When filling out any payment documents, you must correctly indicate all the recipient’s details - name, TIN, BIC of the bank, correspondent and current account. But when it comes to payments to the budget, one more detail is important - KBK.
This is the name of the budget classification code, by which the tax inspectorate understands exactly what tax, contribution, or fee is transferred by an organization or individual entrepreneur. If the BCC is indicated incorrectly, the payment will not be distributed correctly.
At the same time, the obligation to pay the tax or contribution itself is considered fulfilled, because Article 45 of the Tax Code of the Russian Federation indicates only two critical errors in the payment document: the wrong account number of the Federal Treasury and the details of the recipient's bank.
But since the payment with the incorrect BCC has not been distributed, until an error is discovered in the budget classification code, the taxpayer will be listed as arrears. After everything is clarified, the arrears will be canceled, that is, such a payment must be clarified. To do this, submit an application in free form to the Federal Tax Service.
Free tax consultation
What is KBK and where should it be indicated?
The budget classification code (BCC) shows where the state receives its revenues and where its expenses are directed. The KBK system was created to regulate financial flows; with their help, a budget program is drawn up at the level of the state and constituent entities.
Organizations and entrepreneurs using the simplified tax system should also know and use KBK in payments. Whether the tax authorities will take this payment into account or not depends on the correctness of filling out the order. If the tax office does not see the tax on time, it can collect it unilaterally and charge penalties. In 2021, as in the past, field 104 is provided in the payment form for KBK.
The simplified single tax is paid for the quarter in the form of advance payments until the 25th of the next month. Tax for the year is paid by organizations until March 31 and until April 30 by individual entrepreneurs. To transfer tax, fill out the payment form correctly and indicate the correct BCC depending on the object of taxation and the purpose of the payment.
Regulatory acts
The Ministry of Finance is responsible for the formation and application of budget classification codes. In 2021, two department orders are in force:
- order dated 06/06/2019 N 85n (as amended on 03/10/2020);
- order dated November 29, 2019 N 207n (as amended on March 10, 2020).
Order No. 85n provides the procedure for the formation of KBK, their structure and principles of purpose, and Order No. 207n lists the codes themselves. These documents are freely available, so you can always verify that the specified details are correct in the original source.
Please note: if you indicate an incorrect code in the payment document, the Federal Tax Service will not be able to correctly distribute revenue to the budget and will have to clarify the payment.
KBK simplified tax system "income" in 2021 and 2021
For the simplified tax system “income”, a standard rate of 6% and an increased rate of 8% are applied (the standard rate may be lower - we wrote about rates in the regions here). It only taxes the income of the organization. The Ministry of Finance made the latest changes to the list of codes by order No. 297n dated December 7, 2021, but the BCC for the simplified tax system of 6% remained the same. The codes for taxes, penalties and fines are different.
- Tax and advance payments - 182 1 0500 110
- Penalty — 182 1 0500 110
- Interest — 182 1 0500 110
- Fines - 182 1 0500 110
For tax not paid on time, the Federal Tax Service charges penalties for each day of delay. There is a special KBK for their payment, as well as for fines. The differences between these codes are only in characters 14 to 17. Tax - 1000, penalties - 2100, fine - 3000.
Frequently asked questions FAQ
Let's consider the issues that concern accountants when paying income to the simplified tax system and indicating the KBK.
What code is correct to pay for the simplified tax system 6% and what to do with payments with an incorrect BCC?
BCCs change periodically. It is recommended to check the background information before paying.
BCC for simplified tax system 6% in 2021 - 182 1 0500 110.
It hasn't changed since last year. But if they still listed the wrong code, then this problem is easily solvable. If an error is discovered, a reconciliation report is ordered from the tax office. Based on the results of the reconciliation, the tax authority clarifies the payment and transfers it to the correct code. You can clarify the necessary details without conducting a reconciliation - by writing an application to the tax service in any form. The clarification is made within 10 days. If the tax service considers the payment to be overdue due to an incorrect code and charges a penalty, this can be challenged in court. Based on practice, the courts take the side of the taxpayer in this matter. According to the law, discrepancy between codes is not a basis for recognizing payment deadlines as violated (clause 2, clause 3 [K=14;P=45;T=Article 45 of the Tax Code of the Russian Federation]). After all, if a sum of money was received into the corresponding treasury account, then it entered the budget system of the Russian Federation. This is enough to ensure that the amount paid cannot be considered arrears. This is confirmed, in particular, by [D=5696 3;T=resolution of the Federal Antimonopoly Service of the Volga Region dated April 26, 2011 N A12-17205/2010]. The organization or entrepreneur will not face a fine for incorrectly indicated in the payment order by KBK. The tax office can charge penalties, but they can also be challenged in court.
Which BCC should I indicate when submitting an updated declaration and paying the simplified tax system of 6% for earlier periods?
The updated declaration does not have a special form. It is submitted on the same form as a regular declaration, only with a different adjustment number. Clarifying information for periods that have already passed is submitted on the form that was in force during that tax period (clause 5 [K=14;P=81;T=Article 81 of the Tax Code of the Russian Federation]). If in 2021 an error is discovered in the 2013 data, then clarifying information is submitted on the 2013 form. The same rule applies to indicating the BCC. If a payment is made for any of the past years, then the old BCC of that year is indicated in the “payment purpose” field. At the same time, if the code has changed, it will not be a mistake to deposit funds using the new code. The money is still transferred to the required budget item. Therefore, it is easier to use the code of the current period to correct errors from previous years. For the simplified tax system 6% this is 182 1 0500 110. The BCC for the simplified tax system 6% “income” has not changed since 2012.
Is it necessary to adjust advances already made if an individual entrepreneur using the simplified tax system has moved to a region with a different tax rate?
If an individual entrepreneur changes his place of registration to a region where a different tax rate is established according to the simplified tax system, there is no need to recalculate advances already made since the beginning of the year. At the new rate, advance payments are calculated from the period in which the move occurred and the annual tax is paid. This is an explanation from the Ministry of Finance, which was given in Letter No. 03-11-11/13037 dated 03/09/2016. Let us remind you that from 2021, regional authorities can lower the tax rate on the simplified tax system for both the “income minus expenses” object and the “income” object. Previously, regional rates applied only to simplified taxation system payers with the object “income minus expenses.”
Are the new BCCs the same for all regions or different?
The codes are the same for all regions. Changes in BCC values occur at the federal level. New codes are established by orders of the Ministry of Finance. The tax levied on taxpayers who have chosen income as the object of taxation is paid on
KBK 182 1 0500 110.
The specified code is valid for payments in 2012, 2013, 2014, 2015 and 2021.
Is it possible to offset a tax overpayment against a tax payment (advance payment) that has a different BCC?
When offsetting tax overpayments in the form of advances, differences in the code do not matter. It is important that the type of payment be respected: federal taxes are included in the federal budget; regional - to the regional budget; local - to local. If the payments are of the same type, then the tax service cannot refuse to offset the funds due to different BCCs. Such a refusal is unlawful. If an organization pays two taxes going to the same budget (for example, to the federal budget), then the overpayment for one of them can be offset against the other, even though the payment codes are different. The same approach is applied when calculating penalties and fines. To offset the tax overpayment against advance payments, an application is submitted to the Federal Tax Service.
KBK simplified tax system “income minus expenses” in 2021 and 2021
The cloud service Kontur.Accounting helps generate payment orders with current BCCs for paying taxes. Get free access for 14 days
The simplified version with the object “income minus expenses” has other BCCs, which depend on the purpose of the payment. There have been no changes to the KBK simplified tax system of 15% in 2021, so please indicate the following codes in the payment order:
- Tax and advance payments - 182 1 0500 110
- Penalty — 182 1 0500 110
- Interest — 182 1 0500 110
- Fines - 182 1 0500 110
As you can see, the codes for different taxation objects are practically the same. 19 out of 20 digits match, the difference is only in the 10th digit. When transferring tax on the “income minus expenses” object, always make sure that the 10th digit is the number “2”.
Which KBK added new orders of the Ministry of Finance
If you have been working on a simplified taxation system for several years, you may notice that the BCC for the simplified tax system in 2021 does not differ from the BCC of last year. Indeed, these payment details have remained unchanged for several years.
However, new orders of the Ministry of Finance added budget classification codes that were not previously used. In particular, we are talking about sanctions for late submission of tax reports and calculations, for violation of tax accounting rules, and failure to provide information and documents.
These BCCs do not depend on the chosen taxation system and differ only in the type of tax offense:
- 182 1 1602 140 – failure to submit tax reports;
- 182 1 1603 140 – violation of the method of filing declarations and calculations;
- 182 1 1605 140 – gross violation of accounting rules;
- 182 1 1607 140 – failure to provide information for tax control;
- 182 1 1608 140 – submission by a tax agent of documents containing false information.
Previously, all fines for these offenses were transferred to a single KBK (182 1 1600 140), but in 2021 this code does not apply.
Free tax consultation
KBK simplified tax system 2021 for minimum tax
For simplifiers with the object “income minus expenses”, it is mandatory to pay a minimum tax. When the tax amount for the year does not exceed 1% of your income, you will have to pay a minimum tax of 1% of income.
When filling out a payment order, please note that from 2021, the same BCC is applied to transfer the minimum tax as for advance payments on the simplified tax system of 15%. Therefore, when transferring the minimum tax, in field 104 indicate KBK 182 1 0500 110. The codes have been combined to facilitate the work of the Federal Tax Service. They can now automatically count advance payments made for the year toward the minimum tax.
How to use codes to fill out payment documents
Knowing the current BCC, you can easily and quickly prepare a document for tax transfer on the Federal Tax Service website. To do this, enter the code without spaces, for example, 18210501011011000110.
After this, you need to click the “Next” button and the service will automatically fill in the type, name and type of payment.
As you can see, the BCC we introduced actually corresponds to the tax payment for the simplified tax system for Income 2021.
KBK simplified tax system for individual entrepreneurs
The cloud service Kontur.Accounting helps generate payment orders with current BCCs for paying taxes. Get free access for 14 days
Individual entrepreneurs using the simplified tax system are wondering which KBK they should use to pay a single tax. According to Art. 346.21 of the Tax Code of the Russian Federation, individual entrepreneurs pay tax in the general manner. For individual entrepreneurs, the simplified tax system does not provide for separate BCCs; they are the same for individuals and legal entities. The only difference is the timing of tax payment; individual entrepreneurs can pay the final tax payment for the year before April 30, and not until March 31, like an organization.
Results
The BCCs used for the simplified tax system have remained unchanged since 2014. However, they differ depending on the objects of taxation and the type of payment (tax, penalty, fine). Incorrect indication of the BCC in the payment document may result in money not being credited as intended and will require the taxpayer to take additional actions to clarify the payment.
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
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What are the consequences of an incorrect KBK in a payment order?
The absence or incorrect indication of the code may result in the payment being among the unknown. The responsibility for indicating the correct BCC lies with the taxpayer, since the codes are enshrined in law. If you indicated the wrong code, but the payment was received by the budget, send an application to the Federal Tax Service to clarify the payment. The tax authority will recalculate penalties for the period from the date of payment until the payment is clarified. In Art. 45 clause 4 of the Tax Code of the Russian Federation specifies two types of errors in which the payment will not be counted: an incorrect treasury account number or an error in the name of the recipient bank. In this case, a different procedure for correctly determining the payment applies.
Penalties according to the simplified tax system
Penalties under the simplified tax system are accrued in case of late payment of taxes and advance payments.
You can calculate the amount of penalties using our service “Fine Calculator” .
BCC under the simplified tax system “income” (penalties) in 2020-2021 - 18210 50101 10121 00110.
Also, an error when specifying the BCC in the payment may result in the accrual of penalties. A payment order with an incorrect code is either subject to return or falls into the “Unclear” category. Penalties are accrued as long as the payment is included in this category. You can correct the situation by submitting an application for clarification of payment. After clarification, the penalty should be reversed.
OKTMO coding
In sections 1.1 and 1.2 of the declaration, fields for OKTMO are highlighted. This code can be 8 or 11 characters long. It shows the territorial affiliation of a company or individual entrepreneur to a specific municipality. You can find it out at your inspectorate or find it on the Internet at the registration address by contacting the special ]]>FIAS service]]>. Line 010 in the indicated sections must be filled in, and in lines 030, 060, 090 the numerical value is entered only when the location of the company/place of residence of the individual entrepreneur changes (clause 4.2 of the Procedure).
Application form for transition to the simplified tax system (according to form No. 26.2-1)
First of all, download the blank form. Below you will find a complete guide to filling out this application.
- Form and sample
- Free download
- Online viewing
- Expert tested
FILES Application for transition to a simplified tax system in PDF Application for transition to a simplified tax system in XLS
How to calculate (and pay) penalties online
For the convenience of calculating penalties in a simplified manner, we have developed an automatic algorithm implemented in an Excel table. You can download it from the link below:
- amount of debt;
- indicators on refinancing rates;
- number of days overdue for tax payment.
The table will calculate the amount of penalties independently and display it in a separate column.
An alternative to our table is to use the calculator on the Federal Tax Service website. There you can calculate penalties according to the simplified tax system online. It is not expected to download any files (but at the same time, the web page does not have the ability to reliably save the data already entered and the result of calculations, unlike an Excel table).
Another useful option on the Federal Tax Service website is creating a payment order online for subsequent tax payment. True, only individual entrepreneurs can pay penalties online without leaving the Federal Tax Service website. For legal entities, only the generation of payment invoices for presentation to the bank is available.
***
Calculation of penalties under the simplified tax system is carried out according to the general rules enshrined in Art. 75 of the Tax Code of the Russian Federation. For individual entrepreneurs, these rules are much less strict than for legal entities, since for the latter, from the 31st day of delay, the penalty is calculated at an increased rate.
How to find out the tax details for paying the simplified tax system
You can find out the tax office details for paying tax according to the simplified tax system using the “Determination of Federal Tax Service Details” service on the tax office website. With its help, you can find the necessary data, knowing only your registration address.
If you know the tax office number, you can also directly go to its official page from the search engine by asking a request indicating the Federal Tax Service number and region. In the “Official Inspection Details” section there will be a link “Inspection Payment Details”.
In the new version of the individual entrepreneur’s personal account, the section “Address and payment details of your inspection” is located in the “Applying to the tax authority” service. It opens in the general list when you click on the “All services” button on the main page of your personal account.
We recommend reading: What kind of reporting does an individual entrepreneur submit to the tax authorities and funds: types, rules, dates and deadlines.
Why penalties are charged on the simplified basis (and how they are calculated)
The reasons (and principles for calculating) penalties on the simplified tax system are generally the same as if any other tax was paid instead of the simplified tax system. It does not matter how the payment to the budget is calculated: penalties under the simplified tax system - income minus expenses - in 2019-2020 are calculated similarly to the simplified tax system - income.
Thus, penalties under the simplified tax system (Article 75 of the Tax Code of the Russian Federation):
1. Accrued in case of delay in payment of tax (advance) to the budget.
The tax is considered to be paid in arrears if, by the end of the day on which the deadline for its payment expires, the business entity has not generated a payment order to transfer the tax through its current account or bank cash desk.
You can find out about the deadlines for paying taxes under the simplified tax system here.
2. Calculated for each day of delay - until the tax debt is repaid.
Penalties should not be confused with a fine - a fixed penalty in the amount of 20-40% of the amount of unpaid tax. A fine is assessed on the basis of Art. 122 of the Tax Code of the Russian Federation.
More complete information on the topic can be found in ConsultantPlus. Full and free access to the system for 2 days.
Let's take a closer look at the specifics of calculating penalties on the simplified tax system - income minus expenses - and the simplified tax system - income - in more detail.
Type of receipt in section 3 of the declaration
Section 3 is intended to account for funding received from philanthropists or allocated for specific purposes. To understand exactly what funds were received, all types of income are assigned their own codes.
In the Appendix of the Procedure, funding is divided into:
- target;
- receipts for the maintenance of non-profit organizations and for conducting activities in accordance with the charter.
Persons who have not received such funds do not fill out section 3.
The code values are given in the table:
Who should apply this CBC
Taxpayers of the simplified tax system are organizations and individual entrepreneurs who have switched to a simplified tax payment system and have chosen the difference between income received and expenses incurred as the object of taxation.
Keep in mind that the transition to simplified language is not only the desire of an organization or individual entrepreneur. The company will have to comply with certain conditions, as well as timely send a notification to the Federal Tax Service about the transition.
The conditions are fixed at the legislative level. So, in order to switch to simplified taxes, you need to meet the following requirements:
- Have no branches.
- The staff number is up to 100 people.
- The cost of fixed assets is up to 150 million rubles (residual).
- Revenue for the year is 150 million or 112.5 million for 9 months.
IMPORTANT!
State and budgetary institutions do not have the right to apply a simplified taxation regime. Only autonomous government organizations can switch to simplified legislation if the above conditions are met.
What is the rationale for using encoding?
Conventional code numbers allow you to quickly read the information reflected in the reporting. Thanks to codes, some information is recognized automatically. Without specifying the exact values, it will not be possible to fill out the form accurately. The required code for a tax return under the simplified tax system can be found in the corresponding appendix to the “Procedure for filling out the declaration”, approved. Order No. ММВ-7-3/99 (hereinafter referred to as the Order).
You cannot leave coded fields of the form blank. Otherwise, tax authorities will ask for clarification, and the reporting person will most likely be forced to submit an updated form. Payers indicate codes in accordance with their data, guided by the given decodings.
Any indicator in the declaration lines is written from left to right, with a dash in empty cells. Below are the approved values for each coded field.
Taxpayers
This code is not suitable for all taxpayers, since the single fee itself under the simplified system is paid only by entities that have officially switched to using it. This system can be chosen by legal entities or individual entrepreneurs subject to the conditions established by the Tax Code. A corresponding notification is sent to the Federal Tax Service about the transition to it. By choosing such a tax system, the taxpayer has the opportunity to pay only one tax, based on the amount of income.
The KBK “Single tax simplified tax system 2021 “Income”” should be used by those who have chosen income as an object of taxation. For them, the general collection rate is 6%, but regional authorities can reduce it to 1% for some categories of payers. Separate codes have also been established for taxpayers who have chosen a version of the “Income minus expenses” system, when the tax is paid on the difference between what is earned and what is spent (the rate is 15%, but it can be reduced by constituent entities of the Russian Federation). But other KBKs are installed for them, be careful.
Thus, the simplified tax system is an income tax; Individual entrepreneurs under the simplified tax system “6” in 2020 use BCCs the same as legal entities. Individual entrepreneurs are also taxpayers under the simplified tax system, but only if the conditions and procedure for switching to using this simplified taxation regime are met.
