KBK codes 18210601020041000110: what is it, how to use

Incorrectly specified KBK in the payment document can subsequently cause a lot of trouble for the individual who transfers the tax amount with its help. After all, each BCC is unique and relates only to a certain type and category of tax. Thus, for example, KBK 18210601030101000110 is intended for paying property tax.

In reality, this CSC can only be used in rural settlements of the Tula region. This is exactly what he refers to. It consists of 20 numbers, which must be entered correctly. If there is an error in the numbers in the payment document, then the transfer of funds specifically for the payment of this type of tax will not be carried out. It will be possible to correct the situation only by submitting a corrective document, which will contain information regarding the error committed in the KBK code and its correct version. Otherwise, it is unlikely that you will be able to avoid the accrual of penalties.

KBK

In each transaction related to the payment of taxes, fines and penalties, a specific KBK code is used.
Subsequently, it is he who helps tax authorities correctly distribute funds received from taxpayers. The KBK consists of 20 digits, and any error, even in one, suspends the receipt of payment to the budget. This means that after the end of the period allocated for payment of the tax, the individual will have to receive a notification of the accrual of penalties. Of course, such trouble can be avoided, but only if, first of all, the KBK is entered correctly, as well as the recipient’s current account. And tax payment will occur within the specified time frame. Otherwise, it will be possible to get rid of the penalty only on the condition that in the payment documentation an error was made only in the KBK. Then, when submitting an application with the correct BCC, you must attach a copy of the payment document with an error.

In this situation, the accrued penalty under code 18210601020042100110 will not have to be paid, since after confirmation of the reason for the delay in payment, the tax services will cancel the accrued penalty. But such a good ending with the delayed tax amount does not always happen.

If, when filling out a payment document, an individual made errors in the current account and the cash register, then it is impossible to identify the amount and send it to the right place. Most often, this amount simply goes to the budget, and the tax service begins to accrue penalties for the individual. It will be impossible to find the amount sent previously. In this situation, the individual will have to come to terms and again pay the required amount of tax, according to a correctly completed payment document.

This also applies to accrued penalties. To pay for it, you must enter the code 18210601020042100110 in the payment document. Only in this case will the amount be transferred to the budget and the penalty repaid.

What is KBC?

BCC, or budget classification code, is the main digital identifier of the source of income or expenditure of the state budget of the Russian Federation and a number of other countries.

Thus, there are 2 main types of CBC:

• classifying state budget revenues;
• classifying budget expenses.

But in the practice of Russian accountants, the term “budget classification code” is most often used in the context of the 1st category, that is, budget revenues. This is quite logical: accountants are directly involved in replenishing the state treasury by directing taxes and fees there.

For the first time, the concept of the BCC in relation to budget revenues was enshrined at the legislative level in the provisions of the Budget Code of the Russian Federation (as amended on December 23, 2004). Then the term “receipt administrator code” appeared in the BC RF. Subsequently, in the process of lawmaking, it was transformed into an income classification code, and then into a budget classification code.

According to the idea of ​​the Russian legislator, each receipt of funds into the treasury should be accompanied by an information message, according to which the departments that received the funds are obliged to distribute them. KBK is intended to be such an information message. The legislator requires taxpayers to indicate the budget classification code in payment orders for the transfer of taxes and fees.

Russian-style KBK is 20-digit. A little later we will look at its structure in detail.

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.
• News. All news on changes in (KBK) budget classification codes for past and current years.

KBK VAT penalties

According to BCC 18210301000012100110, a VAT penalty is transferred for the sale of goods and services in the Russian Federation.
According to tax legislation, VAT is calculated based on the results of operations on a quarterly basis. This tax must be paid over the next 3 months in equal installments. Payments must be made by the 25th. If this date falls on a weekend or holiday, the payment deadline is shifted to the first working day. Penalties are calculated using the formula: the amount of the payment not paid on time is multiplied by the refinancing rate, and then by the number of days of delay.

If you have any questions about the use of KBK codes, use the service from the State Finance System. In the service, you can determine the BCC for a payment or find out the type of payment for a specific BCC.

We recommend that you always check the relevance of the KBK code in the service; it is constantly updated to reflect the latest updates in legislation.

If the tax payment was overdue for a month, then a coefficient of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is applied; over this period, a coefficient of 1/150 of the refinancing rate of the Central Bank of the Russian Federation is applied.

When paying a late payment, different payment slips are filled out: for the amount of the main tax and for the amount of penalties. For these purposes, different codes are used, but the details of the state structure are indicated the same in both documents.

When filling out a payment slip for the payment of VAT penalties, the budget classification code 18210301000012100110 must be entered in field 104. The fact that the arrears on the main payment are being transferred is indicated by categories 14-17. The value 2100 (instead of 1000 in the BCC for VAT) shows the type of payment - a penalty for late payment of value added tax.

How did the BCC change in 2021-2022 and were there any changes to the BCC for taxes?

If you want to send a letter to someone by Russian Post, you must indicate the address of the destination and recipient. The budget classification code plays the role of the address for payment to the budget or declaration. The payer indicates the BCC in 2021-2022 in the payment order, and the treasury sends the money to the budget of the appropriate level for a specific item and sub-item of income. The same is with reporting: BCC 2021-2022 contains information both about the tax itself and about the taxpayer.

IMPORTANT! In 2021-2022, KBC is used not only by legal entities and businessmen. Ordinary citizens also use them, paying, for example, property taxes based on notifications received from the tax office.

The list of KBK changes regularly. It is approved by the Russian Ministry of Finance. Thus, in 2021, the procedure for generating codes, their structure and principles of assignment, approved by departmental order No. 99n dated 06/08/2020, is applied. The list of BCCs for 2021 is determined by Order of the Ministry of Finance dated November 29, 2019 No. 207n (initially, Order No. 86n dated June 6, 2019 was adopted for this purpose, but Order 207n replaced it). In 2019, the procedure and list from the Order of the Ministry of Finance dated June 8, 2018 No. 132n were in effect.

Despite the replacement of regulatory legal acts, the BCC for 2021 for taxes and contributions has not changed compared to 2021. But their list was expanded - new BCCs were introduced for fines under the first part of the Tax Code. In addition, the CBC for administrative fines imposed in accordance with Chapter 15 of the Code of Administrative Offenses of the Russian Federation has been updated.

The previous (significant) change to the BCC occurred in 2021 and was associated with the transfer of insurance premiums (except for injuries) under the control of the tax service. That is, the recipient of these funds was the budget, and not an extra-budgetary fund. Accordingly, changes were required in the main BCCs for such payments. Subsequently, the Ministry of Finance adjusted the BCC several times for contributions to compulsory pension insurance accrued at additional tariffs.

Since 2021, the BCC has been introduced for the NAP of self-employed citizens - 182 1 0500 110.

There were no other significant changes that would be significant in 2021-2022 in the BCC list.

You can find out more about decoding the KBK in the material “Deciphering the KBK in 2021 - 2021 - 18210102010011000110, etc.”

KBK 18210601020042100110 - for penalties

What tax does KBK 18210601020042100110 indicate in the receipt in 2021 and 2021? This is a property tax penalty. In the KBK, in order to pay penalties associated with the tax under KBK 18210601020041000110, the ordinal numbers indicating the reason for the payment are changed. Thus, you can pay penalties on property tax for 2021 or 2021 using KBK 18210601020042100110.

The article provides information on current classification codes in 2021. Since each BCC corresponds to certain types of payers and type of tax, it is recommended to study the information provided for BCC 182 1 0100 110.

When making a payment, citizens must indicate in cell 104 the number 18210102030011000110 KBK. Decoding 2021 - what tax is paid using this code - personal income tax. This type of fee is divided for individuals depending on the type of profit and category of the payer.

KBC in 2021-2022: table of insurance premiums

Our KBK table in 2021-2022 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.

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.

Budget classification codes for taxes for 2021-2022

The BCCs for the taxes indicated in the tables below have not changed in recent years (the same for 2021 and 2021). So that you can easily and quickly find the CBC you need (among the most popular ones), we have divided them into groups:

KBK table for personal income tax for 2021-2022

KBK income tax table

KBK for VAT

Read about algorithms for calculating fixed payments in the article “KBK - fixed payment to the Pension Fund in 2021 - 2021 for individual entrepreneurs for themselves.”

What to do if KBK made a mistake when paying a tax or contribution? Find out the answer to this question in the Ready-made solution from ConsultantPlus by receiving free trial access to the system.

BCC 2021-2022 for special regimes (simplified taxation, imputation, patent, agricultural tax), trade tax and tax on gambling business will be as follows:

BCC for property taxes (transport, land, property tax)

There are a number of changes in the BCC for excise duties, but the main codes remain the same:

Other KBK from this category:

Article 220. Property tax deductions

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions:

(as amended by Federal Law dated July 24, 2007 N 216-FZ)

1) in amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, which were owned by the taxpayer for less than three years, but not exceeding in total 1,000,000 rubles, as well as in amounts received during the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding 250,000 rubles in total.

(as amended by Federal Laws dated August 20, 2004 N 112-FZ, dated July 27, 2006 N 144-FZ, dated July 19, 2009 N 202-FZ, dated December 27, 2009 N 368-FZ)

Instead of using the right to receive a property tax deduction provided for by this subparagraph, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses associated with the receipt of this income, with the exception of the sale by the taxpayer of securities owned by him. When selling a share (part thereof) in the authorized capital of an organization, when assigning rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction), the taxpayer also has the right to reduce the amount of his taxable income by the amount actually produced them and documented expenses associated with obtaining these incomes.

(as amended by Federal Laws dated August 20, 2004 N 112-FZ, dated July 24, 2007 N 216-FZ)

The paragraph became invalid on January 1, 2007. — Federal Law of 06.06.2005 N 58-FZ.

The paragraph has been deleted. — Federal Law of May 30, 2001 N 71-FZ.

ConsultantPlus: note.

By Resolution of the Constitutional Court of the Russian Federation dated March 13, 2008 N 5-P, the provision of the third paragraph of subparagraph 1 of paragraph 1 of Article 220 was recognized as not contradicting the Constitution of the Russian Federation since, taking into account the systemic connection with the first paragraph of subparagraph 1 of Article 220, shares should be understood as shares in the right of common property.

When selling property that is in common shared or common joint ownership, the corresponding amount of property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property that is in common joint ownership ).

The provisions of this subparagraph do not apply to income received by individual entrepreneurs from the sale of property in connection with their business activities.

When selling shares (shares, shares) received by the taxpayer during the reorganization of organizations, the period of their ownership by the taxpayer is calculated from the date of acquisition of ownership of the shares (shares, shares) of the reorganized organizations.

(paragraph introduced by Federal Law dated 06.06.2005 N 58-FZ)

When selling property received by a taxpayer-donor in the event of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred to replenish the target capital of a non-profit organization is provided for by the donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”, the expenses of the taxpayer-donor are recognized as documented expenses for the acquisition, storage or maintenance of such property, incurred by the donor on the date of transfer of such property to the non-profit organization - the owner of the endowment capital to replenish the endowment capital of the non-profit organizations.

(paragraph introduced by Federal Law dated November 21, 2011 N 328-FZ)

The period of ownership of real estate received by a taxpayer-donor in the event of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of such property transferred to replenish the target capital of a non-profit organization is provided for by the donation agreement and (or) Federal Law dated 30 December 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”, is determined taking into account the period of such property being in the ownership of the taxpayer-donor until the date of transfer of such property to replenish the endowment capital of a non-profit organization in the manner established by Federal Law dated 30 December 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”;

(paragraph introduced by Federal Law dated November 21, 2011 N 328-FZ)

1.1) in the amount of the redemption value of the land plot and (or) other real estate located on it, received by the taxpayer in cash or in kind, in the event of seizure of the specified property for state or municipal needs;

(Clause 1.1 introduced by Federal Law dated December 27, 2009 N 379-FZ)

2) in the amount of expenses actually incurred by the taxpayer:

(as amended by Federal Law dated July 19, 2009 N 202-FZ)

ConsultantPlus: note.

By the Resolution of the Constitutional Court of the Russian Federation dated March 1, 2012 N 6-P, paragraph two of subparagraph 2 of paragraph 1 of Article 220 was recognized as not contradicting the Constitution of the Russian Federation and the constitutional and legal meaning was revealed.

for new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or shares(s) in them ;

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

to repay interest on targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or share(s) in them;

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

to repay interest on loans received from banks located on the territory of the Russian Federation for the purpose of refinancing (on-lending) loans for new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or shares (shares) in them.

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

When purchasing land plots provided for individual housing construction, or a share(s) in them, a property tax deduction is provided after the taxpayer receives a certificate of ownership of the house.

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

The actual costs of new construction or the acquisition of a residential building or share(s) in it may include:

costs for the development of design and estimate documentation;

(as amended by Federal Law dated July 18, 2011 N 215-FZ)

expenses for the purchase of construction and finishing materials;

expenses for the purchase of a residential building, including unfinished construction;

expenses associated with construction work or services (completion of a house that has not been completed) and finishing;

costs of connecting to electricity, water, gas supply and sewerage networks or creating autonomous sources of electricity, water, gas supply and sewerage.

The actual costs of purchasing an apartment, room or share(s) in them may include:

(as amended by Federal Law dated July 27, 2006 N 144-FZ)

expenses for purchasing an apartment, room, share(s) in them or rights to an apartment, room in a house under construction;

(as amended by Federal Law dated July 27, 2006 N 144-FZ)

expenses for the purchase of finishing materials;

expenses for work related to the finishing of an apartment, room, share(s) in them, as well as expenses for the development of design and estimate documentation for finishing work.

(as amended by Federal Laws dated July 19, 2009 N 202-FZ, dated July 18, 2011 N 215-FZ)

Acceptance for deduction of expenses for the completion and finishing of an acquired house or finishing of an acquired apartment or room is possible if the agreement on the basis of which such acquisition was made specifies the acquisition of an unfinished residential building, apartment, room (rights to an apartment, room) without finishes or share(s) therein.

(as amended by Federal Law dated July 27, 2006 N 144-FZ)

The total amount of the property tax deduction provided for by this subclause cannot exceed 2,000,000 rubles, excluding amounts used to pay off interest:

(as amended by Federal Law dated July 19, 2009 N 202-FZ)

for targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or shares (shares) in them;

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

for loans provided by banks located on the territory of the Russian Federation for the purpose of refinancing (on-lending) loans (loans) received for new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, land plots, provided for individual housing construction, and land plots on which the purchased residential buildings are located, or share(s) in them.

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

To confirm the right to a property tax deduction, the taxpayer submits:

during the construction or acquisition of a residential building (including unfinished construction) or a share(s) in it - documents confirming ownership of the residential building or share(s) in it;

when purchasing an apartment, room, share(s) in them or rights to an apartment, room in a house under construction - an agreement on the acquisition of an apartment, room, share(s) in them or rights to an apartment, room in a house under construction, an act of transfer of an apartment, rooms, shares (shares) in them to the taxpayer or documents confirming ownership of the apartment, room or share (shares) in them;

(as amended by Federal Law dated July 27, 2006 N 144-FZ)

when purchasing land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (shares) in them - documents confirming ownership of the land plot or share (shares) in it, and documents confirming ownership of a residential building or share(s) in it.

(paragraph introduced by Federal Law dated July 19, 2009 N 202-FZ)

The specified property tax deduction is provided to the taxpayer on the basis of a written application from the taxpayer, as well as payment documents drawn up in the prescribed manner and confirming the fact of payment of funds by the taxpayer for expenses incurred (receipts for receipt orders, bank statements on the transfer of funds from the buyer’s account to the seller’s account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents).

ConsultantPlus: note.

By Resolution of the Constitutional Court of the Russian Federation dated March 13, 2008 N 5-P, the provision of paragraph eighteen of subparagraph 2 of paragraph 1 of Article 220 was recognized as not contradicting the Constitution of the Russian Federation.

When purchasing property into common shared or common joint ownership, the amount of property tax deduction calculated in accordance with this subparagraph is distributed among co-owners in accordance with their share(s) of property or with their written application (in the case of purchasing a residential house, apartment, room in common joint property).

(as amended by Federal Law dated July 27, 2006 N 144-FZ)

The property tax deduction provided for by this subclause does not apply in cases where the payment of expenses for the construction or acquisition of a residential house, apartment, room or share(s) in them for the taxpayer is made at the expense of employers or other persons, maternal (family) capital , aimed at ensuring the implementation of additional measures of state support for families with children, through payments provided from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, as well as in cases where the purchase and sale transaction of a residential building, apartment, room or share (shares) in them is committed between individuals who are interdependent in accordance with Article 105.1 of this Code.

(as amended by Federal Laws dated November 29, 2007 N 284-FZ, dated July 18, 2011 N 227-FZ)

Repeated provision of the property tax deduction provided for by this subparagraph to the taxpayer is not permitted.

If during a tax period the property tax deduction cannot be used in full, its balance may be transferred to subsequent tax periods until it is fully used, unless otherwise provided by this subparagraph.

(as amended by Federal Law dated November 21, 2011 N 330-FZ)

For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, if they do not have income taxed at the tax rate established by paragraph 1 of Article 224 of this Code, the balance of the property deduction may be transferred to previous tax periods, but not more than three.

(paragraph introduced by Federal Law dated November 21, 2011 N 330-FZ)

(Clause 2 as amended by Federal Law dated August 20, 2004 N 112-FZ)

2. Property tax deductions (with the exception of property tax deductions for transactions with securities) are provided when the taxpayer submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article.

(as amended by Federal Laws dated December 29, 2000 N 166-FZ, dated May 30, 2001 N 71-FZ, dated August 20, 2004 N 112-FZ, dated December 27, 2009 N 368-FZ)

A property tax deduction when determining the tax base for transactions with securities is provided in the manner established by Article 214.1 of this Code.

(paragraph introduced by Federal Law of May 30, 2001 N 71-FZ)

3. The property tax deduction provided for in subparagraph 2 of paragraph 1 of this article may be provided to the taxpayer before the end of the tax period when he contacts the employer (hereinafter in this paragraph - tax agent), subject to confirmation of the taxpayer’s right to a property tax deduction by the tax authority in the form, approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The taxpayer has the right to receive a property tax deduction from one tax agent of his choice. The tax agent is obliged to provide a property tax deduction upon receipt from the taxpayer of confirmation of the right to a property tax deduction issued by the tax authority.

The taxpayer’s right to receive a property tax deduction from a tax agent in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of filing a written application by the taxpayer, documents confirming the right to receive a property tax deduction, which are specified in subparagraph 2 paragraph 1 of this article.

If, at the end of the tax period, the amount of the taxpayer’s income received from the tax agent was less than the amount of the property tax deduction determined in accordance with subparagraph 2 of paragraph 1 of this article, the taxpayer has the right to receive a property tax deduction in the manner provided for in paragraph 2 of this article.

(Clause 3 introduced by Federal Law dated August 20, 2004 N 112-FZ)

4. If, after the taxpayer has submitted in the prescribed manner an application to the tax agent to receive a property tax deduction provided for in subparagraph 2 of paragraph 1 of this article, the tax agent unlawfully withheld tax without taking into account this property tax deduction, the amount of tax withheld in excess after receipt of the application is subject to refund. to the taxpayer in the manner established by Article 231 of this Code.

(Clause 4 introduced by Federal Law dated July 27, 2010 N 229-FZ)

Art. 220, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 07/23/2013) {ConsultantPlus}

Memo for taxpayers

KBK for payment of property tax for individuals

Decoding KBK 18210601020041000110

As a result of decoding, it was possible to establish what tax is subject to transfer with this code - this is a tax from individuals on property located in urban districts.

You have to pay for the house

Any object is eligible for taxation. This even applies to country houses. Now, regardless of whether it is residential or non-residential, the house is taxable. Therefore, you will have to pay for all real estate for which there are title documents. Any individual can find out the amount of tax on an object in their possession from a notification or a personal visit to the tax service.

The fact is that even if the property was acquired quite recently, the tax office becomes aware of this after a while. Therefore, within a certain time, they receive a notification stating that the individual is obliged to pay tax within a specified period using a special KBK code.

Is it critical to indicate an incorrect BCC on a payment order?

It should be noted that the BCC in 2020-2021 cannot predetermine, in particular, the refusal of a bank or the Federal Treasury to credit funds to the accounts of departments administering one or another type of budget revenue.

The reasons that may lead to such consequences, in accordance with sub. 4 p. 4 art. 45 of the Tax Code of the Russian Federation can be:

• indication of an incorrect Federal Treasury account;

NOTE! From 2021, if errors are detected in the treasury account number, you can not pay tax with penalties, but submit an application to clarify the payment. Under what conditions, find out.

• indication of the incorrect name of the bank in which the payee's current account is opened.

In turn, in accordance with sub. 4 paragraph 7 art. 26.1 Federal Law No. 125-FZ dated July 24, 1998 (it regulates the payment of accident insurance premiums to the budget), an incorrect BCC 2020-2021 may already be the reason for the non-transfer of funds to the accounts of departments that administer the corresponding budget revenues.

Thus, the Federal Tax Service does not have the formal right not to offset a payment in which an incorrect BCC is indicated or is not indicated at all (and, as a result, recognize the taxpayer’s obligations to the budget as unfulfilled, impose fines and penalties), but the insurance fund does.

However, taxpayers are actively challenging such actions of government departments in the courts. The subject of the claim in this case is the demand to recognize the actions of the Federal Tax Service or the Social Fund to identify arrears, as well as accrue fines and penalties on them, as unlawful. Tax officials, therefore, sometimes decide to impose certain sanctions on payers, although the Tax Code of the Russian Federation, as we noted above, does not give them the formal right to do so.

Judicial practice shows that when considering taxpayer claims filed against both the Federal Tax Service and insurance funds, arbitrators usually side with the plaintiff.

Let's study some notable arbitration cases concerning disputes between taxpayers and the state in terms of assessing the quality of the payment discipline of the former in relation to obligations to the budget.