What KBK code is used for penalties on transport taxes in 2021

Calculation and calculation of transport tax

The obligation to pay transport tax lies with all vehicle owners - both ordinary citizens and organizations.
The basis for calculating the tax on land vehicles is engine power, measured in horsepower. The tax is recognized as regional and is paid to the budget at the place of registration of the car. Only organizations are required to make advance payments. Other people do not have such a need.

Starting with the reporting campaign for 2021, tax authorities will independently calculate the amount of tax for legal entities and send notifications for payment

Read about how the tax payment procedure for organizations has changed since 2021 in this article.

ATTENTION! Organizations are required to pay transport tax regardless of whether the vehicle is in use, under repair, or rented out. The main thing is that the car is registered with the company. This is the basis for paying transport tax.

Penalties for non-payment of transport tax.

If the transport tax is not paid by December 1 or February 1, depending on the type of taxpayer, then from the next day of delay, penalties begin to accrue for each day of non-payment. The procedure for calculating penalties is determined by Article 75 of the Tax Code of the Russian Federation.

The following indicators are used to calculate penalties:

• The accrued amount of transport tax;
• Total number of days of delay in payment;
• Penalty percentage;
• Total amount of debt;
• Refinancing rate according to region.

It is worth noting that the amount of penalties must be paid regardless of the accrued amount of tax and other methods used to ensure the implementation of taxpayers’ obligations. Payment of penalties occurs simultaneously with the payment of tax debt.

The amount of the penalty is calculated as a percentage of the amount of tax payable. The interest rate is determined in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation.

If the taxpayer refuses to voluntarily pay penalties, then they are collected forcibly. This occurs at the expense of the debtor’s funds, as well as at the expense of his other property.

BCC for transport tax in 2020-2021 for individuals

Owners of vehicles are payers of transport tax. Taxpayers-citizens receive a notification-calculation from the Federal Tax Service, generated in accordance with the data of the authorities that register vehicles.

If there is no tax notice from the Federal Tax Service, then the individual must independently notify the tax authority about the presence of vehicles subject to taxation.

Read about the consequences of timely and untimely reporting of this in this material.

According to paragraph 1 of Art. 363 of the Tax Code of the Russian Federation, citizens must make timely payments for their cars before December 1 of the next year inclusive.

For the KBK transport tax in 2020-2021 for individuals: 182 1 0600 110.

For the payment of transport tax by individuals, the KBK will not change in 2020.

TN codes for individuals and legal entities

The BCC for private car owners and legal entities is different, since these categories of taxpayers pay different amounts of transport tax. In the same way, the codes for taxes, fines and penalties are different - their amounts also differ. That is, the code allows you to understand the status of the payer and the status of the payment.

The budget classification codes for transport tax according to TN have not changed in 2019 and are as follows:

One of the codes listed in the table must be indicated in the payment slip (field 104) and declaration (line 021 of section 1). Both numbers must be identical in both documents, as any mistake will lead to a refusal to count the payment.

KBK transport tax – 2021, 2021 for organizations

Any legal entity, despite the taxation system, is obliged to pay transport tax on all registered vehicles. Their calculation of the amount of tax payments, in accordance with paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, for the tax period 2020 inclusive, is carried out by tax authorities. Payment (clause 3 of Article 363.1 of the Tax Code of the Russian Federation) is transferred quarterly (if there are advances) or immediately for the entire year upon its end.

For legal entities, the KBK for transport tax in 2020-2021 is as follows: 182 1 0600 110.

As always, accountants are concerned with the question: have there been any changes in the BCC for transport tax - 2020-2021 for legal entities or not? We can reassure readers: the BCC for transport tax - 2020-2021 for organizations will remain unchanged.

An example of filling out a payment order for payment of transport tax was prepared by ConsultantPlus experts. Get trial demo access to the system and check whether you have filled out the payment details correctly. If you do not have access to the K+ system, get a trial online access for free.

How to find and check KBK transport tax

Why is it necessary to check the BCC before indicating it in payment documents? Firstly, the Ministry of Finance of the Russian Federation periodically updates the codes, and secondly, transport tax refers to regional fiscal obligations, which can also be periodically adjusted by local legislation.

The only obvious advantage: the procedure for paying transport tax is the same for all regions and subjects of payments: the payment order is prepared according to the OKUD form 0401060, where payment details are indicated in fields 104-110. BCC is indicated in line 104.

To find out the exact budget classification code and other data for a specific payment, you need to go to the website of the regional Federal Tax Service, where you can find:

• recipient's details: recipient's name, checkpoint, tax identification number, recipient's bank and account, address of the regional tax office;
• OKTMO data;
• the period of time within which the tax payment must be made;
• KBC of the payer's status and the payment itself.

If you have a Payer Personal Account on the Federal Tax Service website, you will be able to use ready-made payment orders that are generated by tax authorities. All you have to do is find out the payment amount and check the presence/absence of arrears and tax penalties.

If you need to calculate the amount of transport tax yourself, you can also refer to a convenient online transport tax calculator.

Important!

• If an error was made in the payment order, the purpose of the payment will be impossible to determine and it will not be counted. In this case, if the money is credited, but not for the intended purpose, you will be fined, and you have a chance to challenge the sanctions of the Federal Tax Service in court by re-executing the payment.
• If the money did not reach the budget at all, and you did not correct the error, then arrears may arise, fraught with fines and penalties. In this case, you should issue a new payment order and pay the tax amount again.

KBK penalties for transport tax

In case of late payment of the accrued tax, you will have to pay the corresponding penalties to the budget for each day of delay. KBK penalties for transport tax in 2020–2021:

• for companies - 182 1 0600 110;

• for individuals - 182 1 0600 110.

For payment of penalties for transport tax, the BCC in 2020-2021 has not changed for either organizations or individuals.

You can calculate penalties for transport tax using our Penalty Calculator .

Amount of penalties and fines: calculation examples

For individuals, including individual entrepreneurs, the percentage of penalties for each overdue day is equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation. It can be found on the website of the Central Bank.

Calculation of penalties for transport tax is carried out according to a certain formula:

PTN = C × SP × N

• PTN – penalties for transport tax;
• C – regionally established penalty rate;
• SP – amount of overdue;
• N – fixed number of days of overdue payments.

The following tariffs for non-payment of technical tax apply to legal structures:

• within 30 days from the date established by law - 1/300 of the arrears;
• starting from 31 days – 1/150 of the due amount.

When partial or complete evasion of payment of transport duty is detected, the Federal Tax Service has the right to impose penalties on the owner of the vehicle in the amount of 20% of the required amount. If the tax amount is deliberately underestimated, then 40% of the arrears are collected (Article 122 of the Tax Code).

An example of calculating penalties for an individual

Let's say that a certain Vladimir did not pay the transport tax for 2021 on time. He made the payment only on December 26, 2021. The tax amount is 3 thousand rubles.

As a result, the number of overdue days will be equal to 25. During this period, the base rate of the Central Bank changed (December 17, 2018): it was 7.5%, now it is 7.75%. Consequently, the first 15 days are calculated according to the first indicator, the rest - according to the second.

The penalty will be equal to:

3000 × (15 × 0.075 + 10 × 0.0775)/300 = 19 rubles 00 kopecks.

An example of calculating penalties for organizations

Let's assume that one Moscow campaign transferred the transport tax for 2021 only on March 25 of the next year (in Moscow, TN must be paid before February 5). The amount to be paid is RUB 5,000.

It follows that the payments were 48 days late. For the first 30 days of delay, penalties are charged in the amount of 1/300 of the current Central Bank rate, subsequent ones - 2 times more. Additionally, the change in the key rate that occurred on February 12 is taken into account.

Let's calculate the penalties:

5000 × (6 × 0.0775/300 + 24 × 0.075/300 + 18 × 0.075/150) = 60 rubles 25 kopecks.

Results

The BCC for transport tax has not changed in recent years.
At the same time, the BCC for payment of transport tax is different for payers-organizations and payers-individuals. If you need to pay penalties or fines for transport tax, special budget classification codes are also used. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Tax return for transport tax for legal entities

At the end of the tax period, legal persons are required to submit a tax return according to TN. The procedure for submitting a document is fixed in Article 363.1 of the Tax Code of the Russian Federation. What you should know from the article:

1Who submits a transport tax return?

The declaration is submitted only by legal entities that own vehicles subject to car tax. Individuals, as well as companies that do not own vehicles, do not submit a declaration on TN.

2Where should the declaration be sent?

The declaration is sent to the tax authority:

• At the location of the legal entity. faces;
• According to the place of registration of the largest taxpayers.

This can be done through a representative, in person, via the Internet or by mail.

3How to fill out and where is the tax return for transport tax for 2021?

Starting from 2021, organizations are required to use the new declaration format, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected] , and you can also get acquainted with the rules for filling out the document on the official website of the Federal Tax Service.

The appendices of the Order disclose the codes required to fill out the declaration. For example, the vehicle type code (line 030 in the declaration) is defined in Appendix No. 5. Thus, the code 510 00 corresponds to passenger cars.

4Where is transport tax reflected in the income tax return?

Transport and other taxes are reflected in line 041 of the income tax return.

Advance payments for transport tax for legal entities

Organizations are required to make advance payments on technical tax three times a year (after the 1st, 2nd and 3rd quarters) throughout the year. The terms for payment of advances are established by regional legislation. Typically, periodic payments are due before the end of the month following the end of the quarter. Such deadlines are established, for example, in St. Petersburg, where advance payments must be made no later than:

• April 30;
• July 31;
• October 31.

However, not all regions have the same deadlines, and in some, advance payments are not made at all. The rules for payment of TN should be clarified in local legislation. View the procedure for making advances on car tax for legal entities. persons depending on the region, you can use the table of rates by region. You will find it at the beginning of the article.

Advance payments for TN for each quarter are calculated using the following formula:

• Advance = ¼ x (Tax base) x (Tax rate) x (Kp coefficient) x (Kp coefficient)

Simply put, the advance is equal to ¼ of the total transport tax for 1 car.

Let's look at an example of how to calculate advances on transport tax when selling a car by a legal entity, that is, in the case when the company did not own the car for a full year.

Let's say a Moscow company sold a car on September 13th. Car engine power (i.e. tax base) = 75 hp. How to calculate an advance for one quarter:

1We determine the tax rate for a passenger car with a power of 75 hp. for Moscow according to the table. Rate = 12 rub.

2The cost of our car does not exceed 3 million rubles, so we do not take into account the Kp coefficient;

3We count the full months of car ownership to determine the coefficient Kv. From January to August (September is not counted as a full month, since the car was deregistered before the 16th) 8 months have passed. Kv = 8/12.

To calculate full months, we take into account the date of re-registration of the car to the new owner in the traffic police, and not the date of sale.

3Substitute the values ​​into the formula: ¼ x 75 x 12 x 8/12 = 150.

So, the company at the end of each quarter must pay 150 rubles for this car. advance

Sample of filling out a tax return for transport tax

The TN declaration consists of 3 parts:

• Title page;
• Section 1;
• Section 2.

The procedure for filling out the declaration is specified in the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected] We provided a link to it above. Remember to use the new format in 2021.

How to fill out a transport tax return for 2021 using an example:

1Title page.

Section III of the Order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/ [email protected] . How to fill it out:

• At the top of the page, indicate the TIN and KPP of the organization. The numbers are duplicated on each sheet of the declaration.
• Correction number - write “0—” if the document is being submitted for the first time. If you are resubmitting it with corrections, write “1—“.
• Tax period - if you are reporting for the year, write "34". If for the last tax period (for example, in case of liquidation) - “50”.
• Indicate the number of the tax authority to which you are sending the declaration;
• Code by location (registration) - write “260” if you are declaring the vehicle registration number at the location of the car;
• Write the full name of the organization in the “Taxpayer” block.
• The OKVED code should be specified in accordance with OK 029-2014
• Write the number of pages of the declaration and attached documents.
• In the lower left block, put the number 1 if you are the head of the company, or 2 if you are its representative, and write your full name.
• Put the date and signature.

The block on the right is filled out by a tax employee. Leave it blank.

2Section 2

The second section is about calculating your tax amount, so fill it out next. Let's figure out what should be written in each line of the section:

• 020 - OKTMO according to OK 033-2013.
• 030 — type of vehicle (see Appendix No. 5 of the Order);
• 040 — VIN code of the car (look in the STS or PTS);
• 050 - brand;
• 060 - state number;
• 070 — vehicle registration date;
• 080 - date of deregistration (only if the car was deregistered this year);
• 090 - number of horsepower;
• 100 is the code for hp. - “251”;
• 110 - environmental class;
• 120 - number of years from the date of manufacture of the car (only if this indicator is needed to calculate tax in your region);
• 130 - year of manufacture of the car (look in the PTS);
• 140 — number of full months of vehicle ownership;
• 150 - share of ownership of the vehicle (if the car belongs entirely to the company, write 1/1);
• 160 - divide the number of complete months of car ownership by 12 and write the result as a decimal fraction.
• 170 is the tax rate in your region;
• 180 - if the car costs more than 3 million rubles, indicate the Kp coefficient.
• 190 - the amount of car tax - multiply the indicators of lines 090, 150, 160, 170 and 180 and write down the result.
• 300 - if the car is not covered by benefits, duplicate the result of line 190 here.

The tax should be calculated for each vehicle separately. So, if 3 cars are registered to a company, then this section will consist of 3 pages.

3Section 1

The first section provides the final results of the car tax calculations. Example of filling out this section:

• 010 - KBK should be clarified on the Federal Tax Service website, as the code changes from time to time (See here)
• 020 - write the OKTMO code;
• 021 — add the values ​​of lines “300” of the second section of all vehicles with the same OKTMO code and write the result.
• 023, 025, 027, - If in your region organizations are required to pay an advance, indicate the amount of advances for each period.
• 030 - subtract all advances from the number in line 021 and write down the result.
• Write your last name and date at the bottom of the document.

When filing a declaration, adhere to the following rules:

• If there is free space left on the line, put a dash in each cell.
• Write in capital letters only. Stick to the print style;
• Use dark blue, purple or black ink.
• All payments must be made in full rubles. Amounts of 50 kopecks and above are rounded to the nearest ruble.
• Secure declaration pages only in ways that do not damage the paper.