Kbk vat. Kbk for payment of personal income tax. Kbk for paying personal income tax for individual entrepreneurs
The article highlights the issues of applying the new Budget Classification Codes. The classification of the codes of the new CBC for personal income tax is shown. The issues of practical application of new CSCs are disclosed.
The Ministry of Finance of the Russian Federation, by order No. 171n dated December 21, 2012, approved the budget classification codes for 2013. The new CCC required when filling out reports and payment orders for the transfer of taxes, including personal income tax, must be applied from January 1, 2013.
tax agents;
individual entrepreneurs;
Individuals;
Foreign citizens working under a patent.
When filling out settlement documents for the transfer of personal income tax (PIT) in 2013, it is necessary to indicate only the following CBCs:
182 1 01 02010 01 1000 110 - “Tax on personal income from income, the source of which is, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Art. 227, 2271 and the Tax Code of the Russian Federation”;
182 1 01 02020 01 1000 110 - “Income tax on individuals from income received from the activities of individuals registered as individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance from Art. 227 of the Tax Code of the Russian Federation”;
182 1 01 02030 01 1000 110 “Personal income tax on income received by individuals in accordance with Art. 228 of the Tax Code of the Russian Federation”;
182 1 01 02040 01 1000 110 “Personal income tax in the form of fixed advance payments from income received by individuals who are foreign citizens engaged in labor activities for hire from individuals on the basis of a patent in accordance with Art. 227.1 of the Tax Code of the Russian Federation”.
In accordance with the order of the Ministry of Finance of Russia dated November 21, 2011 No. 180n, the CBC for tax agents became unified (regardless of the type of income, tax rate and income recipient status).
This CSC, in particular, is used:
Employers (individual entrepreneurs and organizations) in case of payment of tax, in particular on wages and other incomes accrued and paid to employees.
Tax agents (organizations) when paying dividends from equity participation in the activities of organizations
This CSC does not apply:
Individual entrepreneurs on the General taxation system;
Notaries in private practice;
Lawyers who opened law offices;
Other persons engaged in private practice in accordance with the procedure established by law;
Tax Code of the Russian Federation, used by KBK)
Foreign citizens who are employed by individuals on the territory of the Russian Federation on the basis of a patent issued in accordance with Federal Law No. 115-FZ of July 25, 2002 "On the Legal Status of Foreign Citizens in the Russian Federation";
Tax Code of the Russian Federation, used by KBK)
Individuals - based on remuneration received from individuals or organizations that are not tax agents, on the basis of concluded labor contracts and civil law contracts. This also includes income from contracts of employment or lease agreements for any property;
Individuals. Based on the amounts received from the sale of property owned by these persons by right of ownership and property rights, with the exception of cases provided for by the Tax Code of the Russian Federation, when such income is not subject to taxation;
Individuals - tax residents of the Russian Federation, with the exception of Russian military personnel referred to in paragraph 3 of Article 207 of this Code, who receive income from sources located outside the Russian Federation - based on the amounts of such income;
Individuals who receive other income, upon receipt of which they were not withheld by tax agents, based on the amounts of such income;
Individuals who have received winnings paid by the organizers of lotteries, sweepstakes and other gambling games (including those using slot machines);
Individuals who have received income in the form of remuneration paid to them as legal successors of authors of works of science, literature, art, as well as authors of inventions, utility models and industrial designs;
Individuals receiving from individuals who are not individual entrepreneurs income in cash and in kind. As a donation, with the exception of cases provided for by the Tax Code of the Russian Federation, when such income is not subject to taxation;
Individuals who receive income in the form of the cash equivalent of real estate and (or) securities transferred to replenish the target capital of non-profit organizations in the manner established by Federal Law No. 275-FZ of December 30, 2006 "On the procedure for the formation and use of the target capital of non-profit organizations ", except for the cases provided for in paragraph three of the Tax Code of the Russian Federation. Tax Code of the Russian Federation, used by KBK)
Concluding the topic in which the new CSC 2013 was considered, let us recall the following point. The 14th sign of the KBK when paying personal income tax 2012 (2013) should be equal to "1". One of the regional Federal Tax Service of Russia drew attention to the fact that when filling out payment orders in 2012, in order to transfer personal income tax, it is necessary to indicate the values \u200b\u200bof budget classification codes (BCC).
When issuing a payment order for the transfer of tax penalties, please note that the 14th sign of the KBK when paying personal income tax in 2012, 2013. should be equal to "2". When issuing a payment order for the transfer of a tax fine, the 14th character of the CCC must be equal to "3".
After considering the issue, we came to the following conclusion:
When paying individual entrepreneurs the insurance premiums accrued in 2013 for compulsory social insurance, the following CCC must be indicated in the payment order:
- when paying insurance premiums for employees:
392 1 02 02010 06 1000 160 - insurance contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
393 1 02 02050 07 1000 160 - insurance premiums for compulsory social insurance against industrial accidents and occupational diseases;
- when paying insurance premiums "for oneself":
392 1 02 02150 06 1000 160 - insurance premiums in a fixed amount credited to the PFR budget for the payment of the funded part of the labor pension;
- when paying insurance premiums for compulsory health insurance (both for employees and "for themselves"):
392 1 02 02101 08 1011 160 - insurance premiums for compulsory health insurance.
When paying UTII and personal income tax, the CBC is indicated:
Rationale for the conclusion:
The rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation were approved by Order of the Ministry of Finance of Russia dated November 24, 2004 N 106n (hereinafter - Order N 106n). At the same time, the provisions of Order N 106n provide that field 104 of the settlement document indicates the indicator of the budget classification code in accordance with the classification of budget revenues of the Russian Federation.
At present, the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015 (hereinafter referred to as Instructions N 171n) are approved by order of the Ministry of Finance of Russia dated December 21, 2012 N 171n. This document was recognized by the letter of the Ministry of Justice of Russia dated January 17, 2013 N 01 / 2918-YuL as not requiring state registration, its provisions apply to legal relations that arose from January 1, 2013.
Appendix N 1 to Instructions N 171n provides a classification of budget revenues. At the same time, in accordance with Parts 1 and 2 of Section II of Instructions N 171n and Appendix N 6 to Instructions N 171n, in the 1-3rd digits of the codes indicated in Appendix N 6, you should indicate the code of the chief administrator of budget revenues, which is assigned the authority to administer the indicated income, and also according to part 4 of section II of Directives N 171n in 14-17 categories - a subtype of income:
- 1000 - payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one);
- 2000 - penalties and interest on the relevant payment;
- 3000 - the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation (see also letter of the Ministry of Finance of Russia dated 15.01.2013 N 02-04-10 / 45).
Insurance contributions to the Pension Fund
In Appendix N 1 to Instructions N 171n for insurance premiums for compulsory pension insurance credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension, the budget classification code is 000 1 02 02010 06 0000 160, and for the payment of the funded part of the labor pension - 000 1 02 02020 06 0000 160.
At the same time, for insurance premiums in a fixed amount credited to the budget of the Pension Fund of the Russian Federation, the following budget classification codes are provided:
000 1 02 02140 06 0000 160 - for the payment of the insurance part of the labor pension;
000 1 02 02150 06 0000 160 - for the payment of the funded part of the labor pension.
At the same time, in the 1-3rd digits of the above codes, you should indicate the code of the chief administrator of budget revenues - 392 - the Pension Fund of the Russian Federation, which, in Appendix No. 6 to Instructions No. 171n, is assigned the authority to administer these revenues.
In addition, when specifying the budget classification code in the payment order, it should be borne in mind that, in accordance with the provisions of Directives N 171n, in 14-17 categories (subtype of income) are indicated:
1000 - payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one);
2000 - penalties and interest on the relevant payment;
3000 - the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation.
Thus, insurance premiums must be transferred by the individual entrepreneur to the appropriate account of the Federal Treasury, indicating as the administrator of the income of a certain territorial body of the Pension Fund of the Russian Federation according to the following budget classification codes:
- when paying insurance premiums for compulsory pension insurance accrued from payments made in favor of employees:
392 1 02 02010 06 1000 160 - insurance contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
392 1 02 02020 06 1000 160 - insurance contributions for mandatory pension insurance credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension;
- when paying individual entrepreneurs insurance premiums for mandatory pension insurance "for themselves":
392 1 02 02140 06 1000 160 - insurance premiums in a fixed amount credited to the PFR budget for the payment of the insurance part of the labor pension;
392 1 02 02150 06 1000 160 - insurance premiums in a fixed amount credited to the PFR budget for the payment of the funded part of the labor pension.
Similar information is also provided in Appendix 1 to the Federal Law of December 3, 2012 N 218-FZ "On the budget of the Pension Fund of the Russian Federation for 2013 and for the planning period of 2014 and 2015".
Please note that due to the fact that Federal Law No. 243-FZ of December 3, 2012 "On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance Issues" amended to come into force on January 1, 2013:
to the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation" (supplemented by Article 33.2 "Additional rates of insurance premiums for certain categories of policyholders from January 1, 2013"),
Federal Law No. 212-FZ of July 24, 2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (supplemented by Article 58.3 "Additional rates of insurance premiums for certain categories of payers of insurance premiums from January 1, 2013 of the year"),
The following budget classification codes apply:
392 1 02 02131 06 1000 160 - insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in paragraphs. 1 p. 1 art. 27 of the Federal Law "On labor pensions in the Russian Federation", credited to the budget of the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
392 1 02 02132 06 1000 160 - insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in subparagraphs. 2-18 p. 1 art. 27 of the Federal Law "On labor pensions in the Russian Federation", credited to the budget of the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension.
Insurance contributions to the FSS of the Russian Federation
For insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, the budget classification code is 000 1 02 02090 07 0000 160.
For insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 000 1 02 02050 07 0000 160.
In accordance with Appendix No. 6 to Directives No. 171n, the Social Insurance Fund of the Russian Federation (chapter code - 393) in 2013 was entrusted with the functions of administering these insurance premiums.
Thus, insurance premiums to the FSS for employees must be transferred by the individual entrepreneur to the appropriate account of the Federal Treasury, indicating as the administrator of the income of a certain territorial body of the Social Insurance Fund of the Russian Federation according to the following budget classification codes:
393 1 02 02090 07 1000 160 - insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood;
393 1 02 02050 07 1000 160 - insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.
Similar information is also provided in Appendix 1 to the Federal Law of December 3, 2012 N 219-FZ "On the budget of the Social Insurance Fund of the Russian Federation for 2013 and for the planning period of 2014 and 2015".
Insurance contributions to the FFOMS
In Appendix N 1 to Directives N 171n for insurance premiums for compulsory health insurance of the working population credited to the budget of the Federal Compulsory Medical Insurance Fund, the budget classification code is 000 1 02 02101 08 0000 160.
At the same time, as indicated in part 4 of section II of Directives N 171n, in the 14th-17th categories, the subspecies code 1011 "Insurance contributions for compulsory health insurance of the working population received from payers" is indicated.
In accordance with Appendix No. 6 to Instructions No. 171n, the Pension Fund of the Russian Federation (Chapter Code - 392) in 2013 was entrusted with the functions of administering these insurance premiums.
Thus, insurance premiums for compulsory health insurance must be transferred to the appropriate account of the Federal Treasury, indicating as the administrator of the income of a certain territorial body of the Pension Fund of the Russian Federation according to the budget classification code 392 1 02 02101 08 1011 160.
taxes
Appendix N 1 to Instructions N 171n provides for budget classification codes:
000 1 05 02010 02 0000 110 - for a single tax on imputed income for certain types of activities;
000 1 01 02010 01 0000 110 - for personal income tax on income, the source of which is a tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Art. 227, 227.1 and 228 of the Tax Code of the Russian Federation.
Appendix No. 6 to Directives No. 171n assigns the authority to administer these taxes to the Federal Tax Service (Chapter Code - 182).
Thus, taxes must be transferred by the individual entrepreneur to the appropriate account of the Federal Treasury, indicating as the administrator of the income of the Federal Tax Service according to the following budget classification codes:
182 1 05 02010 02 1000 110 - UTII;
182 1 01 02010 01 1000 110 - personal income tax withheld from employees' wages.
Similar information is also provided in the Information of the Federal Tax Service of Russia dated 01/03/2013 "Sources of federal budget revenues".
Prepared answer:
Legal Consulting Service Expert GARANT
Sinelnikova Tatiana
Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Myagkova Svetlana
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
USN tax (simplified): KBK USN income - 182 1 05 01012 01 1000 110, KBK USN income-expenses - 182 1 05 01022 01 1000 110
For payments since 2011: USN tax (simplified): KBK USN income - 182 1 05 01011 01 1000 110, KBK USN income-expenses - 182 1 05 01021 01 1000 110
In USN payments, indicate the period as follows:
for the 1st quarter - Q.01.2012
for the 2nd quarter - PL.01.2012
for the 3rd quarter - Q.03.2012
for the 4th quarter - DG.00.2012
For payments until 2011 (for payments for the 4th quarter of 2010 and in the 2010 declaration, use these CSCs): UTII tax (imputation): KBK - 182 1 05 02020 02 1000 110
For payments since 2011: UTII tax (imputation): KBK - 182 1 05 02010 02 1000 110
In UTII payments, the period should be indicated as follows:
for the 1st quarter - Q.01.2012
for the 2nd quarter - QF.02.2012
for the 3rd quarter - Q.03.2012
for the 4th quarter - QA.04.2012
IP payment for oneself
New KBK since 2013!
Insurance year of IP in the Pension Fund of the Russian Federation in 2013 is equal to 35664.66 rubles and it must be paid:
* to the Pension Fund for IP- 32479.2 rubles. If the payer of insurance premiums was born in 1967 and younger, then contributions to the pension will amount to 24984 rubles for the insurance part (KBK - 3921 02 02140 06 1000 160), and for the funded part 7495.2 rubles. (KBK - 3921 02 02150 06 1000 160). If the payer was born in 1966 and older, then the entire amount (32,479.2 rubles) is paid for the insurance part. For KBK employees in pension others.
* to the Federal Compulsory Medical Insurance Fund: 3185.46 rubles (KBK - 3921 02 02101 08 1011 160) (new since 2012 (and for payments until 2012 now it is also) (since 2012 we pay only FFOMS));
* to the Territorial Compulsory Medical Insurance Fund: we have not paid since 2012! 3921 02 02101 08 1012 160 (for payments until 2012).
Specify the period in the FIU - DG.00.2013
New KBK since 2014!
Insurance year of IP in the Pension Fund of the Russian Federation in 2014 is equal to 20727.53 rubles and it must be paid:
* to the Pension Fund for IP The entire amount (17328.48 rubles) is paid for the insurance part (KBK - 3921 02 02140 06 1000 160), regardless of the age of the individual entrepreneur. For KBK employees in pension others.
* to the Federal Compulsory Medical Insurance Fund: 3399.05 rubles (KBK - 3921 02 02101 08 1011 160);
Specify the period in the FIU - DG.00.2014
For employees
Pension Fund for employees. If the payer of contributions was born in 1967 and younger, then the contributions to the pension will be for the insurance part (KBK - 3921 02 02010 06 1000 160), and for the funded part (KBK - 3921 02 02020 06 1000 160 - until 2014). If the payer was born in 1966 and older, then the entire amount is paid for the insurance part.
Since 2014, the PFR has been paid in one payment for both insurance and accumulative - KBK - 3921 02 02010 06 1000 160 (Article 22.2 No. 167-FZ).
TFOMS: we have not paid since 2012! (KBK - 3921 02 02101 08 1012 160) (for payments, until 2012).
FFOMS: (KBK - 3921 02 02101 08 1011 160) (new since 2012 (and now it is also for payments until 2012) (since 2012 we pay only FFOMS));
3921 02 02131 06 1000 160 Additional tariff contributions for workers from list 1 (new CCC 2013)
3921 02 02132 06 1000 160 Additional tariff contributions for workers from list 2 (new BCC 2013)
FSS accidents: KBK - 3931 02 02050 07 1000 160
FSS temporary disability: KBK - 3931 02 02090 07 1000 160
Personal income tax for employees (13%): KBK - 182 1 01 02010 01 1000 110 (new! since 2012).
Patent
182 105 04010 02 1000 110 Tax levied in connection with the application of the patent system of taxation, credited to the budgets of urban districts (since 2013)
182 105 04020 02 1000 110 Tax levied in connection with the application of the patent system of taxation, credited to the budgets of municipal districts (since 2013)
182 1 05 04030 02 1000 110 Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the federal cities of Moscow and St. Petersburg (since July 2013)
OSNO and others
personal income tax IP (13%): KBK - 1821 01 02020 01 1000 110 (new! since 2012)
income tax:
BCC - 182 1 01 01011 01 1000 110 Corporate income tax credited to the federal budget
KBK - 182 1 01 01012 02 1000 110 Corporate income tax credited to the budgets of the constituent entities of the Russian Federation
VAT: KBK - 1821 03 01000 01 1000 110
Personal income tax from dividend (9%): KBK - 182 1 01 02010 01 1000 110
Penalties and fines
We change the 7th digit on the right (for example, KBK USN income):
BCC for tax transfer - 182 1 05 01011 01 1 000 110 (initial)
CBC for the transfer of interest on tax - 182 1 05 01011 01 2 000 110
CBC for transferring a tax penalty - 182 1 05 01011 01 3 000 110
Wrong CBC?
Do you need more codes? : KBK penalties, fines, personal income tax on dividends. BCC payments for employees
From January 1, 2013, when executing the budgets of the budgetary system of the Russian Federation, the Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015" is applied.
The document establishes, in particular, codes for the budget classification of budget revenues, incl. those that must be indicated when making tax payments and insurance premiums for compulsory social insurance.
The updated data are to be applied in payment documents issued starting from January 1, 2013. Let us list the BCC of budget revenues, the main administrators of which are the Federal Tax Service of Russia and the Pension Fund of the Russian Federation, which have changed since 2013 (see Table 1). In addition, the KBK table has been supplemented with a number of new codes, which is primarily due to innovations in tax legislation (the introduction of a patent taxation system, the establishment of new rates for contributions to compulsory pension insurance, etc.) (see Table 2). Digits 14 - 17 BCC reflect the subtype code of budget revenues. Instead of zeros when filling out a payment order, you must specify:
- 1000 - the amount of the payment (recalculations, arrears and debts on the corresponding payment, including the canceled one);
- 2000 - penalties and interest on the relevant payment;
- 3000 - the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation;
- 4000 - other receipts (if the payer fills out the payment document with an indication of the income subtype code that is different from the income subtype codes 1000, 2000, 3000).
Table 1
BCC budget revenues
|
Classification of budget revenues in 2012 |
Classification of budget revenues in 2013 |
||
|
Name |
Name |
||
|
182 1 04 02012 01 0000 110 |
Excises on alcohol |
182 1 04 02012 01 0000 110 |
excises on |
|
182 1 04 02013 01 0000 110 |
excises on |
||
|
182 1 05 01040 02 0000 110 |
Tax, |
182 1 09 11000 02 0000 110 |
tax levied |
|
182 1 05 01041 02 0000 110 |
Tax, |
182 1 09 11010 02 0000 110 |
tax levied |
|
182 1 05 01042 02 0000 110 |
Tax, |
182 1 09 11020 02 0000 110 |
tax levied |
|
392 1 02 02110 06 0000 160 |
Insurance |
392 1 02 02100 06 0000 160 |
Insurance premiums |
table 2
Budget classification codes introduced since 2013
|
Purpose of the code |
Code name |
|
|
For IP, |
182 1 05 04010 02 1000 110 |
tax levied in connection with |
|
182 1 05 04020 02 1000 110 |
tax levied in connection with |
|
|
For payment |
392 1 02 02131 06 0000 160 |
Insurance premiums |
|
392 1 02 02132 06 0000 160 |
Insurance premiums |
|
|
For payment |
392 1 02 02140 06 0000 160 |
Insurance premiums |
|
392 1 02 02150 06 0000 160 |
Insurance premiums |
|
|
For repayment |
392 1 02 02031 06 0000 160 |
Insurance premiums |
|
392 1 02 02032 06 0000 160 |
Insurance premiums |
Some ministries and departments have issued documents explaining the use of the CSC in accordance with Order No. 171n. Among them:
- Letter of the Ministry of Finance of Russia dated 06.02.2013 N 02-04-10 / 2578 "Transition table for classification codes of budget revenues of the budget system of the Russian Federation and transition table for classification codes for sources of financing budget deficits applicable from January 1, 2013";
- Letter of the Ministry of Finance of Russia dated 15.01.2013 N 02-04-10 / 45 "On the features of the use of codes of subtypes of income by type of income of the budgets of the constituent entities of the Russian Federation and local budgets in 2013";
- Letter of the Ministry of Finance of Russia dated January 15, 2013 N 02-04-09 / 43 "On the peculiarities of the use by the Central Bank of the Russian Federation of codes of subtypes of federal budget revenues in 2013";
- Letter of the Ministry of Finance of Russia dated December 29, 2012 N 02-04-08 / 5399 "On income, the administration of which is carried out by the territorial bodies of the Federal Tax Service";
- Information of the Federal Tax Service of Russia "Codes for the classification of revenues of the budgets of the Russian Federation administered by the Federal Tax Service in 2013";
- Letter of Roszdravnadzor dated January 15, 2013 N 04I-19/13 "On changing the payment details for paying the state fee";
- Letter of the Federal Customs Service of Russia dated December 29, 2012 N 05-12/65436 "On sending information on the use of CSC in 2013".
If, when making payments to the budget system of the Russian Federation, the taxpayer (insured) makes a mistake when indicating the CCC (including, confusing the old code with the new one, enters the outdated one), the mistake must be corrected.
Indication of the wrong CSC, in accordance with paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, does not entail recognition of the obligation to pay tax unfulfilled. Only two errors in the payment order would lead to such an effect: an indication of the incorrect account number of the Federal Treasury and / or the name of the beneficiary's bank.
In other words, if there is an error in indicating the BCC in the payment order, it is not necessary, although it is advisable to contact the Federal Tax Service at the place of registration with a statement to clarify the payment in order to avoid further discrepancies. Prior to the adoption of a decision by the tax authority to clarify the payment, at the proposal of the tax authority or the taxpayer, a joint reconciliation of the taxes transferred by the taxpayer may be carried out. The reconciliation results are documented in an act signed by the taxpayer and an authorized official of the tax authority.
The tax authority must make a decision to clarify the payment as of the day the tax is actually paid to the budget system of the Russian Federation to the appropriate account of the Federal Treasury. In this case, the accrued penalties are recalculated for the period from the date of actual payment of tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury until the day the tax authority decides to clarify the payment (see, for example, Letters of the Ministry of Finance of Russia dated 12/29/2011 N 03-02-08 / 132, Federal Tax Service of Russia dated December 22, 2011 N ZN-4-1 / 21889).
The tax authority must notify the taxpayer of the decision to clarify the payment within five working days after the adoption of this decision. Order of the Federal Tax Service of Russia dated April 2, 2007 N MM-3-10 / [email protected] approved the form of the decision to clarify the payment. Similar rules also apply to fees, penalties, fines (clause 8, article 45 of the Tax Code of the Russian Federation). With regard to the payment of social insurance contributions, a slightly different procedure applies. In contrast to the norm of the Tax Code of the Russian Federation, clause 4, part 6, art. 18 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" provides that the obligation to pay insurance premiums is not recognized as fulfilled if the payer incorrectly indicates insurance contributions in an instruction to transfer the amount of insurance premiums, the account number of the Federal Treasury, the code of the budget classification and (or) the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state extra-budgetary fund to the corresponding account of the Federal Treasury.
Note! If a taxpayer (tax agent) detects an error in the execution of an order to transfer tax that did not result in the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, the taxpayer has the right (but is not obliged) to file an application with the tax authority at the place of its registration about the error with the attachment of documents confirming the payment of the specified tax by him and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the basis, type and affiliation of the payment, the tax period or the status of the payer. This is the rule of paragraph 7 of Art. 45 of the Tax Code of the Russian Federation.
Based on this wording, the supervisory authority concludes that if the CSC has not been clarified by the time of the audit, the payer of insurance premiums has a arrears.
The courts note the following: the indication of only an incorrect CCC in itself (if the account number is entered correctly) does not lead to non-transfer of the payment amount to the fund’s account, therefore, no arrears are formed (see, for example, the Decree of the Federal Antimonopoly Service of the Volga District of April 26, 2011 in case N A12-17205 / 2010 (refusing to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was refused by the Determination of the Supreme Arbitration Court of the Russian Federation dated 06.07.2011 N VAS-8045 / 11), FAS of the East Siberian District dated 07.07.2011 in case N A78-9383 / 2010 (transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation dated November 11, 2011 N VAS-14234/11), FAS of the East Siberian District dated July 14, 2011 in case N A78-9234 / 2010 (in transmission case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation dated November 23, 2011 N VAS-14599/11), the Federal Antimonopoly Service of the Central District dated August 30, 2011 in case N A14-11772/10/357/23 (in transferring the case to The Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation of December 29, 2011 N VAC-16 899/11), etc.).
Nevertheless, insurers fail to prove their case out of court. Even if we proceed from the fact that an incorrect indication of the CCC does not in itself lead to the recognition of the obligation to pay contributions unfulfilled, the possibility of submitting an application to clarify the payment is expressly provided for in Part 8 of Art. 18 of Law N 212-FZ.
The Fund considers the application in the order of Part 9 - 11 of Art. 18 of Law N 212-FZ and, if positive, recalculates the penalties accrued on the amount of insurance premiums for the period from the date of their actual payment to the fund's budget to the appropriate account of the Federal Treasury until the day the decision is made to clarify the payment. The PFR body is obliged to notify the insurer of the decision taken within five working days after the decision is made.
Recall that in 2013 new CCC will be in effect for the tax levied in connection with the application of the patent system. CBCs are introduced for paying additional contributions to the Pension Fund from payments to employees of hazardous industries - 000 1 02 02131 06 0000 160 and 000 1 02 02132 06 0000 160, as well as new CBCs for the payment of insurance premiums to the PFR by individual entrepreneurs in a fixed amount - 000 1 02 02140 06 0000 160 (for the insurance part) and 000 1 02 02150 06 0000 160 (for the funded part). Special CCCs are also provided for the payment of insurance premiums for compulsory pension insurance for the insurance part of the pension for 2002-2009 - 000 1 02 02031 06 0000 160, as well as for the payment of insurance premiums for the funded part of the pension for 2002-2009 - 000 1 02 02032 06 0000 160.
The Federal Tax Service spoke about the changes in the CCC in 2013
From January 1 this year, the income tax rate for agricultural producers in the amount of 18% is canceled and the rate is set at 0%. In this regard, the corresponding BCFs for agricultural producers are excluded from the budget Classification. The appearance of new codes in the "Taxes on total income" section of the classification is due to the introduction of a new chapter of the Tax Code - 26.5 "Patent taxation system".
From January 1, 2013, the authority to administer insurance premium debt for periods up to 2010 was transferred from the Federal Tax Service to the Pension Fund. Accordingly, the administrator's code in the CCC for pension contributions for periods up to 2010 has changed - the first three digits in the CCC are now 392.
The CBC appeared on excise taxes on domestic stove fuel. The editions of the CBC names for excises on alcoholic products and fines for tax violations have been updated.
From January 1, 2013, part of the contributions to the Pension Fund will have to be transferred to new CBCs.
They are in the draft guidelines on the procedure for applying the budget classification for 2013-2015. Last week, the document was published by the Ministry of Finance (www.minfin.ru, Official Information section, December 10).
The project provides for two BCCs for new additional contributions introduced from January 1, 2013 from payments to employees of hazardous industries. The codes under which individual entrepreneurs pay contributions in a fixed amount are also changing. In addition, for other CCCs, old contributions for billing periods up to 2009 will have to be transferred. All new BCCs for 2013 are shown in the table. It must be borne in mind that when transferring penalties or a fine in the 14th category of the CCC, it will be necessary to write not 1, but 2 or 3, respectively.
All new CCCs will apply from January dues. Contributions for 2012 must be paid according to the previous codes, even if they are transferred in January. Meanwhile, while there was no project with new KBK, in some regions the Pension Fund departments asked policyholders to pay contributions early - before the new year. This was explained by the fact that since 2013 the CCC may change, because of this there is a risk that payments will fall on the canceled CCC and there will be penalties. For example, in St. Petersburg, the fund offered to pay contributions no later than December 29 (a sample letter to policyholders is in "UNP"). But such recommendations can be ignored, since, according to the law, contributions for December must be transferred no later than January 15 (clause 5, article 15 of the Federal Law of July 24, 2009 No. 122-FZ). There is no point in doing this ahead of schedule, since the new CSCs for 2013 are now known and confusion with them is excluded.
New BCC in the Pension Fund for 2013
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