KBK for paying taxes in 2021

Order of the Ministry of Finance No. 90 dated 06/08/2015 established changes in the BCC for 2021 to the previously valid order No. 150 dated 12/16/2014. When filling out field 104 of the payment order, you must indicate the codes below. If you do not correctly indicate the budget classification codes (BCC) in the payment order, the money may either return to your current account (at best), or will be credited to other taxes or remain in the account of unknown amounts. In any case, an incorrect payment means unnecessary problems and tax penalties.

What is KBC?

KBK is an abbreviated name that stands for “budget classification code.” It is a special code for making payments for taxes, fees, penalties and fines to the tax office.

In fact, the code is needed by the Federal Tax Service for internal sorting of incoming amounts to the budget and assigning them to the appropriate taxes. Then you can analyze tax collection. The code allows you to establish the purpose of the payment, where it came from, for what purposes the funds can subsequently be transferred and who is their addressee.

So, for example, if you take transport tax, then the code can be tracked to who made the payment - an individual or legal entity. Taxes collected from individuals are used to repair existing roads and build new ones, while legal entities finance the safety of transport infrastructure, and also help improve the environmental situation.

The OKATO code allows you to determine the territorial affiliation of the payment, which allows you to distribute it by region. The use of budget codes helped to significantly automate the process of analyzing incoming taxes, and also assisted in budget formation.

New KBK for 2021

VAT

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02/01/2021 Titov proposed to Putin to introduce a special tax regime for public catering
01/22/2021 Moscow authorities proposed reducing or eliminating VAT for the restaurant business

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Income tax

01/26/2021 The Ministry of Finance improves the tax regime for special administrative regions
01/12/2021 Rospatent has developed proposals for tax incentives for invention
01/11/2021 The law on tax incentives for domestic IT firms came into force

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Excise taxes

11/30/2020 In Bashkiria, breweries are exempt from paying property taxes for four years
10/16/2020 The President signed the law on reverse excise tax on liquefied petroleum gas
10/12/2020 Kudrin: a sharp increase in the excise tax on cigarettes will increase the risk of counterfeit goods being imported into Russia

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Personal Income Tax (Personal Income Tax, Income Tax)

02/05/2021 The State Duma wants to reduce the number of personal income tax payers on deposit income
02/05/2021 The authorities are ready to exempt Russians from the bottle return tax
02/03/2021 Low-income people can be provided with a 3-year installment plan to pay tax on charitable gifts

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Mineral extraction tax (MET)

01/20/2021 The State Duma approved a reduction in the mineral extraction tax for multicomponent ores of the Krasnoyarsk Territory
01/20/2021 The Federal Tax Service updated the mineral extraction tax declaration form
01/11/2021 A number of benefits for oil workers have been canceled in Russia

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Water tax

08/21/2020 Do I need a license for a well on the site?
09/15/2017 The Governor of Stavropol proposes to return the “water tax” to the constituent entities of the Russian Federation
01/28/2016 Water taxes will be frozen for the sake of industry

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Organizational property tax

02/03/2021 Deputies propose to “freeze” fines for late payment of property taxes
01/21/2021 The Federal Tax Service has changed the form of the declaration on property tax of organizations
12/25/2020 It has become easier to receive compensation for property and land taxes in Moscow

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Land tax

01/15/2021 From 2021, the obligation of organizations to submit declarations on transport and land taxes has been canceled
01/15/2021 Krasnodar increased the tax on commercial land
01/15/2021 You can report available benefits for transport and land taxes for 2021 to any tax authority

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Property tax for individuals

11/23/2020 In Yekaterinburg, the property tax rate for individuals will be reduced to 0.1%
11/19/2020 A differentiated rate for property tax for individuals will be introduced in Yekaterinburg
11/09/2020 After December 2, tax authorities have the right to collect property tax debts through the court

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Unified Agricultural Tax (USAT)

01/19/2021 Head of the Federal Tax Service: the transition of companies from UTII to other tax regimes can be called successful
01/14/2021 In the Altai Territory, the popularity of the tax patent has increased 10 times against the backdrop of the abolition of UTII
05.11.2020 In Bashkiria the unified agricultural tax rate will be reset

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Simplified taxation system (STS)

01/28/2021 Deputies extended the deadline for the transition from UTII to the simplified tax system until March 31
01/27/2021 The State Duma extends the deadline for the transition from UTII to the simplified tax system until March 31
01/21/2021 Of the 1.3 million ex-UTII payers, 96.2% have already chosen an alternative tax regime

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Unified tax on imputed income (UTII)

02/01/2021 In the Stavropol region, the cost of a patent for entrepreneurs has been reduced
01/14/2021 When switching from UTII to NPA, you do not need to submit an application for deregistration
01/12/2021 UTII is abolished in Russia

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Procedure for paying insurance premiums

01/26/2021 The Federal Tax Service explained how to correctly reflect the SSC as part of the DAM
01/21/2021 The SZV-TD form has been updated
12/30/2020 December 31 is the last day for payment of fixed insurance premiums for 2021

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Enterprise accounting policy

01/22/2021 In Volgograd, the chief accountant was sentenced to 2 years for theft of 7.5 million rubles
12/29/2020 The rules for submitting reports on the movement of funds in foreign accounts have changed
11/12/2020 How to properly store reporting documents

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Changes in the BCC for personal income tax in 2021

Instructions on the procedure for applying the budget classification of the Russian Federation were approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KBK is a combination of 20 digits divided into several blocks. Each tax has its own budget classification code. Moreover, the same tax may have its own code depending on the situation.

In 2021, payers and tax agents for personal income tax must use the same BCCs as in 2015, that is, there have been no changes to the budget classification codes.

Actions of an accountant if an error is made

Errors made when writing budget code are divided into two groups:

Resulting in the payment of a payment to the budget of any level;
Not leading to the payment of amounts to the budget.

If a second error was made and it was not corrected, it will result in arrears. In this regard, the tax inspectorate will impose sanctions on the taxpayer, such as fines and penalties.

Correcting this error is only possible by transferring the required amount through a corrected payment order.

If you make the first mistake (when money gets into the budget), you will also have to bear responsibility in the form of fines and penalties. However, tax legislation states that the payer is not required to indicate the purpose of the payment; he can do this only if he wishes. Therefore, you need to make another payment, and if the tax office imposes fines, you can go to court.

KBK roster 2021

What does the budget classification code indicate?

1) The code is divided into 4 main blocks of income:

Administrator code
View
Subspecies
KOSGU code

Administrator code			View										Subspecies				KOSGU code
discharge			discharge										discharge				discharge
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20

2) The first 3 digits identify the revenue administrator . Each main manager is assigned his own code. Designation 182 is assigned to the Federal Tax Service, 392 to the Pension Fund of Russia, 393 to the Compulsory Social Insurance Fund of the Russian Federation.

3) The code for the type of income is the longest - ten digits. The fourth digit of the code means belonging to the group: 1 – income transfers, 2 – gratuitous receipts, 3 – receipts from business activities.

4) Further transfers are detailed into subgroups - 5th and 6th category:

01 — income taxes;
02 – social contributions;
…
06 – property taxes;
07 – fees for environmental management;
…
13 – receipts from paid services.

5) The next five characters indicate an article or sub-item of the budget. Their meaning can be found in the KBK reference book 2021. This is a fairly long list, and it is not practical to present the entire list here.

6) The twelfth and thirteenth digits of the code correspond to the budget level - the recipient of the tax (federal, regional or municipal).

7) The code for the subtype of income (programs) is designed to separate different types of income: 1000 is a tax, 2000 means a penalty, 3000 means a fine, respectively.

The last 3 digits show the classification code for operations of the public administration sector (KOSGU):

110 – tax revenues;

120 – funds from property;

130 – receipts from paid services;

140 – amounts forcibly seized;

160 – social contributions, contributions.

Thus, each employee can read any code that is unclear at first.

Returning to our example, the BCC for 2021 182 1 01 02010 01 1000 110 means:
182 – recipient – Federal tax authority;
1 – tax received;
01 – refers to tax revenues;
02010 – budget item and subitem;
01 – receipts to the federal budget;
1000 – type of receipt – tax payment;
110 – payment relates to tax income.

More details about the changes in the BCC, their reasons and, directly, about the use of budget classification codes in this video:

GLAVBUKH-INFO

Article 14 of Law No. 212-FZ contains the concept of “insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts.” These contributions refer to payments that are paid “for themselves” by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice. From 2021, to transfer fixed payments it will be necessary to use the codes provided for by the commented order. Let us remind you that since 2014, a differentiated amount of insurance premiums has been in effect, which entrepreneurs transfer “for themselves” to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If the income of an individual entrepreneur in the billing period does not exceed 300,000 rubles, then contributions must be paid in a fixed amount (in 2015 to the Pension Fund of the Russian Federation - 18,610.80 rubles, to the Federal Compulsory Medical Insurance Fund - 3,650.64 rubles). Those entrepreneurs whose annual income exceeds 300,000 rubles must additionally pay to the Pension Fund 1% of the amount of income exceeding the specified amount, but not more than the established maximum amount of insurance premiums. Pension contributions Entrepreneurs transfer mandatory pension contributions “for themselves” in a single payment order, using the KBK for the contribution credited to the insurance part of the pension (Article 22.2 of Law No. 167-FZ). To pay fixed contributions to the Pension Fund, including contributions in the amount of 1% of income exceeding 300,000 rubles, the same BCC is used today. From 2021, you will need to indicate two different codes - for contributions from income up to 300,000 rubles, and for contributions from income exceeding the specified limit. Let us remind you that pension contributions accrued on income over 300,000 rubles must be paid no later than April 1 of the following year. To date, the question of which BCC to use to pay the additional fixed contribution for 2015 before April 1, 2016 remains open (nothing is said about this in the commented order). In our opinion, it is necessary to apply the currently valid BCC. KBC for payment of pension contributions in a fixed amount

Payment type

2015	2016
Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated on income less than 300,000 rubles)	392 1 0200 160	392 1 0200 160
Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated from income over 300,000 rubles)	392 1 0200 160	392 1 0200 160

As for penalties and interest on fixed contributions to the Pension Fund, from 2021 they will need to be transferred to different BCCs. The commented order also clarifies which BCCs to indicate when paying penalties and interest on pension contributions for past periods. KBK for payment of penalties and interest on pension contributions in a fixed amount (contributions based on the cost of the insurance year)

Payment type	2015	2016
Penalties and interest on insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of the insurance pension	392 1 0200 160	392 1 0200 160 — fine 392 1 0200 160 — interest Read also: How the Pension Fund conducts on-site inspections
Penalties and interest on insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of a funded pension	392 1 0200 160	392 1 0200 160 — fine 392 1 0200 160 — interest
Penalties and interest on insurance premiums for compulsory health insurance based on the cost of the insurance year, credited to the Pension Fund for the payment of the insurance pension (for billing periods expired before January 1, 2013)	392 1 0200 160	392 1 0200 160 — fine 392 1 0200 160 — interest
Penalties and interest on insurance premiums for compulsory pension insurance based on the cost of the insurance year, credited to the Pension Fund for the payment of a funded pension (for billing periods expired before January 1, 2013)	392 1 0200 160	392 1 0200 160 — fine 392 1 0200 160 — interest

Medical contributions As already mentioned, entrepreneurs pay “for themselves” contributions for compulsory health insurance in a fixed amount, which does not depend on the income of the payer. From 2021, new codes will need to be used to transfer these contributions to the FFOMS, as well as penalties and fines on such contributions.

KBC for payment of medical contributions in a fixed amount, penalties and fines

Payment type	2015	2016
Insurance premiums for compulsory health insurance in a fixed amount	392 1 0211 160	392 1 0211 160
Penalties for insurance premiums for compulsory health insurance in a fixed amount	392 1 0211 160	392 1 0211 160
Penalties for insurance premiums for compulsory health insurance in a fixed amount	392 1 0211 160	392 1 0211 160

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KBK: penalties and fines for personal income tax

When paying a fine for personal income tax, which must be indicated in the payment order, the BCC will be different: depending on who is paying the fine. If the penalty lists: