KBK for payment of income tax credited to the budgets of constituent entities of the Russian Federation

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Organizations need to pay income tax on new BCCs. The Ministry of Finance has updated the budget classification codes dated 06/08/2020 No. 99n.

KBK - classification codes that organizations write in payment documents for the purpose of transferring funds to the budget. Payments first go to the treasury, and only then all funds are divided between the federal, regional and local budgets. In this article we will look at the differences between the new budget classification codes for income tax and the old ones and tell you how to use them.

KBK on income tax for legal entities in 2021 and 2021

In 2021, nothing has changed in the rules for paying income tax - the same distribution and rates:

• to the regional budget - 17% of the tax base;
• to the federal budget - 3% of the tax base.

For legal entities, changes in budget classification codes were minor, but they must be taken into account when filling out payrolls. They relate to the amount of taxes that are calculated on profits on marketable bonds and mortgage-backed bonds.

KBC for 2021

KBC for 2021

Income tax: payment order in 2021

All organizations carrying out entrepreneurial activities are required not only to report to the tax office on the profits received, but also to make timely payments to the relevant budgets. To report, you must provide the Federal Tax Service with a calculation in the form of a tax return for income tax and explanations for it (if necessary).

The settlement document for payment, as in previous years, is a payment order (or simply “payment order”). Although the tax is at the federal level, it should be paid according to different budgets:

• federal;
• regional.

IMPORTANT!

In 2021, 17% is transferred to the regional budget, and 3% to the federal budget, provided that the organization does not have benefits for the use of reduced rates (Article 284 of the Tax Code of the Russian Federation).

To pay, the organization must fill out two settlement documents: one to the federal budget, and the second to the regional budget. The main differences in the details are the purpose of payment and the budget classification code, which are determined by Order of the Ministry of Finance of Russia No. 132n.

Features of tax calculation and payment

The company received income. Subtracting expenses from it, we get profit, which is taxed. This tax will be called direct. All legal entities located in Russia - domestic and foreign - are required to pay it. Entrepreneurs working for OSNO must pay income tax.

Income tax does not apply to:

• entrepreneurs who are on the simplified tax system, UTII, patent and unified agricultural tax;
• persons who own a gambling business;
• participants of the Skolkovo center;
• organizers of the 2021 FIFA World Cup.

Fine for non-payment of income tax

In addition to the penalty accrued for each day of delay, the Federal Tax Service may assess a fine for non-payment of tax, the amount of which is established on the basis of Art. 122 of the Tax Code of the Russian Federation in the following order:

Payment of income tax in 2021 KBK

Payment is transferred within 28 days of the month following the reporting period. Advance payments must be made quarterly (for certain categories of Article 286 of the Tax Code of the Russian Federation) or monthly, despite the fact that the tax period is a year.

Unified KBK table for income tax

IMPORTANT!
Use KBK data not only for calculations of tax obligations, but also for making advance payments. We talked about who and how often is obliged to pay advances on NNPOs in the article “Instructions: we pay NNPOs in advance.”

KBK interest on income tax

If you need to pay a tax penalty, you must use your code, which is written in payment orders. To find out which profit tax penalty code to write in column 104 of the payroll, you need to replace provisions 14-17 in the code for the main payment.

For penalties, instead of 1000, the value 2100 is used. Codes for penalties are located depending on where they are transferred (budget level).

• federal budget - 182 1 0100 110;
• regional budget - 182 1 0100 110.

The penalty code for taxes to the federal budget in provisions 11-12 has the value 11, and to the regional budget this value is 12. If a shortage is detected in the treasury of the constituent entities of the Russian Federation, then the penalties are transferred using the BCC to the regional budget.

Step-by-step filling out the income tax payment form

Let's look at how to correctly fill out a payment order for income tax using an example.

GBOU DOD SDYUSSHOR "ALLUR" for the first quarter of 2021 received a profit in the amount of 50,000.00 rubles. When calculating income tax, organizations should transfer to the budget:

• federal - 1,500.00 rubles (50,000.00 × 3%);
• regional - 8,500.00 rubles (50,000.00 × 17%).

We generate payment orders for each budget level (amount). We fill out the payment order step by step:

Step 1. Fill in the date and number of the payment order, observing the chronological order, then set the payer status.

Step 2. Enter the payer's details and amounts (in numbers and words).

Step 3. We enter the details of the payee of the Federal Tax Service in the payment order.

Step 4. Fill in the tax fields, order of payment, UIN, payment purpose.

For the federal budget.

For the regional budget.

Sample payment order for the federal budget:

Sample payment order for the regional treasury:

Errors in the KBK of income tax

When filling out field 104 of the payroll, organizations often confuse the codes. Due to errors in payments, money is sent to unknown payments. The inaccuracy can be corrected. To do this, you need to write an application to the tax office to clarify the payment.

The application can be submitted in free form. The most important thing is to remember to write the wrong payment details and provide the correct information.

Author of the article: Alexandra Averyanova

Pay income tax and other taxes in the cloud service for small businesses Kontur.Accounting. The service will prepare payment slips and remind you about payment deadlines, generate reports, and help you easily calculate salaries and other payments. Get to know all the features of Kontur.Accounting for free for 14 days.

Procedure for calculating and paying income tax

Payers calculate and pay income tax in accordance with the procedure established by Art. 287 Tax Code of the Russian Federation:

Advance tax calculation is calculated in the following order:

Advance payment = Income payment * Rate,

where Advance payment is an advance payment paid at the end of the reporting month; Income - the amount of income received by the payer per month and calculated in accordance with the taxation system used; Rate – the current tax rate (in general – 20%).

At the end of the reporting year, the payer makes a final tax payment, calculated using the following formula:

FinishCalculation = (IncomeYear * Rate) – Advance payment,

where FinishCalculation is the amount of tax that will be payable at the end of the reporting year, taking into account previously paid advance payments; Incomeyear – the amount of income of the organization at the end of the year; Advance payment – ​​the amount of advance payments transferred to the budget during the year.

The final calculation of income tax is made on the basis of a tax return submitted to the Federal Tax Service before March 28 of the year following the reporting year (for 2021 - until March 28, 2021).

The income tax return form can be downloaded here ⇒ Income tax return (form).

Customs payment codes: purpose

Customs payment codes are numbers characterizing the type of financial contributions provided for by law. Participants in foreign economic activity are required to enter relevant information when processing payment orders.

Examples of payment codes:

• fees for operations (declaration of goods, registration) – 1010;
• customs escort – 1020;
• import duties – 2010, 2020;
• VAT – 5010.

When filling out payment accounts, you must indicate the budget classification code.

If the details fields are filled in incorrectly, the received funds are considered as unknown, which can lead to penalties as a result of late payment of banknotes.

How is income tax paid?

Companies make advance payments of income tax (IPT) quarterly or monthly during the tax period. The deadlines for transfers coincide with the deadlines for filing tax returns for the corresponding period:

• monthly payments – no later than the 28th of each month;
• quarterly transfers - no later than the 28th day of the month following the reporting period;
• tax at the end of the year - no later than March 28 of the year following the reporting year.

To transfer NNP, the taxpayer needs to prepare two payment orders - to the federal budget and to the budget of the constituent entity of the Russian Federation. The tax rate in the general case is 20%, of which the “federal” part of the transferred tax in 2017-2024. is equal to 3%, and “regional” is 17%. If the company has benefits for non-taxable income, the regional rate may be lower (clause 1 of Article 284 of the Tax Code of the Russian Federation).

It is important to remember that the BCC of the tax indicated in the payments differs for the federal and regional budgets. Separate codes are provided for penalties and fines under NNP. In 2021, the codes approved by Order of the Ministry of Finance No. 132n dated 06/08/2018 are in effect. You will find detailed information about the current BCCs for income tax in this article.

Advance payment code for income tax payment

Advance payments are made according to the schedule:

• first quarter;
• half year;
• nine month;
• monthly.

When performing settlement transactions, indicate the advance payment code - number (KBK), which allows it to be deciphered: purpose, identification of the payer, manager of funds.

KBK includes 4 blocks:

• budget revenue administrator (3 digits);
• type of budget income (10 digits);
• subtype of budget revenue (4 digits);
• classification of the operation (3 digits).

Incorrect indication of the BCC in the payment order generated for paying taxes on advance payments may lead to the accrual of penalties.

Making a payment order

The BCC for paying income tax is indicated in field 104 of the payment slip. Budget classification codes are established by the federal government and are valid throughout the country; for 2021 they were approved by Order of the Ministry of Finance No. 132n dated June 8, 2018. Other details can be clarified on the official website of the Federal Tax Service, having previously identified the tax office at the place of registration of the payer. These details are different for different legal entities; this must be taken into account when using sample payment slips.

Deadlines for submitting reports and paying income tax 2021

In accordance with paragraph 4 of Art. 289 of the Tax Code of the Russian Federation, you must submit a completed declaration and pay the tax calculated therein for 2021 by March 28, 2018. The following are the dates for 2018:

• 1st quarter – April 28;
• Half-year – July 30;
• 9 months – October 29.

All dates imply delivery up to and including the specified day. There is no need to wait for the deadline - other things are piling up, queues at post offices, etc. By sending the declaration immediately after its formation, there is a time reserve for transferring the payment. When making a payment on the deadline, please note that all payments received by the bank before lunch are usually credited to the recipient on the same day. There are no strict rules on this matter - the main thing is to send it before the specified date inclusive. The date of transfer is the day the funds are written off from the payer's account.

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Values

Which BCCs should I pay income tax for 2021? Let's look at it in detail in the table, since the values ​​depend on the type of profit, and there are quite a lot of them.

The same codes are also used to transfer advance payments.

Advances on income tax and BCC

KBK of advance payments for income tax are necessary to determine the purpose of the deductions made.
Since payments from one tax should be made to different budgets (federal and regional), they must be distinguishable. For this purpose special codes are used. In addition, all deductions in the form of penalties and fines also have their own BCCs. All deductions are made using payment orders, where the BCC must be indicated. It is very important to indicate the codes correctly, as they determine the budget into which the payment will be credited (federal or regional). The BCC may change from time to time. It is necessary to monitor such changes so that the payment transferred by the organization is not left hanging as unclear.

According to paragraph 1 of Art. 284 of the Tax Code of the Russian Federation, the income tax rate is currently 20%, 3% of which goes to the federal budget and 17% to the regional budget. Depending on the subject of our country, an exception may be made for certain categories of taxpayers, for whom the rate will be 13.5%. These rates are set for the period from 2017 to 2024.

We wrote about all income tax rates in the article

Thus, the KBK of advance income tax plays an important role in the fulfillment of direct obligations by the organization as a taxpayer. In order to prevent tax arrears due to an incorrectly specified code, you must very carefully enter the codes into your payment slips.

How to fill out a payment order for the payment of advances on income tax, read the ready-made solution ConsultantPlus. You will receive even more relevant materials if you sign up for a free trial access to K+

Accrual of penalties on advance payments of income tax: determining the calculation period

Art. 286 of the Tax Code of the Russian Federation obliges to make advance payments under the NNP, and if there is a delay in their payment, the enterprise will have to pay penalties. The principle of calculating penalties for overdue advances has its own characteristics.

The first day for accrual of penalties is the day following the due date for transfer of payment. Penalties are accrued up to and including the day of actual payment of the amount of arrears, and the amount of penalties should not exceed the amount of the arrears itself (clause 3 of Article 75 of the Tax Code of the Russian Federation).

Penalties on advance payments must be reduced if the accrued advances turn out to be greater than the amount of tax declared in the declaration for the reporting/tax period.

The Federal Tax Service has developed a methodology for calculating penalties for monthly advances paid during the quarter under NNP (letter of the Ministry of Finance of the Russian Federation dated January 22, 2010 No. 03-03-06/1/15). In order not to recalculate penalties based on the results of the reporting period, tax authorities do not accrue penalties until its end, and after receiving the declaration, the amount of the monthly advance is recalculated by dividing the payment amount for the last quarter in the period by 3. If the amount of previously accrued advances exceeds the result obtained, then penalties are accrued by adjusted amount.

Judges on calculating penalties on advance payments

During the tax period, the law obliges to make advance payments of income tax (clause 2 of Article 286 of the Tax Code of the Russian Federation), therefore, if you are late in paying them, you will have to pay a penalty. The principle of calculating penalties for overdue tax advances has its own characteristics associated with determining the last day of their accrual.

The Supreme Arbitration Court of the Russian Federation in Plenum Resolution No. 57 dated July 30, 2013 (hereinafter referred to as Resolution No. 57) established the following practice: penalties are accrued until the day the advance payment is transferred, or until the day the payment of the relevant tax is due (whichever comes first, see paragraph 3, clause 14 of resolution No. 57). Since the judges did not specify which payments - monthly or quarterly - this rule applies to, it is logical to assume that the rule applies to any advance payments.

In addition, the court noted that penalties on advance payments should be reduced if the accrued advances are greater than the amount declared in the tax return (paragraph 4, paragraph 14 of Resolution No. 57).

The same must be done with penalties accrued on advance payments paid during the reporting period if the amount of these advances exceeds the advance payments for the calculation for the reporting period (paragraph 5, clause 14 of Resolution No. 57).

The court did not establish the procedure for the recount.

Responsibility for violating the procedure for filing a tax return

The income tax payer is required to submit a monthly income tax return to the Federal Tax Service by the 28th day of the current month, as well as an annual report by March 28th of the year following the reporting one.

If an organization does not file a declaration or violates the reporting deadline, then the Federal Tax Service has the right to collect a fine on the basis of Art. 119 of the Tax Code of the Russian Federation.

The fine is 5% of the tax amount indicated in the declaration, but not less than 1,000 rubles.

Payment of a fine for violation of deadlines for submitting a tax return is carried out on the basis of a request sent by the Federal Tax Service to the payer in the prescribed manner.

What is it for?

To pay the tax fee, enterprises calculate it, submit a declaration, and then issue a payment to the budget to transfer money to the regional and federal budgets. Companies pay income taxes through monthly or quarterly advance payments. The regional budget receives 17% of the profit, and the federal budget receives 3%. Such indicators are applied from 2021 to 2021, according to Article 284 of the Tax Code of the Russian Federation. In this regard, accountants fill out not one payment order for income tax 2021, but two - they indicate different budget classification codes:

• the federal budget corresponds to 182 1 0100 110;
• regional — 182 1 0100 110.

In addition, starting from 2021, new BCCs have been introduced to reflect the income tax of international holding companies (Order of the Ministry of Finance No. 26n dated 03/06/2019):

• 182 1 0100 110 - for transfer to the federal budget;
• 182 1 0100 110 - to the regional budget.