Budget classification codes (BCC) for income tax

The abbreviation KBK stands for budget classification code. In this case, it is necessary to understand what tax is paid under the number 18210101011012100110 KBK. The 2021 interpretation for this code is payment of income tax for organizations that do not belong to the consolidated category of payers.

When filling out a receipt for payment of a fee from the income of an organization, citizens write down the KBK number 18210101011011000110 on the form. This budget classification code means the payment of funds from the calculated fee, which are sent to the federal budget.

Explanation KBK 182 1 0100

Budget classification code is an indicator that determines payments to the budget of government departments. The BCC contains information about the payer, the fee, and indicates the type of payment: penalties, penalties, interest or other budget profit.

The payment documentation contains the number 18210101011011000110 KBK, the decoding of which is regulated by Order of the Ministry of Finance No. 132n dated 06/08/2018 (as amended on 11/30/2018). Cipher content:

• 182 is the administrator code, or the code of the department to which the funds are sent. Government institutions to which payments and contributions are sent are presented in Appendix No. 3 of Order of the Ministry of Finance No. 132n.
• 1 - type of profit to the state budget. So, 1 - tax and non-tax revenues, 2 - gratuitous profit.
• 01 - type of tax. This figure refers to the collection from the income of enterprises.
• 01011 - article and sub-item of budget profit: type of duty and the budget to which the funds are sent. The last two digits “11” are the type of payment.
• 01 is an income element that determines the department’s budget. In this case, the federal budget of the Federal Tax Service.
• 1000 - payment type. The legislation of the Russian Federation provides for payments for collection on the profits of organizations, with the exception of consolidated categories of payers: principal amount - 1000, penalties - 2100, interest - 2200, fines - 3000.
• 110 - type of payment regarding profit or costs. When tax and customs funds are contributed to the budget - 110, when deducted from the budget - 400.

Budget classification codes (BCC) are internal coding necessary, first of all, for the state treasury, where incoming funds are distributed according to them. Entrepreneurs need these codes to comply with the requirements for processing budget payments, especially taxes and contributions to extra-budgetary funds. These codes are indicated depending on the type of payment in field 104 of the payment order.

BCC for penalties and fines on corporate income tax to the regional budget

The regional budget is the financing of the constituent entities of the Russian Federation or the contribution of funds to individual constituent entities of the country. In the code structure, when paying tax funds, the budget is determined by the ninth and tenth digits.

Thus, according to Order of the Ministry of Finance No. 132n, financing of the federal treasury is listed under the number “1101”, and replenishment of the subjects – “1202”. At the legislative level, fees payments are determined by type: calculated tax, penalties, fines, interest. For each type of payment there is a corresponding combination of numbers.

KBC for payment of personal income tax fines by individuals

If a citizen fails to pay penalties on income collection, as well as due to other tax violations, the individual is fined. The size of the latter is regulated by the legislation of the Russian Federation. Depending on the severity and type of crime, the amount of the monetary penalty is calculated. In 2021, KBK 18210102030013000110 applies to pay fines. What is the decryption tax? Payment of the amount of monetary penalties (fines) for the corresponding payment, that is, for non-payment of personal income tax or other tax violation regarding personal income tax.

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.

What do the set of numbers in KBK mean?

Upon closer examination of the figures contained in the KBK, one can understand what tax in 2021 according to the KBK 18210101011012100110 will be paid by commercial structures, large and small organizations.

So, let's use an example to see what a set of numbers means. Each code for paying a specific payment has twenty digits. Each figure is responsible for itself (Ministry of Finance No. 65n.) When decoding KBK 182 101 01 01101 2100 110 in 2021, you can understand the following:

• 182, this is the tax authority of the Russian Federation. In this case, the Federal Tax Service.
• 101 means income tax.
• If it costs 01, the payment goes to the federal budget (02 goes to the regional budget).
• 01101 denotes income by classification, 01 is an article, 101 is a sub-item of income.
• 2100 indicates the type of payment; if these numbers are indicated, it means that penalties need to be paid.
• Tax income is reflected in figures of 110.

A detailed examination of the set of KBK numbers shows that each group is responsible for a specific regulatory authority, which means the purpose of payment. In payment documents, reflecting a certain BCC for payment of a fee or a fine, a penalty, it is important to enter all the numbers correctly, otherwise the transferred money will not reach the recipient, and you will have to search for it later and write letters to the Treasury.

If tax is paid, if funds are not deposited on time, the company will be subject to a late payment penalty.

Using the BCC in payment documents, taxpayers need to carefully study the normative act and make sure that a particular BCC is correct and relevant for paying a contribution, duty, or tax.

KBC on fines for UTII

A monetary fine may be imposed on the person imputed if he did not submit a UTII declaration in a timely manner, if the tax was calculated incorrectly, as a result of which the base for calculating the tax was underestimated.

The amount of monetary penalty for a declaration not submitted on time is from five to thirty percent of the outstanding tax burden for each month of delay. At the same time, the lower limit of the fine is 1000 rubles.

BCC for payment of a fine for UTII: 182 1 0500 110 (for 2021).

BCC table for UTII in 2021

Entering BCC into payment documentation

The current value of the BCC must be entered in field 104 of the order, where you must enter 20 digits corresponding to the current value of the code for the current year.

In addition to the KBK, the payment order must also include the purpose of the payment, briefly explaining the purpose for which the funds are transferred.

An example of filling out an order when transferring UTII for the second quarter of 2016.

An example of filling out an order when transferring UTII for the second quarter. 2016

Main BCCs used by payers

In addition to income tax, taxpayers must pay insurance premiums and contributions for hired employees. What codes do entrepreneurs and organizations often use?

• Income tax to the regional budget—18210101012021000110.
• Federal fund tax—18210101011011000110.
• Value added tax—18210301000012100110.
• To pay a fine for income tax, indicate - 18210301000013000110.
• Contributions to the Pension Fund for those whose income is more than 300,000—39210202140061200160, less than 300,000—39210202140061100160.
• Contributions to the Pension Fund for employees—39210202010061000160.
• Medical insurance for yourself—39210202103081011160.
• Honey. fear for the employee—39210202101081011160.
• Voluntary contribution to social services fear—39311706020076000180.

These are the main codes where all companies and organizations most often transfer funds. Once again, it is worth remembering that when entering a twenty-digit number into a payment order, you need to be extremely careful. Check that the KBK instructions are correct, otherwise either the operator will not accept the payment, or the money will go to the wrong recipient.

A special field is provided to reflect the BCC in payment orders. It is unchanged, and you won’t have to constantly look for where to add the BCC. To enter the classification code, always use field 104. This is where these numbers are reflected, and in this field you can enter the BCC and leave comments on the payment.

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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Important points on land tax

Land tax is local, so the budget of the corresponding regional unit must receive it. It must be paid by land owners:

• on the right of ownership;
• those who received them for lifelong use;
• in lifelong inheritable possession.

REFERENCE! This tax does not apply to tenants and those who use land free of charge on a fixed-term basis.

How is land tax calculated?

To determine the tax base, you need to know the following characteristics of the land plot subject to taxation:

1. Cadastral value (information is available on the Rosreestr website).
2. The owner's share in the rights to this site.
3. Ownership coefficient (if the plot has been owned for less than a year).

All this data is multiplied by the tax rate, which depends on the will of the regional authorities.

Notification to individuals

For individuals, the tax authority will calculate everything and send a notification to the place of residence from April to September. You must pay for the notice received before the beginning of October.

ATTENTION! If you find that the tax notice is in error in some way, you need to fill out the application form that will be sent to you along with the notice and send it to the tax office for clarification and recalculation. When the tax office checks everything, it will send you a new notification.

If this document is delayed, lost, or for some other reason does not reach the addressee, do not think that the land tax can be avoided - the law obliges individuals in such cases to independently contact the tax office, unless, of course, you want to get acquainted with fines and penalties .

KBK for UTII

For the imputed tax regime in relation to the payment of a special tax, the BCC is provided for the transfer of the single tax itself, penalties for late payment, as well as various types of fines for violation of the law.

KBK for payment of a special tax of the imputed regime: 182 1 05 02010 02 1000 110 (current for 2021).

According to the specified BCC, not only the calculated special tax payable for the quarter is transferred, but also arrears, tax debt, and recalculation amounts.