Explanation of KBK 18210502010021000110 in 2021: penalties and fines

The budgetary organization code (KBK) is used by all taxpayers who transfer contributions, taxes, fines or penalties to the state budget. The codes themselves were approved by the Ministry of Finance of the Russian Federation. Based on an order from the same government department, changes are sometimes made to the BCC or new codes appear for additional contributions to taxpayers.

Before transferring amounts of money, taxpayers should carefully study the regulations and make sure that BCC 18210101011011000110 is correct. If there were any changes, the payment will not go to the government department.

Decoding KBK 18210502010021000110

Companies and individual enterprises use different taxation systems (STS): basic and special regimes. Special regimes facilitate accounting and exempt the resident from a number of fees. Thus, a single tax on imputed income replaces: personal income tax, VAT, on profit, on property and others. A tax on profits is paid on UTII. The peculiarity of imputation is that the fee is not calculated on earned income, but on an approximate fixed amount of 15%. The approximate amount is established by the Tax Code of the Russian Federation.

The imputation has the right to be used by enterprises whose activities are limited by law. Thus, KBK 18210502010021000110 is indicated in the payment slip when transferring the standard amount of UTII collection for comprehensive income for certain types of work. In addition to the standard payment, payers contribute tax funds for fines, penalties and interest. KBK UTII 2021 for individual entrepreneurs are valid in 2019.

The classification code for paying UTII according to the standard payment consists of 20 digits and is divided into seven blocks:

• 182 - department that controls revenues: Federal Tax Service Inspectorate.
• 1 - category of budget revenues: tax payments.
• 05 — collection subcategory: complex profit tax.
• 02010 - type of budget and source of tax calculation: UTII for certain types of work to the regional budget.
• 02 - a specific type of treasury: the budget of the constituent entities of Russia.
• 1000 — purpose of payment: standard.
• 110 - generalized category of tax payment: tax revenues to the budget.

How is income tax and penalties paid?

When transferring the current income tax, organizations must prepare two payments: one for the tax to the federal budget (3%), the other for crediting to the regional budget (17%). In this case, the payment order indicates separate BCCs provided for each payment.

Different BCCs (taking into account the budget to which they are sent) are also used when transferring penalties for income tax. The 2018 BCC provides for the following combinations for penalties on “profit”:

• 18210101011012100110 – penalties transferred by tax payers to the federal budget,
• 18210101012022100110 – penalties sent to regional budgets.

The 12th and 13th characters in the KBK structure indicate that they belong to a specific budget: “01” means the federal budget, and “02” means the budget of a constituent entity of the Russian Federation.

KBK for payment of penalties

Penalties for UTII are charged to tax residents if the deadlines for payment of the fee are violated. The amount of the penalty is calculated based on the number of days of late payment, the refinancing rate of the Central Bank of the Russian Federation and the amount of the fee payable. The month of delay is calculated at the refinancing rate of 1/300, and from the 31st day at the rate of 1/150. Taxpayers do not have the right to exceed the amount of the penalty over the amount of the fee payable.

To pay the collection along with the overdue tax, indicate KBK 18210502010022100110 in the payment slip.

The fee must be paid and the declaration submitted in the month following the reporting quarter. The tax payment deadline is the 25th, and reporting must be submitted by the 20th.

Changes need to be monitored

Of course, it is impossible to immediately be aware of all the changes introduced by the Ministry of Finance in relation to types, sizes and even changes in BCC codes. But every company needs to strive for this, regardless of its size and type of activity. After all, any change even in the KBK can cause a fine.

Although it is worth noting that, despite the changes introduced in 2021 to the BCC, there have been no special modifications regarding BCC 18210502010021000110 since 2021. As before, KBK 18210502010021000110 decoding in 2021 represents the amount of tax calculated from income received as a result of conducting certain types of activities. This means that, as before, this BCC must be used by accountants when depositing amounts that have multiple purposes.

That is, in KBK 18210502010021000110 the decoding means that amounts not only intended for transfer as payment of tax for the quarter, but also those that were presented in the form of arrears or debt accrued under tax should be reflected under this code. This BCC also reflects the amount received as a result of the recalculation procedure carried out by accountants.

KBC for payment of fines

Fines for UTII are assessed in case of non-payment of tax, late filing of reports and for other reasons. To pay the fine, you need to indicate in the payment slip KBK 18210502010023000110. For which the fine is charged:

• temporary work without tax registration;
• untimely notification of the Federal Tax Service that the payer is registered;
• delay in filing the relevant declaration;
• non-payment or late payment of the fee;
• failure to appear or refusal to submit testimony from a witness.

Depending on the offense, the monetary penalty is fixed as a percentage or a fixed amount. In addition to the reasons listed, sanctions are imposed on individual entrepreneurs and legal entities for maintaining cash register systems:

• work without a cash register;
• violations when working with CCP;
• failure to issue a receipt to the buyer.

The amount of penalties is regulated by Art. 14.5 Code of Administrative Offenses of the Russian Federation.

KBC in 2020-2021: table of insurance premiums

Our KBK table in 2020-2021 reflects information regarding insurance premium codes that are most in demand among payers.

KBK for insurance premiums for employees

KBK for insurance premiums of individual entrepreneurs

You can download the KBK table for penalties and fines for contributions to compulsory pension insurance at additional tariffs here.

Filling out the KBK in payment slips in 2017

A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2021, the Federal Tax Service will oversee taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that have occurred in the payment system in 2021:

Using the KBK table for 2021 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making mistakes by filling out documents in electronic services. The following is a table of current BCCs for 2021.