KBK for transport tax for organizations in 2021

KBK 18210501011012100110 in the payment slip indicates penalties. For what tax - see the article, there is also a table on the KBK, online services, free samples and forms.

To transfer all taxes on time and without errors, we recommend downloading for free:

All other documents, samples, forms and reference books can be downloaded at the end of the article.

KBK is a 20-digit encoding of budget costs and revenues, which is used for non-cash payments. The KBK digital code contains information about the payment administrator, its recipient, type of transfer, budget where it should be credited, etc. Therefore, the KBK is considered a mandatory element of the payment order; it is entered in the 104th field of the payment order.

You can check the KBK in any payment card online - just click on the button below.

See the window below for a description of all fields of the payment; this document can be downloaded.

KBK for payment of penalties

When paying a debt in the form of a penalty for collecting profits, enterprises indicate in the payment slip the number 18210101011012100110 KBK, the decoding of which means that this amount finances the federal budget of the Russian Federation.

But if a company accrues penalties in the region of work, then the debt is considered regional. Accordingly, the code classifying the payment of penalties is KBK 18210101012022100110 for duties based on the profitability of those enterprises that are not included in the consolidated category of payers.

Tax rate

Income tax (IP) is a federal tax paid by an organization at a rate of 20% of the organization’s actual profit. Wherein:

• Tax in the amount of 2% (3% in 2017-2020), when credited to the federal budget of the Russian Federation;
• Tax in the amount of 18% (17% in 2017-2020), when transferred to the budgets of constituent entities of the Russian Federation.

Tax payers are legal entities on OSNO. Taxpayers using special regimes and participants in the Skolkovo project are exempt from paying taxes. Article 284 of the Tax Code of the Russian Federation provides for different profit tax rates for certain categories of taxpayers.

KBC for payment of fines

The fines that arise for enterprises for violating the tax code when paying a tax on profits are determined in the payment documentation by the numbers 3000. If a company needs to pay monetary penalties to the federal budget, then it uses KBK 18210101011013000110, but when paying fines at the municipal level, the enterprise indicates in cell 104 KBK 18210101012023000110.

KBK 18210101011011000110 is stamped on payments when transferring federal tax. Which one exactly - see in the article, here is a table for all KBK, filled out samples, forms, reference books and online services.

To prevent payments from becoming a problem, we recommend viewing the following documents:

For other documents that will help when filling out payment orders, see the end of the article.

You can clarify the BCC for any tax payment and generate a tax payment online by clicking on the button:

KBK refers to budget classification codes. These twenty-digit digital encodings are required when funds are received into the state budget or when they are withdrawn from the state budget. The digital code determines which recipient the non-cash amount of money is intended for and what kind of payment it represents. The KBK encrypts information about who administers the payment and what type and group of income or expense it belongs to.

Legal entities and individual entrepreneurs use the BCC when preparing documents for non-cash transfers that are considered budget revenues, including mandatory tax and non-tax payments. In such cases, the BCC is needed for the bank to send the payment to its destination.

The KBK code is entered in the 104th field of the payment slip, including KBK 18210101011011000110. In addition, the payment slip contains other details that must be filled out strictly according to the sample. Read the rules on how to fill out each field of the payment order in the window below. This document can be downloaded.

UTII in 2020-2021 (decoding KBK 18210502010021000110)

Along with the simplification, many Russian companies and individual entrepreneurs (if possible) are using the UTII regime in 2021. To pay tax on it in 2021, KBK 18210502010021000110 was established. It is also used for recalculation and payment of arrears.

IMPORTANT! In 2021, UTII has been cancelled. Therefore, the BCC is not provided for paying tax for the reporting periods of 2021.

If a company or entrepreneur does not pay UTII on time, then they will have to transfer a penalty to the Federal Tax Service - using KBK 18210502010022100110, and possibly a fine - using code 18210502010023000110.

KBK: what is important to know

To understand how information is encoded, just look at the structure of the CBC. It is shown schematically below:

You can now check the KBK for any payment online - just click on the button below and find the code you are interested in.

If you divide the 20-digit code shown in the diagram into parts, you can understand what payment it is intended for. For a breakdown of all KBK categories, see Table 1.

Table 1. KBK: what is important to know

Cashless payment administrator

Budget revenue group

Type of budget income

Where to transfer payment

Replenishment of the budget or withdrawal from the budget

KBC for payment of insurance premiums for 2021

The Ministry of Finance of Russia approved new budget classification codes for payment orders for insurance contributions by order No. 99n dated 06/08/2020.

What are the criteria taken into account for its calculation?

There are four main criteria that are taken into account when calculating the annual mandatory payment for owning a vehicle. The first is horsepower. When purchasing a new car, engine size is a major consideration. The amount payable will increase as horsepower increases. The second is the cost of the car. Anything over the 3 million ruble mark is considered a luxury vehicle. An additional coefficient is added to it. Vehicle ownership time is the third indicator. The number of months is indicated in the calculation form if the car was purchased within 1 year. The date of purchase or deregistration will also affect the calculation. A month will be considered full and tax must be paid in full if the purchase occurred on or before the 15th day, and it is not taken into account if the documents were completed on the 16th day or later. Something similar happens when a car is deregistered. 15 days or more - the month is taken into account in full; up to the 15th day is not taken into account. On the fourth indicator, the amount of transport tax will depend on the tax rate of the owner’s region of residence.

To pay KBK 18210604011022100110, as in the case of the annual transport fee, you must use either your personal account on the Federal Tax Service website or contact the inspectorate at your place of residence, but this should not be confused with the place of registration of the car. Workers will pay attention to the registration address and send to the city of residence. If there is no personal account, the tax office will send a notification with payment details, payment amount and payment index. Thus, the transport tax is calculated using the following formula: the tax rate is multiplied by the number of horsepower; if the car has been owned for less than a year, then the resulting amount is multiplied by the number of months of ownership divided by 12. When owning a luxury car, the scheme is similar, only an increased coefficient is added. The resulting amount is also multiplied by it.

Other sections of the KBK

• Pension contributions. Decoding codes for the budget classification of pension contributions for 2021.
• Contributions to compulsory social insurance. Decoding codes for the budget classification of contributions to compulsory social insurance for 2021.
• Contributions for compulsory health insurance. Decoding codes for the budget classification of contributions for compulsory health insurance for 2021.
• Personal income tax (NDFL). Deciphering the budget classification codes for personal income taxes (NDFL) 2021.
• Value added tax (VAT). Decoding the budget classification codes for value added tax (VAT) 2021.
• Income tax. Decoding the 2021 income tax budget classification codes.
• Excise taxes. Decoding the codes for the budget classification of excise taxes for 2021.
• Organizational property tax. Decoding the codes of the budget classification of property tax for organizations 2021.
• Land tax. Deciphering the codes for the budget classification of land tax for 2021.
• Transport tax. Deciphering the transport tax budget classification codes for 2021.
• Single tax with simplification. Decoding the codes of the budget classification of the single tax during simplification for 2021.
• Unified tax on imputed income (UTII). Decoding codes for the budget classification of the single tax on imputed income (UTII) 2021.
• Unified Agricultural Tax (USAT). Decoding the codes of the budget classification of the Unified Agricultural Tax (USAT) 2021.
• Mineral extraction tax (MET). Deciphering the budget classification codes for mineral extraction taxes (MET) 2021.
• Fee for the use of aquatic biological resources. Decoding the budget classification codes of the fee for the use of aquatic biological resources for 2021.
• Fee for the use of fauna objects. Deciphering the codes of the budget fee for the use of wildlife objects in 2021.
• Water tax. Decoding the codes of the budget classification of water tax for 2021.
• Payments for the use of subsoil. Decoding codes for the budget classification of payments for the use of subsoil for 2021.
• Payments for the use of natural resources. Decoding codes for the budget classification of payments for the use of natural resources for 2021.
• Gambling tax. Deciphering the budget classification codes for the gambling tax for 2021.
• Government duty. Decoding the codes of the budget classification of state duty for 2021.
• Income from the provision of paid services and compensation for state costs. Decoding codes for the budget classification of income from the provision of paid services and compensation for state expenses in 2021.
• Fines, sanctions, payments for damages. Decoding codes for the budget classification of fines, sanctions, payments for damages in 2021.
• Trade fee. Decoding the codes of the budget classification of trade tax for 2021.

Sources

• https://nalog-nalog.ru/uplata_nalogov/rekvizity_dlya_uplaty_nalogov_vznosov/rasshifrovka_kbk_-_18210102010011000110_i_dr/
• https://www.buhgalteria.ru/article/kbk-na-2021-god
• https://kbk1.ru/ip/18210102010011000110.php
• https://xn—-btbhxcbx.xn--p1ai/nalog-na-doxodyi-fizlicz-(ndfl)/182-1-01-02010-01-1000-110.html

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