Changes in the BCC for 2021 - 2021 - table with explanation

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Published: March 31, 2017

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Some payment documents, especially those issued for the payment of state duties and taxes, indicate the KBK details in the form of a specific set of numbers. And it happens that payers simply ignore it, but in vain, because the correctness of entering this combination when paying determines whether the money reaches the desired recipient.

To avoid these and similar mistakes, this article will talk in detail about the CBC and why it is needed.

• What is the KBK and what role does it play?
• What does the BCC depend on?
• KBK in 2021 KBK for legal entities
• KBK for individuals

Decoding KBK 18210606032041000110

KBK is a digital series consisting of conditional blocks in which certain information is encoded. Each block has its own boundaries, allowing you to set a combination of numbers representing a particular block.

Using reference information, you can determine the meaning of each block, that is, determine which tax should be transferred and where, and the consolidated information is the decoding of the code.

Let's look at what the decoding of KBK 18210606032041000110 looks like with relevance from 2021 to 2021. We will define the results in a table.

Based on the decoding of information, we established that the BCC in question is used when transferring land tax for a plot owned by a legal entity registered in a city district. The payment is transferred to the local budget of the Federal Tax Service at the address of registration of the organization’s property.

Read more about transferring land tax in this article.

We will establish which BCCs are used to transfer penalties and fines for late payment of this tax starting from 2021.

Mistakes that cost money

Car owners do not always agree with the amount of tax assessed. This reaction is quite understandable. Nobody wants to overpay. If an individual, when familiarizing himself with the amount of tax, believes that the calculated amount is inflated, then he can, within a month after receiving the notification, declare his disagreement with the payment of this amount to the tax authorities. There are several reasons contributing to the unreasonable overestimation of taxes. These include errors sometimes made by the tax authority during calculations and entering data into details.

Therefore, if the car owner has suspicions regarding the amount of tax, he has the right to appeal the amount of tax assessed to him. But at the same time, you should immediately submit an application to extend the deadline for payment of transport tax. It is worth knowing that an individual can receive an installment plan to pay the tax at a later date only if he provides documentary evidence to the tax authorities, which contains information about an unreasonable increase in the amount of tax. If the rescheduling of the date is not taken care of in advance, the individual will expect a penalty to be charged.

KBK 18210606032042100110—penalties on land tax for legal entities

If the tax payment deadlines are not met, the organization is obliged to pay penalties. To transfer penalties, the accountant indicates the CBC to direct the transferred funds according to the purpose of the payment.

The accountant can find the required code in the special KBK directory or generate it independently. To do this, in the corresponding block, a specialist from the accounting department will have to replace the combination of numbers, leaving the remaining digits of the budget classification code unchanged.

To transfer penalties for taxes and contributions accrued in 2018 and 2021, the accountant should replace the combination <1000> with <2100> in the block of numbers with serial numbers from 14 to 17. As a result of the replacement, BCC 18210606032042100110 will be formed, which is used to pay penalties on land tax for legal entities.

What does the code 18210602010021000110 consist of?

KBK 18210602010021000110, decoding in 2021 is still the same, namely, it is a code divided into several groups, each digit from this group has a specific meaning. It is by their meaning that the tax authorities will subsequently find out for which tax the amount was received and where it should subsequently be redirected. The code is divided into only 7 groups. The first includes 1 – 3 digits of the code indicating the addressee to whom tax funds are transferred. This addressee may be the Federal Tax Service, an insurance or pension fund.

The fourth digit of the code is an indicator of which group the transferred funds belong to. The tax code is reflected in digits 5 and 6 in the BCC. The income subitem is indicated in numbers 7-11. In 12 - 13 the level of the budget is reflected, where the transferred funds will subsequently be received. In 14-17 the reason prompting the transfer of funds is indicated. And the last 18–20 digits show the category of income for which tax is paid.

Yes, it’s difficult to remember all the KBK. But knowing the basic ones that are often used to make payments can reduce the risk of penalties or payment delays. This also applies to code 18210602010021000110. After all, it is one of the codes often used to pay taxes by many Russian organizations.

KBK 18210606032043000110 - land tax fines for legal entities

The BCC for paying a fine on land tax for legal entities is also placed in a special directory or can be formed from the BCC for paying the tax.

Unlike the budget classification code for transferring penalties, the code for paying a fine in the block of numbers from 14 to 17 from the KBK digital series for tax should be replaced with the combination <3000>, forming a new digital series 18210606032043000110.

To summarize: the table contains codes for the transfer of all types of payments relating to land tax paid by legal entities for a plot registered in the urban district.

Tax notice

KBK 18210601020041000110, what tax will be known to all individuals who have become owners of real estate. After all, it is by this code that they are obliged to transfer the tax amount by the specified tax service. Yes, even if an individual became the owner of real estate just last month, for a short time, he will be notified by the tax authorities of the amount of tax that he is obliged to pay within a certain period.

Also in the notification for an individual there is other information that specifies for which particular piece of real estate the individual is obliged to pay tax, as well as its amount. The tax notice arrives approximately one month before the tax payment is due. Although it is worth noting that there are exceptions when property owners never receive notification of the accrued tax.

In this situation, you should not think that you don’t have to pay tax. According to the law, in the absence of a notification from the tax service, an individual must personally transfer all information relating to the real estate and vehicle in his possession. This also applies to real estate purchased this year. For example, if an individual purchased a new home in mid-2021, but no notification from the tax authorities about the tax accrued for it was received. Then, before December 31 of the following year, the individual must provide the Federal Tax Service with a copy of the document confirming the right to the purchased property.

KBK: fine

When paying a fine, as a rule, the 14th-17th digits of the BCC take on the value “3000”. But here we should not forget about exceptional cases:

KBK-insurance premiums (old periods)

If you need to transfer to the INFS contributions to compulsory medical insurance, compulsory medical insurance or VNIM for periods that expired before 01/01/2017, then they are transferred to the KBK, different from the “fresh” KBK:

True, the BCC for additional contributions to compulsory pension insurance for periods expired before 01/01/2017 is the same as for periods starting from 01/01/2017.

KBK for payment of property tax for individuals

KBK for payment of penalties on property tax for individuals

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Taxes and penalties

The subsequently received tax notice specifically contains information about the last day of payment for the individual. If the tax transfer is not completed by an individual within the specified period, then such a violation will entail punishment. In this situation, the tax service has the right to charge penalties.

For each day coming after the day when it was possible to pay the tax, a penalty will be charged. Its value is one three hundredth of the rate applied by the tax service. If tax payment is ignored for a long time, the tax authority may send a notification that an individual has a debt to his employer in order to deduct it from wages.

KBK: insurance premiums 2018

Insurance premiums for compulsory health insurance in a fixed amount, incl. 1% contributions*

*Order of the Ministry of Finance dated 02/28/2018 No. 35n abolished the separate BCC for payment of 1% contributions, previously introduced by Order of the Ministry of Finance dated 12/27/2017 N 255n. Those who have already transferred 1% to a separate KBK will most likely have to clarify the payment