KBK transport tax 2021 for organizations and individuals

Transport tax is a regional duty paid by individual entrepreneurs, companies and individuals who own vehicles of various types: water, air, automobile, motorcycles and other movable vehicles. Last year, when paying the fee in the payment receipt, citizens used the 2021 transport tax for individuals to indicate the type of payment, KBK; in 2019, new ones are used. Budget classification codes for individuals and individual entrepreneurs are the same, but for companies they use different numbers that determine the type of collection.

A little about transport tax

It should be understood that transport tax refers to regional taxes, and therefore the income from its payment is received by the subject of the Russian Federation in which it is paid. As already mentioned, transport tax is paid by both individuals and legal entities. However, there are some situations when this tax does not need to be paid. This applies, for example, to cars used by disabled people, rowing boats, and tractors. A more complete list can be found in the Tax Code of the Russian Federation.

Regional legislation may contain various benefits for the payment of transport tax. For example, pensioners and large families may sometimes be exempt from paying it. Instead of a waiver, a larger discount may also be provided.

KBK for individuals

All people who own vehicles must pay tax. Unlike companies that calculate it themselves, citizens are sent a notification from the tax service. If there was no notification, the individual should inform the tax authorities himself that he has a vehicle that needs to be taxed.

According to the law, citizens who own a car must make timely tax payments before the first of December of the coming year.

Penalties for transport tax of legal entities and citizens

So, in case of late payment, you will need to pay a penalty. It is important that if there is a delay, it is necessary to pay the tax as quickly as possible, because penalties will be charged for each day of delay in the amount of 1/300 of the current refinancing rate of the Bank of Russia. This means that, for example, if you are one day late with your payment, you will not suffer any major negative consequences. But if the delay is much more days, this may result in the need to pay a large sum of money.

Transport tax 2021 changes

KBC for insurance premiums for 2021

Check the BCC for insurance premiums with the tables below before sending the payment to the bank. Please note that there are no separate codes for additional pension contributions for old periods. Although the codes for other contributions are divided by year. The BCCs for these contributions are not divided into periods, since this is not necessary. All contributions for additional tariffs must be transferred to single codes.

BCC for insurance premiums for employees for 2021 (table)

KBC for insurance premiums for 2021 (table for individual entrepreneurs)

KBC for insurance premiums for 2021 (table) at additional rates

What is KBC?

Having dealt with the transport tax and the responsibility for its late payment, you should study the topic of the BCC, which must be indicated when paying penalties. KBK, or budget classification code, is intended for the preparation and execution of budgets, as well as reporting. With the help of the KBK, the purpose of those financial resources that are paid by tax entities is indicated.

A budget classification code is required when one of the parties to legal relations is the state or its authorized bodies. Thus, the payment of taxes and penalties is precisely such a case due to the public nature of such legal relations.

Procedure for filling out a transport tax return

BCC for VAT in 2021

A company that mistakenly indicated the KBK of another tax in its payment has the right to clarify the payment. This was officially confirmed by the Federal Tax Service. For example, a profit tax code was entered in the VAT payment slip. Because of this, a debt arose for VAT, and an overpayment arose for profits.

If you submit an application to clarify the payment, then the tax authorities must correct the BCC in the budget settlement card and reset the penalties to zero (clause 7 of Article 45 of the Tax Code of the Russian Federation). But in order not to create unnecessary problems for yourself, check the KBK of value added tax for 2021 in advance using our table.

KBC for VAT transfers in 2021

Penalties for transport tax: KBK 2018

So, we have come to the most important topic of this article: how to properly pay penalties if there was a delay in paying transport tax?

To pay penalties, you must fill out the payment order correctly. It is very important, in particular, to correctly fill out the KBK penalties for transport tax. Any mistake in even one figure can turn out badly for an organization or individual. This will be discussed in more detail below.

So, what budget classification codes are provided for transport tax?

BCC for other taxes, fees and obligatory payments for 2018

Below we present the BCC for all other taxes, fees, and obligatory payments. Check the codes on your payment slips with the tables to avoid errors.

KBK on UTII (single tax on imputed income) 2018

KBK for 2021 for individual entrepreneurs (patent)

BCC for Unified Agricultural Tax for 2021

KBK for water tax for 2021

BCC for land tax (table)

KBC for mineral extraction tax 2018

Payments for the use of subsoil (KBK 2018)

Payments for the use of natural resources - KBK for 2018

KBK for fees for the use of wildlife objects (2018)

BCC 2021 for fees for the use of aquatic biological resources

KBK 2021 for trading fee

KBK 2021: tax on gambling business

State duty: BCC for 2021 (table)

Income from the provision of paid services and compensation of state costs: KBK 2018

KBC 2021: fines, sanctions, damages

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What are the consequences of filling out the CBC incorrectly?

As mentioned above, it is necessary to carefully check each figure when filling out the KBK. However, it happens that a mistake is still made, which is noticed only later. What to do in such a situation?

An error in filling out a payment order is not critical in a situation where it did not result in non-transfer of tax to the treasury. In this case, all you need to do is write a statement in which you need to point out this very mistake. At the same time, it must be accompanied by evidence of the error - a copy of the payment order with an incorrect indication of the KBK.

But how can you understand whether such an error was the reason for not transferring penalties on transport tax for individuals and organizations? Here it should be said that judicial practice proceeds from the following position: if an error is made in indicating the BCC, this in itself does not lead to non-payment of tax. Thus, there is no need to worry about this.

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Decoding the code

Since the administrator of these payments is the Federal Tax Service, the codes always begin with the numbers 182. Further they contain the following information:

• 1 - tax nature of budget income;
• 06 - object of taxation (property);
• 04011 — appointment (for transport);
• 02 — budget level (subject of the Russian Federation);
• the next four digits are the subtype of income (tax, penalties, fine or interest);
• 110 - tax income in accordance with the Tax Code of the Russian Federation.

In this case, you should not confuse the administrator and the recipient who appears in the payment document. We are talking about the Federal Treasury Department. The Federal Tax Service is given in parentheses, for example: “UFK for the city of St. Petersburg (INFS of Russia for the city of St. Petersburg).

Common Questions

Question 1: How to prepare documents that certify that a car has been stolen. How to calculate the tax on a car while it is on the wanted list?

Guided by the norms established by Art. 28 of the Tax Code, the company will need to obtain a certificate from the relevant authorities containing information about the date and place of the theft and identification data of the vehicle. You can contact the investigative authorities for it. Next, transfer information about the theft to the traffic police and tax officials.

The date of the theft will serve as the starting point for suspending the accrual of transport tax. Its calculation should be stopped in the month following the month the vehicle was stolen (clause 7, clause 2, article 358 of the Tax Code). The basis will be the same certificate from the internal affairs bodies, which indicates the month of the theft.

Who pays vehicle tax?

The discussed deduction for transport to the country's treasury is required to be paid by representatives who own transport vehicles that have undergone the registration procedure in accordance with legislative norms, in addition, recognized as objects subject to taxes, presented in a specialized list.

In addition, transport tax must also be paid to those persons who received a car or other means of transportation in accordance with a power of attorney issued to them, the date of issue of which was any day before the 29th day of July.

Note! The Civil Code of the Russian Federation clearly states that a power of attorney for a vehicle is valid for no more than three years, after which it requires renewal. It turns out that when the indicated 36 months after its registration have passed, even if the power of attorney was issued before the date indicated above, the obligation to pay the tax falls on the shoulders of the actual owner of the transport, that is, the owner indicated in the documents.

Article 186 of the Civil Code of the Russian Federation, establishing the validity period of the power of attorney

The collection of data on holders of mobility devices is sent to the Federal Tax System by transport registration authorities.

Video - Transport tax 2021

What to do if the code is incorrect

When paying tax, it is very important to indicate the correct BCC. If the code is specified incorrectly, then two scenarios are possible:

• the funds will still go to the state budget;
• payment will not go to the state budget.

How to calculate transport tax, details in this video:

The first situation is possible when an error was made in the KBK, but the number entered by the payer still corresponds to the code that is relevant for another payment to the state budget.

If the code entered by the payer is not relevant for any payment, then the funds will not go to the state budget at all.

In the first situation, the tax service will most likely oblige you to pay a fine for inattention. However, if the payer does not want to pay the fine, then it is possible to challenge it in court, appealing to the actual receipt of funds into the budget.

Is it possible to find out a fine by car number, how to do this is described here.

However, paying a fine will be much easier than dealing with government officials in court.

If the funds do not reach the state budget at all, then the only way out of the situation will be to pay the tax again. Here it is very important to detect the error in time, since if funds are not received into the budget on time, the payer may also be punished with a fine, which will be impossible to challenge.

Budget classification codes must be indicated in the payment details when paying any contributions to the budget of the Russian Federation.

At the same time, before making a payment, it is very important to check the relevance of the BCC, since they can be changed at any time.

Find and check KBK transport tax

Information about current BCCs for all types of payers is regularly updated. One of the regular sources is the website of the Federal Tax Service. Here you can also clarify other details of the recipient, i.e. who do we pay:

• Full name of the recipient;
• TIN and checkpoint;
• Recipient's bank and current account;
• Address of the Federal Tax Service.

Also, using the service, select the necessary data on OKTMO, the payment period, clarify the encoding of the payment status and the payer himself. The generated payment document is available for saving in a convenient format, printing or instant payment (for individuals).

If the taxpayer has a personal account on the Federal Tax Service server, then all payment requirements have already been generated by tax officials, the amount of tax or arrears is visible, as well as sanctions in the form of penalties in case of failure to meet payment deadlines.

You can also track changes to outdated or inactive BCCs in the tax reference book. The error-free preparation of payment documents allows you to quickly transfer funds to the budget, where employees will identify the payment, credit it to the payer’s personal account, and the arrears will be automatically repaid.