KBK in a payment order in 2021 - 2021

Which BCCs must be indicated in payment orders in 2021 to pay taxes and insurance premiums? Have new budget classification codes for personal income tax, simplified tax system and contributions been approved for 2021? We present a single table along with the new KBK 2021 with changes and transcript , which you can download .

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Where is the KBK indicated in 2021?

The budget classification code must be indicated in payment orders when transferring taxes, fees, penalties, fines and other obligatory payments to the budget. In the current form of payment, given in Appendix 3 to the Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK.

In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax (cancelled from 2021), as well as in the calculation of insurance premiums (DAM). This allows tax authorities to post payments according to ownership.

From January 1, 2021, indicate in your payment bills some new BCCs for taxes, fees and insurance fees, which were approved by orders of the Ministry of Finance of Russia dated June 8, 2020 No. 99n and dated November 29, 2019 No. 207n.

How does KBK stand for?

The abbreviation KBK stands for budget classification code. The transfer of payments to the accounts of government agencies is certainly associated with this detail. Ch. is devoted to budget classification. 4 of the Budget Code of the Russian Federation.

The Budget Classification Code is an internal coding required by the State Treasury. It is according to these codes that the funds received are distributed according to their intended purposes.

The criteria for assigning BCCs and their structure are determined by the Ministry of Finance of the Russian Federation in Order No. 65n. Every year, changes are made to the order, new codes are added, and old ones are changed. Responsibility for the correct use of KBK details lies with the payer. It is recommended to periodically check the relevance of the codes for the current period. The same details apply throughout Russia.

Changes in KBK from January 1, 2021: new codes

From 2021 there are important changes to the BCC. In particular:

• approved by the KBK for a 15% personal income tax calculated on income exceeding 5 million rubles - 182 1 0100 110;
• The BCC was introduced for the payment of land tax in relation to plots located within the boundaries of municipal districts. It must be transferred to KBC 182 1 0600 110;
• BCC appeared to pay the tax levied in connection with the use of PSN, credited to the budgets of municipal districts - 182 1 0500 110;
• The BCC was introduced for the payment of mineral extraction tax on the extraction of other minerals, in respect of which a rental coefficient other than 1 is established for taxation, - 182 1 0700 110.

Order No. 236n dated October 12, 2020 added new BCCs for personal income tax, excise taxes and taxes, which form the budget of the new territorial division unit - the municipal district.

Let's summarize the new KBK-2021 in the table:

Other BCCs for basic taxes/contributions in 2021 remain the same.

Changes and new BCCs in 2018

Every year the state adds new codes for payment of penalties, taxes and insurance premiums for LLCs or individual entrepreneurs from different cities. Tax deductions change for individual entrepreneurs and enterprises constantly, regardless of the simplified or general regime.

This year, too, the Tax Office distinguished itself, since for 2021 changes occurred in field 104, which is filled in when indicating payment orders. What will happen next in 2021 is not at all clear. Therefore, now we will analyze how important and popular the cases are, so that you can very easily find everything you need right on this page.

KBK for income tax

In 2021, new BCCs were introduced for income tax, which was received in the form of interest payments on bonds. These bonds are issued from January 2021 to January 2022 according to the relevant order of the Ministry of Finance dated 06/09/2017 No. 87n).

• when making a payment use 182 1 0100 110;
• upon payment of accrued penalties - 182 1 0100 110;
• and when paying off a fine, the code is slightly different - 182 1 0100 110.

KBK for excise duties

Also, the Ministry of Finance recently added to the list of BCCs for excise taxes. The new codes are used for e-cigarettes, tobacco heaters and nicotine-containing liquids. Order of the Ministry of Finance, legalizing this, dated 06/06/2017 No. 84n.

E-Sigs:

• when paying excise taxes use 182 1 0300 110;
• upon payment of accrued penalties - 182 1 0300 110;
• and when paying off the fine, the code is slightly different - 1 0300 110.

Nicotine containing:

• when paying excise taxes use 182 1 0300 110;
• upon payment of accrued penalties - 182 1 0300 110;
• and when paying off a fine, the code is slightly different - 182 1 0300 110.

Tobacco intended for heating:

• when paying excise taxes use 182 1 0300 110;
• upon payment of accrued penalties - 182 1 0300 110;
• and when paying off a fine, the code is slightly different - 182 1 0300 110.

KBK for resort tax

In 2021, a new budget classification code for payment of resort fees was introduced - 000 1 1500 140. The first three zeros are changed to the administrator's income code. To understand, the resort fee has been introduced in some territories of the Russian Federation - Crimea, Altai, Stavropol and Krasnodar territories since May of this year in accordance with the laws of the Russian Federation.

This fee is 50 rubles per tourist per day in 2018. In subsequent years, it is possible to increase the fee up to a hundred rubles per tourist. Also, the amount of the fee may be influenced by other indicators, such as the length of a person’s stay or the season.

The most necessary KBK for 2021: table

Below are tables with the BCC for 2021 for basic taxes and insurance premiums.

KBK for paying taxes for organizations and individual entrepreneurs on OSN in 2021

KBK tax payment for organizations and individual entrepreneurs under special regimes in 2021

KBC for insurance premiums in 2021

Where can I find the budget classification code?

The fact is that not all BCCs can be found on the receipt.

The exact code can be found:

• in the directory;
• on the website of the relevant institution;
• at the tax office;
• in the order of the Ministry of Finance.

When discussing what a KBK is in a receipt, it is necessary to clarify its characteristics. The BCC usually consists of twenty encrypted digits. You must enter it carefully to avoid mistakes. Otherwise, the funds may be transferred to a completely different organization. And then you will have to wait until the bank cancels the payment or returns it. The period can be up to two weeks.

But some receipts still indicate payment to KBK. For example, when depositing funds through the bailiff's office, the thought may arise, what is the BCC on a fine receipt? Everything is simple here. There is no need to search for additional code. When paying, the code of the payment's belonging to the department is registered. Therefore, you just need to copy it from the receipt. And you can pay for the service without coming to the organization, but through a payment terminal. After all, it’s more convenient, and the funds arrive within two days.

KBK for payment of other taxes for all organizations and individual entrepreneurs in 2021

What does the KBK consist of?

Such details as the KBK code consist of 20 digits, which are not formed arbitrarily; each group contains certain information:

• the first three digits are administrative, and they determine the recipient and designate the account in which funds for this type of payment are accumulated;
• the next ten digits are the income group necessary to determine the type of income, the group where the payment is sent;
• four more characters are a program group, it further details the purpose of the operation (taxes, for example, this is the combination 1000);
• and the remaining three characters are a classifying group indicating the sphere of economic activity: for example, 160 - social revenues.

The structure of the indicator always remains unchanged; amendments are made only to the numbers.

The main groups of numbers indicating the addressee and the nature of the payment:

• first three digits: Pension Fund - 392, Federal Tax Service - 182, Social Insurance Fund - 393;
• fourth digit from the beginning: 1 - income, 2 - gratuitous payments;
• Numbers 5 and 6 indicate: 01 - personal income tax, 06 - property tax, 08 - state duties;
• The 12th and 13th numbers indicate which budget the money is being contributed to: 01 - federal, 02 - regional, 03, 04, 04 - municipal, 06 - Pension Fund, 07 - Social Insurance Fund;
• from the 14th to the 17th, the payment is detailed on the following basis: 1000 - taxes and fees, 2000 - penalties, 3000 - fines;
• from 18 to 20, three numbers indicate the type of budget income: 110 - taxes, 130 - payment for services rendered, 150 - gratuitous receipts.

BCC for penalties in 2021

In most cases, when paying penalties in the 14-17th digits of the budget classification code, the value is “2100” (with some exceptions).

What laws of the Russian Federation regulate the use of BCC for 2020-2021 in a payment order?

Indication of the BCC in payments is a mandatory condition for correctly filling out the relevant instructions based on the norms contained in paragraphs. 3 and 5 of Appendix 2 to the order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” dated November 12, 2013 No. 107n. According to this order, the BCC established for a particular budget income must be indicated in field 104 of payment orders generated by taxpayers.

The list of BCCs that correlate with a particular tax or fee is fixed:

• from 07/04/2020 - in the order of the Ministry of Finance of Russia “On the Procedure for the formation and application of budget classification codes of the Russian Federation, their structure and principles of purpose” dated 06/06/2019 No. 85n
• from 01.01.2020 - in the order of the Ministry of Finance of Russia “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” dated November 29, 2019 No. 207n;
• from 01/01/2019 - in the order of the Ministry of Finance of Russia “On the Procedure for the formation and application of budget classification codes of the Russian Federation, their structure and principles of purpose” dated 06/08/2018 No. 132n;
• until 01/01/2019 - in the order of the Ministry of Finance of Russia “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” dated 07/01/2013 No. 65n, as well as in legal regulations explaining its provisions.

The approved BCC may not change for quite a long period, but opposite examples are observed regularly. Almost every year the legislator makes adjustments to the BCC and also issues the necessary clarifications on the new BCC.

Find out how the KBK has changed in 2021 here.

All of these legal acts, as well as those that supplement them, are one way or another published with the aim of implementing the provisions of the Budget Code of the Russian Federation.

In what form should the BCC be recorded, including the BCC in 2020-2021?

KBC for paying fines in 2021

As a general rule, when filling out a payment order to pay a fine, you need to replace the 14th category of the BCC from “1” to “3”. But here, too, there are exceptions.

What to do if there is an error in the KBK in 2021

To correct an error in the KBK when paying taxes/contributions, send a written application to the tax office to clarify the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation).

Complete the application in any form. Indicate in it:

• tax authority where you are applying;
• information about yourself (name, address, TIN, checkpoint of the organization, full name, place of residence, TIN individual entrepreneur);
• information to contact you;
• details of the payment order in which the error was made;
• what exactly is the error;
• correct BAC value for 2021.

In order to quickly correct an error in the KBK, it is important to correctly write a statement to clarify the budget classification code in the payment order for the transfer. Regarding insurance premiums, such a sample is available in ConsultantPlus.

View the finished solution.

Attach a copy of the payment invoice to your application.

Read also

15.01.2021

Is it critical to indicate an incorrect BCC on a payment order?

It should be noted that the BCC in 2020-2021 cannot predetermine, in particular, the refusal of a bank or the Federal Treasury to credit funds to the accounts of departments administering one or another type of budget revenue.

The reasons that may lead to such consequences, in accordance with sub. 4 p. 4 art. 45 of the Tax Code of the Russian Federation can be:

• indication of an incorrect Federal Treasury account;

NOTE! From 2021, if errors are detected in the treasury account number, you can not pay tax with penalties, but submit an application to clarify the payment. Under what conditions, find out here.

• indication of the incorrect name of the bank in which the payee's current account is opened.

In turn, in accordance with sub. 4 paragraph 7 art. 26.1 Federal Law No. 125-FZ dated July 24, 1998 (it regulates the payment of accident insurance premiums to the budget), an incorrect BCC 2020-2021 may already be the reason for the non-transfer of funds to the accounts of departments that administer the corresponding budget revenues.

Thus, the Federal Tax Service does not have the formal right not to offset a payment in which an incorrect BCC is indicated or is not indicated at all (and, as a result, recognize the taxpayer’s obligations to the budget as unfulfilled, impose fines and penalties), but the insurance fund does.

However, taxpayers are actively challenging such actions of government departments in the courts. The subject of the claim in this case is the demand to recognize the actions of the Federal Tax Service or the Social Fund to identify arrears, as well as accrue fines and penalties on them, as unlawful. Tax officials, therefore, sometimes decide to impose certain sanctions on payers, although the Tax Code of the Russian Federation, as we noted above, does not give them the formal right to do so.

Judicial practice shows that when considering taxpayer claims filed against both the Federal Tax Service and insurance funds, arbitrators usually side with the plaintiff.

Let's study some notable arbitration cases concerning disputes between taxpayers and the state in terms of assessing the quality of the payment discipline of the former in relation to obligations to the budget.