KBK for payment of income tax credited to the budgets of constituent entities of the Russian Federation

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Organizations need to pay income tax on new BCCs. The Ministry of Finance has updated the budget classification codes dated 06/08/2020 No. 99n.

KBK - classification codes that organizations write in payment documents for the purpose of transferring funds to the budget. Payments first go to the treasury, and only then all funds are divided between the federal, regional and local budgets. In this article we will look at the differences between the new budget classification codes for income tax and the old ones and tell you how to use them.

KBK on income tax for legal entities in 2021 and 2021

In 2021, nothing has changed in the rules for paying income tax - the same distribution and rates:

• to the regional budget - 17% of the tax base;
• to the federal budget - 3% of the tax base.

For legal entities, changes in budget classification codes were minor, but they must be taken into account when filling out payrolls. They relate to the amount of taxes that are calculated on profits on marketable bonds and mortgage-backed bonds.

KBC for 2021

KBC for 2021

Results

KBK in terms of profit in 2020-2021 did not change. When transferring payments, you should pay attention to which budget the funds are credited to - each of them is characterized by the use of its own BCC. If the tax is not transferred on time, the payer will have to pay penalties and, possibly, fines, which also have their own BCC.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Finance of Russia dated November 29, 2019 No. 207n
• Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n

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Features of tax calculation and payment

The company received income. Subtracting expenses from it, we get profit, which is taxed. This tax will be called direct. All legal entities located in Russia - domestic and foreign - are required to pay it. Entrepreneurs working for OSNO must pay income tax.

Income tax does not apply to:

• entrepreneurs who are on the simplified tax system, UTII, patent and unified agricultural tax;
• persons who own a gambling business;
• participants of the Skolkovo center;
• organizers of the 2021 FIFA World Cup.

Payment by payment code is a convenient tool for making financial transactions

The use of unique identifiers in financial payment systems allows the payer to speed up the process of processing payment documents. Payment using the payment code for services, products, and contributions provides the ability to unambiguously identify the recipient, which eliminates the risk of errors.

When filling out forms and entering details during the online payment process, make sure that the code numbers are reproduced accurately.

Funds sent “to the wrong place” will be frozen until the circumstances are clarified or sent to the account of an organization that is not the recipient of the payment.

Payment of income tax in 2021 KBK

Payment is transferred within 28 days of the month following the reporting period. Advance payments must be made quarterly (for certain categories of Article 286 of the Tax Code of the Russian Federation) or monthly, despite the fact that the tax period is a year.

Tax payment codes: what to indicate?

Payment of tax contributions is carried out according to the prescribed schedule, writing in the “Code” field of the order unique identification numbers (UIN) - tax payment codes. They will be assigned by inspectors of the relevant service.

Indicating the code is mandatory only if it is assigned to the recipient of financial funds by the Federal Tax Service. If it is necessary to pay a penalty or a fine in the absence of a UIN, the value “0” must be entered in the appropriate column.

The “Code” field must be filled in, since otherwise the banking organization will not process the payment. If there is an error, the settlement transaction can be identified using other details.

KBK interest on income tax

If you need to pay a tax penalty, you must use your code, which is written in payment orders. To find out which profit tax penalty code to write in column 104 of the payroll, you need to replace provisions 14-17 in the code for the main payment.

For penalties, instead of 1000, the value 2100 is used. Codes for penalties are located depending on where they are transferred (budget level).

• federal budget - 182 1 0100 110;
• regional budget - 182 1 0100 110.

The penalty code for taxes to the federal budget in provisions 11-12 has the value 11, and to the regional budget this value is 12. If a shortage is detected in the treasury of the constituent entities of the Russian Federation, then the penalties are transferred using the BCC to the regional budget.

How to pay: fill out a payment order

To transfer a fiscal liability for NNGOs, you should adhere to the general rules for filling out payment documents. Let's determine the most important points, including the CBC:

1. Recipient of the tranche. In this field, it is not enough to indicate only the name of the Federal Tax Service. Fill out this detail in the following order: first write down the name of the territorial body of the Treasury, and only then, in parentheses, write down the name of the Federal Tax Service at the location of the taxpayer.
2. TIN and KPP of the recipient - indicate the codes that are assigned to the territorial inspection to which the payer NNGO is attached.
3. Payer status (cell 101) - enter the code “01”. The requisite indicates that the budget payment is made by a legal entity.
4. KBK (field 104) - fill in the code taking into account the category, purpose and budget level of the payment. For example, the KBK penalty for income tax to the federal budget for 2021 is “182 1 0100 110”.
5. If the tranche is credited to the state budget upon request or a tax audit report, you will have to fill in additional fields. Step-by-step instructions for filling out documents for payment of NNGOs are in a separate article “Sample payment order: income tax 2020”.

An example of how to pay penalties for the KBK income tax 2021, payment order, sample:

Errors in the KBK of income tax

When filling out field 104 of the payroll, organizations often confuse the codes. Due to errors in payments, money is sent to unknown payments. The inaccuracy can be corrected. To do this, you need to write an application to the tax office to clarify the payment.

The application can be submitted in free form. The most important thing is to remember to write the wrong payment details and provide the correct information.

Author of the article: Alexandra Averyanova

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Payment purpose code: function

Payment purpose code is a unique number that allows you to identify a financial transaction. Coding makes it easy to analyze cash flows when preparing tax documentation. Identifiers are used for the following purposes:

• forecasting macroeconomic indicators;
• assessment of inflation processes;
• study of the state of the state's financial system.

The time frame for collecting information data when using payment assignment codes can be significantly reduced.

When filling out payment documents, indicate the transaction code according to the accepted template.

What type of income codes should I indicate?

When making payments to individuals, payment documents must include one of three codes: “1”, “2” or “3”. This concerns types of income from Art. 99 and 101 of Federal Law No. 229-FZ of October 2, 2007. For other payments there will be no code.

Code 1 is entered when transferring income for which there are restrictions on the amount of deductions - no more than 50%, and in some cases no more than 70% (Article 99 No. 229-FZ) , for example:

• advance and salary;
• bonuses;
• material assistance;
• sick leave for injury and illness;
• vacation pay and vacation compensation;
• payments under a gift agreement;
• average earnings during a business trip;
• payment for work (services) under GPC agreements, including individual entrepreneurs and self-employed;
• dividends to members of the organization, etc.

Code 2 is used for payments from which debts cannot be withheld (Article 101 No. 229-FZ, except for income from clauses 1 and 4) , for example:

• travel allowances (including daily allowances established by local regulations);
• maternity benefits;
• alimony;
• compensation for the use of the employee’s personal property;
• lump sum benefit for the birth of a child;
• compensation when moving to another location for work;
• child care allowance, etc.

Code 3 is used for payments specified in clauses 1 and 4 of Art. 101 No. 229-FZ :

• compensation for harm to health;
• compensation to victims due to radiation or man-made disasters.

The income code is not included in the payment order if, for example, accountable money is transferred to an individual, returned or issued a loan, and also when an individual entrepreneur transfers his funds from a current account to a personal one.

Currency payment code: when to indicate?

When carrying out financial transactions with currency, you must indicate the currency payment code. The ID is used when making transactions:

• prepayment for goods;
• payment for delivered products;
• purchase/sale of foreign banknotes;
• loans;
• issuing loans;
• purchase/sale of real estate.

Identifier format: {VO}. The codes are static. They are determined by the Central Bank.code>

The use of numbers provides the ability to control cash flows at all levels of the financial system and simplifies the procedure for paying contributions of various types for taxpayers.

Difficulties in transferring

Failure to fulfill transfer obligations for any reason will be the basis for the accrual of penalties. If an error is made in the KBK, the money does not disappear, it goes into the category of unexplained payments in the Treasury. If a code for another payment is specified, an overpayment will be generated for it. When reconciling with the tax office, this can be easily detected. To transfer funds using the required details, you must submit a corresponding application to the Federal Tax Service.

Usually, when an error is corrected, the tax office immediately cancels the penalty, because the funds were transferred to the Treasury, that is, to the budget, and the obligation was fulfilled; the date of transfer does not change. If the tax office continues to demand payment of penalties, its decision can be appealed to the court. Practice shows that this is an effective method.

What are income type codes for?

Additional details in the payment order were needed to indicate to the bank the income from which it is impossible to fully or partially withhold amounts under writs of execution.

The fact is that debt collection documents can be sent not only to the debtor’s place of work, but also to the bank where he has an account. Banks experienced incorrect debits of money because the payments did not contain information about what type of income their client received. Debt on loans or fines could be written off, for example, from child benefits or alimony.

As of June 1, 2020, such situations should no longer exist. Now individual entrepreneurs and legal entities must put special codes in all payments for the transfer of money to employees, executors under GPC agreements and other payments in favor of individuals (directive of the Central Bank of the Russian Federation No. 5286-U dated October 14, 2021).

Payers

According to Art. 246 of the Tax Code of the Russian Federation, taxpayers in this case are Russian and foreign organizations, provided that they carry out business activities through representative offices opened on the territory of the Russian Federation.

However, legal entities that have switched to simplified regimes (USN, UTII, Unified Agricultural Tax) are exempt from this duty. This is the meaning of the simplified system: only one, single fee is paid.

If the main regime is combined with UTII, the tax is paid on the amount of profit received on OSNO.

In Art. 246 and 246.1 of the Tax Code of the Russian Federation indicate other persons exempt from this fee, but they are limited to participation in special projects (Skolkovo).