KBK 18210606043101000110 in 2021 and 2021

You have to pay for land everywhere. This requirement is relevant in any area, urban and rural. And although the requirements for all individuals regarding payment of land tax are the same, its payment must in each case be made according to the KBK code to which the land plot belongs. Thus, for individuals whose land is located on the border of a rural settlement, they are required to transfer tax according to the KBK code 18210606043101000110.

Payment of land tax by its owner must be made to the local tax service to which the land belongs territorially. At the moment, the amount of the tax is directly dependent on local authorities. It was they who were given the right by the state to independently make decisions regarding the amount of tax applied to land plots. In addition to the amount, using the norms specified in the Tax Code, local authorities make decisions regarding the deadline and procedure for paying the accrued tax. It is worth remembering the benefits.

Their calculation and determination are also carried out by local authorities. Despite the fact that in most cases the land used by an individual is subject to taxation, there are a number of cases when an individual is not required to pay tax. The obligation to pay tax is eliminated provided that an individual uses a plot of land on the basis of drawing up a lease agreement. Also, the tax is not paid by an individual if he has rights to free, urgent use of land.

Decoding KBK 18210606043101000110

Movable and immovable property of Russian citizens is subject to a tax on property, transport and land. Depending on the category of duty, the location of the property and the payer, one or another code for the budget classification of income is used.

So, number 18210606043101000110 is used as BCC for paying land tax. Moreover, this fee is paid by citizens who own plots of land located in rural settlements. Accordingly, the budget to which the funds are allocated is the treasury of the local Federal Tax Service.

The group of subtypes of such revenues indicates what kind of payment it is: standard, penalties, interest or fines. In the code under consideration, revenues are standard, calculated according to the tariffs approved by Art. 394 Tax Code of the Russian Federation.

The cipher itself consists of 20 digits grouped in seven blocks. Each group has an individual value that helps identify the payment. Detailed decryption of the code:

• 182 - institution to which the payment was sent: Federal Tax Inspectorate.
• 1 - category of receipts (income or expenses): tax payments.
• 06 - specific type of duty: land tax.
• 06043 - specifies deductions: land tax from individuals whose land property is located in the territory of the city and districts.
• 10 - budget type: city and district.
• 1000 - purpose of payment: standard collection receipts.
• 110 - generalized category of income: tax and customs deductions.

KBK for payment of penalties

Sometimes individuals indicate KBK 18210606043102100110 in the payment receipt. What tax is paid using this code is established by Order of the Ministry of Finance No. 85n dated 06/06/2019, which contains a detailed description of the code.

This code indicates penalties for collection of land property from individuals. If a citizen does not pay the fee on time, then the tax authorities assess this penalty, which is calculated according to the formula:

Number of overdue days * unpaid tax amount * 1/300 = penalty, where

1/300 is the refinancing rate of the Central Bank of the Russian Federation at the time of delay.

In order to prevent the accrual of a fine, it is necessary to pay the fee within the time limits established by Art. 397 of the Tax Code of the Russian Federation - until December 1 of the year following the period in which the tax was calculated. So, in order to avoid penalties, the land tax for 2021 must be paid before December 1, 2021.

Land tax for organizations

Land tax from organizations owning a land plot located within the boundaries of intra-city municipalities of federal cities

Land tax on organizations owning a land plot located within the boundaries of urban districts

Land tax on organizations owning a land plot located within the boundaries of urban districts with intra-city division

Land tax on organizations owning a land plot located within the boundaries of intracity districts

Land tax on organizations owning a land plot located within the boundaries of inter-settlement territories

Land tax on organizations owning a land plot located within the boundaries of rural settlements

Land tax on organizations owning a land plot located within the boundaries of urban settlements

BCC of land tax and penalties for 2020–2021 for legal entities

To make a tax payment, you must issue a payment order. As for the BCC indicated in it, depending on what exactly is being paid - tax, penalties, interest or a fine, the choice of digital values ​​​​in digits 14 and 15 will be made: they should indicate 10, 21, 22 or 30, respectively.

IMPORTANT! If the payment was made with the wrong BCC, it will be listed as unclear and will require clarification.

The KBK lists are approved by the Russian Ministry of Finance. There are different lists of budget codes for 2021 and 2021. However, the BCCs for land tax are the same in them.

The BCC of land tax for legal entities, as well as penalties and fines for it, differ depending on where the land plot is located.

You can find a complete list of BCCs for taxes and insurance premiums in ConsultantPlus. You can get a trial full access to the K+ legal system for free.

Find out what has changed in the calculation and payment of land tax by organizations since 2021 here.

For information on how tax is reflected in accounting, read the article “Transactions for calculating land tax.”

Land tax for individuals

Land tax from individuals who own a land plot located within the boundaries of intra-city municipalities of federal cities

Land tax for individuals who own a land plot located within the boundaries of urban districts

Land tax from individuals who own a land plot located within the boundaries of urban districts with intra-city division

Land tax from individuals owning a land plot located within the boundaries of intracity districts

Land tax from individuals who own a land plot located within the boundaries of inter-settlement territories

Land tax from individuals owning a land plot located within the boundaries of rural settlements

Land tax for individuals owning a land plot located within the boundaries of urban settlements

You have to pay for land everywhere. This requirement is relevant in any area, urban and rural. And although the requirements for all individuals regarding payment of land tax are the same, its payment must in each case be made according to the KBK code to which the land plot belongs. Thus, for individuals whose land is located on the border of a rural settlement, they are required to transfer tax according to the KBK code 18210606043101000110.

Payment of land tax by its owner must be made to the local tax service to which the land belongs territorially. At the moment, the amount of the tax is directly dependent on local authorities. It was they who were given the right by the state to independently make decisions regarding the amount of tax applied to land plots. In addition to the amount, using the norms specified in the Tax Code, local authorities make decisions regarding the deadline and procedure for paying the accrued tax. It is worth remembering the benefits.

Their calculation and determination are also carried out by local authorities. Despite the fact that in most cases the land used by an individual is subject to taxation, there are a number of cases when an individual is not required to pay tax. The obligation to pay tax is eliminated provided that an individual uses a plot of land on the basis of drawing up a lease agreement. Also, the tax is not paid by an individual if he has rights to free, urgent use of land.

BCC for land tax for individual entrepreneurs and individuals in 2020–2021

Citizens of the Russian Federation who own land are also required to pay tax. It is calculated by the Federal Tax Service and sent to the individual in the form of a notification. If the tax payment is not made on time (the deadline for payment is December 1 of the year following the year being paid), the individual will have to pay late fees. This procedure applies to both ordinary individuals and individual entrepreneurs - in relation to land used for business.

BCCs for “physicists” also depend on the location of the site.

ConsultantPlus experts explained in detail what to do if the KBK is incorrectly indicated in the payment order for the payment of taxes. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Tax calculation

The cadastral value of the plot is used as the tax base. If the land plot was acquired in the current year, then a state cadastral valuation is not required. Otherwise, without it, it will not be possible to find out the exact cadastral value, which means it will not be possible to calculate the tax. In fact, the revaluation and calculation of the cadastral value of land is carried out annually. For this reason, certain changes in the tax base occur every year.

When determining the exact cadastral value of the rate, you can independently calculate the accrued tax. To do this, the cadastral value must be multiplied by the tax rate. The resulting amount will be the tax, which should subsequently be paid according to the correct BCC.

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 .

How to find out if you owe taxes

To clarify for yourself the question of your “purity” before the tax authority, you can choose one of the following methods:

• contact the Federal Tax Service according to your place of residence;
• create a personal account on the official tax website;
• The unified portal of public services also provides this information;
• For debtors who have been sued, information is contained on the bailiffs website.

Why is KBK needed?

This is a code; it encrypts all the information regarding not only the type of tax, but also where the tax should be transferred. Taxes, fines and even penalties have their own CBC in each region, and the slightest mistake in it can create, at least for an individual, unpleasant trips to the tax service. In the worst case, incorrectly reflecting the code may result in a penalty being charged.

For example, KBK 18210606043101000110 can only be used to pay tax on land located only on the border of a rural settlement. That is, to pay tax on land located on the border of an inter-settlement territory, this code cannot be used, since the amount sent using it will not reach the required tax amount. This means that an arrears will appear on the individual’s account, entailing the accrual of penalties.

According to the KBK code 18210606043101000110, an individual whose land is located within the borders of a rural settlement can make several types of payments. It is used to transfer tax amounts received as a result of accrued tax, calculations made, arrears and identified debts incurred as a result of the payment being paid.