Budget classification codes in 2021 and their meaning

Everyone must pay taxes. These include not only companies and individual entrepreneurs, but also individuals. And if everything is clear with companies and individual entrepreneurs regarding tax payment. Not all individuals know what exactly they owe money to the budget for. It is for this reason that many individuals subsequently receive from the tax authorities a notification of a penalty, for the payment of which the KBK code 18210601020042100110 is used.

Of course, many will say, what should an individual pay for? The answer is simple, for the real estate that is in their possession. That is, every individual who is the owner of any immovable property is obliged to timely pay property taxes. At the moment, 3 types of rates are applied for taxation. Most properties classified as residential qualify for a 0.1% rate. But if the premises are used as an office, or its cadastral value is more than 300 million rubles, then the tax authorities apply a 2% rate. A 0.5% rate applies to all other properties.

What is the KBK and what role does it play?

KBK stands for Budget Classification Code. As mentioned earlier, it is a combination of numbers with the help of which the analysis of the listed taxes and duties to the state treasury is carried out.

The Budget Code of the Russian Federation is mentioned in the Budget Code of the Russian Federation, since it is this law that is intended to regulate budgetary legal relations in the country.

In relation to the issue of payment of land tax, this code serves as a identifier of the department to which the amount of this tax should ultimately be credited. As you know, land tax is one of the local ones, so KBC will help the bank that distributes the received funds to identify the tax payment with its corresponding purpose.

KBK consists of twenty digits, forming several blocks:

• administrative (the first 3 digits are the payment addressee);
• income (from 4 to 13 digits, where it is specified which budget and what payment was made);
• program (4 characters, regarding taxes this is “1000”);
• classifying (3 signs that reflect a specific type of economic activity).

Using it you can determine:

• where did the money come from;
• who is the sender;
• For what purposes should the payment be redirected?

Types of bets

In the case of residential buildings, premises, garages and single complexes where there is even a single residential building, the tax rate is 0.1%. Business objects that do not exceed 50 meters in square footage are also subject to this rate. Despite the fact that almost all types of real estate are subject to a 0.1% rate. It can be changed, namely increased, or vice versa decreased.

387.2 of the Code contains a list of objects eligible for a tax rate of 2%; in addition, objects where the cadastral value is at least 300 million rubles are also eligible for this rate. But the rate can be significantly reduced, as exactly how this is possible is written in Article 406 of the Code.

What does the BCC depend on?

In relation to land tax, the BCC depends on where a particular piece of land is located, for which it is necessary to pay it in full or make an advance payment. This rule is regulated by the Order of the Ministry of Finance of Russia dated July 1, 2013. No. 65n.

According to this act, each of the following territories has its own budget classification code:

• intracity municipalities of the cities of Moscow, St. Petersburg and Sevastopol (18210606031031000110);
• urban districts without intra-city division (18210606032041000110);
• urban districts with intracity division (18210606032111000110);
• intracity areas (18210606032121000110);
• inter-settlement territories (18210606033051000110);
• rural settlements (18210606033101000110);
• urban settlements (18210606033131000110).

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In what cases is code 18210601010031000110 used?

Its application is not limited to the transfer of tax amounts to federal cities. The code becomes indispensable in other operations related to tax amounts. Periodically carried out calculations of taxes transferred to the budget help identify minor shortcomings or stuck canceled payments. In each case, for the correct execution of the transaction, the code 18210601010031000110 is used in the payment documentation.

It is this that should be indicated in the payment document when transferring the arrears identified as a result of recalculations, or even subsequently the debt on payment, which subsequently became cancelled.

Taxes must be transferred without errors, not only in the recipient’s current accounts, but also in the KBK account. After all, it is by these codes that tax services decipher the purpose of the amount transferred by the payer. And this applies to any type of tax, which includes real estate taxes.

KBK in 2021

Another feature of the BCC is that their meanings differ for organizations and citizens, and the methods of paying tax also differ from each other.

KBK for legal entities

As for organizations, they must fill out payment orders for payment

advance payments, in which the correct BCC is required. The codes have not changed since 2021.

However, it is worth noting that in comparison with 2014, the BCC for 2017 has changed significantly, so it is necessary to use the latest codes to avoid errors when entering tax.

And even if it is necessary to pay land tax for previous periods (when the old BCCs were still in effect), when transferring funds you will still need to be guided by the currently valid codes.

In addition, for penalties and fines imposed for payment as part of the payment in question, separate codes are provided, which are also divided depending on the territory where the land is located.

In relation to legal entities, the budget classification codes for paying off land tax penalties are as follows:

• For owners of land plots located within the boundaries of the Moscow Region within the cities of Moscow, St. Petersburg and Sevastopol - 18210606031032100110.
• For owners of plots within urban districts - 18210606032042100110.
• Similar to the above principle, the codes differ in urban districts with divisions within the city (18210606032112100110), in intracity areas (18210606032122100110), within the boundaries of inter-settlement territories (1821060633052100110) and rural settlements (182106 06033102100110), as well as urban settlements (18210606033132100110).

Paying tax

To pay the tax amount, a payment document sent to the taxpayer by the tax authority is used. This document contains all the information regarding the amount of tax, the object for which it was accrued and the deadline for payment. An individual must transfer tax funds within a month after receiving a notification from the tax service.

When filling out a payment document by an individual, the recipient's current account and the KBK must be indicated without errors. The fact is that the applied code 18210601010031000110 is a kind of identification element by which the tax authorities determine exactly where the funds are transferred. Therefore, the presence of even one error in the code will lead to a freeze in the amount, which in turn will negatively affect the individual. After all, in fact it turns out that the tax was not paid.

If you find an error in the payment document in the KBK, you should contact the tax authorities. The application form sent to him with a copy of the payment document containing the error will help the tax authorities quickly correct the annoying mistake.

Decoding KBK 18210102030011000110

The budget classification code allows you to authenticate payment for a particular fee. Thanks to the code, the Federal Tax Service automatically determines the category of the payer - an individual, legal entity or individual entrepreneur - the budget to which the funds are sent, as well as the type of payment. The latter implies payment of the tax itself, penalties, interest and fines.

When filling out a payment receipt, the code is indicated in cell 104 located at the bottom of the form. Individuals are required to write KBK 18210102030011000110, which means payment of the standard personal income tax amount. According to Art. 228 of the Tax Code of the Russian Federation, this code is used to calculate the levy on profits that came from:

• other individuals with whom the citizen cooperates under a GPC contract, including salary from work abroad;
• trade in movable and immovable property;
• winnings, prizes, royalties, cash awards for participation in events;
• the citizen’s possession of securities and money sent to the NPO budget.

Also, a citizen is obliged to pay personal income tax on money that was not subject to taxation by the tax agent.

After calculating the amount of collection from a particular payment, the individual fills out a payment slip, in which he indicates the KBK for depositing tax funds 18210102030011000110. Detailed decoding of the code:

• 182 - determines the department whose budget receives profits: services, agencies, funds. Here is the federal tax office.
• 1 - indicates the type of replenishment. In this code - collection receipt.
• 01 — duty type: personal income tax.
• 02030 - type of income (personal income tax) that was not paid by the tax agent and category of payer (individual).
• 01 - type of budget in accordance with the territory: federal budget.
• 1000 — name of payment: standard, including recalculations and deductions.
• 110 - parallel to the profitable group, means the type of replenishment is tax.

Results

In 2021, BCCs began to be regulated by the new regulatory legal acts of the Ministry of Finance. However, there were no large-scale changes in the codes because of this. Those who pay certain tax fines need to be careful: new BCCs have been introduced for them. Otherwise, everything remains the same. And errors made when specifying the BCC still lead to the payment being classified as unclear and entail the need to clarify it.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

KBK 18210601020111000110 what tax

KBC 2020-2021: what's new?

What fundamental legislative innovations regarding the regulation of BCC came into force in 2021?

As we said above, the regulatory codes of legal acts have changed. Despite this replacement, the BCC for taxes and contributions for 2021 has not changed compared to 2021. But their list was expanded - new BCCs were introduced for fines under the first part of the Tax Code, including:

• for failure to submit tax reports (KBK 182 1 16 05160 01 0002 140);
• violation of the method of submitting declarations and calculations (KBK 182 1 1603 140);
• gross violation of the rules for accounting for income and expenses and objects of taxation (KBK 182 1 1605 140);
• failure to provide information to the tax authority for tax control (KBK 182 1 1607 140);
• submission by a tax agent of documents containing false information (KBK 182 1 1608 140), etc.

Previously, all these payments went to a single KBK - 18211603010016000140. For more details, see.

In addition, the CBC for administrative fines imposed in accordance with Chapter 15 of the Code of Administrative Offenses of the Russian Federation has been updated, including:

• for late tax returns and payment of contributions (KBK 182 1 1605 140);
• failure to provide (failure to report) information necessary for tax control (KBK 182 1 1606 140);
• delay in tax registration (KBK 182 1 16 01151 01 0003 140), etc.

Check whether you correctly indicated the KBK for payment of contributions and taxes using the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

In what cases does the KBK predetermine the classification of a payment as unclear?

One of the criteria for classifying a payment as unclear is the absence of a KBK in the payment order, or an indication of an incorrect or ineffective KBK (clause 2.5.5 of the order of the Federal Treasury dated October 10, 2008 No. 8n). It is assumed that the responsibility for indicating the correct BCC rests entirely with the taxpayer, since the BCC data is published in regulations. If the company indicated an incorrect BCC, as a result of which the payment did not reach its destination, it is advisable to send an application to the Federal Tax Service to clarify the payment (clause 7 of Article 45 of the Tax Code of the Russian Federation).

For information on how to fill out such an application, read the article “Sample application for clarification of tax payment (error in the KBK).”

It will be useful to consider what legal consequences, in principle, could result from an incorrect indication by the taxpayer in the KBK payment order in 2020-2021.

KBK structure

Based on the current requirements of the legislation of the Russian Federation, the corresponding codes in payment orders must be 20-digit. The KBK 2020-2021 is represented by 8 blocks of numbers.

The 1st block contains 3 numbers. They designate the administrator of the budget revenue of the Russian Federation. For example, the Federal Tax Service is designated by the numbers 182, the Social Insurance Fund - 393, the Federal Customs Service - 153.

In the 2nd block there is 1 digit. It denotes a group of receipts.

The 3rd block contains 2 numbers. With their help, a specific type of budget revenue is recorded. These may be, in particular:

• taxes;
• government fees;
• payments against debts on canceled taxes and fees;
• payments for the use of natural resources;
• fines, sanctions, compensation for damages;
• revenue from the provision of paid services.

The 4th and 5th blocks (sometimes they are considered as one) have 2 and 3 digits, respectively. They mean items as well as subitems of income.

The 6th block contains 2 numbers. With their help, the budget level to which the tax is transferred is indicated.

The 7th block contains 4 numbers. They determine the current status of the payment obligation (tax, penalty, collection, etc.).

The 8th block contains 3 numbers. They determine which economic category a particular budget revenue belongs to. So, if we are talking about taxes, then the main economic categories will be:

• tax income - with code 110;
• income from property transactions - with code 120;
• income from the provision of paid services - with code 130;
• cash receipts in the form of forced seizure - with code 140;
• contributions for social needs - 160.

Blocks 2–6 of the BCC can also be considered within the single category “type of income”.

For example:

BCC according to the simplified tax system “income” in 2020-2021: 182 1 0500 110.

BCC under the simplified tax system “income minus expenses” in 2020-2021: 182 1 05 01021 01 1000 110.

BCC for personal income tax in 2020-2021 for a tax agent: 182 1 01 02010 01 1000 110.

Arbitration practice: old or incorrect BCC for tax - there will be no penalties

An interesting precedent involving the taxpayer and the Federal Tax Service, which assessed penalties for taxes paid under the outdated BCC, that is, once included in the list of the Ministry of Finance, but subsequently replaced by another.

In the resolution of the Federal Antimonopoly Service of the Central District dated October 8, 2013 in case No. A14-18051/2012, the court considered the claim of an entrepreneur who paid the simplified tax system in 2011 under the old BCC. The Federal Tax Service considered this a violation of the individual entrepreneur’s obligation to transfer taxes, recorded the arrears and assessed penalties. Subsequently, the Federal Tax Service counted the payments that ended up in the department’s accounts under the erroneous BCC against current taxes, but sent the individual entrepreneur a request to pay penalties.

The court in three instances declared the actions of the Federal Tax Service illegal and annulled the penalties. The arbitration found that, in accordance with the provisions of Art. 45 of the Tax Code of the Russian Federation (as amended, relevant for the period under review), the payer’s obligation to transfer tax to the treasury is considered unfulfilled only if the payment order contains incorrect details of the Federal Treasury and the name of the recipient’s bank. The cassation, in particular, indicated that the entrepreneur’s incorrect indication of the KBK cannot be a reason to consider him as having evaded paying tax, since the corresponding amount was transferred to the budget system of the Russian Federation.

In a similar situation, the Moscow District Arbitration Court issued a ruling in favor of the taxpayer dated May 23, 2016 No. F05-6154/2016 in case No. A40-168537/2015 regarding payment for a patent made by an individual entrepreneur on time, but according to an incorrectly specified BCC. The Federal Tax Service considered that the deadline for payment should be the date of filing the application to clarify the details, which went beyond the period allotted for paying for the patent, but several courts did not support this position.

Similar conclusions are also found in the decisions of the Volga District Court of Justice dated 06/06/2018 in case No. A65-32834/2017, the Volga-Vyatka District Court of Justice dated 01/24/2018 in case No. A82-5449/2017, etc.

Thus, if in the payment order, instead of the 2020-2021 BCC, the company indicated an outdated or incorrect one, then it is possible to prove that the tax was paid and there is no tax arrears, relying on the decision in the above-mentioned arbitration case. An additional argument in defense of the taxpayer in the event of incorrect application of the BCC in 2020-2021 may also be letters from the Ministry of Finance dated January 19, 2017 No. 03-02-07/1/2145, dated July 17, 2013 No. 03-02-07/2/27977 and dated March 29, 2012 No. 03-02-08/31, Federal Tax Service dated October 10, 2016 No. SA-4-7/ [email protected]