About the gas supply system and why it affects taxes
Order of the Ministry of Finance No. 132n dated 06/08/2018 on codes for the coming year provides for several property tax codes in 2021; codes are established for organizations, and its rates are determined by the constituent entities of the Russian Federation. However, they cannot be more than 2.2%. This is a general provision, and in Art. 380 of the Tax Code of the Russian Federation contains several exceptions to it.
In order to correctly transfer property tax, the KBK 2021 for legal entities is included in the payment order. But in order to choose the right code, you need to understand what the Unified Gas Supply System (UGSS) is, since a separate code is established for payments for objects included in it.
The concept of unified gas supply is contained in Federal Law-69 of March 31, 1999; The law is part of the system of regulatory acts on gas supply in the Russian Federation. The term UGSS is disclosed in Art. 6 laws. This is a whole production complex of interconnected things, which represents the basis of gas supply in the Russian Federation. The accounting department or management of the organization should know about the classification of fixed assets of the organization as a unified gas supply system. In any case, if the company is guided in its activities by the specified federal law, then, most likely, the fixed assets belonging to it are classified as UGSS, and you need to select code 182 1 0600 110. If the organization is not related to the gasification of the country, for example, it is a grocery store or a hairdresser, or a kindergarten, you need to use KBK 182 1 0600 110.
How to fill out a personal property tax payment form
If you need assistance of a legal nature (you have a complex case and you don’t know how to fill out documents, the MFC unreasonably requires additional papers and certificates or refuses them altogether), then we offer free legal advice:
- For residents of Moscow and Moscow region Ext. 574
- St. Petersburg and Len. area Add. 366
If there is more than one transfer deadline for a tax and specific dates are determined when the money needs to be sent to the budget, there must be several payment orders. The third and sixth characters are points separating the frequency of payment, the serial number of the period and the tax period. When filling out the field, you need to take into account important things. Secondly, the indicator must indicate the tax period for which the tax is paid or additionally paid. Let's assume a company pays value added tax accrued for the second quarter of the year. It is more difficult if the payment amount relates to several periods at once.
In the personal income tax order, all details must correspond to the purpose of the payment.
In order for the money to go into the budget, it is necessary to correctly fill out the payment order for the transfer of one or another obligatory payment. The rules for filling out a payment order are prescribed in the Order of the Ministry of Finance of Russia dated
Budget classification code table
The BCC of property tax for 2021 for legal entities is given in the table.
| Payment for objects | Core Obligation | Penalty | Interest | Fines |
| Not included in the Unified State System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Included in the Unified State System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
Please note that the BCC “Penalties on corporate property tax in 2020” is a separate value. Special indicators have also been established for penalties and interest.
Sample of filling out a property tax payment order
In order to make a tax contribution to the budget, you must have a corresponding payment order. And it is equally important to fill it out correctly. One of these mandatory payments is the payment of property tax. To correctly fill out the document, you can use a sample property tax payment form, which is valid in 2021.
How to fill out a payment order correctly?
The payment order has a single form that is used to transfer funds. A sample property tax payment form is found in Regulations 2 and 3 of the Bank of Russia.
The main guidelines regarding filling out the payment form are contained in Regulation 383, as well as in special rules from the Ministry of Finance regarding making payments to the budget system of the Russian Federation dated November 12, 2013, No. 107n.
Instructions for filling
Today, electronic programs are more often used to pay for services, but paper documents are also sometimes relevant. To fill out payment slips correctly, it is better to use a sample for this, and also use the following instructions:
1. Indication of the payment number and date of completion
The payment order must be numbered in chronological order. Its number must be greater than zero and must not contain more than 6 characters. When a document is filled out manually, the date is entered in the order: day, month, year. When filling out electronically, the format is determined by the bank.
2. Indication of the type of payment
If the electronic form has a special code that determines the purpose of the payment, then on a regular form the following values can be indicated: urgently, by mail, by telegraph. Also, the values may be completely absent.
3. Indication of payer status
This indication is required if payments are made to the state budget, and it is entered in field 101. If the payer is a legal entity, then it will indicate:
- 01 - upon payment of fees;
- 06 - when engaged in foreign economic activity;
- 08 - individual entrepreneur, if he pays insurance and other contributions to the treasury;
- 09 - individual entrepreneur, upon payment of fees;
- 10, 11 - notaries and lawyers, respectively, who are engaged in private practice.
If an individual acts as a payer, then indicate:
- 16 - participant in foreign trade activities;
- 17 - a participant in foreign trade activities who is an entrepreneur;
- 24 - an individual who makes insurance and other contributions to the state treasury.
4. Indication of the payment amount
The amount that is written on the forms must be indicated in numbers as well as in words. The indicated amount must be written down in full, without any abbreviations. When indicating kopecks, they will have a digital designation, and they must be written with a “-” sign. If there are no kopecks in the invoice, an “=” sign is placed at the end.
When a payment is issued through a bank, it has the format established by a particular bank.
5. Filling in the payer’s details
In this case, you will need to indicate:
- TIN and checkpoint;
- Full name or name of the organization (for legal entities and individual entrepreneurs);
- required bank details.
The program usually already has the details, and manually filling them out is not required. But you still need to check whether they are entered correctly.
6. Filling in the recipient's details
There will be no differences from the payer’s details: they are entered in the same order, but only for the recipient.
When a document is filled out for tax, the required UFK is entered in the recipient's column, and next to it is the name of the Federal Tax Service, which can be found out when contacting the tax office.
7. Specifying additional codes
Below the details there is a special table in which the following points should be noted:
- type of transaction. The payment order has code 01;
- what is the order of payment? When it comes to taxation, when independently contributing funds to the treasury, the 5th priority will be registered;
- code. When talking about current tax payments, you must enter 0.
8. Specifying payment information
In the example, it is necessary to indicate that the payment is made for property tax. And a specific date for its payment is also indicated, or a specific tax period for which the payment is made is indicated. There may be additional explanations.
You will also need to enter the date the tax return was signed.
9. Signature and seal
The document is signed by the same person who put his signature on the bank card. If there is a stamp available, it is also affixed to the paper form.
Possible mistakes
Individual details must be entered very carefully when filling out the document.
Otherwise, the tax may simply not be counted as paid, and, as a result, you will have to make the contribution again. And if the payment is late, then there is no way to avoid a penalty; it also needs to be repaid. Therefore, it would be a good idea to double-check such details as:
- name of the recipient's bank;
- Treasury account number.
If errors are made in specifying other details, they are not critical. The funds will still reach their intended destination. Then it will be possible to clarify the payment by writing a statement, and the error will be corrected.
Upon becoming the owner of real estate, a citizen must make appropriate contributions to the state treasury, unless otherwise provided by law. And to do this, you need to be able to fill out payment documents correctly. Otherwise, taxes simply will not reach the treasury.
Changes for 2021
From 2021, payments for movable property will not be transferred. But reporting for 2021 must be done according to the old rules.
Changes were made in 2021. Thus, the first and second depreciation groups were excluded from taxable assets for this property levy. Until 2021, fixed assets classified as 3-10 depreciation groups were recognized as objects of taxation.
Regions received the right to establish benefits, while some constituent entities of the Russian Federation immediately released payers from the obligation to transfer property taxes on movable fixed assets. Now this new provision has also been cancelled. Thus, only real estate becomes the object of taxation: federal legislation follows regional legislation. These changes were introduced by Federal Law No. 302-FZ of August 3, 2018.
Period for which tax is paid
This field is filled in taking into account what exactly is indicated in the “Base of payment” field. If the field contains “TP” or “ZD”, they indicate the frequency of payment of property tax established by law. The entry might look like this:
If the “Base of payment” field contains “TP”, when determining the period, the taxpayer indicates the date of the request. If “AP” is written in this field, put “0”.
What KBK codes are used in 2021
Organizations paying property tax indicate the BCC, which differ for property that is or is not included in the Unified Gas Supply System:
The BCC for payment of property tax for individuals depends on the location of the taxable property. It is indicated by tax authorities in the notice for payment of property tax.
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