Companies must pay income tax in 2019 to the KBK as amended by Order of the Ministry of Finance dated 06/09/17 No. 87n. Officials have introduced new codes for the income tax that Russian companies pay on interest income on marketable bonds and bonds with mortgage coverage, issued since 2007.

KBK income tax are codes that companies put on their payments to transfer funds to the budget. The codes were recently updated. Let's look at the differences between the new 2019 income tax codes for legal entities from the previous ones and how to apply them.

Important! There will be new BCCs for companies. The editors of "UNP" found out

KBK for income tax in 2019 for legal entities

Organizations and entrepreneurs are required to pay income tax:

• 17% - to the regional budget;
• 3% - to the federal one.

The same distribution and rates apply in 2019. However, from January 1, 2018, payment orders for the transfer of income tax must be filled out in a new way. Officials changed the codes budget classification, which must be reflected in field 104 instructions (Order of the Ministry of Finance dated 06/09/17 No. 87n).

The changes for legal entities, although not significant, must be taken into account when filling out payment forms. They affect the amounts of taxes that organizations are required to remit on income from marketable bonds and mortgage-backed bonds issued since January 2007. See which CBKs the tax on bonds should be transferred to in the table below.

New BCC for income tax 2019 (bond tax)

Transfer taxes on other income according to the same BCCs that were in effect last year (see table).

KBK income tax 2019 for legal entities

Other KBK income tax 2019

Type of tax	Codes
	Tax	Penalty	Fines
Tax upon implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 and not providing for special tax rates	182 1 01 01020 01 1000 110	182 1 01 01020 01 2100 110	182 1 01 01020 01 3000 110
From the income of foreign organizations not related to activities in Russia through a permanent representative office, with the exception of income received in the form of dividends and interest on state and municipal securities	182 1 01 01030 01 1000 110	182 1 01 01030 01 2100 110	182 1 01 01030 01 3000 110
From income in the form of profits of controlled foreign companies	182 1 01 01080 01 1000 110	182 1 01 01080 01 2100 110	182 1 01 01080 01 3000 110
From income received by Russian organizations in the form of dividends from Russian organizations	182 1 01 01040 01 1000 110	182 1 01 01040 01 2100 110	182 1 01 01040 01 3000 110
From income received by foreign organizations in the form of dividends from Russian organizations	182 1 01 01050 01 1000 110	182 1 01 01050 01 2100 110	182 1 01 01050 01 3000 110
From income received by Russian organizations in the form of dividends from foreign organizations	182 1 01 01060 01 1000 110	182 1 01 01060 01 2100 110	182 1 01 01060 01 3000 110
From income received in the form of interest on state and municipal securities	182 1 01 01070 01 1000 110	182 1 01 01070 01 2100 110	182 1 01 01070 01 3000 110

Every enterprise is familiar with the KBK, or budget classification code. Organizations that calculate and pay taxes send money using these codes. All budget organizations have their own code, according to which the operator sends cash.

One mistake made in the details can lead to the amount being stuck. Accordingly, the money will not get to where it is needed on time. This may lead to penalties and interest from the tax office. And then your organization will have to recognize the KBK by penalties for income tax to the budget of the constituent entity of the Russian Federation.

If it so happens that your company is late with the next payment, then you need to be prepared for the fact that you will have to pay a fine and penalty. You should do the calculation of penalties yourself, depending on the days of delay.

The payments themselves are made using various codes. Where additional funds were not paid, the BCC for penalties is indicated:

KBC for fines:

Legislation does not specify deadlines for paying taxes. All organizations that engage in business are required to pay to the state treasury sums of money. Companies calculate these amounts based on their profits.

After the calculation has been made and the tax has been calculated, payment must be made. For this purpose, there is its own KBK income tax.

KBK income tax

Organizations in the course of their activities earn profits on which they are required to pay taxes to the state. Depending on the subject, organizations pay standard tax 20%.

• 2% goes to the federal treasury.
• 18% goes to the regional budget.

Income tax is paid by organizations that work for OSNO. Companies using other types tax systems: USN, UTII - repay single tax.

If your organization works on common system taxation, then pays tax on the profit received. Accordingly, in payment document KBK code is indicated:

These details are provided by all taxpayers, except for groups of taxpayers belonging to a partnership union and foreign companies.

Standard tax rate is 20%. Minimum bid, which can be set by local authorities, is 13.5%. Percentage going into federal budget, unchanged in any case.

At the end of the reporting period, you must fill out a declaration and make tax payments. KBK codes are indicated in payment documents. Based on this data, money is sent.

KBK penalties to the Federal budget

If the company is late in payment for some reason, penalties and fines will be assessed. There is a BCC for penalties on income tax to the federal budget, which is a 20-digit set of numbers. So, if you need to send money to the federal budget for a penalty:

• 182 1 01 01011 01 2100 110 – KBK.

When departing to regional fund KBK penalty:

• 182 1 01 01012 02 2100 110.

When filling out payment documents, be sure to carefully check where the money is going.

Each KBK code is a specific organization. If you make the slightest mistake, the money will go to the wrong address. Late payment may result in further fines and penalties.

Income tax and BCC

All companies engaged in a certain type of activity make a profit and are required to pay tax to the state on this profit. All financial activities enterprises is directly linked to income tax.

For all accounting operations and filling out payment documents, there are separate BCCs.

Let's look at KBK penalties for income tax.

182 1 01 01011 01 2100 110 – KBK tax penalties to the federal treasury.

182 – Government body code.

1 – income code.

01 – tax code.

01011 – income item.

01 – budget level (federal or regional).

2100 – reason for payment (fines, taxes, fines).

110 – classification of profit (income). Tax, non-tax, owner.

Correctness and accuracy when entering details will help the company avoid unnecessary expenses. Timely payment of taxes will not entail penalties from NI.

What BCCs are established for legal entities for the purpose of paying income tax in 2017? Which BCCs should be used to pay penalties and fines? We present you a convenient table with the current BCCs for 2017.

Paying taxes in 2017: new rates

The procedure for paying income tax in 2017 depends on the tax rate, which depends on the type of income (profit). Cm. " ".

By general rule(and most often) income tax must be paid to budgets of two levels:

• 3 percent of the profit amount - to the federal budget (if the Tax Code of the Russian Federation does not establish a zero rate);
• 17 percent of the profit amount goes to the regional budget (unless the Tax Code of the Russian Federation and regional legislation provide for other rates). This procedure is provided for in paragraph 1 of Article 284 Tax Code RF.

3% goes to the federal budget and 17% goes to the regional budget. Apply these rates to profits received from 1 January 2017. For 2016 profits, apply different rates: 2% to the federal budget and 18% to the regional budget.

Tax for 2016: payment deadline

Transfer the amount of income tax accrued for 2016 to the budgets no later than March 28 of the year following tax period. That is, no later than March 28, 2017 (clause 1 of article 287, clause 4 of article 289 of the Tax Code of the Russian Federation). Calculate it (reduce it) taking into account the advance payments transferred during the past year (clause 1 of Article 287 of the Tax Code of the Russian Federation).
Example.
At the end of 2016, Cosmos LLC received a profit of 1,600,000 rubles. Income tax is accrued in the amount of:

• to the federal budget - 32,000 rubles. (RUB 1,600,000 × 2%);
• to the regional budget - 288,000 rubles. (RUB 1,600,000 × 18%).

Read also Deadline for filing income tax returns for 9 months of 2016: how not to be late

During the year, Cosmos made advance payments in the amount of:

• to the federal budget - 29,000 rubles;
• to the regional budget - 199,000 rubles.

Advance payments for income tax reduce the amount of income tax payable at the end of 2016. Therefore she composed:

• to the federal budget - 3000 rubles. (RUB 32,000 – RUB 29,000);
• to the regional budget - 89,000 rubles. (RUB 288,000 – RUB 199,000).

On March 28, 2017, the accountant of Kosmos (a legal entity) formalized the payment of tax with the following documents:
payment order to the federal budget in the amount of 3,000 rubles;
payment order to the regional budget in the amount of 89,000 rubles.

KBK for 2017: table

In 2017, to pay income tax, you need to use budget classification codes, which determine the identity of the payment sent to the budget for the purpose of paying income tax, penalties and fines by legal entities.

Purpose	Mandatory payment	Penalty	Fine
Income tax in 2017
to the federal budget (except consolidated groups taxpayers)	182 1 01 01011 01 1000 110	182 1 01 01011 01 2100 110	182 1 01 01011 01 3000 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 01 01012 02 1000 110	182 1 01 01012 02 2100 110	182 1 01 01012 02 3000 110
to the federal budget (for consolidated groups of taxpayers)	182 1 01 01013 01 1000 110	182 1 01 01013 01 2100 110	182 1 01 01013 01 3000 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 01 01014 02 1000 110	182 1 01 01014 02 2100 110	182 1 01 01014 02 3000 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)	182 1 01 01020 01 1000 110	182 1 01 01020 01 2100 110	182 1 01 01020 01 3000 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office	182 1 01 01030 01 1000 110	182 1 01 01030 01 2100 110	182 1 01 01030 01 3000 110
from the income of Russian organizations in the form of dividends from Russian organizations	182 1 01 01040 01 1000 110	182 1 01 01040 01 2100 110	182 1 01 01040 01 3000 110
from the income of foreign organizations in the form of dividends from Russian organizations	182 1 01 01050 01 1000 110	182 1 01 01050 01 2100 110	182 1 01 01050 01 3000 110
from dividends from foreign organizations	182 1 01 01060 01 1000 110	182 1 01 01060 01 2100 110	182 1 01 01060 01 3000 110
from interest on state and municipal securities	182 1 01 01070 01 1000 110	182 1 01 01070 01 2100 110	182 1 01 01070 01 3000 110
from the profits of controlled foreign companies	182 1 01 01080 01 1000 110	182 1 01 01080 01 2100 110	182 1 01 01080 01 3000 110

Changes have been made to the 2017 BCC of income tax for legal entities. A separate code has been introduced for income tax of controlled foreign companies. See the current tax codes, penalties and fines in the tables.

When filling out payment orders for income tax, in field 104 of the payment order, you must indicate the appropriate budget classification code.

The KBK of income tax 2017 consists of 20 characters (all code characters cannot be equal to “0”) and is divided into two groups depending on the budget to which the legal entity transfers the tax. For current payments the codes are as follows.

Main BCCs of income tax in 2017 for legal entities

Since 2017, the BCC for the transfer of tax on income in the form of profit of a controlled foreign company (CFC) has changed. The new BCC for such payments is 182 1 01 01080 01 0000 110. The Ministry of Finance introduced changes by order No. 90n dated June 20, 2016.

Please note that when paying tax on dividends, KBK depends on who paid the income and to whom.

If budgetary organization or the NPO receives profit or other taxable income, then you will have to accrue and pay income tax (NNPO) in any case. Certainly, we're talking about about taxpayers applying the main taxation regime.

Despite the fact that NNPO is classified as a federal tax liability, it has to be credited to two budgets at once: regional and federal. Moreover, for each type of payment the KBK (income tax 2020 for legal entities) is individual. So, make payments:

• KBK to the federal budget - 182 1 01 01011 01 1000 110 in the amount of 3%;
• KBK to the regional budget - 182 1 01 01012 02 1000 110 - maximum 17%, however, the authorities of the subject have the right to reduce rates for individual categories payers up to 12.5%.

If an organization has separate divisions, territorial representative offices or branches, then NNGOs are calculated in special order. To avoid penalties from controllers, correctly determine how to pay NNGOs according to separate units in 2020.

The basic amount of tax calculated by taxpayers other than consolidated groups of taxpayers

Basic fiscal payment for consolidated groups of taxpayers

Fiscal payments from the income of foreign companies not related to activities in our country through a permanent representative office

Tax obligations when fulfilling production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)

Collection of income from Russian companies in the form of dividends from Russian organizations

Mandatory tranches from the income of foreign companies in the form of dividends from Russian companies

Budget payments from dividends from foreign organizations in favor of Russian companies

Fiscal encumbrance on interest on state and municipal securities

Tax tranches from interest on bonds of Russian organizations ( new code, introduced in 2020)

Budgetary obligations for NNGOs from the profits of controlled foreign companies

Use KBK data not only for calculating tax obligations, but also for making advance payments. We talked about who and how often is obliged to pay advances on NNPOs in the article “Instructions: we pay NNPOs in advance.”

How to pay: fill out a payment order

To transfer the fiscal liability for NNGOs, you should adhere to general rules on filling out payment documents. Let's determine the most important points, including KBK:

1. Recipient of the tranche. In this field, it is not enough to indicate only the name of the Federal Tax Service. Fill out this information in the following order: first write down the name territorial body Treasury, and only then, in parentheses, write down the name of the Federal Tax Service at the location of the taxpayer.
2. TIN and KPP of the recipient - indicate the codes that are assigned to the territorial inspection to which the payer NNGO is attached.
3. Payer status (box 101) - enter the code “01”. The requisite indicates that the budget payment is made by a legal entity.
4. KBK (field 104) - fill in the code taking into account the category, purpose and budget level of the payment. For example, the KBK penalty for income tax to the federal budget for 2020 is “182 1 01 01011 01 2100 110”.
5. If the tranche is credited to the state budget upon request or act tax audit, you will have to fill in additional fields. Step by step instructions for filling out documents for payment of NNPO - in a separate article “Sample payment order: income tax 2020”.

An example of how to pay penalties for the KBK income tax 2020, payment order, sample:

KBK for income tax 2020

Galina Kardashyan
Chief accountant-methodologist 1C-WiseAdvice

The budget classification code (BCC), an important tax payment detail, can cause a lot of problems if an accountant makes a mistake. What are these problems and how to avoid them? Read our article.

Who pays income tax

If your company does not apply any of the special regimes, then it is an income tax payer. In some cases, organizations using special regimes must pay income tax. Moreover, those who apply the simplified tax system pay income tax only on certain types of income. And UTII payers - from all income that does not relate to “imputed” activities.

Of course, being a taxpayer does not mean that the company necessarily remits income tax. There are companies that:

• has the right to apply a 0% rate for income tax (medicine, education, agriculture, participants of various investment projects, for example, in Skolkovo);
• until they receive revenue.

Income tax, unlike VAT, does not need to be calculated if the company is in reporting period I only received advances. Everyone else must replenish the budget with this tax and at the same time avoid making mistakes in the KBK, so as not to waste a lot of time on additional interaction with the tax office on issues:

• payment clarification;
• refund and offset of overpayment.

What kind of thorns you will have to go through with such “interaction”, read in our article How to return overpayment of taxes for legal entities.

KBK for payment of corporate income tax

To pay the tax, 11 different BCCs have been established. We have combined information on them into a single table that will help you avoid mistakes.

Table 1. BCC for income tax – 2020

Please note that the BCC depends on where you are transferring the tax: to the federal budget or the regional one.

KBC for payment of fines and penalties

The complex 20-digit structure of the KBK still gives a chance to avoid mistakes if you understand that the “set of numbers”:

• has a certain structure;
• It is more correct to call numbers digits.

Group "1000" means you pay tax. You will receive a new BCC if you bet instead of 1000:

• 2100 (for payment of penalties);
• 3000 (to pay fines).

Although we indicated these values ​​in the context of income tax, for a number of other taxes the level for payment of tax, penalties and fines is the same.

Features of calculation and payment of income tax

The features of income tax calculations, which can be called atypical, are discussed in Table 1. However, even the standard case (the first two rows of Table 1) has other features, in addition to distribution across budgets.

There are so many features that there is a need to detail the accounting policy for this tax as much as possible. It is in accounting policy should be detailed:

• determination of the tax base for income tax;
• formation of tax obligations to the budget.

This gives a chance even again accepted accountant correctly determine the BCC, understanding with what facts economic life companies he will encounter in practice. However, we recommend that if you lose your accountant, you do not look for a new one. Without the help of a colleague, even a highly qualified accountant will take a long time to understand the essence.

Tax calculation example

• 1500 – revenue;
• 950 – cost;
• 15 – non-operating income;
• 35 – non-operating expenses.

Accordingly, the tax base will be 530 thousand rubles. (1500 + 15 – 950 – 35).

The total tax amount for the six months is 106 thousand rubles. (530 x 20%), including:

• 15.9 thousand rubles. (530 x 3%) – federal budget;
• 90.1 thousand rubles. (530 x 17%) – regional budget.

If the company made advance payments, then they need to be deducted and paid to the budgets with the corresponding BCCs.

Most the right way to protect the company from problems due to incorrectly transferred taxes - switch to comprehensive accounting outsourcing in 1C-WiseAdvice. We guarantee that you will never have:

• errors in KBK;
• the need to contact the Federal Tax Service to return the overpayment, clarify the payment and other temporary deprivations working capital points related to incorrect BCC in the payment.

We have a formation tax bills undergoes multilateral control, including through the use of special programs.

KBK income tax 2020 for legal entities and organizations, penalties

KBK for payment of interest on income tax

to the federal budget (except for consolidated groups of taxpayers)

to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)

to the federal budget (for consolidated groups of taxpayers)

to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)

when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)

from the income of foreign organizations not related to activities in Russia through a permanent representative office

from the income of Russian organizations in the form of dividends from Russian organizations

from the income of foreign organizations in the form of dividends from Russian organizations

from dividends from foreign organizations

from interest on state and municipal securities

from the profits of controlled foreign companies

KBK for VAT transfer in 2020

VAT on goods (work, services) sold in Russia

VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan)

VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia)

General tax amount at a rate of 20%, as a rule, it is necessary to transfer in two separate payments:

• to the federal budget – 3% of profits;
• to the budget of a constituent entity of the Russian Federation - 17% of profits.

Depending on this, the codes that must be used in payments when transferring differ:

• “profitable” tax or arrears thereof;
• penalties or debts thereon;
• fines or debts on them.

The main BCCs for corporate income tax in 2020 for legal entities are shown in Table 2.

Table 2. BCC of income tax 2020

Tax and arrears on it to the federal budget

Tax and arrears on it to the budget of a constituent entity of the Russian Federation

Penalties on payment from profits to the federal budget

Penalties on payment from profits to the regional budget

Penalties for the federal part of the payment

Fines for the regional part of the payment

If the tax authorities did not receive tax payment after the deadline for its transfer has expired, the territorial inspection begins to charge penalties. They can be canceled, but to do this the legal entity will have to clarify the payment, that is, proceed as follows: submit an application, undergo reconciliation.

And yet, refusal to clarify the payment is not excluded. In this case, penalties will have to be paid, and the tax will have to be paid again and an application for a refund or offset of the overpayment must be submitted.

contributions for periods up to 2017

Contributions for temporary disability and maternity

Contributions for injuries

Contributions for compulsory health insurance

KBC for individual entrepreneurs' insurance premiums for 2020

KBK for periods up to 2017

Fixed contributions to the Pension Fund based on the minimum wage

Additional pension contributions at tariff 1

Additional pension contributions at tariff 2

Since 2020, the BCC for insurance premiums has become smaller. The point is that the BCC for fines and penalties was changed to insurance premiums at additional tariffs. Now these BCCs do not depend on the special assessment (Order of the Ministry of Finance dated 06/08/2018 No. 132n). Here is a table with the changes.

KBK: income tax on dividends

When are KBK profits 2020 needed for legal entities?

Employee income tax

Penalties on employee income tax

Employee income tax penalties

Tax paid by entrepreneurs on the general system

Penalties on the tax paid by entrepreneurs on the general system

Tax penalties paid by entrepreneurs on the general system

for property not included in the Unified Gas Supply System

for property included in the Unified Gas Supply System

KBK – transport tax 2020 for individuals and legal entities

With individuals

KBK on simplified tax system – 2020 (income)

Advances and tax for the object “income”

Penalties for the object “income”

Fines for the object “income”

KBK on the simplified tax system - 2020 (income minus expenses)

Advances, tax and minimum tax for the object “income minus expenses”

Penalties for the object “income minus expenses”

Fines for the object “income minus expenses”

KBK on UTII (single tax on imputed income) 2020

KBK for 2020 for individual entrepreneurs (patent)

tax to the budgets of city districts

tax to the budgets of municipal districts

tax to the budgets of Moscow, St. Petersburg and Sevastopol

tax to the budgets of urban districts with intracity division

to the budgets of intracity districts

BCC for Unified Agricultural Tax for 2020

KBK for water tax for 2020

For plots within the boundaries of intracity municipalities Moscow and St. Petersburg

For plots within the boundaries of urban districts

For plots within the boundaries of inter-settlement territories

For plots within the boundaries of rural settlements

For plots within the boundaries of urban settlements

For plots within the boundaries of urban districts with intra-city division

For plots within the boundaries of intracity districts

KBC for mineral extraction tax 2020

Combustible natural gas from all types of hydrocarbon deposits

Gas condensate from all types of hydrocarbon deposits

Extraction tax for common minerals

Tax on the extraction of other minerals (except for minerals in the form of natural diamonds)

MET on continental shelf Russian Federation, in exclusive economic zone Russian Federation, when extracting minerals from the subsoil outside the territory of the Russian Federation

Mineral extraction tax in the form of natural diamonds

Mineral extraction tax in the form of coal

Payments for subsoil use 2020

Regular payments for the use of subsoil for the use of subsoil (rentals) on the territory of the Russian Federation

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

User fees natural resources 2020

KBK for payment

Payment for negative impact on the environment
Payment for emissions of pollutants into the atmospheric air by stationary facilities

Payment for emissions of pollutants into the atmospheric air by mobile objects

Payment for discharges of pollutants into water bodies

Payment for disposal of production and consumption waste

Fee for other types negative impact on the environment

Payment for the use of aquatic biological resources under intergovernmental agreements

Payment for the use of federally owned water bodies

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

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

KBK for the fee for the use of objects of the animal world 2020

BCC 2020 for fees for the use of aquatic biological resources

Fee for the use of aquatic biological resources (excluding inland water bodies)

Fee for the use of objects of aquatic biological resources (for inland water bodies)

KBK 2020 for trading fee

KBK for payment

Trade tax in federal cities

Penalty trading fee

Interest trading fee

Fines trade fee

KBK 2020 tax on gambling business

State duty: BCC for 2020

State duty on cases considered in arbitration courts

State duty on cases considered by the Constitutional Court of the Russian Federation

State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation

State duty on cases considered by the Supreme Court of the Russian Federation

State duty for state registration:
– organizations;
– individuals as entrepreneurs;
– changes made to the constituent documents of the organization;
– liquidation of the organization and other legally significant actions

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

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

Other state fees for state registration, as well as performance of other legally significant actions

State duty for re-issuance of a certificate of registration with the tax authority

Income from rendering paid services and compensation of state costs: KBK 2020

KBK for payment

Fee for providing information contained in the Unified state register taxpayers

Fee for providing information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs

Fee for providing information from the register of disqualified persons

KBC 2020: fines, sanctions, damages

KBK for payment

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

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

Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses of the Russian Federation

Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards

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

Useful documents

BCC for tax is a coding of budget expenses and revenues necessary for the distribution of payments. Russian companies enter KBK in field 104 of payment slips for transferring payments to the budget and off-budget funds. The amounts paid form government revenues, and in order for each type of payment to be received by the recipient without error, the legal entity must indicate the correct code, including the KBK of income tax 2020.

KBK contains code information to transfer according to destination non-cash payment– for personal income tax, income tax, mandatory contributions etc. An inaccurate BCC results in the tax payment not reaching the addressee. As a result, after the deadline for transferring the tax, the inspectorate will require payment of penalties. Therefore, it is safer to check the KBK income tax 2020 in accordance with the current codes.

KBC for the transfer of excise taxes in 2020

Failure to fulfill transfer obligations for any reason will be the basis for the accrual of penalties. If an error is made in the KBK, the money does not disappear, it goes into the category of unexplained payments in the Treasury. If a code for another payment is specified, an overpayment will be generated for it. When reconciling with the tax office, this can be easily detected. To transfer funds using the required details, you must submit a corresponding application to the Federal Tax Service.

Usually, when an error is corrected, the tax office immediately cancels the penalty, because the funds were transferred to the Treasury, that is, to the budget, and the obligation was fulfilled; the date of transfer does not change. If the tax office continues to demand payment of penalties, its decision can be appealed to the court. Practice shows that this is an effective method.

Excise taxes on goods produced in Russia

wine, grape, fruit, cognac, calvados, whiskey distillates

cars and motorcycles

cider, poiret, mead

benzene, paraxylene, orthoxylene

wines with a protected geographical indication, with a protected designation of origin, except for sparkling wines (champagnes)

sparkling wines (champagnes) with protected geographical indication, with protected designation of origin

Excise duties on goods imported from member states of the Customs Union (payment of excise duty through tax inspectorates)

ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey

cider, poiret, mead

ethyl alcohol from non-food raw materials

electronic nicotine delivery systems

tobacco and tobacco products intended for consumption by heating

motor oils for diesel, carburetor (injection) engines

fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol

alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol

alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol

Excise taxes on goods imported from other countries (payment of excise duty at customs)

ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey

distillates – wine, grape, fruit, cognac, calvados, whiskey

cider, poiret, mead

ethyl alcohol from non-food raw materials

electronic nicotine delivery systems

tobacco and tobacco products intended for consumption by heating

cars and motorcycles

motor oils for diesel, carburetor (injection) engines

fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol

alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol

alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol

Making a payment order

The BCC for paying income tax is indicated in field 104 of the payment slip. Budget classification codes are established federal body authorities and operate throughout the country; for 2020 they were approved by Order of the Ministry of Finance No. 132n dated 06/08/2018. Other details can be clarified on the official website of the Federal Tax Service, having previously determined tax office at the place of registration of the payer. These details are different for different legal entities; this must be taken into account when using sample payment slips.

Decoding of the KBK income tax

The KBK of income tax 2020 consists of 20 categories.

Any 20-digit budget code is divided into standard parts - the so-called groups of categories, each of which contains various information about non-cash transfers. For example, the code bits define:

• transfer administrator (from 1st to 3rd category);
• group of budget revenues (from 4th to 6th category);
• type of budget receipt (from 7th to 11th categories);
• targeted payment budget (from 12th to 13th);
• type of transfer (from 14th to 17th);
• direction of movement of funds - receipt into the budget or withdrawal from it (from the 18th to the 20th).

If you take all the BCCs of the income tax, it is easy to see that they have similar parts that determine that these are payments of the same category.

1. Digits from 1st to 3rd have the value “182”, that is, the Federal Tax Service administers such payments.
2. The 4th to 6th digits have the value “101”. This means that payments are made from income, from profit.
3. The 18th to 20th digits have the value “110”. That is, the transfer refers to budget revenues, not withdrawals.

At the same time, transfers in the form of taxes, penalties and fines have various purposes and reasons. Therefore, the BCCs for income taxes do not completely coincide.

1. Code bits 12 to 13 take on two meanings:

• “01” - revenues to the all-Russian budget;
• “02” - revenues to the regional budget.

1. Code bits from 14 to 17 take three meanings:

• “1000” - tax or arrears;
• “2100” - penalties or debt for them;
• “3000” - fines or debt for them.

New KBK 2020

However, all major BCCs have not changed. Contributions and basic taxes are paid according to the same codes as in 2018.

There are also four new BCCs for legal entities under the new tax on additional income from the extraction of hydrocarbon raw materials.

Actually, that’s all the main taxpayers need to know. However, if you are interested, we will tell you about the innovations of 2020 in more detail.

13 new BCCs have been officially approved for 2020. Nine for taxes and excises, two for state duties, one for property taxes individuals ( Federal law dated November 29, 2018 No. 459-FZ, order of the Ministry of Finance dated September 20, 2018 No. 198n). Full list- in the table.

Currently, a document amending Order No. 132n (Order of the Ministry of Finance dated November 30, 2018 No. 245n) is being registered with the Ministry of Justice. When this document comes into force, the list of KBK will be replenished with new codes. Moreover, these new codes concern mainly ordinary individuals.

• tax on professional income (this tax must be paid by self-employed citizens) - 182 1 05 06000 01 1000 110;
• single tax payment of an individual - 182 1 06 07000 01 1000 110.

The Ministry of Finance of Russia, by order No. 87n dated 06/09/2017, introduced new BCCs for interest coupon receipts to companies holding bonds: Russian legal entities, if these bonds:

• ruble;
• quoted on the market securities on the coupon accrual date;
• released between 2017 and 2021.

Mortgage-backed, if such bonds have been issued since 2017. Read about these changes in Table 5.