CBC penalties for insurance premiums - in 2018-2019, they were amended. And it happened twice. This article will help you not to get confused in the codes and pay fines correctly. And at the same time we will tell you how to calculate them.
Since 2017, the rules for determining the amount of fines are regulated by paragraph 4 of Art. 75 of the Tax Code of the Russian Federation, containing 2 calculation formulas, in which the amount of debt is multiplied by the number of days of delay and by a rate equal to:
“Unfortunate” contributions, which the FSS continues to supervise, are subject to the procedure described in Art. 26.11 of the Law "On Social Insurance against Accidents and Industrial Injuries" dated July 24, 1998 No. 125-FZ, and are calculated using a formula similar to the above using a rate of 1/300 of the refinancing rate.
The refinancing rate in each of the above calculations is taken in its actual values in the period of delay. That is, if it changed in the calculation period, then such a calculation will be divided into several formulas using their own refinancing rates.
The differences between the payment of the amount of tax and interest are in filling in several fields of the payment order:
In addition, special CBCs are provided for the payment of penalties (field 104), approved by the letter of the Federal Tax Service of Russia dated December 30, 2016 No. PA-4-1 / 25563, which take on different values depending on the type of insurance and the period for which the penalties were charged:
|
Insurance type |
Penalties for 2010-2016 |
Penalties for 2017-2019 |
|
pension |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
Medical |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
Disability and motherhood |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
As for the contributions for injuries, since they remained under the jurisdiction of the FSS, the details of payments and CCC penalties have not changed - 393 1 02 02050 07 2100 160.
How to meet the deadline for payment of social contributions, read this material .
The Ministry of Finance, by its Order No. 35n dated February 28, 2018, updated the CBC for penalties and fines for additional rates of insurance premiums paid to the Pension Fund for "harmmakers".
Recall that additional rates for insurance premiums are set for taxpayers with "harmful" types of work, for which the employee has the right to early retirement (approved subparagraphs 1-18, paragraph 1, article 30 of the Law "On Insurance Pensions" dated 12/28/2013 No. 400-FZ). The amount of additional tariffs depends on the hazard class established by the special assessment.
Order No. 35n was put into effect on April 23, 2018. From the same date, the CBC penalties (and fines) began to depend on the results of the special assessment, and the division by periods (before 2017 or after) was canceled. You will see the BCF for this period in the table below.
Subsequently, the BCC for these penalties changed twice more. Read about these changes below.
You can see the current CCC for insurance premiums, including those changed from 04/14/2019, by downloading our table.
From the entry into force of the latest changes, the Treasury and the Federal Tax Service of Russia jointly organized work to independently clarify payments that were assigned the status of unexplained in the system (letter of the Federal Tax Service of Russia dated January 17, 2017 No. ZN-4-1 / [email protected]). Therefore, if funds are received on the budget account using incorrect details, the treasury will send the payment to the right place. But this does not apply to all errors. For your convenience, we have prepared a table to determine further actions depending on the type of error made:
|
Error in payment order |
Effects |
|
TIN, KPP, name of the recipient, field 104, 106, 107, 108, 109 |
The payment is subject to automatic clarification. To speed up the process, you can write a clarification letter to the tax |
|
Payment details (account number, BIC, bank name) |
Payment will not be credited to your account. It is required to write a letter to the bank to cancel the payment if it has not yet been executed, or to contact the Federal Tax Service to return it. In the second case, it is recommended to duplicate the payment using the correct details in order to avoid arrears |
|
Amount of payment |
If the payment is made for a large amount, then you need to write a letter to offset the overpayment to another CCC. If you paid less than you need, then you need to make an additional payment. |
Since 2017, the rules for calculating interest on contributions have been subject to the requirements of the Tax Code of the Russian Federation. Compliance with the special requirements for payment documents for the transfer of interest is necessary when issuing a payment order for the payment of this payment. In some cases, errors made in the payment document do not become an obstacle to crediting the payment to the correct Treasury account.
The main terms, methods of establishing, and the scope of use of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 by federal law No. 145-FZ. In this document, a whole chapter, the fourth, is devoted to this issue.
The budget classification is codification of revenues, expenditures and sources of deficit covering the same for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is constantly used in the budget process, starting from the moment of budget formation and ending with the preparation of a report on its execution.
On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, which imply fixing the list of codes and the rules for attributing budget indicators to them by a regulatory legal act of the ministry - an order.
At the moment, the classification codes are established by order of the specified department dated July 1, 2013 No. 65n, approving the procedure for applying the CSC.
Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and operations of the general government sector (KOSGU). Separate parts of the above-mentioned order are devoted to each of these components. 
The BCC is a twenty-character code, with each component of the characters having its own grouping of digits.
For income the codes look like this:
The first three characters are responsible for the codification of the revenue administrator, that is, they give a definition of which agency is responsible for a particular revenue stream.
The next category in the BCC divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other - gratuitous receipts. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax revenues) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.
To designate budget spending a twenty-character code is also used, which is somewhat different from the profitable one in its structure. Their only similarity lies in the fact that in both codes (as, indeed, in the CSC of sources for covering the deficit), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.
The expenditure classification of budget indicators also consists of section codes (two characters - the fourth and fifth), subsection (also two characters, the sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth digit of the CSC) and the type of expenditure (three numbers).
At the same time, the exclusive right to establish a list and names of sections of expenses (there are fourteen in total), subsections (each section has its own) and types of expenses (common for all expenses) belongs in our country to the Ministry of Finance.
But with the target articles, not everything is so simple. Starting with the 2014 budget, the program method is used in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, conferring the authority to determine the codes of target articles and the rules for their application to the financial bodies of budgets of all levels.
At the same time, the structural component of the targeted articles has also changed. Firstly, starting from 2014, for the first time, letter designations were allowed to be used in the classification. Their list is strictly defined by order No. 65n. Secondly, with the program budget, the first two digits in the code of the target article began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify the specific direction of expenditure.
If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well as individuals who are taxpayers, the main issue is the application of profitable BCC as well as where and how to find it.
The solution to this issue can be sites that specialize in helping taxpayers. Special services can help fill out a tax receipt, in which you now need to indicate the BCC.
In addition, you can find out the code yourself by referring to the already aforementioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate application, each federal department is assigned those tax and non-tax revenues, the administrator of which it is, indicating the full CSC codes.
For clarity, it is worth giving several examples of the use of budget classification codes for various tax and non-tax payments.
The main administrator of VAT on goods sold on the territory of our country, as well as imported to us from Belarus and Kazakhstan, is the Federal Tax Service of Russia (code 182). It is she who is responsible for collecting the tax, paying penalties and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with the code KBK 153.
Thus, when paying the tax, the CBC will be as follows:
This tax has only one revenue administrator - the Federal Tax Service, which has code 182. When transferring this tax, the KBK will depend on the article of the Tax Code on the basis of which the tax is levied.
It is paid by organizations and individual entrepreneurs who have switched to it voluntarily. Payment is made according to the following code: administrator "182", group "1", subgroup "05", income item "02", sub-item "010", element "02", subtype code "1000", KOSGU "110".
The classification codes for paying this tax differ depending on what exactly the taxpayer has chosen as the object of taxation:
The following budget classification codes apply for 2019:
What CBCs to fill out when paying taxes for 2017? Where is the BCC entered in the payment order?
Proper execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, for the payment of taxes or insurance premiums. On the basis of Order No. 65n of the Ministry of Finance of the Russian Federation dated July 1, 2013, new CSCs for 2017 were prepared. Budget classification codes for 2017 are important details of the document that must be filled out correctly. Just below you can find a table with new codes for 2017 with a decryption. This article takes into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCCs for insurance premiums from 2017.
Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:
The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.
The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.
Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:
No. 1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay the BCC for personal income tax in 2017, the number "182" is set, for contributions to the Pension Fund - "392".
No. 4 - show a group of cash receipts.
№5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
No. 7-11 - elements that reveal the item and sub-item of income.
No. 12 and 13 - reflect the level of the budget, which is planned to receive funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
No. 14-17 - indicate the reason for the financial transaction:
No. 18 - 20 - reflects the category of income received by the government department. For example, funds intended to pay tax are reflected in the code "110", and gratuitous receipts - "150".
Example. Sirius makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:
– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.
For payers who find it difficult to understand all the numbers, we recommend using our new KBK guide for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:
Since new CBCs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.
Our KBK table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation, will help prevent trouble when making financial transactions. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).
View budget classification codes for 2016: "BSC for 2016"
A payment is a settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in the details, developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will supervise taxes and insurance premiums, and payers will have to submit a single report (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:
| line number | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the IFTS |
| 22 | UIN (unique accrual identifier) | 0 for current payments |
| 106 | Reason for payment | the code is set in accordance with paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Taxable period | Filled out in the same way as a tax payment |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which the funds are deducted |
Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify the work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.
| income tax | |
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Income tax credited to the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| penalties 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| |
tax 182 1 01 01040 01 1000 110 |
| penalties 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations |
tax 182 1 01 01060 01 1000 110 |
| penalties 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities |
tax 182 1 01 01070 01 1000 110 |
| penalties 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations |
tax 182 1 01 01050 01 1000 110 |
| penalties 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax on income of foreign organizations, not related to activities in Russia through a permanent representation (with the exception of income received in in the form of dividends and interest on government and municipal securities) |
tax 182 1 01 01030 01 1000 110 |
| penalties 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax on performance of production sharing agreements, concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation |
tax 182 1 01 01020 01 1000 110 |
| penalties 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
| VAT on goods (works, services), sold in Russia |
tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| (from the Republics of Belarus and Kazakhstan) |
tax 182 1 04 01000 01 1000 110 |
| penalties 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator - FCS of Russia) |
tax 153 1 04 01000 01 1000 110 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Personal Income Tax (PIT) | |
| Personal income tax on income, the source of which is a tax agent (with the exception of income in respect of which the calculation and taxes are paid according to with articles 227, 227.1 and 228 NR RF) |
tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
|
personal income tax on income received by citizens, - individual entrepreneurs – private notaries – other individuals in private practice |
tax 182 1 01 02020 01 1000 110 |
| penalties 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| personal income tax in the form of fixed advance payments from income, received by non-residents engaged in labor activity hired from citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation |
tax 182 1 01 02040 01 1000 110 |
| penalties 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation |
tax 182 1 01 02030 01 1000 110 |
| penalties 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax with simplification (STS) | |
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| penalties 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object "income minus expenses" | |
| Single tax under the simplified tax system with the object "income minus expenses" |
tax 182 1 05 01022 01 1000 110 |
| penalties 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object "income" (for tax periods that expired before January 1, 2011) |
tax 182 1 05 01012 01 1000 110 |
| penalties 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under the simplified tax system | tax 182 1 05 01021 01 1000 110 |
| penalties 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (recovered) for tax periods ending before January 1, 2011) |
tax 182 1 05 01030 01 1000 110 |
| penalties 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Single tax on imputed income (UTII) | |
| UTII | tax 182 1 05 02010 02 1000 110 |
| penalties 182 1 05 02010 02 2100 110 | |
| fines 182 1 05 02010 02 3000 110 | |
| interest 182 1 05 02010 02 2200 110 | |
| UTII (for tax periods that expired before January 1, 2011) | tax 182 1 05 02020 02 1000 110 |
| penalties 182 1 05 02020 02 2100 110 | |
| fines 182 1 05 02020 02 3000 110 | |
| interest 182 1 05 02020 02 2200 110 | |
| Insurance premiums | ||
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 | |
| 182 1 02 02010 06 1010 160 | ||
| for a funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
|
to supplement pensions for members |
182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
|
for employee pensions |
182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
|
in a fixed amount |
182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
|
in a fixed amount |
182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
|
for the insurance part of labor |
182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| – for periods after December 31, 2016 |
182 1 02 02131 06 1010 160, |
|
|
for the insurance part of labor |
182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| – for periods after December 31, 2016 |
182 1 02 02132 06 1010 160, |
|
| Contributions for compulsory social insurance | ||
| for accident insurance in production and professional diseases |
393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
|
in case of temporary disability |
182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Compulsory health insurance contributions | ||
|
in FFOMS: |
182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
|
in FFOMS in a fixed amount: |
182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the patent system of taxation (PSN) | |
| credited to the budgets of city districts |
tax 182 1 05 04010 02 1000 110 |
| penalties 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| The tax levied in connection with the application of a patent, credited to the budgets of municipal districts |
tax 182 1 05 04020 02 1000 110 |
| penalties 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| federal cities of Moscow, St. Petersburg and Sevastopol |
tax 182 1 05 04030 02 1000 110 |
| penalties 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the application of the patent system taxation credited to the budgets of the city districts with intracity division |
tax 182 1 05 04040 02 1000 110 |
| penalties 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of a patent taxation system credited to the budgets urban areas |
tax 182 1 05 04050 02 1000 110 |
| penalties 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| Trading fee | |
| Sales tax in federal cities | tax 182 1 05 05010 02 1000 110 |
| penalties 182 1 05 05010 02 2100 110 | |
| fines 182 1 05 05010 02 3000 110 | |
| interest 182 1 05 05010 02 2200 110 | |
| State duty | |
|
|
tax 182 1 08 01000 01 1000 110 |
| State duty for cases, considered by the Constitutional Court of the Russian Federation |
tax 182 1 08 02010 01 1000 110 |
| State duty for cases, considered constitutional (statutory) courts of subjects of the Russian Federation |
tax 182 1 08 02020 01 1000 110 |
| State duty for cases, considered by the Supreme Court of the Russian Federation |
tax 182 1 08 03020 01 1000 110 |
|
State duty for state registration: – organizations – natural persons as entrepreneurs – changes made to the constituent documents of the organization – liquidation of the organization and other legally significant actions |
tax 182 1 08 07010 01 1000 110 |
| State fee for the right to use names "Russia", "Russian Federation" and words and phrases formed on their basis in names of legal entities |
tax 182 1 08 07030 01 1000 110 |
| State fee for the performance of actions, related to licensing, with certification in cases if such certification is provided for by the legislation of the Russian Federation, credited to the federal budget |
tax 182 1 08 07081 01 0300 110 |
| Other state fees for state registration, as well as the performance of other legally significant actions |
tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate on registration with the tax authority |
tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
| on taxes and fees, provided for by Art. 116, 118, paragraph 2 of Art. 119 Art. 119.1, paragraphs 1 and 2 of Art. 120, Art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1 |
tax 182 1 16 03010 01 6000 140 |
| Monetary penalties (fines) for violation of the law on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation |
tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation of Administrative Offenses |
tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on the use of cash registers in the implementation cash settlements and (or) settlements using payment cards |
tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for working with cash, conducting cash transactions and non-fulfillment responsibilities for monitoring compliance conducting cash transactions |
tax 182 1 16 31000 01 6000 140 |
| Corporate property tax | |
| not included in the Unified Gas Supply System) |
tax 182 1 06 02010 02 1000 110 |
| penalties 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Tax on the property of organizations (on property, part of the Unified Gas Supply System) |
tax 182 1 06 02020 02 1000 110 |
| penalties 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Transport tax | |
| Transport tax from organizations | tax 182 1 06 04011 02 1000 110 |
| penalties 182 1 06 04011 02 2100 110 | |
| fines 182 1 06 04011 02 3000 110 | |
| interest 182 1 06 04011 02 2200 110 | |
| Transport tax from individuals | tax 182 1 06 04012 02 1000 110 |
| penalties 182 1 06 04012 02 2100 110 | |
| fines 182 1 06 04012 02 3000 110 | |
| interest 182 1 06 04012 02 2200 110 | |
| Land tax | |
| within the borders intracity municipalities of cities federal significance |
tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax from plots located within urban districts |
tax 182 1 06 06032 04 1000 110 |
| penalties 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax from plots located within the boundaries of urban settlements |
tax 182 1 06 06033 13 1000 110 |
| penalties 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax from plots located within the boundaries of urban districts with intracity division |
tax 182 1 06 06032 11 1000 110 |
| penalties 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax from plots located within the boundaries of urban areas |
tax 182 1 06 06032 12 1000 110 |
| penalties 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax from plots located within the boundaries of inter-settlement territories |
tax 182 1 06 06033 05 1000 110 |
| penalties 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax from plots located within the boundaries of rural settlements |
tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Single agricultural tax (ESKhN) | |
| ESHN | tax 182 1 05 03010 01 1000 110 |
| penalties 182 1 05 03010 01 2100 110 | |
| fines 182 1 05 03010 01 3000 110 | |
| interest 182 1 05 03010 01 2200 110 | |
| ESHN (for tax periods that expired before January 1, 2011) | tax 182 1 05 03020 01 1000 110 |
| penalties 182 1 05 03020 01 2100 110 | |
| fines 182 1 05 03020 01 3000 110 | |
| interest 182 1 05 03020 01 2200 110 | |
| excises | |
| Excises on ethyl alcohol from food raw materials (excluding distillates of wine, grape, fruit, cognac, calvados, whiskey), produced on Russian territory |
tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excises on ethyl alcohol from non-food raw materials, |
tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excises on ethyl alcohol from food raw materials (wine distillates, grape, fruit, cognac, calvados, whisky), produced in Russia |
tax 182 1 03 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise duties on alcohol-containing products, |
tax 182 1 03 02020 01 1000 110 |
| penalties 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| excises on tobacco products, produced in Russia |
tax 182 1 03 02030 01 1000 110 |
| penalties 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on motor gasoline, produced in Russia |
tax 182 1 03 02041 01 1000 110 |
| penalties 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excises on straight-run gasoline, produced in Russia |
tax 182 1 03 02042 01 1000 110 |
| penalties 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excises on cars and motorcycles |
tax 182 1 03 02060 01 1000 110 |
| penalties 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| excises on diesel fuel, |
tax 182 1 03 02070 01 1000 110 |
| penalties 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excises on engine oils for diesel and (or) carburetor (injection) engines, produced in Russia |
tax 182 1 03 02080 01 1000 110 |
| penalties 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excises on wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) wine distillate, and (or) fruit distillate, produced in Russia |
tax 182 1 03 02090 01 1000 110 |
| penalties 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excises on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| penalties 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), produced in Russia |
tax 182 1 03 02110 01 1000 110 |
| penalties 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (excluding beer, wines, fruit wines, and (or) fruit distillate) produced in Russia |
tax 182 1 03 02130 01 1000 110 |
| penalties 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) imported into the territory of Russia |
tax 182 1 04 02110 01 1000 110 |
| penalties 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excises on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia |
tax 182 1 03 02210 01 1000 110 |
| penalties 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
| (NDPI) | |
| Oil | tax 182 1 07 01011 01 1000 110 |
| penalties 182 1 07 01011 01 2100 110 | |
| fines 182 1 07 01011 01 3000 110 | |
| interest 182 1 07 01011 01 2200 110 | |
| Combustible natural gas of all types |
tax 182 1 07 01012 01 1000 110 |
| penalties 182 1 07 01012 01 2100 110 | |
| fines 182 1 07 01012 01 3000 110 | |
| interest 182 1 07 01012 01 2200 110 | |
| Gas condensate of all types hydrocarbon deposits |
tax 182 1 07 01013 01 1000 110 |
| penalties 182 1 07 01013 01 2100 110 | |
| fines 182 1 07 01013 01 3000 110 | |
| interest 182 1 07 01013 01 2200 110 | |
| Production tax common mineral |
tax 182 1 07 01020 01 1000 110 |
| penalties 182 1 07 01020 01 2100 110 | |
| fines 182 1 07 01020 01 3000 110 | |
| interest 182 1 07 01020 01 2200 110 | |
| Tax on the extraction of other minerals (excluding minerals in the form of natural diamonds) |
tax 182 1 07 01030 01 1000 110 |
| penalties 182 1 07 01030 01 2100 110 | |
| fines 182 1 07 01030 01 3000 110 | |
| interest 182 1 07 01030 01 2200 110 | |
| Mining tax on the Russian continental shelf, in the exclusive economic zone of the Russian Federation, in the extraction of minerals from the bowels outside the territory of Russia |
tax 182 1 07 01040 01 1000 110 |
| penalties 182 1 07 01040 01 2100 110 | |
| fines 182 1 07 01040 01 3000 110 | |
| interest 182 1 07 01040 01 2200 110 | |
| Mining tax in the form of natural diamonds |
tax 182 1 07 01050 01 1000 110 |
| penalties 182 1 07 01050 01 2100 110 | |
| fines 182 1 07 01050 01 3000 110 | |
| interest 182 1 07 01050 01 2200 110 | |
| Mining tax in the form of coal | tax 182 1 07 01060 01 1000 110 |
| penalties 182 1 07 01060 01 2100 110 | |
| fines 182 1 07 01060 01 3000 110 | |
| interest 182 1 07 01060 01 2200 110 | |
| Fee for the use of objects of aquatic biological resources (excluding inland water bodies) |
tax 182 1 07 04020 01 1000 110 |
| penalties 182 1 07 04020 01 2100 110 | |
| fines 182 1 07 04020 01 3000 110 | |
| interest 182 1 07 04020 01 2200 110 | |
| Fee for the use of objects of aquatic biological resources (for inland water bodies) |
tax 182 1 07 04030 01 1000 110 |
| penalties 182 1 07 04030 01 2100 110 | |
| fines 182 1 07 04030 01 3000 110 | |
| interest 182 1 07 04030 01 2200 110 | |
| Fee for the use of wildlife objects | tax 182 1 07 04010 01 1000 110 |
| penalties 182 1 07 04010 01 2100 110 | |
| fines 182 1 07 04010 01 3000 110 | |
| interest 182 1 07 04010 01 2200 110 | |
| water tax | |
| water tax | tax 182 1 07 03000 01 1000 110 |
| penalties 182 1 07 03000 01 2100 110 | |
| fines 182 1 07 03000 01 3000 110 | |
| interest 182 1 07 03000 01 2200 110 | |
| Payments for the use of subsoil | |
|
Regular payments for subsoil use |
tax 182 1 12 02030 01 1000 120 |
| penalties 182 1 12 02030 01 2100 120 | |
| fines 182 1 12 02030 01 3000 120 | |
| interest 182 1 12 02030 01 2200 120 | |
| Regular payments for subsoil use when using subsoil on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in the territories located under the jurisdiction of the Russian Federation |
tax 182 1 12 02080 01 1000 120 |
| penalties 182 1 12 02080 01 2100 120 | |
| fines 182 1 12 02080 01 3000 120 | |
| interest 182 1 12 02080 01 2200 120 | |
| Payments for the use of natural resources | |
| air stationary objects |
tax 048 1 12 01010 01 0000 120 |
| Payment for negative environmental impact | tax 048 1 12 01000 01 0000 120 |
| Payment for emissions of pollutants into the atmosphere air moving objects |
tax 048 1 12 01020 01 0000 120 |
| Payment for discharges of pollutants into water bodies | tax 048 1 12 01030 01 0000 120 |
| Payment for disposal of production and consumption waste | tax 048 1 12 01040 01 0000 120 |
| Payment for other types of negative environmental impact | tax 048 1 12 01050 01 0000 120 |
| Payment for the use of aquatic biological resources under intergovernmental agreements |
tax 076 1 12 03000 01 0000 120 |
| Payment for the use of water bodies located in federal ownership |
tax 052 1 12 05010 01 0000 120 |
| Income in the form of a fee for the provision of a fishing area, received from the winner of the tender for the right to conclude an agreement on the provision of a fishing area |
tax 076 1 12 06000 00 0000 120 |
| Gambling business tax | |
| Gambling business tax | tax 182 1 06 05000 02 1000 110 |
| penalties 182 1 06 05000 02 2100 110 | |
| fines 182 1 06 05000 02 3000 110 | |
| interest 182 1 06 05000 02 2200 110 | |
| Income from the provision of paid services and compensation of state expenses | |
| Fee for providing information contained in the Unified state register of taxpayers (EGRN) |
tax 182 1 13 01010 01 6000 130 |
| Fee for providing information and documents, contained in the Unified State Register of Legal Entities and the EGRIP |
tax 182 1 13 01020 01 6000 130 |
| Fee for providing information from the register of disqualified persons |
tax 182 1 13 01190 01 6000 130 |
Errors made when filling out the BCC in payment orders are not a reason to believe that payment has not been made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for an incorrectly completed budget classification code.
The reason is as follows: the regulatory authorities cannot quickly analyze the financial transaction and reflect the actions on the desired account. During this time, the funds remain unfixed, the taxpayer is assigned an arrears.
You can fix this situation like this:
Having received all the necessary documentation from the payer who made a mistake in the CCC, tax officials will check the receipt of funds to the account and correct the situation.
You can exhaust the incident by submitting an updated declaration with the correct budget classification code. The tax code does not require additional documents to be attached, but experts recommend submitting an explanatory note stating:
So the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, the employees of the Federal Tax Service request explanations.
Source: www.buhguru.com
Proper execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, for the payment of taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation No. CBC for 2017. Budget classification codes for 2017- important details of the document that must be filled out correctly. Our section in will help you quickly understand all the changes in the CSC since 2017. Just below you will find a table with new codes for 2017 with a transcript. Our material has already taken into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCCs for insurance premiums from 2017.
Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:
The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.
The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.
Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:
№1-3
- a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay CBC for personal income tax in 2017 the figure "182" is put, for contributions to the Pension Fund - "392".
№ 4
- show a group of cash receipts.
№5-6
- reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
№ 7-11
– elements that reveal the item and subitem of income.
No. 12 and 13- reflect the level of the budget in which the planned receipt of funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
№14-17
- indicate the reason for the financial transaction:
No. 18 - 20 - reflects the category of income received by the government department. For example, funds intended to pay tax are reflected in the code "110", and gratuitous receipts - "150".
Example. Sirius makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:
– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.
For payers who find it difficult to understand all the numbers, we recommend using our new KBK reference book for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:
Because the in 2017 new CBCs appear, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.
Our BCC table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).
A payment is a settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in the details, developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will supervise taxes and insurance premiums, and payers will have to submit a single report (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:
| line number | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the IFTS |
| 22 | UIN (unique accrual identifier) | 0 for current payments |
| 106 | Reason for payment | the code is set in accordance with paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Taxable period | Filled out in the same way as a tax payment |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which the funds are deducted |
Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify the work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.
| income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Income tax credited to the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| penalties 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| penalties 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| penalties 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| penalties 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| penalties 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax on income of foreign organizations not related to activities in Russia through a permanent establishment (excluding income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| penalties 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax on the performance of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| penalties 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (works, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
| penalties 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator - FCS of Russia) | tax 153 1 04 01000 01 1000 110 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Personal Income Tax (PIT) | |
|---|---|
| Personal income tax on income, the source of which is a tax agent (with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 of the NR RF) | tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| Personal income tax on income received by citizens registered as: - individual entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with article 227 of the RF HR | tax 182 1 01 02020 01 1000 110 |
| penalties 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments from income received by non-residents who are employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02040 01 1000 110 |
| penalties 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02030 01 1000 110 |
| penalties 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax with simplification (STS) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| penalties 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object "income minus expenses" | |
| Single tax under the simplified tax system with the object "income minus expenses" (for tax periods that have expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| penalties 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object "income" (for tax periods that have expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| penalties 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under the simplified tax system | tax 182 1 05 01021 01 1000 110 |
| penalties 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods that expired before January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| penalties 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for an insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| for a funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| for additional payment to pension for members of flight crews of civil aviation aircraft: – for periods up to January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
| for additional payment to pensions for employees of coal industry organizations: – for periods up to January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
| in a fixed amount for an insurance pension (from income not exceeding the limit): – for periods up to January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
| in a fixed amount for an insurance pension (from income above the limit): – for periods up to January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
| for the insurance part of the labor pension at an additional rate for employees under list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02131 06 1010 160 if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 if the tariff depends on the special valuation |
|
| for the insurance part of the labor pension at an additional rate for employees under list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 if the tariff depends on the special valuation |
|
| Contributions for compulsory social insurance | ||
| for insurance against accidents at work and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
| in case of temporary disability and in connection with motherhood: – for periods up to January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Compulsory health insurance contributions | ||
| in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
| in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the patent system of taxation (PSN) | |
|---|---|
| Tax levied in connection with the application of a patent, credited to the budgets of city districts | tax 182 1 05 04010 02 1000 110 |
| penalties 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax levied in connection with the application of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| penalties 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| penalties 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the city district with intracity division | tax 182 1 05 04040 02 1000 110 |
| penalties 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of intracity districts | tax 182 1 05 04050 02 1000 110 |
| penalties 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State fee for cases considered in arbitration courts | tax 182 1 08 01000 01 1000 110 |
| State duty in cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02010 01 1000 110 |
| State duty on cases considered by constitutional (charter) courts of the constituent entities of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State duty in cases considered by the Supreme Court of the Russian Federation | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration of: – organizations; – individuals as entrepreneurs; - changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions | tax 182 1 08 07010 01 1000 110 |
| State duty for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in the names of legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for the performance of actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | tax 182 1 08 07081 01 0300 110 |
| Other state fees for state registration, as well as other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate of registration with a tax authority | tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
|---|---|
| Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, Art. 119.1, paragraphs 1 and 2 of Art. 120, Art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03010 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for working with cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
| Corporate property tax | |
|---|---|
| Corporate property tax (on property not included in the Unified Gas Supply System) | tax 182 1 06 02010 02 1000 110 |
| penalties 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Corporate property tax (on property included in the Unified Gas Supply System) | tax 182 1 06 02020 02 1000 110 |
| penalties 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intracity municipalities of cities of federal significance | tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06032 04 1000 110 |
| penalties 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax from plots located within the boundaries of urban settlements | tax 182 1 06 06033 13 1000 110 |
| penalties 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intracity division | tax 182 1 06 06032 11 1000 110 |
| penalties 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax on plots located within the boundaries of intracity districts | tax 182 1 06 06032 12 1000 110 |
| penalties 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax from plots located within the boundaries of inter-settlement territories | tax 182 1 06 06033 05 1000 110 |
| penalties 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax from plots located within the boundaries of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| excises | |
|---|---|
| Excises on ethyl alcohol from food raw materials (except for wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excises on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excises on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excises on alcohol-containing products manufactured in Russia | tax 182 1 03 02020 01 1000 110 |
| penalties 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| Excises on tobacco products manufactured in Russia | tax 182 1 03 02030 01 1000 110 |
| penalties 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excises on motor gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| penalties 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excises on straight-run gasoline produced in Russia | tax 182 1 03 02042 01 1000 110 |
| penalties 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excises on cars and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| penalties 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excises on diesel fuel produced in Russia | tax 182 1 03 02070 01 1000 110 |
| penalties 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excises on motor oils for diesel and (or) carburetor (injector) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| penalties 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excises on wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02090 01 1000 110 |
| penalties 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excises on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| penalties 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must and (or) wine distillate and (or) fruit distillate) produced in Russia | tax 182 1 03 02110 01 1000 110 |
| penalties 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02130 01 1000 110 |
| penalties 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), imported into the territory of Russia | tax 182 1 04 02110 01 1000 110 |
| penalties 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excises on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia | tax 182 1 03 02210 01 1000 110 |
| penalties 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
| Mineral extraction tax (MET) | |
|---|---|
| Oil | tax 182 1 07 01011 01 1000 110 |
| penalties 182 1 07 01011 01 2100 110 | |
| fines 182 1 07 01011 01 3000 110 | |
| interest 182 1 07 01011 01 2200 110 | |
| Combustible natural gas from all types of hydrocarbon deposits | tax 182 1 07 01012 01 1000 110 |
| penalties 182 1 07 01012 01 2100 110 | |
| fines 182 1 07 01012 01 3000 110 | |
| interest 182 1 07 01012 01 2200 110 | |
| Gas condensate from all types of hydrocarbon deposits | tax 182 1 07 01013 01 1000 110 |
| penalties 182 1 07 01013 01 2100 110 | |
| fines 182 1 07 01013 01 3000 110 | |
| interest 182 1 07 01013 01 2200 110 | |
| Tax on the extraction of common minerals | tax 182 1 07 01020 01 1000 110 |
| penalties 182 1 07 01020 01 2100 110 | |
| fines 182 1 07 01020 01 3000 110 | |
| interest 182 1 07 01020 01 2200 110 | |
| Tax on the extraction of other minerals (except for minerals in the form of natural diamonds) | tax 182 1 07 01030 01 1000 110 |
| penalties 182 1 07 01030 01 2100 110 | |
| fines 182 1 07 01030 01 3000 110 | |
| interest 182 1 07 01030 01 2200 110 | |
| Tax on the extraction of minerals on the continental shelf of Russia, in the exclusive economic zone of the Russian Federation, when extracting minerals from the subsoil outside the territory of Russia | tax 182 1 07 01040 01 1000 110 |
| penalties 182 1 07 01040 01 2100 110 | |
| fines 182 1 07 01040 01 3000 110 | |
| interest 182 1 07 01040 01 2200 110 | |
| Mineral extraction tax in the form of natural diamonds | tax 182 1 07 01050 01 1000 110 |
| penalties 182 1 07 01050 01 2100 110 | |
| fines 182 1 07 01050 01 3000 110 | |
| interest 182 1 07 01050 01 2200 110 | |
| Mining tax in the form of coal | tax 182 1 07 01060 01 1000 110 |
| penalties 182 1 07 01060 01 2100 110 | |
| fines 182 1 07 01060 01 3000 110 | |
| interest 182 1 07 01060 01 2200 110 | |
| Fee for the use of objects of aquatic biological resources | |
|---|---|
| Fee for the use of objects of aquatic biological resources (excluding inland water bodies) | tax 182 1 07 04020 01 1000 110 |
| penalties 182 1 07 04020 01 2100 110 | |
| fines 182 1 07 04020 01 3000 110 | |
| interest 182 1 07 04020 01 2200 110 | |
| Fee for the use of objects of aquatic biological resources (for inland water bodies) | tax 182 1 07 04030 01 1000 110 |
| penalties 182 1 07 04030 01 2100 110 | |
| fines 182 1 07 04030 01 3000 110 | |
| interest 182 1 07 04030 01 2200 110 | |
| Payments for the use of subsoil | |
|---|---|
| Regular payments for the use of subsoil when using subsoil on the territory of the Russian Federation | tax 182 1 12 02030 01 1000 120 |
| penalties 182 1 12 02030 01 2100 120 | |
| fines 182 1 12 02030 01 3000 120 | |
| interest 182 1 12 02030 01 2200 120 | |
| Regular payments for the use of subsoil when using subsoil on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | tax 182 1 12 02080 01 1000 120 |
| penalties 182 1 12 02080 01 2100 120 | |
| fines 182 1 12 02080 01 3000 120 | |
| interest 182 1 12 02080 01 2200 120 | |
| Payments for the use of natural resources | |
|---|---|
| Payment for emissions of pollutants into the atmospheric air by stationary facilities | tax 048 1 12 01010 01 0000 120 |
| Payment for negative environmental impact | tax 048 1 12 01000 01 0000 120 |
| Payment for emissions of pollutants into the atmospheric air by mobile objects | tax 048 1 12 01020 01 0000 120 |
| Payment for discharges of pollutants into water bodies | tax 048 1 12 01030 01 0000 120 |
| Payment for disposal of production and consumption waste | tax 048 1 12 01040 01 0000 120 |
| Payment for other types of negative environmental impact | tax 048 1 12 01050 01 0000 120 |
| Payment for the use of aquatic biological resources under intergovernmental agreements | tax 076 1 12 03000 01 0000 120 |
| Fee for the use of federally owned water bodies | tax 052 1 12 05010 01 0000 120 |
| Income in the form of a fee for the provision of a fishing area received from the winner of the tender for the right to conclude an agreement on the provision of a fishing area | tax 076 1 12 06000 00 0000 120 |
Errors made when filling out the BCC in payment orders are not a reason to believe that payment has not been made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for an incorrectly completed budget classification code.
The reason is as follows: regulatory authorities cannot quickly analyze the financial transaction and reflect the actions on the desired account. During this time, the funds remain unfixed, the taxpayer is assigned an arrears.
You can fix this situation like this:
Having received all the necessary documentation from the payer who admitted error in CBC, tax officials will check the receipt of funds to the account and correct the situation.
You can exhaust the incident by submitting an updated declaration with the correct budget classification code. The tax code does not require additional documents to be attached, but experts recommend submitting an explanatory note stating:
So the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, the employees of the Federal Tax Service request explanations.
CBC for income tax in 2018-2019 are applied in 3 types: for the payment of tax, penalties and fines. Since 2018, new codes have been added to them. We will tell about the BCC for income tax in 2018-2019 in our material.
All legal entities are the entities whose duties include the accrual and payment of tax on the resulting profit. The exception is enterprises on preferential taxation regimes, such as UTII, ESHN, STS, as well as organizations exempt from tax on the basis of paragraphs. 2 and 4 Art. 246 and Art. 246.1 of the Tax Code of the Russian Federation. The combination of taxation regimes, for example, OSNO and UTII, involves the calculation of tax only as part of the profit received on OSNO.
The tax rate is set for commercial organizations in the amount of 20%. The exceptions are some educational and medical institutions, agricultural institutions, participants in regional investment projects, etc. in accordance with Art. 284 of the Tax Code of the Russian Federation.
For more information on tax rates, see "St. 284 of the Tax Code of the Russian Federation (2018): questions and answers” .
Tax payments must be made monthly or quarterly. The frequency of accruals depends on the total revenue of the organization or its status (Article 286 of the Tax Code of the Russian Federation).
For more information on tax calculation and frequency of payments, see the material "Advance income tax payments: who pays and how to calculate?".
The tax advance payment deadline is the next month after the reporting period, no later than the 28th. The final annual amount of income tax must be transferred to the budget no later than March 28.
On our forum, you can discuss any question that you have about the calculation and payment of certain taxes, as well as the formation of reports on them, including income tax. In, for example, we are discussing innovations in the calculation of income tax.
The tax is transferred to the federal budget and the budgets of the constituent entities of the Russian Federation.
For the period 2017-2020, this distribution is set as follows:
When paying income tax in 2018, the following BCCs are used:
These codes are used by organizations that are not consolidated groups of payers, foreign institutions and participants in production sharing agreements.
Order of the Ministry of Finance of Russia dated 09.06.2017 No. 87n added BCC - 182 1 01 01090 01 1000 110, according to which it is necessary to pay income tax on income received in the form of interest on bonds of Russian organizations (with the exception of bonds of foreign organizations recognized as tax residents of the Russian Federation) issued in the period from 01/01/2017 to 12/31/2021 inclusive, as well as for mortgage-backed bonds issued after 01/01/2007.
If the company is late in payments, it will have to pay the accrued interest on the tax. It is recommended to accrue and calculate penalties on your own before submitting updated calculations in case of arrears.
Take advantage of our interest calculator.
Payments for late payment of tax are also made according to various CBCs, depending on the budget - the recipient of the funds.
If the underpayment occurred according to the federal budget, then the BCC for penalties will be as follows: 182 1 01 01011 01 2100 110. The CCC for fines is 182 1 01 01011 01 3000 110.
If arrears are found in the budgets of the constituent entities of the Russian Federation, penalties are transferred using the CCC 182 1 01 01012 02 2100 110, and for fines, CCC 182 1 01 01012 02 3000 110 is provided.
But for other categories of taxpayers, the legislation provides for other CBCs. For your convenience, we have collected the main CCCs for income tax in force in 2018 into a single table
See the material for details. “What is the current CCC for income tax for 2017-2018?” .
BCC for profit in 2018 did not change. They were supplemented by the BCC for firms paying income tax on interest on ruble-denominated bonds of Russian companies (if the bonds are issued between 01/01/2017 and 12/31/2021).
When transferring payments, you should pay attention to which budget the funds are credited to - each of them is characterized by the use of its own CCC. If the tax is not transferred on time, the payer will have to pay penalties and, possibly, fines, which also have their own CCC.
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