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KBK codes for transferring personal income tax and insurance contributions from 01/01/2012


KBK for 2012

BCC for 2012, taking into account the changes that the Ministry of Finance of Russia reported in letter dated October 6, 2011 No. 02-04-09/4467.

Payment DescriptionKBK for transfer of tax (fee, other obligatory payment)KBK for transferring penalties for taxes (fees, other obligatory payments)KBK for transferring a fine for a tax (fee, other obligatory payment)
VAT
VAT on goods (work, services) sold in Russia182 1 0300 110182 1 0300 110182 1 0300 110
VAT on goods imported into Russia (payment administrator – Federal Tax Service of Russia)182 1 0400 110182 1 0400 110182 1 0400 110
VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia)153 1 0400 110153 1 0400 110153 1 0400 110
Excise taxes
Excise taxes on ethyl alcohol (including raw ethyl alcohol) from food raw materials produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on ethyl alcohol (including raw ethyl alcohol) from all types of raw materials, with the exception of food, produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcohol-containing products produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on tobacco products produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on motor gasoline produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on straight-run gasoline produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced in Russia (in terms of repayment of debt from previous years accrued before January 1, 2003)182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on passenger cars and motorcycles produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on diesel fuel produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on wines produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on beer produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 25 percent (except for wines) produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 to 25 percent inclusive (except for wines), produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for wines), produced in Russia182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold by producers, with the exception of sales to excise warehouses, in terms of amounts calculated for 2003182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold by producers to excise warehouses in terms of amounts calculated for 2003182 1 0300 110182 1 0300 110182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold from excise warehouses in terms of amounts calculated for 2003182 1 0300 110182 1 0300 110182 1 0300 110
Personal income tax
Personal income tax on income received by residents in the form of dividends from equity participation in the activities of organizations182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax on income received by non-residents in the form of dividends from equity participation in the activities of Russian organizations182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax on income taxed at a rate of 13 percent, with the exception of income received by citizens registered as: – entrepreneurs; – private notaries; – other persons engaged in private practice 182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax on income taxed at a rate of 13 percent and received by citizens registered as: – entrepreneurs; – private notaries; – other persons engaged in private practice 182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax on income received by citizens who are not tax residents of Russia182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax on income received in the form of: – winnings and prizes in competitions, games and other events for the purpose of advertising goods (works, services); – interest income on deposits in banks (except for time pension deposits made for a period of at least 6 months); – material benefits from saving on interest when receiving borrowed (credit) funds 182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax: – on income received in the form of interest on mortgage-backed bonds issued before January 1, 2007; – from the income of the founders of the trust management of mortgage coverage, which were received on the basis of the acquisition of mortgage participation certificates and issued by the mortgage coverage manager before January 1, 2007 182 1 0100 110182 1 0100 110182 1 0100 110
Personal income tax on income received by non-residents, in respect of which tax rates established in agreements for the avoidance of double taxation are applied182 1 0100 110182 1 0100 110182 1 0100 110
UST paid for 2009 (including advance payment for December 2009)
Unified social tax credited to the federal budget182 1 0900 110182 1 0900 110182 1 0900 110
UST, credited to the FSS of Russia182 1 0900 110182 1 0900 110182 1 0900 110
Unified social tax included in the Federal Compulsory Compulsory Medical Insurance Fund182 1 0900 110182 1 0900 110182 1 0900 110
UST included in the TFOMS182 1 0900 110182 1 0900 110182 1 0900 110
Income tax
Income tax credited to the federal budget182 1 0100 110182 1 0100 110182 1 0100 110
Profit tax credited to the budgets of constituent entities of the Russian Federation182 1 0100 110182 1 0100 110182 1 0100 110
Income tax for agricultural producers who have not switched to paying the unified agricultural tax, credited to the federal budget182 1 0100 110182 1 0100 110182 1 0100 110
Income tax for agricultural producers who have not switched to paying the Unified Agricultural Tax, credited to the budgets of the constituent entities of the Russian Federation182 1 0100 110182 1 0100 110182 1 0100 110
Income tax upon implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 and which do not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of constituent entities of the Russian Federation182 1 0100 110182 1 0100 110182 1 0100 110
Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment, with the exception of income received in the form of dividends and interest on state and municipal securities182 1 0100 110182 1 0100 110182 1 0100 110
Income tax on income received by Russian organizations in the form of dividends from Russian organizations182 1 0100 110182 1 0100 110182 1 0100 110
Income tax on income received by foreign organizations in the form of dividends from Russian organizations182 1 0100 110182 1 0100 110182 1 0100 110
Income tax on income received by Russian organizations in the form of dividends from foreign organizations182 1 0100 110182 1 0100 110182 1 0100 110
Income tax on income received in the form of interest on state and municipal securities182 1 0100 110182 1 0100 110182 1 0100 110
Fee for the use of aquatic biological resources
Fee for the use of aquatic biological resources (excluding inland water bodies)182 1 0700 110182 1 0700 110182 1 0700 110
Fee for the use of objects of aquatic biological resources (for inland water bodies)182 1 0700 110182 1 0700 110182 1 0700 110
Fee for the use of fauna objects
Fee for the use of fauna objects182 1 0700 110182 1 0700 110182 1 0700 110
Water tax
Water tax182 1 0700 110182 1 0700 110182 1 0700 110
MET
Oil182 1 0700 110182 1 0700 110182 1 0700 110
Combustible natural gas from all types of hydrocarbon deposits182 1 0700 110182 1 0700 110182 1 0700 110
Gas condensate from all types of hydrocarbon deposits182 1 0700 110182 1 0700 110182 1 0700 110
Extraction tax for common minerals182 1 0700 110182 1 0700 110182 1 0700 110
Anthracite182 1 0700 110182 1 0700 110182 1 0700 110
Coking coal182 1 0700 110182 1 0700 110182 1 0700 110
Brown coal182 1 0700 110182 1 0700 110182 1 0700 110
Coal, excluding anthracite, coking coal and brown coal182 1 0700 110182 1 0700 110182 1 0700 110
Other minerals182 1 0700 110182 1 0700 110182 1 0700 110
Tax on the extraction of mineral resources on the continental shelf of Russia, in the exclusive economic zone of the Russian Federation, when extracting mineral resources from the subsoil outside the territory of Russia182 1 0700 110182 1 0700 110182 1 0700 110
Mining tax on natural diamonds182 1 0700 110182 1 0700 110182 1 0700 110
Unified agricultural tax
Unified agricultural tax182 1 0500 110182 1 0500 110182 1 0500 110
Single tax with simplification
Single tax with simplified income182 1 0500 110182 1 0500 110182 1 0500 110
Single tax simplified from the difference between income and expenses182 1 0500 110182 1 0500 110182 1 0500 110
Minimum tax for simplification182 1 0500 110182 1 0500 110182 1 0500 110
Tax in the form of the cost of a simplified patent182 1 0500 110182 1 0500 110182 1 0500 110
UTII
UTII182 1 0500 110182 1 0500 110182 1 0500 110
Transport tax
Transport tax for organizations182 1 0600 110182 1 0600 110182 1 0600 110
Transport tax for individuals182 1 0600 110182 1 0600 110182 1 0600 110
Gambling tax
Gambling tax182 1 0600 110182 1 0600 110182 1 0600 110
Organizational property tax
Property tax of organizations on property not included in the Unified Gas Supply System182 1 0600 110182 1 0600 110182 1 0600 110
Property tax of organizations on property included in the Unified Gas Supply System182 1 0600 110182 1 0600 110182 1 0600 110
Property tax for individuals
Property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg182 1 0600 110182 1 0600 110182 1 0600 110
Property tax for individuals, levied at rates applicable to taxable objects located within the boundaries of urban districts182 1 0600 110182 1 0600 110182 1 0600 110
Property tax for individuals, levied at rates applied to taxable objects located within the boundaries of inter-settlement territories182 1 0600 110182 1 0600 110182 1 0600 110
Property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of settlements182 1 0600 110182 1 0600 110182 1 0600 110
Property tax
Real estate tax levied on real estate located within the boundaries of the cities of Veliky Novgorod and Tver182 1 0600 110182 1 0600 110182 1 0600 110
Land tax
Land tax levied at a rate of 0.3 percent and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 0.3 percent and applied to taxable objects located within the boundaries of urban districts182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 0.3 percent and applied to tax objects located within the boundaries of inter-settlement territories182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 0.3 percent and applied to taxable objects located within the boundaries of settlements182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 1.5 percent and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 1.5 percent and applied to taxable objects located within the boundaries of urban districts182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 1.5 percent and applied to tax objects located within the boundaries of inter-settlement territories182 1 0600 110182 1 0600 110182 1 0600 110
Land tax levied at a rate of 1.5 percent and applied to taxable objects located within the boundaries of settlements182 1 0600 110182 1 0600 110182 1 0600 110
Government duty
State duty on cases considered in arbitration courts182 1 0800 110182 1 0800 110182 1 0800 110
State duty on cases considered by the Constitutional Court of the Russian Federation182 1 0800 110182 1 0800 110182 1 0800 110
State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation182 1 0800 110182 1 0800 110182 1 0800 110
State duty on cases considered in courts of general jurisdiction by magistrates (with the exception of the Supreme Court of the Russian Federation)182 1 0800 110182 1 0800 110182 1 0800 110
State duty on cases considered by the Supreme Court of the Russian Federation182 1 0800 110182 1 0800 110182 1 0800 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 182 1 0800 110182 1 0800 110182 1 0800 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 entities182 1 0800 110182 1 0800 110182 1 0800 110
State duty for carrying out 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 budget182 1 0800 110182 1 0800 110182 1 0800 110
Pension contributions
Insurance contributions for compulsory pension insurance, paid in 2010 and credited to the Pension Fund of the Russian Federation to pay the insurance part of the labor pension392 1 0200 160392 1 0200 160392 1 0200 160
Insurance contributions for compulsory pension insurance, paid in 2010 and credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension392 1 0200 160392 1 0200 160392 1 0200 160
Insurance contributions for compulsory pension insurance in the amount determined based on the cost of the insurance year, paid in 2010 and credited to the Pension Fund of the Russian Federation for payment of the insurance part of the labor pension392 1 0200 160392 1 0200 160392 1 0200 160
Insurance contributions for compulsory pension insurance in the amount determined based on the cost of the insurance year, paid in 2010 and credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension392 1 0200 160392 1 0200 160392 1 0200 160
Insurance contributions for compulsory pension insurance paid for December 2009 and credited to the Pension Fund of the Russian Federation to pay the insurance part of the labor pension182 1 0200 160182 1 0200 160182 1 0200 160
Insurance contributions for compulsory pension insurance, paid for December 2009 and credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension182 1 0200 160182 1 0200 160182 1 0200 160
Contributions to compulsory social insurance
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases393 1 0200 160393 1 0200 160393 1 0200 160
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity393 1 0200 160393 1 0200 160393 1 0200 160
Contributions for compulsory health insurance
Insurance premiums for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund392 1 020 160392 1 020 160392 1 020 160
Insurance premiums for compulsory medical insurance of the non-working population, credited to the budget of the Federal Compulsory Medical Insurance Fund392 1 0200 160392 1 0200 160392 1 0200 160
Payments for subsoil use
Regular payments for the use of subsoil for the use of subsoil (rentals) on the territory of the Russian Federation182 1 1200 120182 1 1200 120182 1 1200 120
Regular payments for the use of subsoil (rentals) for the use of 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 Federation182 1 1200 120182 1 1200 120182 1 1200 120
Payments for the use of natural resources
Payment DescriptionKBK for payment transfer
Payment for negative impact on the environment498 1 1200 120
Payment for the use of aquatic biological resources under intergovernmental agreements076 1 1200 120
Payment for the use of federally owned water bodies052 1 1200 120
Income from auctions for the sale of shares in the total volume of quotas for catching (extraction) of aquatic biological resources newly permitted for use for industrial purposes, as well as in newly developed fishing areas076 1 1200 120
Income received from the use of a market mechanism for the turnover of shares determined by federal executive authorities in the total volume of quotas for catch (production) of aquatic biological resources076 1 1200 120
Income from the provision of paid services and compensation of state costs
Payment DescriptionKBK for payment transfer
Fee for providing information contained in the Unified State Register of Taxpayers182 1 1300 130
Fee for providing information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs182 1 1300 130
Fines, sanctions, payments for damages
Monetary penalties (fines) for violation of the legislation on taxes and fees provided for in Articles 116, 117, 118, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1 of the Tax Code of the Russian Federation182 1 1600 140
Monetary penalties (fines) for violation of legislation on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation182 1 1600 140
Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses of the Russian Federation182 1 1600 140
Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards182 1 1600 140 (to the Federal Tax Service of Russia) 188 1 1600 140 (to the Ministry of Internal Affairs of the Russian Federation)
Monetary penalties (fines) for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products141 1 1600 140 (to Rospotrebnadzor) 182 1 1600 140 (to the Federal Tax Service of Russia) 188 1 1600 140 (to the Ministry of Internal Affairs of the Russian Federation)
Monetary penalties (fines) for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions182 1 1600 140 (to the Federal Tax Service of Russia) 188 1 1600 140 (to the Ministry of Internal Affairs of the Russian Federation)

For information:

Directory of budget classification codes KBK for 2013, approved by order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n Quick search for KBK codes for legal entities (LLC, CJSC) for 2013 Quick search for KBK codes for individual entrepreneurs for 2013

Transfer deadlines

The deadline for paying the fee is specified in Part 6 of Art. 226 of the Tax Code of the Russian Federation - no later than the day following the day of payment of the amount of income to the taxpayer. In accordance with the letter of the Federal Tax Service No. BS-4-11/320 dated January 15, 2016, no tax is paid on the advance, with the exception of the case of transfer of the advance on the last day of the month. Vacation and sick leave benefits are also subject to this mandatory fee, but it is paid no later than the last day of the month in which they were paid to the taxpayer. You can calculate the tax amount using a calculator.

How to fill out a payment form

The form of the document is approved by the Regulation of the Central Bank of the Russian Federation No. 383 dated June 19, 2012, the procedure for filling out is approved by Order of the Ministry of Finance No. 107n dated November 12, 2013.

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The approved sample form is divided into fields, each of which has its own meaning. The main fields are filled in as follows:

  • in field 16 the name of the recipient is indicated; for the Federal Tax Service, not only the name of the department is indicated, but also the abbreviated name of the Federal Treasury body;
  • in 18 - type of operation; it is set to 01, since the operation of transferring funds is carried out on behalf of an order;
  • in 21 code 05 is indicated, indicating the order in accordance with the norms of the Tax Code of the Russian Federation;
  • field 22 is intended for the UIP code value; if the Federal Tax Service does not separately indicate the value, the requirement is set to 0;
  • 101 is reserved to indicate the status of the payer: 09 - individual entrepreneur paying for himself, 02 - tax agent (it can be either a legal entity or an individual entrepreneur);
  • 102 is the payer’s checkpoint; if a division of an organization is assigned a checkpoint, it is included in payments for the transfer of money for employees of this division;
  • in 104 the KBK is entered;
  • in 107 - for what month the payment was made.

Sample of a completed payment form

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