Transport tax for legal entities: KBK in 2021

Deadline for transferring the single tax to KBK in 2017

Payers of the simplified tax system must quarterly calculate and pay advance payments for the “simplified” tax no later than the 25th day of the month following the quarter, as well as the tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When paying the simplified tax system, you must indicate in the payment slip the budget classification code (BCC) to which the tax is transferred according to the simplified tax system.

So that payments don't get stuck

The transfer of cash payments to the Federal Treasury must always occur in a timely manner. Otherwise, penalties and/or fines may be imposed.

Also see “Penalties for late payment of transport tax in 2021: KBK”.

It is also worth noting that due to an error in the BCC of transport tax for organizations for 2021, the amount may be transferred to a separate type of unidentified payments. In this case, the responsibility lies with the organization itself, and not with the tax authorities.

Lost time will not be such a terrible blow if you calculate the tax a little in advance and pay it to the budget. In this case, there will be an additional period of time for adjustments, additional payments and even refunds. In this case, the transport tax can not only be repaid within the period of time required by law, but also the appropriate adjustments can be made, as well as the required data for calculations can be clarified.

KBK simplified tax system “income” in 2021

The BCC for the simplified tax system for 2021 is provided for by the Instructions approved by Order of the Ministry of Finance dated July 1, 2013 No. 65n. For the simplified tax system with the object “income”, the single BCC for 2021 is 182 1 0500 110. Please keep in mind that in 2021, when transferring “simplified” tax, you must indicate the BCC in the payment order, depending on whether the tax amount itself is transferred , penalties and or fine. KBK simplified tax system “6 percent” in 2017 are as follows:

KBC for 2021

KBK simplified tax system with “minimum tax” in 2017

From 2021, the minimum tax under the simplified tax system will no longer have a separate BCC. That is, the minimum tax in 2021 will need to be transferred according to the code for ordinary advance payments (Order of the Ministry of Finance of Russia dated June 20, 2021 No. 90n). Let us explain how such a change in the BCC to the simplified tax system will affect real life.

Let’s assume that an organization with the object “income minus expenses” lost the right to the simplified tax system in September 2021. Following the results of 9 months of 2016, it reached the minimum tax according to the simplified tax system. It must be transferred no later than October 25th. You need to deposit money to KBK 182 1 05 01050 01 1000 110. It is this KBK that is valid for the minimum tax under the simplified tax system in 2021.

Now let’s imagine that the organization has finalized the simplified version by the end of the year. She has reached the minimum tax and must pay it no later than March 31, 2021. You need to transfer the money to another KBK - 182 1 0500 110. The new KBK from 2021 is valid both for the regular tax on the object “income minus expenses” and for the minimum “simplified tax”.

In other words, in 2021, organizations with the object “income minus expenses” used two different BCCs. One for regular tax under the simplified tax system, the other for the minimum tax. Starting from 2021, the situation is changing - the BCC for such payments will be uniform. Below is a table of the BCC according to the simplified tax system for 2017.

Read also

30.11.2016

What BCCs are established for transport tax penalties?

A situation is possible when the taxpayer is late or has not paid the due amount in full - then he may be charged a penalty. In the settlement document, you must correctly indicate the BCC of the penalty. To pay sanctions for 2016 KBK transport tax penalties, the following are applied:

• violating companies - 182 1 0600 110;
• private individuals - 182 1 0600 110.

The statute of limitations for taxes is 3 years; accordingly, an individual must pay off the debt on the notification if it contains amounts for a period covering no more than 3 years preceding the moment of receipt of the notification.

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Both legal entities and citizens must pay car tax. Each of them makes payments using their own BCC.

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Where to get a receipt for payment of UTII

Tax authorities can help in providing details, but it is up to economic entities themselves to generate a payment document (in electronic or paper form). There are resources on the Internet that can help you create a receipt for paying UTII.

The technology for transferring money to the budget is varied, and the transfer can be done in several ways, such as:

• transfer from a bank account (available for individual entrepreneurs and companies);
• through the bank's cash desk in cash (only available to individual entrepreneurs);
• using Internet resources such as online banking (available to individual entrepreneurs and organizations that have the appropriate capabilities);
• on the Federal Tax Service portal, where you can first prepare a payment document and then make a transfer (available to individual entrepreneurs);

Separately, we note the method in which a payment receipt is created on the Federal Tax Service portal. There is appropriate software here that will allow you to enter all the data correctly and avoid errors. The taxpayer, by entering, for example, data on tax address, automatically fills in the fields where OKTMO is indicated, and also enters other details.

NOTE! In order for the payment to go through, it is necessary to indicate the TIN.

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To pay UTII, you must enter the details in the receipt or payment slip. KBK occupies a special place in their composition, since it allows you to direct money exactly to the desired treasury account. To avoid mistakes, it is recommended to issue a payment document on the Federal Tax Service portal or by printing out the receipt offered by the tax authorities at bank cash desks.

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