New KBK codes for paying taxes from 2021

The regulation of the tax on ownership of a land plot is carried out with the help of the Tax Code of the Russian Federation, to be more precise, by article of this set of information numbered 31. Individual cities of federal significance are additionally regulated by their own laws. The amount of the presented type of tax collection is directly dependent on many factors representing the characteristics of the land plot. In this material we will tell you important things about land tax and present a list of BCC for it.

KBK for land tax

Who are the payers?

Persons from the following two categories are required to pay taxes on the ownership and use of plots of land:

• physical;
• legal.

All of them must have plots of land under the right of ownership or use, lasting indefinitely, in addition, inheritable for life.

According to the provisions of the Civil Code of the Russian Federation, the desired land territory is perceived as property only from the moment it has passed the state registration procedure. It is these papers that subsequently play the role of the basis for collecting the discussed tax deduction from the payer.

Those companies and citizens who use the plots not as owners, but as tenants, that is, temporary owners, whose rights are supported by a corresponding paper agreement, do not qualify as payers. In this case, they pay rent to the owner of the land.

Main changes to land tax in 2021

Objects subject to taxation

The fee is waived from those territories located within the borders of some constituent entities of the country, or cities that are significant at the federal level. At the same time, it is very important that a tax is in force in the desired entity, otherwise its payment becomes unnecessary.

List of objects subject to land tax

Items from the following list are not subject to taxation.

1. Plots of land that are no longer subject to trade due to laws written accordingly. These include: territories classified by status as natural reserves or national parks;
2. areas with buildings equipped on them that serve the work of the Armed Forces of our country or other military representatives, courts;
3. areas with facilities of federal organizations located on them;
4. areas with located facilities that allow the exploitation of nuclear energy, storing radioactive and nuclear materials;
5. plots with names on them; closed settlements are organized according to the types of work;
6. prisons, colonies in which the FS activities are organized and carried out to enforce punishments;
7. cemeteries;
8. any buildings of an engineering nature that relate to the protection of the country and its borders.

Financial basis for calculating the tax amount

The tax deduction is calculated on the basis of the existing financial base, in this case it is played by the cadastral price of a plot of land, close to its market valuation, determined according to the rules presented in the legislation of our country regulating land relations.

To determine the cadastral price for a specific plot, it is necessary to go through the state assessment procedure. Information on the price of the plot will then be entered into the State Property Committee.

The abbreviation GKN stands for State Real Estate Cadastre

This is a kind of collection of information presented by a collection of documents, each of which relates to a specific land area. In addition to information on the characteristics of a plot of land, it contains information about the buildings standing on them, the special conditions for using each item, and similar information.

There is also a document called a cadastral book, which also contains information on the land in question, namely:

• price of the object;
• who conducted the assessment;
• date of the procedure;
• boundaries of a piece of land;
• what category does the area belong to?
• type of use permitted in the desired territory;
• what buildings are located on the site.

After the registration procedure is completed, the object receives a unique cadastral number indicated in the plot passport. In the future, any information regarding transactions carried out on it will be entered into it.

The cadastral price is determined based on the market value of the property, that is, it is large and is constantly updated to correspond to the situation existing on the market of each region or federal city.

Existing tax rates

The required rates are established in accordance with the legislative acts of the constituent entities of the country or cities of federal significance, but it is prohibited to exceed the limits established by the government of the country of 0.3% for:

• lands exploited in agriculture by the state or lands used for the same purpose within populated areas;
• territories allocated to the country's housing fund, on which engineering facilities are located that ensure an adequate level of existence within residential complexes;
• areas allocated for individual farming, that is, vegetable gardens, gardens, farming and summer cottages.

One and a half percent is deducted from the tax base for land plots with other characteristics.

At the same time, municipal authorities have the right to differentiate the rates according to the characteristics of each land plot and the categories of citizens who own them.

Thus, benefits for the discussed tax deduction are given to the following representatives:

• heroes of the country;
• bearers of the Order of Glory;
• people with third degree disabilities who have lost their full ability to work;
• disabled people of the remaining two groups, whose condition was determined before 2004, who have not lost the ability to work;
• military veterans;
• persons who took part in eliminating the consequences of the Chernobyl accident, the Mayak Union, nuclear waste disposal on the Techa River and nuclear testing at the Semipalatinsk test site;
• persons involved in testing nuclear and thermonuclear weapons, as well as eliminating installations at military facilities;
• persons affected by radiation sickness.

In order for the base to be reduced, you need to provide the tax service with relevant documents that serve as confirmation.

Who is exempt from paying land tax?

In this article, we will consider in detail what land tax benefits exist, who is exempt from payment, and what objects are subject to taxation.

Video - Land tax for individuals

Kbk for land tax in 2021 for legal entities

Land tax for legal entities - KBK in 2021-2021 is indicated in accordance with current legislation. Who must pay land tax and when? Which BCCs for land tax should be indicated in the payment in 2021? We will consider the answers to these and other questions in the material below.

Basic information on land tax

Legal entities as tax payers

Kbk land tax for 2021-2021 for organizations

Results

Basic information on land tax

Natural resources, including land, are subject to taxation. Owners of land plots - persons who own them on the basis of perpetual use, lifelong inherited possession, property - are required to transfer land tax to the budget.

Land tax is local in nature and is put into effect by legislative acts at the municipal level (clause 1 of Article 387 of the Tax Code of the Russian Federation). Local authorities also have the right to independently set payment deadlines and current tax rates. At the same time, the decisions they make should not infringe on the position of land owners in comparison with the conditions established in the Tax Code of the Russian Federation.

The effect of land tax in cities of federal significance is regulated by the Tax Code of the Russian Federation and the laws of these cities (Moscow, St. Petersburg, Sevastopol).

The objects are plots of land that are located within the territories of municipalities and cities with federal status.

Cultural heritage objects withdrawn from circulation, included in forest or water funds, as well as lands included in the property of owners of apartment buildings are not subject to tax (clause 2 of Article 389 of the Tax Code of the Russian Federation).

If the land is leased or under the right of gratuitous fixed-term use, users of such territories are not recognized as payers (clause 2 of Article 388 of the Tax Code of the Russian Federation).

More information about the object of taxation can be found in the article “Object of taxation of land tax”.

Legal entities as tax payers

Obligations to pay land tax exist not only for citizens, but also for legal entities that are recognized as owners of plots. Moreover, if individuals do not need to worry about the correct details for paying tax (they pay it according to a notification received from the Federal Tax Service), then organizations should pay special attention to the current BCC.

The use of preferential tax systems does not relieve legal entities from the obligation to pay tax on land that belongs to them by right of ownership.

When you need to pay land tax, read the article “Land tax for the year - how to calculate and when to pay?”

Kbk land tax for 2021-2021 for organizations

For legal entities, the KBK land tax did not change in 2021-2021. Tax transfer is carried out using the following codes:

• 182 1 0600 110 - for areas within the boundaries of cities of federal significance;
• 182 1 0600 110 - if we are talking about the territory of another urban district without intra-city division;
• 182 1 0600 110 - for territories located within the boundaries of urban districts with intra-city division.
• 182 1 0600 110 - for territories located inside urban areas.

If there are plots outside city limits, tax payment is made according to the codes:

• 182 1 0600 110 - for inter-settlement territories;
• 182 1 0600 110 - for lands related to rural settlements;
• 182 1 0600 110 - for areas within urban settlements.

Read about the form in which a legal entity draws up a land tax return for 2021 in the material “Filling out a land tax return for 2021,” and you can quickly familiarize yourself with the changes made to the land tax return from the report for 2021 in the article “New land tax declaration: what has changed and how to apply it.”

Results

Local authorities have the right to introduce taxes and set rates. Owners should make tax transfers to the budget according to the BCC, which depend on the characteristics of the territorial location of the site.

“Sample application for clarification of tax payment (error in KBK)” will help you correct an error made in the KBK when transferring taxes .

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Tax collection period

The taxation period for the required fee includes twelve calendar months, starting from the first day of the year and continuing until the end of December of the same year. The report is submitted to the tax service by tax organizations four times:

• after the first three months of the year;
• after half a year;
• for nine months;
• in year.

The authorities of municipalities and cities of federal significance have the right to change the timing and frequency of reporting.

The amount of tax deduction for land ownership, intended by the country's treasury, is determined as a percentage of the tax base, that is, the cadastral price of the object.

For organizations, the tax amount is paid several times in the form of advance payments and at the end of the year in the form of a balance received as the difference from the total amount accrued for the year and the advance payments previously paid to the country's treasury subtracted from it.

If, during the current tax period, the ownership of a specific plot of land to the owner is terminated, then the amount of the fee due to the fee will be calculated using a specialized coefficient, which is the ratio between the number of monthly periods during which the plot was in possession to the twelve-month period for the entire tax period.

That is, the formula for calculating it will look like this:

K = A:B

Where K is the coefficient, A is the time the plot was in possession for the current reporting period, B is the total number of months in the year.

There is a list of organizations that are completely exempt from paying the required fee. These include:

• executive structures of the state Ministry of Justice using land plots to conduct their main activities;
• companies that own Russian roads;
• organizations of a religious orientation, for them we are talking about areas where churches, temples and other buildings of a similar orientation are located;
• companies for people with disabilities, within the state, of which at least 80% of the target representatives are with disabilities, also regarding lands used for carrying out activities of the main focus;
• companies whose statutory capital is formed through contributions from organizations for people with disabilities, while the number of employees with disabilities is at least half;
• companies whose property owners are the mentioned unions for people with disabilities, regarding plots of land that are used for rehabilitation purposes, providing assistance to people with disabilities of a legal nature, etc.;
• organizations where artistic folk crafts are carried out;
• individuals, representatives of indigenous Siberian peoples, in relation to the lands on which they live according to the traditional way of life;
• companies that are members of special economic zones, in relation to lands that they have owned for at least five years.

Kbk land tax for legal entities 2021

So, if an ordinary Russian owns land (a plot, a share of a land plot), then payment of land tax is obligatory for him. The amount of tax liability is determined individually depending on the category of land, tax rate, area of ​​the site and the availability of benefits.

As a result, an incorrectly indicated BCC for land tax 2021 for legal entities or ordinary citizens in a payment order can lead to fines and penalties. Moreover, returning money or clarifying an erroneous payment can be quite problematic and will require some time. And nerves.

Land tax payment deadline for 2021 for legal entities

389 of the Tax Code, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

According to the provisions of Article 201-1 of the Tax Code, when including unused (inefficiently used) property in the list, the land tax on such land plots (parts thereof) is calculated based on the increased (but not more than ten times) land tax rate. In this case

Kbk for land tax in 2021 for legal entities

The objects are plots of land that are located within the territories of municipalities and cities with federal status.

Cultural heritage objects withdrawn from circulation, included in forest or water funds, as well as lands included in the property of owners of apartment buildings are not subject to tax (clause 2 of Article 389 of the Tax Code of the Russian Federation).

If the land is leased or under the right of gratuitous fixed-term use, users of such territories are not recognized as payers (clause 2 of Article 388 of the Tax Code of the Russian Federation).

Obligations to pay land tax exist not only for citizens, but also for legal entities that are recognized as owners of plots. Moreover, if individuals do not need to worry about the correct details for paying tax (they pay it according to a notification received from the Federal Tax Service), then organizations should pay special attention to the current BCC.

Kbk land tax in 2021 for legal entities

In field 106 you need to indicate the basis for the payment. For this purpose, literal values ​​are used. The TP value is used to transfer tax for the current year. The meaning of the tax return is for the transfer of tax for the past tax period in the absence of a requirement from the tax authorities.

Individual entrepreneurs do not fill out payment slips for the transfer of land tax in 2021. They pay tax on the basis of a tax notice that comes from the Federal Tax Service at their place of residence. Details and BCC for tax transfer are already indicated in the notification. Therefore, you do not need to fill out anything - payment of land tax by individual entrepreneurs in 2021 is similar to payment of tax by individuals.

Kbk land tax for 2021

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 categories are 12 and 13. They show which budget the funds are allocated to:

In 2021, all companies that own land plots must make a land payment for 2021 to the budget. The specific deadline for fulfilling the obligation is set by the authorities at the local level.

However, it cannot fall in January 2021. The last day may be February 1 or a later date (Article 397 of the Tax Code of the Russian Federation).

The link to February 1 is made because this is the last date for submitting the “land” declaration to the Federal Tax Service for the reporting year.

Kbk land tax in 2021 for legal entities

1. An error in bits 14-17 will lead to an incorrect determination of the reason for the payment.
   For example, when paying the tax, you indicated “2100”, then instead of the tax, the amount will be credited to the payment of penalties,
2. An error in other categories will result in the payment not being identified at all and remaining unclear.

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Full or partial copying of any site materials is possible only with the written permission of the editors of the Russian Tax Courier magazine. Violation of copyright entails liability in accordance with the legislation of the Russian Federation.

How to calculate BCC penalties for transport tax for legal entities in 2021-2021

In 2013, the Ministry of Finance developed Order No. 107n. According to it, information is entered into the payment order to identify the payment. Paragraph five states that payment documents must contain the BCC. The type of this number is also regulated; it always consists of 20 digits, which indicate:

The code change occurs along with adjustments to the classification of payments to the state treasury. Despite the large number of changes in tax legislation for enterprises in 2021, the BCC for transport tax remained unchanged. Organizations need to enter in the forms:

Kbk for transport tax in 2021 for legal entities

After the payment has been prepared, the BCC for tax in 2021 is indicated in it. The question arises as to how many declarations need to be drawn up. If there is a separate division for which the vehicle was registered, it will be necessary to draw up another declaration for it.

Filling out the declaration must begin with the title page. It must display information about the company, as well as the deadlines for filing the declaration (clauses 3.1, 3.2 of the Procedure). After the title page is formed, it will be necessary to create section 2. It is worth knowing that the number of sections must necessarily correspond to the number of vehicles (clause 5.1 of the Procedure).

KBK 104309 must receive payments for land tax, with the exception of land tax on land in populated areas (includes categories of land - agricultural, industrial, specially protected natural areas, forest and water resources).

At the same time, taking into account that in 2021, accruals and payments by taxpayers were made on BCC 104309, while the deadline for final settlement with the budget is set no later than April 10, 2021, and also in order to avoid the formation of unlawful arrears on the personal account, which, in turn , will lead to administrative collection measures, accrual and payment of the Declaration for vehicle tax, land tax and property tax for 2021 must be made on BCC 104309, with the exception of taxpayers with objects for which payments must go to the budget of local governments ( 4th budget level).

Land tax 2021 for legal entities: KBK and other details

Not every head of a small enterprise will be able to independently deal with contributions to budgets and determine the BCC for land tax of organizations. It is better to delegate this work to a full-time accountant, but it will be cheaper to delegate the functions of paying taxes and submitting reports to a large outsourcing company.

We recommend reading: Dacha tax from 2021 for individuals in SNT

In accordance with the KBK, the land tax of organizations is also divided depending on the type of object of taxation, that is, on where the land plot is located.

The budget classification codes that are indicated in the land tax payment are shown in the table.

In it you will also find the coding for fines and penalties for land tax in 2021 for legal entities in accordance with the BCC:

Budget classification codes for land tax for legal entities

When preparing payment documentation related to payments of tax fees for land ownership, it is necessary to use budget classification codes - digital sequences that serve to designate one or another type of deductions to the country’s treasury.

You can determine which code is appropriate in a particular case according to the location of the plot of land for which the fee is paid.

Look in the table below to see which encodings correspond to each type of settlement.

Table 1. Budget classification codes by site location

Separate sequences of numbers are provided for the payment of penalties accrued on late paid land tax. Review the existing names for each settlement in the table below.

Table 2. BCC values ​​for land tax penalty

In addition, other types of penalty deductions also have their own list of encodings.

Table 3. BCC for land tax fines

If you mistakenly entered an inappropriate code when filling out a payment document for land tax, a penalty or interest on it, but indicated the recipient correctly, you will not be charged a fine or penalty, since the payment to the country’s budget was received in any case. Just submit an application to the tax office to clarify the receipt of payment.

KBK: land tax 2021 for legal entities

It is important for legal entities to pay the 2021 land tax according to the correct BCC and on time, and for 2021 - by February 1, 2021. An error in the land tax code can be critical. The transfer will fall into the category of unexplained payments and the amount will be considered unpaid. Therefore, before paying, check the codes in the payment slip.

Attention! We have prepared a KBC land tax guide for 2021. In it you will find current codes for paying taxes, penalties and fines. Download for free:

You can generate a payment slip for the transfer of land tax in the BukhSoft program. The program itself will set the correct BCC, payment order and tax period code. Try it for free:

land tax payments

KBK

KBK are special codes that systematize budget revenues and expenses. Tax payments relate to budget revenues, therefore, in order to transfer the tax amount, the payer needs to know the correct BCC. It is entered in field 104 of the payment slip.

The structure of the Kbk land tax in 2021 for legal entities includes three parts:

• income recipient code;
• income type code;
• income subtype code.

For tax payments, including for land, the recipient is the Federal Tax Service, its code is 182 - these are the first three categories of the KBK. A company can determine all the details of its territorial inspection using the service on the Federal Tax Service website:

The rest of the code means:

Category 4 to 6 – group and subgroup of receipts. In the KBC of land tax in 2021 for legal entities it is “106”;

Levels 7 to 11 – article and sub-article of receipts;

Digits 12 to 13 – budget according to the purpose of payment. For land tax 2021, the KBK contains budget codes in these categories:

• 03 – federal cities;
• 04 – urban districts without division;
• 05 – municipal inter-settlement settlements;
• 10 – rural villages;
• 11 – urban districts with divisions;
• 12 – intracity divisions;
• 13 – urban villages.

Digits 14 to 17 – type of payment:

• 1000 – tax payment;
• 2100 – tax penalties;
• 3000 – tax penalties.

If you make a mistake in the KBK, the payment will not reach its destination, after which the tax authorities will begin to charge penalties. To reset them, the company will have to clarify the payment. Therefore, we recommend that you check the current BCCs given below.

Kbk land tax in 2021 for legal entities

Legal entities must transfer land tax to the budget at the location of the site. All possible codes for the amount of tax and arrears on it are shown in Table 1.

Table 1.

Kbk land tax in 2021 for legal entities

Here is a fragment of a payment plan with Kbk land tax in 2021 for legal entities:

KBK: land tax penalties in 2021 for legal entities

Land tax or an advance payment for it may be made under an erroneous BCC. In this case, until the company clarifies the payment, the inspection will charge penalties. See all codes for payments for penalties in Table 2.

Table 2.

KBC land tax penalties in 2021 for legal entities

Example

Land tax 2021: KBK

LLC "Symvol" made an advance on land tax to the budget of Moscow for the first quarter in the amount of 72,000 rubles according to an erroneous KBK and within 20 days clarified the payment. The key rate during this period is 7.25%.

The inspection managed to calculate penalties in the amount of 348 rubles (72,000 rubles x 20 days x 7.25% / 300). After 20 days, she refused to clarify the payment from Symbol, and the company had to pay the tax again and, in addition, pay penalties.

Symbol's bills indicate the following BCCs:

– 182 1 0600 110

– for the amount of 72,000 rubles;

– 182 1 0600 110

– for the amount of 348 rubles.

Land tax 2021: BCC for fines

Firms face fines only for annual land tax arrears, and the inspectorate does not impose fines on the timing of advance payments.

The amount of the sanction for late annual payments is 20% of the amount of the arrears, unless the inspection has proven the company’s intent to cause damage to the budget.

If intentionality is proven, the fine increases to 40% of the amount of the arrears. See Table 3 for all codes for penalty payments.

Table 3.

Land tax 2021: BCC for fines

Source: https://www.BuhSoft.ru/article/1336-kbk-zemelnyy-nalog-dlya-yuridicheskih