Payments for such impacts on the natural environment are budget payments established by Federal Law No. 7-FZ of January 10, 2002 “On Environmental Protection”. In the article we will tell you about the BSC for negative impacts on the environment, and consider common codes.
Payment must be made for the following types of negative impacts:
- Air pollution from stationary objects;
- Pollution of water bodies;
- Storage and/or disposal of production and consumption waste.
Payment for negative impact on the environment must be transferred to the appropriate budget according to the budget classification of the Russian Federation.
Types of negative impacts
The work of enterprises affects the atmosphere in different ways: some enterprises pollute water resources, others pollute the air. In addition to pollution, the atmosphere, soil and water are adversely affected by the disposal of industrial waste. Thus, according to Decree of the Government of the Russian Federation No. 255 of 03/03/2017 (as amended on 06/29/2018), companies pay this duty for:
- discharge of substances that negatively affect the atmosphere into the air;
- release of various substances into water resources;
- distribution and storage of waste from the manufacture and use of products.
Oil and gas producing organizations also pay the tax.
Rosprirodnadzor
No. 7-FZ “On Environmental Protection”. The procedure for submitting a declaration on payment for a negative impact on the environment, the form of a declaration on payment for a negative impact on the environment were approved by Order of the Ministry of Natural Resources of Russia dated 01/09/2021 No. 3 “On approval of the Procedure for submitting a declaration on payment for the negative impact on the environment and its forms" (hereinafter referred to as Procedure No. 3). In accordance with the requirements of Procedure No. 3, the Declaration of Fee is generated by persons obligated to pay a fee using electronic services. The Declaration of Fee is submitted by persons obligated to pay a fee , through information and telecommunication networks, including the Internet, in the form of an electronic document signed with an electronic signature in accordance with the requirements of the Federal Law of April 6, 2011 No. 63-FZ “On Electronic Signatures”, formed by using electronic
KBC when paying a fee for waste disposal
To pay the duty for the distribution of garbage and waste on land, codes are used, the profit sub-item of which is numbered 010 in the BCC. Payments for waste disposal also vary: distribution of waste from the manufacture and use of products, simply from manufacturing, for the disposal of municipal solid waste. Each element is numbered with a corresponding number: 40, 41, 42.
| Payment | KBK |
| Disposal of production and consumption waste | 048 1 1200 120 |
| Disposal of production waste | 048 1 1200 120 |
| Disposal of municipal solid waste | 048 1 1200 120 |
New KBK for 2021
You can find the KBK for 2021 and 2021 in separate materials.
From 01/01/2020, Order of the Ministry of Finance dated 07/01/2013 No. 65n, which approved the budget classification codes, loses force (Part 1 of the Letter of the Ministry of Finance dated 08/10/2018 N 02-05-11/56735). And in its place, the financial department has already issued a new KBK document (Order of the Ministry of Finance dated 06/08/2018 N 132n (hereinafter referred to as Order No. 132n)).
BCC changes in 2021
Despite the fact that the BCC 2020 was approved by a new document, the BCC for basic taxes and contributions remained unchanged, that is, the same as in 2021. In this regard, there is simply no point in listing the BCC changes in 2020 in a comparative table. But in the tables below you will find the BCCs that will be in effect in 2020.
KBK-2019
KBK for paying taxes for organizations and individual entrepreneurs on OSN
| Name of tax, fee, payment | KBK |
| Corporate income tax (except for corporate tax), including: | |
| 182 1 0100 110 |
| 182 1 0100 110 |
| VAT | 182 1 0300 110 |
| Property tax: | |
| 182 1 0600 110 |
| 182 1 0600 110 |
| Personal income tax (individual entrepreneur “for yourself”) | 182 1 0100 110 |
KBK for paying taxes for organizations and individual entrepreneurs in special modes
| Name of tax, fee, payment | KBK |
| Tax under the simplified tax system, when the object of taxation is applied: | |
| 182 1 0500 110 |
| 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| Unified agricultural tax | 182 1 0500 110 |
KBC for insurance premiums
| Type of insurance premium | KBK |
| Insurance premiums for OPS | 182 1 0210 160 |
| Insurance premiums for VNiM | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance | 182 1 0213 160 |
| Insurance premiums for compulsory health insurance in a fixed amount (including 1% contributions) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount | 182 1 0213 160 |
| Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
| 182 1 0210 160 |
| 182 1 0220 160 |
| 182 1 0210 160 |
| 182 1 0220 160 |
| Insurance premiums for injuries | 393 1 0200 160 |
KBK for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK |
| Personal income tax on income the source of which is a tax agent | 182 1 0100 110 |
| VAT (as tax agent) | 182 1 0300 110 |
| VAT on imports from Belarus and Kazakhstan | 182 1 0400 110 |
| Income tax on dividend payments: | |
| 182 1 0100 110 |
| 182 1 0100 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 0100 110 |
| Income tax on income from state and municipal securities | 182 1 0100 110 |
| Income tax on dividends received from foreign organizations | 182 1 0100 110 |
| Transport tax | 182 1 0600 110 |
| Land tax | 182 1 06 0603х хх 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| 182 1 0700 110 |
| 182 1 0700 110 |
| Water tax | 182 1 0700 110 |
| Payment for negative impact on the environment | 048 1 12 010x0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| 182 1 1200 120 |
| 182 1 1200 120 |
| MET | 182 1 07 010хх 01 1000 110 where хх depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 0100 110 |
KBC for payment of penalties
As a general rule, when paying penalties in the 14th-17th categories, the value is “2100”. However, there is an exception to this rule:
| Type of insurance premium | KBK |
| Insurance premiums for OPS | 182 1 0210 160 |
| Insurance premiums for VNiM | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance | 182 1 0213 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves (including 1% contributions) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves | 182 1 0213 160 |
| Additional insurance contributions to compulsory pension insurance for employees* who work in conditions entitling them to early retirement, including: | |
| 182 1 0210 160 |
* In 2021, there were 4 BCCs for paying penalties on additional contributions for periods starting from 01/01/2017, now only two remain | 182 1 0210 160 |
KBC for payment of fines
When paying a fine, as a rule, the 14th-17th digits take the value “3000”. But here we should not forget about exceptional cases:
| Type of insurance premium | KBK |
| Insurance premiums for OPS | 182 1 0210 160 |
| Insurance premiums for VNiM | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance | 182 1 0213 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves (including 1% contributions) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves | 182 1 0213 160 |
| Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
| 182 1 0210 160 |
| 182 1 0210 160 |
New KBK from 2021: latest news
Currently, a document amending Order No. 132n (Order of the Ministry of Finance dated November 30, 2018 No. 245n) is being registered with the Ministry of Justice. When this document comes into force, the list of KBK will be replenished with new codes. Moreover, these new codes concern mainly ordinary individuals.
New BCCs for 2021 for individuals
The amendment order will introduce, in particular, BCC for payment of:
- tax on professional income (this tax must be paid by self-employed citizens) - 182 1 0500 110;
- single tax payment of an individual - 182 1 0600 110.
Sources: https://nalog-nalog.ru/ekologicheskij_nalog/kbk_na_negativnoe_vozdejstvie_na_okruzhayuwuyu_sredu/ https://znaybiz.ru/ecology/nalogi-i-sbory/kbk-dlya-platy-za-nvos.html https://online-buhuchet .ru/kbk-na-negativnoe-vozdejstvie-na-okruzhayushhuyu-sredu/ https://eco-cntr.ru/blog/novosti/primenyat-li-novye-kbk-po-oplate-za-nvos-ili-net https://xn--80ajpfhbgomfh1b.xn--p1ai/blog/othody/kbk-nvos-za-2016-osobennosti-platy-i-oblast-primeneniya/ https://glavkniga.ru/situations/k509353 https:/ /studme.org/1259060518765/ekologiya/plata_negativnoe_vozdeystvie_okruzhayuschuyu_sredu
KBK when paying tax for environmental pollution
By polluting the air, companies and individual entrepreneurs pay money to the budget of Rosprirodnadzor according to classification codes, in which the profit sub-item is numbered 010, and the element is numbered 10, 30, 70.
| Payment | KBK |
| Emissions of pollutants into the atmospheric air by stationary objects | 048 1 1200 120 |
| Releases of pollutants into water bodies | 048 1 1200 120 |
| Emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas | 048 1 1200 120 |
Results
Russian companies that, due to their business activities, cause harm to the environment, are obliged to transfer compensation to the state.
In payment orders through which these payments are transferred to the budget of the Russian Federation, the correct BCC should be indicated. Traditionally, lists of them that payers need to track are published by Rosprirodnadzor. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
KBK when paying an environmental fee
In addition to paying funds for the distribution and release of pollutants into the atmosphere, companies pay an environmental fee to Rosprirodnadzor. The subarticle of the classification code for this tax also differs from the previous ones and is numbered 080. In the KBK environmental tax for 2021, the element reflects a different number - 10.
To deposit funds for state environmental fees, only one payment type encryption is used: 04811208010010000120.
In addition to the fact that companies contribute money in the form of pollution duties, the Ministry of Finance also implies codes that classify income into the budget, which systematize the payment of fines for late payment of fees. Budget classification codes for fines are displayed in Order of the Ministry of Finance of Russia No. 132n dated June 8, 2018 (as amended on November 30, 2018).
KBK NVOS for 2021: board features and scope
Payment for negative impact on the natural environment refers to payments to the state budget. Therefore, as in the case of other similar taxes, fees, deductions, payments for NVOS are assigned the appropriate BCC. This concept refers to the so-called budget classification code. This is a digital specially developed code that is used for accounting and subsequent grouping of various funds received by the state budget of the Russian Federation.
What does KBK NVOS mean and decoding of its components
The introduction of the BCC for NVOS, as well as other budget classification codes, was carried out by Order of the Ministry of Finance of the Russian Federation No. 54n, dated July 1, 2013. This document described the basic principles and rules for using budget codes, as well as the principle of their formation. But to include it in specific payment or reporting documents of a particular year, it is necessary to find updated information. For payment for the NVOS, the BCCs are contained in the Order of Rosprirodnadzor, published annually.
As noted above, budget classification codes are necessary both for making payments to the budget required by law and for filling out the required reporting. This applies to environmental payments and documentation in the same way as to all other budget payments.
KBK NVOS is a sequence of 20 numbers, divided into several groups arranged in a certain order. Each of them carries some information about the payment. The decoding of the next KBK NVOS 2021 048 1 1200 120 is as follows:
- 048 1 means payment to the state budget under tax and non-tax revenues;
- 12 shows that we are talking about payments for the use of natural resources;
- 01010 allows funds to be attributed to the payment of polluting emissions into the atmosphere;
- 01 and the last three digits 120 mean that the payment under this BCC is made for the NVOS;
- the four digits between them can have one of four options: 1000 – if we are talking about a regular board;
- 2100 – in case of payment of accrued penalties;
- 3000 – when transferring the fine imposed in accordance with the decisions;
- 0000 – used for reporting.
Any KBK NVOS can be deciphered in a similar way, naturally, taking into account annual changes in specific figures. The payer of environmental fees does not need to worry about understanding where a specific figure comes from. It is quite enough to simply fill out the necessary payment and reporting documents correctly.
KBC fees for NVOS 2021
Every year, Rosprirodnadzor issues, based on a common Order of the Ministry of Finance, budget classification codes for environmental payments that will be applied in the next calendar period. The BCC of fees for NVOS in 2021 was contained in Order of the Ministry of Finance of the Russian Federation No. 190 dated December 1, 2015 and had the following form.
048 1 1200 120
Denotes payments to the state budget provided for the use of natural resources
048 1 1200 120
The BCC is used for payments for the tax assessment in 2021 and for the preparation of corresponding reports.
048 1 1200 120
This BCC is used when drawing up payment orders when paying the NVOS for emissions of stationary objects (the previously existing NVOS for mobile objects has been canceled since 2015 after appropriate changes were made to the current legislation)
048 1 1200 120
KBK is used to designate the fee for the NVOS for enterprises whose activities are related to harmful effluents into various water bodies
048 1 1200 120
The BCC should be included in payment documents when paying the NVOS, when the environmental management organization disposes of waste generated in the process of its activities
048 1 1200 120
Special KBK for enterprises that pay NVOS when burning associated gas in special installations
The corresponding Order of Rosprirodnadzor with the KBK of payment for the NVOS for 2017 No. AS-06-01-36/6155 was issued on 04/11/2016. They have almost the same appearance as the ones above.
The importance of correct application of the statutory BCC for NVOS is obvious. If this parameter is incorrectly specified, it is quite possible that problems will arise with government agencies, including the accrual of penalties or fines. Therefore, it is much more correct and easier to immediately fill out both reporting and various payment documents related to the transfer of funds to the budget, correctly and in accordance with existing requirements.
Using KBK for NVOS
The KBK system for payments to the budget, including for NVOS, is used to classify and account for funds received from taxes, fees and similar payments. Current domestic legislation requires payers to competently fill out both payment documents and reports submitted to various government agencies. One of these requirements is to indicate the correct budget classification code.
Online magazine for accountants
The new codes are intended for electronic cigarettes, nicotine-containing liquids, and heating tobacco (Order of the Ministry of Finance dated June 6, 2017 No. 84n).
- New BCC 2021 for excise taxes Tax Penalty Fine Electronic nicotine delivery systems produced in the Russian Federation 182 1 0300 110 1 03 02360 01 2100 110 1 0300 110 Nicotine-containing liquids produced in the Russian Federation 182 1 0300 110 1 0300 110 1 0300 110 Tobacco products intended for consumption by heating, produced in the Russian Federation 182 1 03 02380 01 0000 110 1 0300 110 1 0300 110
All KBK (budget classification codes) 2021 Download all KBK relevant in 2021 in PDF format Below are the current KBK for insurance premiums that will be valid in 2021. You can view them on the website or download them in PDF format.
Rosprirodnadzor
Moscow, st.
B. Gruzinskaya, 4/6 cor. A; BCode according to OKPO00083428Chief manager048OKTMO45380000INN7703381225KPP770301001OGRN1047703033300OKOPF81OKVED75.11Name of recipient Interregional operational UFK (Fe Federal Service for Supervision in the Sphere of Natural Resources, l/s 04951000480) Personal account number 04951000480 Treasury Interregional operational UFK Current account number 40101810500000001901 Organization Bank Operations Department of the Bank of Russia Moscow 701BIK044501002Files: AttachmentSize159 KB28 KB33.5 KB31 KB34 KB34 KB34 KB34 KB36.5 KB34 KB34 KB31 KB56.5 KB28.5 KB30.5 KB10.75 KB
BCC for land tax in 2021 for legal entities
Land tax is local in nature and is put into effect by legislative acts at the municipal level (clause 1 of Article 387 of the Tax Code of the Russian Federation). Local authorities also have the right to independently set payment deadlines and current tax rates.
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At the same time, the decisions they make should not infringe on the position of land owners in comparison with the conditions established in the Tax Code of the Russian Federation. The effect of land tax in cities of federal significance is regulated by the Tax Code of the Russian Federation and the laws of these cities (Moscow, St. Petersburg, Sevastopol). The objects are plots of land that are located within the territories of municipalities and cities with federal status.
Cultural heritage objects withdrawn from circulation, included in forest or water funds, as well as lands included in the property of owners of apartment buildings are not subject to tax (clause
2 tbsp. 389 of the Tax Code of the Russian Federation). If the land is leased or under the right of free-term use, users of such territories are not recognized as payers (clause
2 tbsp. 388 Tax Code of the Russian Federation)
