Directory of KBK budget classification codes for 2013
We present to your attention a directory of KBK budget classification codes for 2013, approved by order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n.
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Directory of KBK budget classification codes for 2013
| Payment Description | KBK for transfer of tax (fee, other obligatory payment) | KBK for transferring penalties for taxes (fees, other obligatory payments) | KBK for transferring a fine for a tax (fee, other obligatory payment) |
| VAT | |||
| VAT on goods (work, services) sold in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia) | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| Excise taxes | |||
| Excise taxes on ethyl alcohol from food raw materials (except for distillates of wine, grape, fruit, cognac, Calvados, whiskey), produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on alcohol-containing products produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on tobacco products produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on motor gasoline produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on straight-run gasoline produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced in Russia (in terms of repayment of debt from previous years accrued before January 1, 2003) | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on passenger cars and motorcycles produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on diesel fuel produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on beer produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, drinks made from beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials , and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold by producers, with the exception of sales to excise warehouses, in terms of amounts calculated for 2003 | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold by producers to excise warehouses in terms of amounts calculated for 2003 | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold from excise warehouses in terms of amounts calculated for 2003 | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Personal income tax | |||
| Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Personal income tax on income received by citizens registered as: – entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Personal income tax in the form of fixed advance payments on income received by non-residents employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax | |||
| Income tax credited to the federal budget | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Profit tax credited to the budgets of constituent entities of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax upon implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 and which do not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of constituent entities of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment, with the exception of income received in the form of dividends and interest on state and municipal securities | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Income tax on income received in the form of interest on state and municipal securities | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| Fee for the use of aquatic biological resources | |||
| Fee for the use of aquatic biological resources (excluding inland water bodies) | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Fee for the use of objects of aquatic biological resources (for inland water bodies) | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Fee for the use of fauna objects | |||
| Fee for the use of fauna objects | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Water tax | |||
| Water tax | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| MET | |||
| Oil | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Combustible natural gas from all types of hydrocarbon deposits | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Gas condensate from all types of hydrocarbon deposits | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Extraction tax for common minerals | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Tax on the extraction of other minerals (except for minerals in the form of natural diamonds) | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Tax on the extraction of mineral resources on the continental shelf of Russia, in the exclusive economic zone of the Russian Federation, when extracting mineral resources from the subsoil outside the territory of Russia | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Mining tax on natural diamonds | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Mineral extraction tax in the form of coal | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Unified agricultural tax | |||
| Unified agricultural tax | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Unified Agricultural Tax (for tax periods expired before January 1, 2011) | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Single tax with simplification | |||
| Single tax with simplified income | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Single tax with simplified income (for tax periods expired before January 1, 2011) | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Single tax simplified from the difference between income and expenses | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Single tax when simplified from the difference between income and expenses (for tax periods expired before January 1, 2011) | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Minimum tax for simplification | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Minimum tax for simplification (paid (collected) for tax periods expired before January 1, 2011) | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Tax levied in connection with the use of a patent, credited to the budgets of urban districts | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Tax levied in connection with the use of a patent, credited to the budgets of municipal districts | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| UTII | |||
| UTII | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| UTII (for tax periods expired before January 1, 2011) | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Transport tax | |||
| Transport tax for organizations | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Transport tax for individuals | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Gambling tax | |||
| Gambling tax | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Organizational property tax | |||
| Tax on property of organizations not included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Tax on property of organizations included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property tax for individuals | |||
| Property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property tax for individuals, levied at rates applicable to taxable objects located within the boundaries of urban districts | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property tax for individuals, levied at rates applied to taxable objects located within the boundaries of inter-settlement territories | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property tax | |||
| Real estate tax levied on real estate located within the boundaries of the cities of Veliky Novgorod and Tver | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax | |||
| Land tax levied at a rate of 0.3 percent and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 0.3 percent and applied to taxable objects located within the boundaries of urban districts | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 0.3 percent and applied to tax objects located within the boundaries of inter-settlement territories | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 0.3 percent and applied to taxable objects located within the boundaries of settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 1.5 percent and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 1.5 percent and applied to taxable objects located within the boundaries of urban districts | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 1.5 percent and applied to tax objects located within the boundaries of inter-settlement territories | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax levied at a rate of 1.5 percent and applied to taxable objects located within the boundaries of settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Land tax (for obligations arising before January 1, 2006), mobilized in the territories of intra-city municipalities of federal cities of Moscow and St. Petersburg | 182 1 0900 110 | 182 1 0900 110 | 182 1 0900 110 |
| Land tax (for obligations arising before January 1, 2006), mobilized in the territories of urban districts | 182 1 0900 110 | 182 1 0900 110 | 182 1 0900 110 |
| Land tax (for obligations arising before January 1, 2006), mobilized in inter-settlement territories | 182 1 0900 110 | 182 1 0900 110 | 182 1 0900 110 |
| Land tax (for obligations arising before January 1, 2006), mobilized in the territories of settlements | 182 1 0900 110 | 182 1 0900 110 | 182 1 0900 110 |
| Government duty | |||
| State duty on cases considered in arbitration courts | 182 1 0800 110 | — | — |
| State duty on cases considered by the Constitutional Court of the Russian Federation | 182 1 0800 110 | — | — |
| State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation | 182 1 0800 110 | — | — |
| State duty on cases considered in courts of general jurisdiction by magistrates (with the exception of the Supreme Court of the Russian Federation) | 182 1 0800 110 | — | — |
| State duty on cases considered by the Supreme Court of the Russian Federation | 182 1 0800 110 | — | — |
| State duty for state registration of: – organizations; – individuals as entrepreneurs; – changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions | 182 1 0800 110 | — | — |
| State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities | 182 1 0800 110 | — | — |
| State duty for carrying out actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | 182 1 0800 110 | — | — |
| Other state fees for state registration, as well as performance of other legally significant actions | 182 1 0839 110 | — | — |
| State fee for re-issuance of a certificate of registration with the tax authority | 182 1 0800 110 | — | — |
| Pension contributions | |||
| Insurance contributions for compulsory pension insurance, credited to the Pension Fund of the Russian Federation for payment of the insurance part of the labor pension | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance contributions for compulsory pension insurance, credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance contributions for compulsory pension insurance in the amount determined based on the cost of the insurance year, credited to the Pension Fund for payment of the insurance part of the labor pension (for billing periods expired before January 1, 2013) | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance contributions for compulsory pension insurance in the amount determined based on the cost of the insurance year, credited to the Pension Fund for the payment of the funded part of the labor pension (for billing periods expired before January 1, 2013) | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for payment of the insurance part of the labor pension | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of the funded part of the labor pension | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance premiums at an additional rate for insured persons employed in hazardous conditions (clause 1, clause 1, article 27 of the Federal Law “On Labor Pensions in the Russian Federation”), credited to the Pension Fund for payment of the insurance part of the labor pension | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Insurance premiums at an additional rate for insured persons engaged in heavy types of work (clauses 2-18, clause 1, article 27 of the Federal Law “On Labor Pensions in the Russian Federation”), credited to the Pension Fund for the payment of the insurance part of the labor pension | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Additional insurance contributions to the Pension Fund of the Russian Federation for the funded part of the labor pension, transferred by the employer from the employee’s income | 392 1 0200 160 | – | – |
| Additional insurance contributions to the Pension Fund of the Russian Federation for the funded part of the labor pension, paid by the employer in favor of the insured persons | 392 1 0200 160 | – | – |
| Contributions from organizations employing the labor of flight crew members of civil aviation aircraft, credited to the Pension Fund of the Russian Federation for the payment of additional payments to pensions | 392 1 0200 160 | 392 1 0200 160 | 392 1 0200 160 |
| Contributions to compulsory social insurance | |||
| Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases | 393 1 0200 160 | 393 1 0200 160 | 393 1 0200 160 |
| Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity | 393 1 0200 160 | 393 1 0200 160 | 393 1 0200 160 |
| Contributions for compulsory health insurance | |||
| Insurance premiums for compulsory health insurance of the working population, credited to the Federal Compulsory Medical Insurance Fund | 392 1 0211 160 | 392 1 0211 160 | 392 1 0211 160 |
| Insurance premiums for compulsory health insurance of the working population, previously enrolled in the TFOMS (for billing periods before 2012) | 392 1 0212 160 | 392 1 0212 160 | 392 1 0212 160 |
| Payments for subsoil use | |||
| Regular payments for the use of subsoil for the use of subsoil (rentals) on the territory of the Russian Federation | 182 1 1200 120 | 182 1 1200 120 | 182 1 1200 120 |
| Regular payments for the use of subsoil (rentals) for the use of subsoil on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 1200 120 | 182 1 1200 120 | 182 1 1200 120 |
| Payments for the use of natural resources | |||
| Payment Description | KBK for payment transfer | ||
| Payment for negative impact on the environment Payment for emissions of pollutants into the air by stationary facilities | 048 1 1200 120 | ||
| Payment for emissions of pollutants into the atmospheric air by mobile objects | 048 1 1200 120 | ||
| Payment for emissions of pollutants into water bodies | 048 1 1200 120 | ||
| Payment for disposal of production and consumption waste | 048 1 1200 120 | ||
| Payment for other types of negative impact on the environment | 048 1 1200 120 | ||
| Payment for the use of aquatic biological resources under intergovernmental agreements | 076 1 1200 120 | ||
| Payment for the use of federally owned water bodies | 052 1 1200 120 | ||
| Income in the form of payment for the provision of a fishing area, received from the winner of the competition for the right to conclude an agreement on the provision of a fishing area | 076 1 1200 120 | ||
| Income received from the sale at auction of the right to conclude an agreement on fixing shares of quotas for the production (catch) of aquatic biological resources or an agreement for the use of aquatic biological resources that are in federal ownership | 076 1 1200 120 | ||
| Income from the provision of paid services and compensation of state costs | |||
| Payment Description | KBK for payment transfer | ||
| Fee for providing information contained in the Unified State Register of Taxpayers | 182 1 1300 130 | ||
| Fee for providing information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs | 182 1 1300 130 | ||
| Fee for providing information from the register of disqualified persons | 182 1 1300 130 | ||
| Fines, sanctions, payments for damages | |||
| Monetary penalties (fines) for violation of legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, art. 119.1, paragraphs 1 and 2 of Art. 120, art. 125, 126, 128, 129, 129.1, art. 129.4, 132, 133, 134, 135, 135.1 and 135.2, as well as fines, the collection of which is carried out on the basis of the previously valid Art. 117 NKRF | 182 1 1600 140 | ||
| Monetary penalties (fines) for violation of legislation on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | 182 1 1600 140 | ||
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | 182 1 1600 140 | ||
| Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards | 182 1 1600 140 | ||
| Monetary penalties (fines) for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | 182 1 1600 140 | ||
For information:
Directory of KBK budget classification codes for 2012, taking into account the changes that the Ministry of Finance of Russia reported in letter dated 10/06/2011 No. 02-04-09/4467
Personal income tax payment 2021
Below is a possible example of a personal income tax payment in 2021:
KBC for all taxes and contributions in 2021 is in the Consultant+ system
Full and free access to the system for 2 days.
Read also
26.12.2019
Transfer deadlines
As a general rule, personal income tax is paid no later than the day following the date of transfer of wages to employees. For example, the accountant closed the salary for January 2021 on 01/31/2019. The funds were paid to employees on 02/05/2019, which means that personal income tax must be withheld on 02/05/2019 and transferred to the budget before 02/06/2019.
When it comes to calculating vacation pay or various types of benefits (for temporary disability, caring for a sick child), different rules apply. The tax must be transferred to the budget system of the Russian Federation before the end (last day) of the month in which accrual and payment for vacation or sick leave were made. That is, if an employee goes on vacation from 02/21/2019, vacation pay was transferred to him along with an advance payment on 02/15/2019. Accordingly, income tax was withheld on February 15 and must be remitted by February 28, 2019.
Please note that you can use a special online calculator to calculate the income tax.
Transfer order
When paying personal income tax, the taxpayer must follow certain rules.
First of all, it is forbidden to violate the established payment deadlines. That is, income tax must be sent to the Federal Tax Service no later than the day following the payment of income to the employee (as a general rule), or no later than the last day of the month in which the employee was accrued and paid vacation pay or benefit payments.
Also, accountants must prepare a report every quarter in Form 6-NDFL and submit it to the territorial Federal Tax Service. This report reflects all accruals for each employee of the organization.
IMPORTANT!
Personal income tax must be transferred monthly to the tax office in which the legal entity is registered (paragraph 1, paragraph 7, article 226.
What to do if the code is incorrect
If the budget classification code is entered incorrectly, the money will go to another account, this will lead to the formation of arrears for personal income tax, which in turn threatens penalties and fines.
The letter of the Ministry of Finance No. 03–02–07/1/2145 says that in order to correct the mistake made, you need to fill out an application to clarify the payment code and send it to your Federal Tax Service.
There is no need to transfer the payment again; after receiving an application from you, the Federal Tax Service itself will redirect the contribution to the correct account.
