Basis of payment when paying a fine to the tax office according to the decision of the Federal Tax Service

In this article we will look at how to fill out a payment order for fines. Let's look at common mistakes.

If an LLC or individual entrepreneur made mistakes as a result of which a tax, fee or contribution was not paid, or the accountant missed the deadline for sending funds to pay taxes, the company will soon receive a request from the Federal Tax Service to transfer the underpaid amounts. In addition, a fine and penalties will be assessed.

And here you will need the ability to competently fill out payment orders for the payment of fines, otherwise the tax inspectorate will be forced to take more stringent measures against the willful defaulter.

Fines and penalties for taxes, fees and contributions

To transfer the amounts of a fine or penalty, the same details of the Federal Tax Service are entered in the payment order as when paying taxes and fees. The recipient of the payments will be the department of the tax service to which your company is assigned, and where you regularly send reports on payments transferred to the budget.

The line <Payment order> must contain the same value as when sending funds for taxes: <5>.

If the company has already received a notification from the Federal Tax Service that it has been fined or that a penalty has been charged, the document may indicate a unique accrual identifier (hereinafter referred to as UIN), this value will be useful for filling out the <Code> field. If the document from the Federal Tax Service does not contain a UIN, the value of this field remains zero.

OKTMO depends solely on the place of registration of the LLC or the registration of the individual entrepreneur, so its value coincides with that usually indicated when transferring tax amounts.

The line <Basis of payment> will contain one of two values:

• <TR> , if the company has already received an official request from the tax authorities to pay a fine;
• <ЗД> , if the accountant independently transfers funds to pay the fine, without waiting for notification from the Federal Tax Service, because knows that the deadlines for paying a tax or fee have been violated and a fine will be imposed.

Fields 108/109 will contain the value <0> if the company, on its own initiative, decided to pay the fine. And if it is paid at the insistence of the Federal Tax Service, the No and date from the request received from the Federal Tax Service are entered in these columns, respectively.

Line 107 <Tax period indicator> will also contain a zero if there is no official notification. If it was received, the payment deadline specified in the document will be recorded here.

The most important thing is to correctly indicate the budget classification code (BCC). The main thing to remember here is that the code used is not the one that relates to the period in which there were violations that resulted in a fine. The BCC is the one that relates to the year during which the payment actually occurs.

The Federal Tax Service has the right to impose a fine based on the laws of not only the Tax Code of the Russian Federation, but also the Code of Administrative Offenses.

It is also important to know that the BCC for underpaid tax and the fine/penalty for it differ; for all three you will have to fill out your own payment documents.

KBK 18211603010016000140: what is the 200 ruble fine for and what is the tax in 2021

So, KBK 18211603010016000140 - transcript 2021 - what tax is the fine paid with it? Please indicate this code only when transferring penalties in 2021 for the following violations:

• For late submission of an application for tax registration or generally working without registration with the Federal Tax Service (Article 116 of the Tax Code of the Russian Federation).
• Failure to comply with the method of submitting a tax return (Article 119.1 of the Tax Code of the Russian Federation) is for which a fine of 200 rubles is imposed under KBK 18211603010016000140.

We will explain in what form you need to submit tax returns in the article “Procedure for submitting tax reports via the Internet.”

• When the managing partner submits financial statements of the partnership with unreliable data (Article 119.2 of the Tax Code of the Russian Federation).
• Gross violation of tax accounting rules is grounds for a fine under Art. 120 (clauses 1 and 2) of the Tax Code of the Russian Federation.

The article “How to maintain tax accounting registers (sample)” will tell you how to organize accounting of income and expenses for tax purposes without errors.

• Violation of the procedure for using pledged or seized property (Article 125 of the Tax Code of the Russian Federation).
• Failure to provide information necessary for tax control (Article 126 of the Tax Code of the Russian Federation). If, for example, you do not provide the primary information during a counter-inspection of the counterparty by the tax authorities, then you will face a fine of 200 rubles. for each document not presented (clause 1). And if the tax agent does not submit a personal income tax calculation on time (clause 1.2), then this is also a reason for a fine (that’s why the fine is 1000 rubles according to KBK 18211603010016000140).

For more information on how tax authorities should conduct a counter audit, read the article “Features of conducting a counter tax audit.”

• Submission by a tax agent of documents with false information (Article 126.1 of the Tax Code of the Russian Federation).
• Failure to appear at a tax violation case as a witness (Article 128 of the Tax Code of the Russian Federation).
• Refusal to assist in conducting a tax audit or issuing a knowingly false conclusion, being an expert in any field or a translator (Article 129 of the Tax Code of the Russian Federation).
• Silencing important information, provided that you have information that you should have reported to the tax authorities (Article 129.1 of the Tax Code of the Russian Federation).
• Failure to submit information about controlled transactions or submitting them with incorrect data (Article 129.4 of the Tax Code of the Russian Federation).
• Violations that banking organizations can commit: opening a current account for a businessman or company without the necessary documents, violation of deadlines for the execution of payment orders for the payment of taxes, illegal continuation of transactions on the taxpayer's current account, failure to fulfill the obligation to submit account statements to the tax authority, violation of the rules for working with electronic money (Articles 132, 133, 134, 135, 135.1, 135.2 of the Tax Code of the Russian Federation).

For each of these articles, the Tax Code of the Russian Federation provides for different amounts of fines for the taxpayer. The smallest fine is 200 rubles. - this is a penalty for violations under Art. 119.1 of the Tax Code of the Russian Federation and 126 (clause 1).

This is for 2021. For the KBK for these violations for 2020, see the next section.

When filling out a payment order, you must correctly indicate the KBK code. It is important to use the current code that is valid in the year the fine debt is repaid. The BCC for current payments to pay off tax obligations and for transfers of penalties will be different. For example, in 2021:

• when filling out a payment slip for income tax for the billing period, enter code 18210102010011000110;
• when paying a fine for personal income tax, the BCC has the form 18210102010013000110;
• if the fine is assigned to an individual entrepreneur applying the general taxation regime, the code will be 18210102020013000110.

A complete list of current BCCs in 2021, including fines, can be found in this article.

We invite you to read: Sample explanation to the tax office from an individual

How penalties and fines on insurance premiums will change in 2021

From January 1, 2021, payments for insurance premiums will be placed under the control of the Federal Tax Service, which means penalties for late payments and arrears will now be imposed in a manner similar to taxes and fees.

Now organizations will not have to pay penalties for the day when they made payments on contributions; previously, penalties were assigned for this date as well. It follows that if payment is made one day later than the deadline, there will be no consequences in the form of penalties. The amount of the penalty for that day can be refunded as an excess payment. If the amount is insignificant, then it is not worth it.

The Federal Tax Service will fine an enterprise only when the company's accountant deliberately underestimated the base subject to insurance contributions.

Changes in details for paying fines and penalties in Moscow and the Moscow region

6.02.2017 Changes to the Federal Tax Service details in payment orders for the city of Moscow and the region have come into force:

• Account number for accounting for cash receipts divided by the Federal Treasury between the budgets of Russia within the borders of Moscow: 40101810045250010041

• bank name : Main Directorate of the Bank of Russia for the Central Federal District of Moscow

• BIC: 044525000

Changes in payment documents issued in the Moscow region are due to the fact that the accounts of the Fed. Treasuries for the Moscow Region in Branch 1 Moscow are sent for processing to the Main Directorate of the Bank of Russia for the Central Federal District:

• Account number: 40101810845250010102

• The bank and its BIC are the same as in payment cards in Moscow.

Basis of payment when paying a fine to the tax office according to the decision of the Federal Tax Service

Fine 500-3000 rubles*. Delay in providing information on opening/closing a bank account, etc.

Fine from 1000 to 2000 rubles*. The declaration was not submitted to the territorial tax authorities on time. Fine from 300 to 500 rubles*. Failure to provide data that must be submitted to control the economic activities of the organization.

Fine 100-1000 rubles*. Violations related to opening a bank account. Fine 1000-3000 rubles*. Late calculation and deduction of taxes.

Fine from 4000 to 5000 rubles*.

Violations of the deadline for making customs payments. Fine from 500 to 300,000 rubles*. Detected violations are recorded in the protocol, then a decision (resolution) is made to apply sanctions or release them.

The resolution acquires legal force 10 days after its adoption.

A payment order or payment order is a document used to make non-cash payments.

Legislative acts on the topic

This table describes the legislative acts of the Russian Federation.

Payment order upon request of the Federal Tax Service: details of filling out

This form has index 0401060.

The tax inspectorate can impose fines both under the Tax Code and under the Code of Administrative Offenses (CAO).

The procedure for filling out a payment order at the request of the Federal Tax Service in 2021 has its own characteristics. This applies to fields that must be traditionally filled out. The main nuances are discussed below in the table. Filling out the payment based on the request from the Federal Tax Service Inspectorate Field 106 “Basis of payment” The value should be “TR”.

That is, the debt is repaid on the basis of a request received from the tax authority.

107 “Tax period indicator” The payment deadline established in the request for payment of taxes, fees, and contributions received from the Federal Tax Service is given. The format for filling out this field should be strictly as follows: “DD.MM.YYYY” For example, if we are talking about a late advance tax payment for the 2nd quarter of 2021, then field 107 should be like this: KV.02.2017 108 “Document number »Number of the request for payment of tax, insurance premium, fee (without intermediate signs).

Common mistakes

Error No. 1: In the payment order, a zero value was entered in the “Code” field, when the debt on penalties was repaid by the enterprise independently, without waiting for a request from the Federal Tax Service. The next time the tax office received a notice of payment of a fine, the accountant automatically entered “0” in the “Code” column.

Comment: When a company receives a document requesting the Federal Tax Service to pay penalties or fines, a unique accrual identifier specified in the request is entered in the “Code” field of the payment. And only if it is not specified there, you can leave a zero value.

Error No. 2: Indication by the organization that received a request from the tax service to pay penalties, the code “ZD” in the “Base of payment” field.

Comment: When an official request from the Federal Tax Service has already been received, the payment is considered to have been made not on a voluntary basis, but at the insistence of the tax inspectorate, therefore the code “TP” must be indicated in the “Base of payment” field.

Error No. 3: Indication in the KBK payment order of the tax period in which the tax arrears arose and when penalties were accrued.

Comment: The BCC is indicated as current as of the date of actual repayment of the debt.