BCC in 2014 for insurance premium payers changed

Budget classification code for 2014

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Budget classification codes are digital designations of various groups of income and expenses. The full list of current KBK 2014 is given below.

Simplified taxation system (STS)

VAT

Patent tax system

Personal income tax

Income tax

UTII

Organizational property tax

Property tax for individuals

Pension contributions

Contributions to compulsory social insurance

Contributions for compulsory health insurance

Property tax

Excise taxes

Excise taxes (imported)

Land tax

Transport tax

Gambling tax

Fauna and biological resources

Water tax

MET

Unified agricultural tax

Government duty

Income from the provision of paid services and compensation of state costs

Fines, sanctions, payments for damages

Who pays and when

According to Art. 143 of the Tax Code of the Russian Federation, taxpayers for this type of fee are legal entities and individual entrepreneurs, but it is believed that ultimately it is paid by the buyer. The fact is that value added tax is indirect. With its help, the state seeks to receive part of the premium that the manufacturer or seller sets on the price of the product at each stage of production or sales. The tax is calculated by the manufacturer and the seller, but it is included in the cost of the product; in addition, the entrepreneur deducts the input VAT already paid when purchasing goods for production. Thus, the buyer is the source of the collection, but in the legislative act - in the Tax Code - individuals are not mentioned as VAT payers; they do not calculate or transfer it.

This financial commitment is of great importance for the budget and not only in terms of revenue. The state, by introducing a value added tax, ensures the contribution of funds to the budget earlier than the final sale of products, which increases the efficiency of the obligation and its collection.

IMPORTANT!

From 01/01/2019, VAT has been increased from 18% to 20%.

Self-calculation of penalties

Perhaps you are faced with the problem of calculating and paying penalties, and you need to correctly calculate the amount. Let's use the following scheme:

• We determine the amount of the penalty. This is an indicator of the amount owed.
• We determine the days overdue from debt repayment.
• We look at the Central Bank refinancing rate. This indicator is indicated on the Central Bank website.
• We calculate using the formula - P = Week * St.
  Ref. / 300 - Pr ,

• P – the amount to be paid for the penalty itself;
• Art. ref. — refinancing rate in effect at the time the penalty is issued;
• Pr - number of overdue days.

You can also use a calculator to calculate penalties or obtain data on the accrual of penalties from regulatory authorities.

When independently calculating penalties, the taxpayer must take into account the next day, that is, the day of seizure.

The correct calculation of penalties can be considered using an example.

Let's say a certain organization Vympel LLC filed a tax return. It indicated the amount that was not paid to the tax authority on time. As a result, a penalty was charged:

As a result, the amount of the penalty amounted to 4.461 rubles; we sum up all the columns (1.495+2.476+0.49)

The day the penalty is paid is considered the day the document is processed and funds are credited to the account of the organization that assigned these penalties.

The tax authority will collect penalties corresponding to the unpaid VAT tax unconditionally. For this purpose, government services, such as the bailiff department, will be involved.

In tax inspectorates, programs for calculating penalties are set to automatic mode. To keep abreast of all calculations, you need to constantly take certificates and statements in order to pay the accrued amounts on time.

Reducing penalties

Sometimes situations arise when the taxpayer is unable to pay the tax and penalties on it. Judicial practice shows that it is impossible to change or remove penalties, since this type of tax is not a tax charge. Tax authorities can write off “bad” debts, but the taxpayer will have to pay penalties in any case. It is possible to highlight which articles of offenses are exempt from liability:

• Committing a tax offense.
• Inability to pay due to bankruptcy.

). Therefore, if you transfer some tax (contribution) to the budget already in 2021, you need to indicate the new BCC in the payment slip (if it has changed). For example, you need to pay contributions to the Pension Fund for December in January, transferring them to the new KBK.

Accordingly, if you plan to transfer contributions before January 1, then in the payment order indicate the BCC in force in 2015. If you will make payments after this date, then the new BCC will be indicated.

Changed BCCs are highlighted in red.

KBK VAT 2016-2017

In 2013, the Ministry of Finance of Russia, by order dated July 1, 2013 No. 65n, approved the VAT Code for 2014 (see also Information from the Federal Tax Service of Russia “Classification Codes for Budget Income of the Russian Federation Administered by the Federal Tax Service in 2014,” order of the Federal Customs Service of Russia dated February 17, 2014 No. 231). The same KBK VAT codes continue to be valid when transferring taxes for 2016-2017.

So, the current BCCs in 2021 for VAT transfers:

1. 182 1 0300 110 - KBK VAT 2021 for transferring to the budget tax on goods sold, work, services, transferred property rights in the territory of the Russian Federation, advances received, as well as for payment of VAT by a tax agent.
2. 182 1 0400 110 - BCC for VAT in 2021 for transferring to the budget the tax payable when importing goods into the territory of the Russian Federation from the countries of the Customs Union. This BCC VAT for legal entities in 2016-2017 is also required to fill out a tax return when importing goods (work, services) from countries participating in the Customs Union.
3. 153 1 0400 110 - KBK VAT tax 2021 for transferring to the budget the tax payable when importing goods into the territory of the Russian Federation from countries that are not members of the Customs Union.
4. 182 1 0300 110 — KBK VAT for payment of penalties on domestic transactions in 2021; 182 1 0300 110 - for fines.
5. 182 1 0400 110 — KBK VAT for payment of penalties in 2021 on transactions for the import of goods from Belarus and Kazakhstan; 182 1 04 01000 01 3000 110 - for fines.
6. 153 1 0400 110 — KBK VAT for payment of penalties in 2021 on goods imported into Russia during the administration of the Federal Customs Service; 153 1 0400 110 - for fines.

How to fill out a payment form

Budget classification codes are indicated in field 104; they are the same for the entire country. When filling out the payment form, it is necessary to take into account that the details are indicated by the tax office to which the payer is assigned in accordance with his location. The registration rules are specified in Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013, as amended.

When filling out, you must also correctly indicate:

• payer status (check in the article > “What is the payer status in a payment order and how to fill it out”);
• payment amount (integer);
• quarter for which payment is made (in the form “KV.01.2019”).