BCC for land tax in 2021 - 2021 (penalties)

A professional accountant must know the new KBK for 2015 in order to do their job efficiently. If you do not take into account the changes, then errors will be made in the documentation and you will not be able to submit reports.

In the new period, the requirements for maintaining official documentation have become a little stricter, so the work may seem more complex and time-consuming, but if you arm yourself with knowledge, the task will be easy to cope with. You just need to familiarize yourself with the KBK taxes for 2015 and remember the basic information.

PFR KBK for 2015

In pension insurance, as in other areas of government activity, new classification codes for budget revenues are used. The main changes to the cbc in 2015 according to the Pension Fund of Russia:

• — 39210202031060000160 – insurance contributions of compulsory pension insurance, which are transferred to the Pension Fund for payment of the insurance part of the pension in the period from 2002 to 2009;
• — 39210202032060000160 – insurance contributions for compulsory pension insurance, which are credited to the Pension Fund for payment of the funded part of the pension, in the period from 2002 to 2009;
• — 39210202100060000160 – insurance contributions for compulsory pension insurance in the amount determined in accordance with the cost of the insurance year, which are credited to the Pension Fund for the payment of labor pension (insurance part) for the billing period that expired before 2013;
• — 39210202110060000160 – insurance contributions for compulsory pension insurance, the amount of which is determined by the cost of the insurance year, credited to the Pension Fund for the payment of labor pension (funded part) for the billing period that expired before 2013;
• — 39210202131060000160 – insurance premiums in the form of an additional tariff for persons employed in certain types of work in accordance with clause 1 of Art. 27 Federal Law “On Labor Pensions of the Russian Federation”, which are credited to the Pension Fund budget for the payment of labor pensions (insurance part);
• — 39210202132060000160 – insurance premiums in the form of an additional tariff for persons engaged in certain types of work, in accordance with clause 2-18 of Art. 27 of the same law, which are credited to the Pension Fund budget for the payment of the labor pension of the insurance part);
• — 39210202140060000160 – insurance contributions for compulsory pension insurance (fixed amount), which are credited to the Pension Fund for the payment of labor pensions (insurance part);
• — 39210202150060000160 – insurance contributions for compulsory pension insurance (fixed amount) which are credited to the Pension Fund for the payment of labor pension (funded part).

KBK for land tax 2017 for legal entities

This indicator allows you to distribute tax payments received to the treasury in accordance with established requirements. If the BCC is reflected incorrectly, the payment may fall into the “unclarified” category and there will be a delay in paying this tax.

The BCC for land tax for 2021 remained unchanged. Accordingly, the values ​​that were used in 2021 are still relevant today. In order to determine which BCC of land tax should be indicated in the payment order for transfer to the budget, it is necessary to start from the location of the land plot. For example, for Russian cities (except for federal cities), when making a tax payment, KBK 182 1 0600 110 (land tax) is used, and in cities such as Moscow, St. Petersburg and Sevastopol, code 182 1 0600 110 is used. Full list The land tax applied by the KBK in 2021 can be found here.

Thus, when filling out a payment form, legal entities need to determine the location of the site, the type of payment being transferred, and then, based on the information received, select the appropriate code from the list.

Please note that, as in cases with codes for other payments, the BCC of land tax changes depending on whether the tax payment itself is transferred to the treasury or penalties and fines associated with violation of obligations by the taxpayer.

KBK personal income tax for 2015

There have also been changes in accounting for personal income taxes. New tax code for 2015:

• — 18210102010011000110 – personal income tax on income the source of which was a tax agent (exception – income under Articles 227, 227.1, 228 of the Tax Code of the Russian Federation);
• — 18210102010012000110 – penalties and interest on personal income tax on income the source of which was the tax agent;
• — 18210102010013000110 – personal income tax fines on income the source of which was a tax agent;
• — 18210102020011000110 – personal income tax on income received in the process of individual entrepreneurial activity, notarial practice, legal practice (in accordance with Article 227 of the Tax Code of the Russian Federation);
• — 18210102020012000110 – penalties and interest with personal income tax on income received from business, notary and lawyer activities;
• — 18210102020013000110 – personal income tax fines on income when carrying out business, notary and lawyer activities;
• — 18210102030011000110 – personal income tax on income received by individuals (according to Article 228 of the Tax Code of the Russian Federation);
• — 18210102030012000110 – penalties and interest on personal income tax on the income of individuals;
• — 18210102030013000110 – personal income tax fines on the income of individuals;
• — 18210102040011000110 – personal income tax in the form of advance fixed payments on the income of individuals of foreign citizens carrying out labor activities under a contract of employment with individuals (according to Article 227.1 of the Tax Code of the Russian Federation);
• — 18210102040012000110 – penalties and interest on personal income tax in the form of advance fixed payments on the income of individuals of foreign citizens carrying out labor activities under a contract of employment with individuals;
• — 18210102040013000110 – personal income tax fines in the form of advance fixed payments on the income of individuals of foreign citizens carrying out labor activities under a contract of employment with individuals.

Results

Like any tax payment, land tax is characterized by its BCC.
Moreover, several of their meanings are used depending on the belonging of the land plot to a certain type of territory. A similar connection arises with penalties for this tax, the need for payments for which arises for all taxpayers (both legal entities and individuals) who have violated the established deadline for paying the tax. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

KBK FSS for 2015

New budget classification code for the social insurance fund:

• — 39310202050071000160 – insurance premiums for OSSNSPZ;
• — 39310202050072000160 – penalty for insurance premiums for OSSNSPZ;
• — 39310202050073000160 – fines from insurance premiums for OSSNSPZ;
• — 39310202090071000160 – insurance premiums for OSSSVNSM;
• — 39310202090072000160 – penalty for insurance premiums for OSSSVNSM;
• — 39310202090073000160 – fines from insurance premiums for OSSSVNSM;
• — 39311620020076000140 – fines for violation of the laws of the Russian Federation on state funds and compulsory social insurance.

KBK compulsory medical insurance for 2015

New compulsory medical insurance codes for 2015:

• — 39210202101081011160 – compulsory medical insurance contributions for the working population (for 2013);
• — 39210202101081012160 – compulsory medical insurance contributions for the working population, which were previously credited to the budget of territorial funds;
• — 39210202101082011160 – penalty on contributions to compulsory medical insurance of the working population for debt for 2012;
• — 39210202101082012160 – penalty on contributions to compulsory health insurance of the working population, credited to the budget of territorial funds;
• — 39210202101083011160 – fine for compulsory medical insurance contributions for 2012;
• — 39210202101083012160 — fines on contributions to compulsory medical insurance of the working population credited to the budget of territorial funds (for periods up to 01/01/2012).

KBK codes for 2015

Every accountant should have the new KBK table for 2015.
This will make it easier to remember all the numbers and not get confused by them. In addition, it is important to understand the structure of the codes themselves. The first 3 digits are the administrator code (manager of the corresponding budget). The fourth digit is the group indicator. Incomes occupy the 5th and 6th categories of the KBK. The next 7-11 numbers are articles and subarticles. In digits 12,13 the code of the element of your income assigned to the budget is hidden. Numbers from 14 to 17 are the income program code used for separate tax accounting (the tax, penalty or fine itself differs by code).

Digits 18-20 – transaction classification code. We must not forget that the BCC of expenses for 2013, as well as the BCC of income for 2013, have changed. Therefore, you need to be up to date in order to avoid errors in accounting and documentation.

KBK for payment of land tax fines for legal entities

For the code used when transferring fines for non-payment of land tax, the same search and formation rules apply as for the KBK when paying penalties.

The combination for replacing the register of numbers from 14 to 17 is represented by the number <3000>, and the KBK itself has the following digital series 18210606032043000110.

When transferring land tax, late payment penalties or fines for non-payment of contributions, use the following codes in 2021:

KBK for 2015 UTII

The BCC for tax on the imputed taxation system has not changed in any way. The main codes remain the same:

• — 18210502010021000110 – UTII for certain types of activities;
• — 18210502010022000110 – penalty and interest on UTII for certain types of activities;
• — 18210502010023000110 – fines on UTII for certain types of activities;
• — 18210502020021000110 – UTII for certain types of activities for the period up to January 1, 2011;
• — 18210502020022000110 – penalty and interest on UTII for certain types of activities for the period up to January 1, 2011;
• — 18210502020023000110 – fines on UTII for certain types of activities for the period up to January 1, 2011.

Legal entities as tax payers

Obligations to pay land tax exist not only for citizens, but also for legal entities that are recognized as owners of plots. At the same time, the use of preferential taxation systems does not relieve legal entities from the obligation to pay tax on land that belongs to them by right of ownership.

When you need to pay land tax, read the article “Land tax for the year - how to calculate and when to pay?”

Until 2021 (that is, up to 2021 inclusive), legal entities calculated the tax independently and submitted a declaration on it. The rules change for the 2021 tax year, and organizations will no longer have to do this. They, like individuals, will pay land tax based on notifications from the Federal Tax Service.

KBK land tax 2015

Budget classification codes for land tax for 2015 also underwent changes:

• — 18210606011031000110 – land tax on objects located in intra-city municipalities of federal cities (Moscow, St. Petersburg), levied according to pp. 1 clause 1 art. 394 Tax Code of the Russian Federation;
• — 18210606011013200110 – penalty and interest on land tax on properties located in intra-city municipalities of federal cities (Moscow, St. Petersburg), charged according to pp. 1 clause 1 art. 394 Tax Code of the Russian Federation;
• — 18210606011033000110 – fines for land tax on objects located in intra-city municipalities of cities of federal significance (Moscow, St. Petersburg), collected according to paragraphs. 1 clause 1 art. 394 Tax Code of the Russian Federation;
• — 18210606012041000110 – land tax on objects located within the boundaries of urban districts, according to clause 1 clause 1. Art. 394 Tax Code of the Russian Federation;
• — 18210606012042000110 – penalty and interest on land tax on properties located within the boundaries of urban districts, according to clause 1 clause 1. Art. 394 Tax Code of the Russian Federation;
• — 18210606012043000110 – fines for land tax on objects located within the boundaries of urban districts, according to clause 1 clause 1. Art. 394 Tax Code of the Russian Federation;
• — 18210606013051000110 – land tax on objects located within the boundaries of intersettlement territories, according to clause 1, clause 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606013052000110 – penalty and interest on land tax on objects located within the boundaries of intersettlement territories, in accordance with clause 1, clause 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606013053000110 – fines for land tax on objects located within the boundaries of intersettlement territories, in accordance with clause 1, clause 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606013101000110 – land tax on objects located within the boundaries of settlements, in accordance with paragraph 1, paragraph 2 of Art. 394 Tax Code of the Russian Federation;
• — 18210606013102000110 – penalty and interest on land tax on objects located within the boundaries of settlements, in accordance with paragraph 1, paragraph 2 of Art. 394 Tax Code of the Russian Federation;
• — 18210606013103000110 – fines for land tax on objects located within the boundaries of settlements, in accordance with paragraph 1, paragraph 2 of Art. 394 Tax Code of the Russian Federation;
• — 18210606021031000110 – land tax on objects located within the boundaries of intra-city formations of settlements of federal significance (Moscow, St. Petersburg), according to clause 2 of clause 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606021032000110 – penalty and interest on land tax on objects located within the boundaries of intra-city formations of settlements of federal significance (Moscow, St. Petersburg), according to clause 2 of clause 1 of Art. 394 Tax Code of the Russian Federation;
• — 1821060602103300110 – fines for land tax on objects located within the boundaries of intra-city formations of settlements of federal significance (Moscow, St. Petersburg), according to paragraph 2 of paragraph 1 of Art. 394 Tax Code of the Russian Federation;
• - 18210606022041000110 - land tax on objects located within the boundaries of urban districts, according to paragraph 2, paragraph 1. Art. 394 Tax Code of the Russian Federation;
• — 18210606022042000110 – penalty and interest on land tax on properties located within the boundaries of urban districts, according to paragraph 2, paragraph 1. Art. 394 Tax Code of the Russian Federation;
• — 18210606022043000110 – land tax fines for objects located within the boundaries of urban districts, according to paragraph 2, paragraph 1. Art. 394 Tax Code of the Russian Federation;
• — 18210606023051000110 — land tax on objects located within the boundaries of intersettlement territories, according to clause 2, clause 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606023052000110 – penalty and interest on land tax on objects located within the boundaries of intersettlement territories, in accordance with paragraph 2, paragraph 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606023053000110 – fines for land tax on objects located within the boundaries of intersettlement territories, in accordance with paragraph 2 of paragraph 1 of Art. 394 Tax Code of the Russian Federation;
• — 18210606023101000110 — land tax on objects located within the boundaries of settlements, in accordance with paragraph 2, paragraph 2 of Art. 394 Tax Code of the Russian Federation;
• — 18210606023102000110 – penalty and interest on land tax on objects located within the boundaries of settlements, in accordance with clause 2, clause 2 of Art. 394 Tax Code of the Russian Federation;
• — 18210606023103000110 – fines for land tax on objects located within the boundaries of settlements, in accordance with paragraph 2, paragraph 2 of Art. 394 Tax Code of the Russian Federation.

What is KBK, its composition

KBK stands for "Budget Classification Code".
Essentially, this is a code that makes it possible to analyze the details of a payment received by the state treasury. Based on the numbers reflected in the BCC, you can determine the executor, destination, recipient of the payment and where the payment will go next. The state budget is not an account where all the money received is accumulated. Here the funds are immediately redistributed to the required recipients. Taxes are collected by budget codes, which gives the Federal Tax Service the opportunity to analyze in what amounts they are accumulated in a particular budget. The OKTMO code, in turn, makes it possible to judge the distribution of payments on a territorial basis.

Thus, the state constantly has the opportunity to monitor payments under budget items and draw up cost estimates.

KBK consists of 20 digits, the digits of which include 4 blocks:

• administrative,
• profitable,
• program,
• classifying.

Administrative block - here the initial 3 digits of the code reflect the payment addressee. Taxes correspond to a combination of numbers 182, and contributions to the Social Insurance Fund - 393.

The income block consists of 4 groups:

• symbol 4 of the KBK reflects the type of income (payment related to taxes has code 1, gratuitous funds - 2, payment from an entrepreneur - 3);
• signs 5 and 6 reflect the purpose of payment (taxes and income correspond to the number 01, property taxes - 06, state duties - 08, fees for the use of nature - 12, fines - 16);
• signs 7 and 8 reflect the income item, and from 9 to 11 - sub-items of income according to the Budget Code of the Russian Federation;
• signs 12 and 13 indicate the budget (local, federal, regional).

A program block consists of 4 characters. Taxes and fees are reflected in the number 1000, penalties - 2100, interest - 2200, penalties - 3000.

The classification section consists of 3 characters reflecting different types of economic activity: 110 - tax revenues, 160 - social contributions, 153 - tranches from international financial institutions.

Thus, knowing how to read the BCC, you can understand from whom, where and what budget payment was made.

KBK 39310202090071000160 for 2015

These are insurance contributions for compulsory social insurance in case of temporary disability, as well as in connection with maternity. Code 39310202090071000160 corresponds to the classification of codes for 2015, as well as classification codes for income to extra-budgetary funds. These are mandatory social insurance contributions. Consists of standard distribution sectors, including name and relationship to a specific budget level.

Without correct and timely accounting of all expenses and income, your income will decrease or simply not grow. “Book of income and expenses in 2013”: https://russtartups.ru/buhgalteriya-2/kniga-dohodov-i-rashodov-2013.html

KBK IFTS for 2015

The Federal Tax Service has identified the main BCCs that must be indicated when paying taxes in 2013:

• — 18210101011011000110 – income tax, which will be credited to the federal budget;
• — 18210101012021000110 — income tax, which will be credited to the budgets of the subjects;
• — 18210301000011000110 – VAT on goods and services sold in the country;
• — 18210401000011000110 — VAT on goods and services imported from other countries;
• — 18210102010011000110 – personal income tax on income from a tax agent;
• — 18210602010021000110 – property tax;
• — 18210604011021000110 – vehicle tax;
• — 18210501011011000110 – tax under the simplified tax system “income”;
• — 18210501021011000110 — tax under the simplified tax system “income reduced by expenses”;
• - 18210502010021000110 - UTII.