Russian Federation on Administrative Offences, for administrative offenses in transport, imposed by judges of federal courts, officials of federal government bodies, institutions, the Central Bank of the Russian Federation (other fines).

18811601121010001140 — administrative fines established by Chapter 12 of the Code of the Russian Federation on Administrative Offences, for administrative offenses in the field of traffic, imposed by judges of federal courts, officials of federal government bodies, institutions (fines for violations of traffic rules, vehicle operating rules).

18811601191010005140 - administrative fines established by Chapter 19 of the Code of the Russian Federation on Administrative Offenses, for administrative offenses, against the order of management, imposed by judges of federal courts, officials of federal government bodies, institutions, the Central Bank of the Russian Federation (fines for failure to comply with legal orders (decrees, submissions, decisions) of the body (official) exercising state supervision (control), organizations authorized in accordance with federal laws to carry out state supervision (official), body (official) exercising municipal control).

18811601191019000140 — administrative fines established by Chapter 19 of the Code of the Russian Federation on Administrative Offences, for administrative offenses against the management order, imposed by judges of federal courts, officials of federal government bodies, institutions, the Central Bank of the Russian Federation (other fines).

18811601201019000140 — administrative fines established by Chapter 20 of the Code of the Russian Federation on Administrative Offences, for administrative offenses encroaching on public order and public safety, imposed by judges of federal courts, officials of federal government bodies, institutions, the Central Bank of the Russian Federation (other fines).

OGIBDD of the Ministry of Internal Affairs of Russia "Irbitsky"

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Concept and purpose of KBK

When filling out a payment order to pay land tax, penalties or

fines for it, the payer must fill out this document correctly, including indicating the KBK code appropriate to the situation. This abbreviation stands for “Budget Classification Code”.

KBK is a special code consisting of 20 characters, divided into several parts, each of which carries certain data.

It is used to account for income and expenses in the budgets of all levels of the Russian Federation. Separate codes have also been established for land tax, which differ depending on the location of the site. They will be given in more detail below.

For individuals

Individuals receive a ready-made notification with the amount and details for paying land tax, but in some cases they may need to fill out the payment form themselves. The BCC will depend on the location of the site:

It is worth considering that these codes are not suitable for legal entities - this category of taxpayers has their own payment details that must be used.

For legal entities

For 2021, by order of the Ministry of Finance of Russia, the following BCCs for land tax for legal entities were approved:

Although indicating the correct BCC is an important condition when filling out a tax payment form, an error in its indication does not lead to any serious consequences.

Provided that the Federal Treasury account and the name of the recipient's bank are entered correctly, the funds will be credited correctly.

However, if an error is discovered in the KBK, it is better to submit an application to the Federal Tax Service office clarifying the purpose of the payment.