Kbk 2021 – corporate property tax, transcript

KBK for payment of penalties on property tax for legal entities and organizations

For individuals

How to determine BCC for payment

The key question is: what is the Unified Gas Supply System, and whether the assets of the institution are included in this section.
Indeed, in order to choose the correct BCC property tax for 2021 for legal entities, you need to determine whether your property assets belong to the Unified State Gas System. The main regulatory document establishing general provisions on the Unified Gas Supply System is Federal Law No. 69-FZ dated March 31, 1999. Consequently, if your organization is guided in its activities by this standard, then, most likely, the property will be classified as part of the unified gas supply system.

For example, a simple secondary school, kindergarten or non-profit organization providing personal services to the population must transfer property tax, BCC 2021 for legal entities - 182 1 0600 110. That is, the code for property objects not included in the Unified State Social System.

But the gas distribution station is already part of the UGSS. From assets of this category, the owner company will transfer payments to the budget under the BCC property tax in 2021 - 182 1 06 02020 02 1000 110.

The BCC of property tax for legal entities in 2021 is collected in the table:

KBK for payment of property tax for individuals

About the gas supply system and why it affects taxes

In Order Art. 380 of the Tax Code of the Russian Federation contains several exceptions to it.

In order to correctly transfer property tax, the KBK 2021 for legal entities is included in the payment order. But in order to choose the right code, you need to understand what the Unified Gas Supply System (UGSS) is, since a separate code is established for payments for objects included in it.

The concept of unified gas supply is contained in Federal Law-69 of March 31, 1999; The law is part of the system of regulatory acts on gas supply in the Russian Federation. The term UGSS is disclosed in Art. 6 laws. This is a whole production complex of interconnected things, which represents the basis of gas supply in the Russian Federation. The accounting department or management of the organization should know about the classification of fixed assets of the organization as a unified gas supply system. In any case, if the company is guided in its activities by the specified federal law, then, most likely, the fixed assets belonging to it are classified as UGSS, and you need to select code 182 1 0600 110. If the organization is not related to the gasification of the country, for example, it is a grocery store or a hairdresser, or a kindergarten, you need to use KBK 182 1 0600 110.

KBK for payment of penalties on property tax for individuals

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BCC of corporate property tax in 2020

In case of ownership of any property, both individuals and legal entities are required to pay tax. The amount of any tax that must be paid, as well as all property tax fines, is determined by the regulatory authority. It is he who sends to all legal entities a letter signed by the head containing information about the payment details.

Interesting point. In the event that an organization, when paying a fee, did not include an object that is subject to preferential taxation in any of the clauses of the declaration, the tax authorities will independently make a choice regarding payment in favor of the maximum amount of the fee. In 2021, both legal entities and individuals have their own BCCs for paying fees for real estate owned. Their entire list is presented in the tax payment section on the official website of the tax service. It is worth emphasizing that in the KBK list for payment of the fee by individuals, the number of codes is five times greater than for entrepreneurs and companies. This is due to the fact that there are different codes within the boundaries of urban districts and beyond.

Innovations and features of calculus

Tax on the ownership of certain property is paid by individuals and organizations. This tax is calculated by the regulatory authority and sends a notification according to which the tax must be paid strictly within the specified period.

Innovations in 2021 for individuals

The Tax Code has introduced new rules for calculating property tax, effective from January 1, 2021: its cadastral value is taken as the tax base. That is, the more expensive the housing, the less profitable it will be for owners to own it, because they will have to pay a tax that differs tens of times from what they are used to.

Benefits were retained, but only for 1 of the properties of each type provided.

IMPORTANT! If your property contains objects that are subject to preferential taxation, and you did not indicate them in the declaration (you did not choose which of the objects will be the basis for the preferential tax rate), then the tax office will make a choice in favor of the highest for calculation.

BCC for property taxes: differences for legal entities and individuals

By decision of the Office of the Federal Tax Service for St. Petersburg dated October 20, 2021 No. 16-13/45434, complaint by A.V. Slonova. The above decision of the tax authority was left without satisfaction.

Tax on the ownership of certain property is paid by individuals and organizations. This tax is calculated by the regulatory authority and sends a notification according to which the tax must be paid strictly within the specified period.

Please note that the tax base itself does not matter - both for the tax on the book value of property and for the tax on the cadastral value of real estate, the budget classification code will be the same.

So, like any KBK, the code for land tax in 2021 consists of 20 numbers. The first three (182) indicate to whom you are transferring the money (Federal Tax Service). The next three digits (106) indicate the tax itself. The most important digits are 12 and 13.

The BCC for property tax in 2021 for legal entities depends on what property the organization manages - whether such property is part of the unified gas supply system or not. For reference, the BCC for individuals depends on another factor - the location of the property. Organizational property tax is paid quarterly (advance payments and payment of the tax itself).

The first two characters indicate the frequency of payment. Write down the CV if you are transferring an advance, and the GD if the tax is based on the results of the year. The next two digits are the quarter number. When paying annual tax, you must enter 00. The last 4 digits are the year for which you are paying the tax or advance payment. This year you need to put 2021. For example, if a company transfers an advance on property tax for the first quarter, then put KV.01.2017. When paying tax for 2021, enter GD.00.2017 in the field.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact our consultant absolutely FREE! If your property contains objects that are subject to preferential taxation, and you did not indicate them in the declaration (you did not choose which of the objects will be the basis for the preferential tax rate), then the tax office will make a choice in favor of the highest for calculation.

This is interesting: KBC income tax penalties 2021

What is special about calculus?

In case of ownership of any property, both individuals and legal entities are required to pay tax. The amount of any tax that must be paid, as well as all property tax fines, is determined by the regulatory authority. It is he who sends to all legal entities a letter signed by the head containing information about the payment details.

Important points

• The BCC for tax on various property of legal entities is the same, both when charging a fee from the cadastral value of any real estate, and from the book value of movable assets.
• If payment is not made on time, organizations may be assessed penalties. For this reason, it is necessary to carefully fill out the KBK field, since it is often indicated with errors, which results in the fact that the payment cannot be offset within the deadline for payment of the fee allotted by law.
• A fine is mandatory for failure to submit a declaration on NIO on time, partial non-payment or full payment, but later than the deadline specified by the legislator.

Determination of the tax base

According to the relevant articles of the Tax Code of the Russian Federation, the basis for calculating the amount of property deduction for organizations whose main activities are carried out in the country through the organization of a representative office is the price of property, calculated as the average annual value.

How to determine the tax base for this calculation

When calculating the financial base for calculating funds in the country’s treasury, the price of the property is taken into account:

• for items that must be depreciated, the balance is calculated at the price that was initially formed in accordance with the rules governing the accounting process, approved by the policy of each specific company;
• for items that are not subject to depreciation, the price at the end of each tax period is calculated to calculate the tax levy in the form of the difference between the primary cost and the amount of depreciation that subsequently occurred with them, which is calculated in accordance with the rules established for depreciation deductions.

The second category contains such names as:

• external improvement objects;
• names of forest improvement;
• management of the road unit;
• housing stock representing objects;
• structures used in the area of ​​furnishings for the navigation of ships;
• objects accepted in non-profit companies as fixed assets.

The average price of property objects for every twelve months is calculated using the formula:

A:B=C,

where A is the total value of the interconnected residual price of the object on the first day of the monthly period and the first day of the month following the reporting period,

B – the number of thirty-day periods in the reporting period, the value of which is overestimated by one (instead of 12 months 13),

C – average value of property for a specific reporting period.

The calculation of the financial base relating to real estate assets owned by foreign companies operating in Russia without permanent representative offices, as well as for the names of these companies that are not involved in their main activities, is carried out at the cost of an inventory nature for each object. You can obtain information about it by contacting the authorities responsible for technical inventory.

Video – Property tax, changes for 2021