Kbk property deduction for individuals. Budget classification code in the personal income tax refund application

Stumbling block during registration tax documents individuals are codes budget classification RF. One of the most common forms of reporting is 3-NDFL, using the example of which the article discusses the problems of specifying the BCC.

Using budget classification codes when preparing personal income tax returns

The country’s budget is complex, multi-component and multi-level financial system. It is divided not only into income and expenditure segments, but also into levels - federal, regional, local. BC codes are an analogue of the addressee's data on postal envelopes, they indicate the route of movement of funds, recipients and target orientation.

An error in writing the KBK will, at best, provoke logical fallacy in constructing the route for the movement of money and will stop the payment, in the worst case, it will divert the money to an inappropriate recipient. Failure to understand the meaning of this number series leads to involuntary negligence when indicating it and, as a consequence, to subsequent problems in relations with the tax authorities.

Before talking about what a budget classification code is and how to find out 3 personal income taxes, you should clarify a number of equally important issues:

• what is 3 personal income tax;
• In what cases is reporting submitted:
• who rents;
• which BCC 3 personal income tax to indicate;
• order of presentation;
• correction of errors when filling out.

3-NDFL: what is the form for?

Form 3-NDFL is a special case of confirmation of receipt of taxable income.

In general, when an individual receives income in the form of wages from the employer-legal entity - funds are received minus 13% tax rate, and the obligation to declare the employee’s income rests with the employer.

Special cases of self-transfer of income information include receipt of income:

• when working for an individual employer;
• from property (sale or rental);
• by taking ownership of valuable property donated by a person who is not a relative of the recipient;
• from winning the lottery;
• Abroad.

Important! 3-NDFL is the basis for receiving tax compensation by individuals for types of expenses specified by law.

Who submits 3-NDFL and how?

The legislator distinguishes two groups of tax filers:

• obliged;
• proactive.

Important! Mandatory and voluntary declaration of income have different deadlines for submitting documentation.

The income of individuals is subject to mandatory declaration in order to pay the tax burden established by law. In this case, the document must be submitted to the relevant tax authority before April 30 of the year following the reporting year.

Proactive submission of a certificate of income is allowed when registered by an individual tax refund for expenses incurred for payment:

• medical services and medicines;
• life insurance;
• training;
• purchase (construction) of housing and land under it;
• percent on targeted loans and loans issued not related parties; mortgage bank loans.

And also when receiving tax deductions for transactions with securities that provide such an opportunity.

In cases of voluntary reporting, in addition to the declaration, you will need to attach documents confirming expenses. The deadline for submitting a complete package of documents is determined for each type of deduction individually.

Composition of the budget classification code

The encoding is a twenty-digit combination of 7 digital groups. Each group carries its own information load.

The first digital group (first – third digit of the code) is the code of the payment recipient.

The second digital group (fourth digit of the code) determines the type of profit

The third digital group (fifth and sixth digits of the code) indicates the purpose of the payment.

The fourth digital group (seventh – eleventh digit of the code) indicates the budget level and income item.

The fifth digital group (twelfth – thirteenth digits of the code) contains the income element.

The sixth and seventh digital groups (fourteenth to twentieth digits of the code) - detail information about income.

Consideration using the example of KBK 182 1 01 02030 01 1000 110.

182 - recipient of the Federal Tax Service of Russia;

1 - tax and non-tax revenues;

01 – income tax;

02 - subject budget Russian Federation;

030 – value in accordance with the budget income classifier;

01 — federal budget;

1000 – payment amount (recalculations, arrears and debt for the corresponding payment, including canceled ones);

110 - tax revenues.

Classification codes for 3-NDFL

Most standard codes budget classification in 3 personal income tax declarations:

When applying for a deduction, an application form approved by order authorized body dated 02/14/2017 No. ММВ-7-8/182@, also provides for the indication of the BC code. It is important to know that you should specify the same code as in .

The most common example would be a deduction for an officially employed citizen who wished to issue property deduction. In the form, he will need to indicate the coding of “agency” taxes - 182 1 01 02010 01 1000 110. This choice is due to the fact that the applicant is a citizen who has income, the encumbrance of which has already been paid by the tax agent.

Important! List of sources of income ( KBK directory), approved by order of the Federal Tax Service of Russia dated December 29, 2016 No. ММВ-7-1/736@, provides for several dozen BCCs for individuals.

In order to eliminate the situation of a typo or completely incorrect indication of the code, it is easier and more convenient to install free software from the Federal Tax Service of Russia, which will automate and optimize the process of submitting documents as much as possible, including helping to determine the BCC. Or fill out the form via Personal Area tax Software posted on the website of the tax service in the section “Individuals” - “Submission of an income declaration.”

You should pay attention to the annual update of the program. In case there is a need to submit information about income for an outdated taxable period, you will need to fill out the declaration in the version of the program for the corresponding year. The application will allow you not only to print the declaration, but also to upload the file in electronic form, which will significantly speed up the process of submitting documents to the responsible person. Find out about the release new version Applications are better on the official website of the Federal Tax Service of Russia.

However, if there is no possibility of automated submission of the declaration, the corresponding form can be obtained from any territorial office authorized body. A form filled out by hand is also required to be accepted, as is a typewritten form. It should be filled out extremely carefully - crossing outs and corrections in the form are not allowed.

Changes in legislation

The legislation of the Russian Federation is flexible and requires constant monitoring. It is better to check the relevance of the document each time before contacting the authorized body.

Important! Last changes entered into the reporting form by order dated October 25, 2017 and came into effect from the beginning of 2018.

In addition, the innovation of the 3-NDFL form from 2018 is the appearance of an application in which you should provide a calculation of your income from the sale of each property that was registered as a property after 01/01/2016.

Error while filling

If found in a declaration form already submitted to the tax authority significant errors, which may affect the amount of taxes, it should be officially amended.

Important! The clarifying form is similar to the qualifying one. That is, if an error is detected in 2018 for 2016 reporting period To correct it, you must fill out the 2016 sample form.

Changes are made by filling out the updated form 3-NDFL with an entry in the “Adjustment number” field. title page forms of the corresponding serial number clarifications. For the primary adjustment it will be “1”, for the secondary adjustment “2”, etc.

Documents justifying the legality of such clarification should be attached to the updated form. Additionally, the package of documents allows for the presence of a cover letter explaining the reason for the clarification.

This detailed article provided comprehensive information on the issues of indicating the KBK personal income tax in 3-NDFL, as well as on the procedure for filing and possible adjustment of the declaration form. This is a simple process if you approach it responsibly and carefully, as required by any official financial document.

Correct budget classification code in 3-NDFL for 2016 year is one of the key details of this declaration. Therefore, we will consider the requirements for it and the current values ​​of the BFC in 2017.

Where to look

The most relevant KBK for 3-NDFL for 2016 year approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The updated version is valid from December 7, 2016.

Budget classification codes from this Ministry of Finance document are taken not only for filling out a declaration in form 3-NDFL (approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671), but also for generally transferring income tax to the treasury. Including penalties and fines on it.

Like a prop KBK in the 3-NDFL declaration for 2016 The year appears at the very beginning of Section 1 of this form (field 020):

Note: necessary budget classification code for 3-NDFL for 2016 You don’t need to look for a year anywhere if you fill out this declaration using a program from the official website of the Federal Tax Service of Russia. Her work algorithm is structured in such a way that she herself will enter the necessary and correct BCC, depending on the situation in which a person submits 3-NDFL.

New KBK

It is interesting that the periodic updating by tax authorities of the 3-NDFL declaration form directly affects the composition of budget classification codes for income tax. For example, a series of recent updates to this form concerned the foreign income of individuals. In this regard, the Ministry of Finance introduced a new KBK tax. For 3-NDFL for 2016 year it has the following meaning:

Basic values

Let's analyze: as can be seen from the table, for IP KBK in 3-NDFL for 2016 has a separate meaning than for ordinary individuals. And the first position includes KBC for 3-NDFL 2016 with property deduction(or other deduction to which the applicant is entitled).

• if the income from which personal income tax was withheld by a tax agent, then the “agency” personal income tax tax code is indicated - 182 1 01 02010 01 1000 110. As a rule, a declaration with such personal income tax is submitted by an individual when claiming the right to any deduction for the return of personal income tax from the budget;
• if income from which an individual has yet to pay personal income tax to the budget, then - 182 1 01 02030 01 1000 110.

If, for example, personal income tax previously paid in different municipalities is subject to refund, then section 1 of the declaration is also filled out in several copies separately for each OKTMO code (clause 4.1 of Appendix No. 2 to Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7- eleven/). True, the BCC in each of these sections is the same.

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Application for personal income tax refund in 2019

Also, due to inattention, a citizen indicates the incorrect amount of a property that is declared or submitted an application to the Federal Tax Service at a location other than its location. It is also worth paying close attention to the calculations for property taxes, it is possible that the statement for deduction property groups has already been used. For some groups of deductions, according to the law, a citizen can apply for a refund only once in his entire life.

• Determine the category of deduction for which the application is being submitted;
• In accordance with the category, select the originals of title documents;
• Certify payment receipts and bank orders with a note indicating the payment was made;
• Check the declaration for compliance with the form that is relevant in the current period;
• Fill out a tax refund application correctly, specify everything required details applicant and bank details.

Which cbk is needed when returning personal income tax?

(Legal entity - organization. Payment of personal income tax for hired work and 3-personal income tax compensation. Please note: required code There is no need to look anywhere for the budget classification for 3-NDFL for 2019, if If the amount of personal income tax to be transferred or returned from the treasury turns out to be zero, then in line 020 of Section 1 of the 3-NDFL report for 2019 they still put the BCC. Why is budget classification needed? Who needs to apply for 3-NDFL. How to apply for 3-personal income tax. Decoding of KBK codes in 3-NDFL. At the same time, the taxpayer can apply for a tax refund. How to apply for 3-NDFL. Home Taxes for individuals persons personal income tax Tax deductions 3-NDFL. What is this code and why is it needed. In order for all income and expenses of taxpayers to be controlled by government agencies KBC was put into effect. How to return personal income tax overpaid according to the declaration? Which KBK should be indicated for The income tax refund procedure includes a number of stages: Download the application. No more than 3 months are given), the citizen needs to submit an application to the Federal Tax Service for the return of the overpayment. Information must be filled out for each employee separately. What you need to know about KBK personal income tax payers? For 2019, the budget classification codes for paying income tax for employees have not changed. Personal income tax, Personal income tax, Pension Fund, VAT, Transport taxHome ( KBK codes). The procedure for applying the BCC (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return). KBK personal income tax codes for 2019.

For other taxes, you can leave the overpayment to pay for future payments or write an application for a refund. Declaration of personal income tax 3-NDFL - how to fill out, where to download the form. Since now tax receipts must indicate the KBK, using this service you can not only prepare a receipt, but also find out the KBK code, as well as the Federal Tax Service code Budget Classification Codes (BCC).

In general, pay the withheld personal income tax in 2019 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs doing business on UTII or patent system taxation, transfer the tax to the inspectorate at the place of registration in connection with the conduct of such activities.

What budget classification codes for personal income tax have been approved for 2019? Which BCCs should I pay personal income tax on salaries, vacation pay and other payments? Here is a convenient table with the KBK for personal income tax for 2019. Also in the article you can see a sample payment order for personal income tax payment.

Application for personal income tax refund for treatment form 2019 free download

Social deduction treatment is due to an individual who, in a calendar year, paid from his own funds for medical services provided by licensed medical organizations or individual entrepreneur to this individual, his spouse, parents or children under 18 years of age, as well as wards under 18 years of age (clause

You can return personal income tax on expenses incurred for your treatment, for the treatment of your children, spouse and parents. There is a limitation - a deduction for treatment is provided in the amount of actual expenses incurred, but not more than 120,000 rubles. That is, you can return a maximum of 13% of 120,000 rubles. = 15600 rub. This maximum amount income tax that can be refunded by the taxpayer in connection with medical expenses.

Requirements for OKTMO in the 3-NDFL declaration

OKTMO is a code of eight or eleven characters that is used to identify various settlements. This classifier includes two sections, the first of which identifies all kinds of municipalities, while in the second it is denoted locality, included in a specific municipality.

1. A specific type of declaration is selected.
2. The unique number of the inspection department to which documents will be submitted is indicated.
3. The adjustment number is indicated (if the declaration is submitted for the first time, it is entered “0”).
4. The taxpayer's attribute is recorded. If the reporting entity does not fall into any of the proposed payer categories, another individual will need to be selected.
5. Indicated income tax, if an individual is an employee and receives a salary in rubles, while when filing taxes on payments in foreign currency or with entrepreneurial activity you need to check the appropriate box;
6. The accuracy of the information provided is confirmed. It all depends on who exactly submits the 3-NDFL declaration. If the procedure is carried out with the help of an authorized representative, then when submitting the declaration you will need to provide a copy of your passport.

Application for personal income tax return sample 2019

That is, personal income tax that was received ahead of schedule, will be assessed by the Federal Tax Service as an “erroneous” payment. The tax office does not consider it a tax and, therefore, it cannot be offset against future income tax charges. Overpaid personal income tax can be offset against payments for other taxes (for example, income tax or VAT).

• when selling housing (part or the whole apartment, house);
• in connection with the seizure of land for state purposes;
• during the purchase of apartments, rooms, shares, plots for new construction;
• in connection with the repayment of payments on loans that were issued for the construction and acquisition of objects.

KBK for personal income tax for 2019: table

By general rule, pay in 2019 personal income tax year it is necessary no later than the day following the day of payment to the employee (individual) of income. So, let’s say the employer paid the salary for January 2019 on February 9, 2019. The date of receipt of income will be January 31, 2019, the date of tax withholding will be February 9, 2019. The date no later than which you need to pay personal income tax to the budget, in our example – February 12, 2019 (since the 10th and 11th are Saturday and Sunday).

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2019. Vacation pay was paid to him on March 1. In this case, the date of receipt of income and the date of withholding personal income tax is March 1, and the last date when personal income tax must be transferred to the budget is March 30, 2019.

Which cbk to indicate in the application for personal income tax refund for 2019

From January 1, 2019, send everything insurance premiums needed at the Federal Tax Service. with the exception of the “injury” contribution, which will continue to be paid to the Social Insurance Fund. In this regard, the BCC indicated in payment orders by payers should also change. These twenty-digit codes must be indicated in field 104 of the payment slip for the correct distribution of taxes and contributions going to the budget. As of today, there are no new approved BCCs for insurance premiums, although for many taxes the codes for 2019 have already been adopted.

See the KBK for 2019 for personal income tax for employees and for dividends in our table: KBK for tax, penalties and fines for personal income tax. For convenience, we have indicated in which case which BCC can be used. For example, for personal income tax payment from employee salaries, for payment of dividends, etc.

Federal Law on such agreements 18210101020011000110 18210101020012000110 18210101020013000110 from enterprises having income from foreign companies(no representative office in the Russian Federation). Except for: dividends, % on shares. 18210101030011000110 18210101030012000110 18210101030013000110 for Russia. companies from dividends from domestic enterprises 1821010104001100110 18210101040012000110 18210101040013000110 for foreign companies from dividends from domestic enterprises 18210101050011000110 18210101050012000 110 18210101050013000110 for Russia.

Sample application for personal income tax refund for treatment

It seems quite appropriate to indicate the account number of the card, even if it is a salary card.

• Next to the account you should indicate the checkpoint and INN of the bank (not to be confused with the taxpayer’s INN).
• When submitting an application through a tax agent, it is important to indicate the name and details of this organization - otherwise the tax department will not accept the paper for consideration.
In the application, it is advisable to indicate which documents confirm the right to a personal income tax refund (it is advisable to note their numbers or the date of preparation).

It should be remembered that the application is submitted to the Federal Tax Service, after which department employees are obliged to contact the applicant or tax agent themselves to inform them of their decision.

Revisit tax authorities the payer himself will not have to.

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Budget revenues of the Russian Federation from the return of subvention and subsidy balances for past periods 19 - Return of subventions and subsidies 3) from 14 to 17 - Program code Shows taxes or fees (1000), interest and penalties (2000), fines (3000) 4) from 17 20 each - Classification codes Values ​​of the last three digits: 010 - Tax profits 151 - Additional payment to the budget from other sources.

budget unit

Info

RF 152 - Money from foreign enterprises or governments, etc.

When the value of fixed assets decreases 420 - When the value of uncreated assets decreases 440 - When the value decreases material reserves Where to indicate the BCC Let's take a closer look at where the BCC must be indicated.

Budget classification code 3-NDFL 2018

Who is entitled to a deduction for treatment? A social deduction for treatment is entitled to an individual who, in a calendar year, paid from his own funds for medical services provided by licensed medical organizations or individual entrepreneurs to this individual, his spouse, parents or children under 18 years of age, as well as wards under 18 years (pp.
3 p. 1 art. 219 Tax Code of the Russian Federation). Scroll medical services, incl. expensive types of treatment, approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.
Amount of deduction for treatment For expensive types of treatment, the amount of social security tax deduction unlimited: such expenses are accepted in the amount of actual expenses (para.
3 pp. 3 p. 1 art. 219

Tax Code of the Russian Federation). The remaining costs of treatment are taken into account in total with other “social” expenses specified in paragraphs.

2 - 6 p. 1 tbsp. 219 Tax Code of the Russian Federation (except for the costs of educating children), and cannot exceed 120,000 rubles for a calendar year (para.

Application for personal income tax refund in 2018

To whom is the amount returned? Personal income tax operation payment of excess tax is committed against a person who:

• Drawed up and submitted a declaration to the Federal Tax Service;
• Provided documentary rights to tax refund;
• Indicate in the application for personal income tax refund the amount and reason for the tax refund.

This citizen can be either a resident of the Russian Federation, i.e.
a person who stays in the country permanently. He can also live in the state for 183 calendar days or more, and be recognized as the recipient of an overpayment of taxes.

Attention

Read also the article: → “Return of personal income tax for education in 2018: features.”

How to find out kbk and oktmo in a tax refund application

Question: September 10, 2015, Maxim Good afternoon! In the Tax Refund Application, you must indicate the KBK and OKTMO.

How to find out this data? I live in Moscow, in the Koptevo district.

Thank you, Maxim Answer: Anna Yarotskaya, personal tax specialist Good afternoon, Maxim. In your tax refund application, you need to indicate the budget classification code and OKTMO depending on your situation.
You can view this data in your 3-NDFL declaration. For example, in the declaration form for 2014, KBK and OKTMO are contained on the sheet “Section 1. Information on the amounts of tax subject to payment (addition) to the budget / refund from the budget.” In forms 3-NDFL for 2011-2013, this data is contained in “Section 6.

Kbk personal income tax for employees in 2018: accountant’s memo

Type of payment for personal income tax for individual entrepreneurs who do not have employees KBK personal income tax 182 1 01 02020 01 1000 110 Penalties for personal income tax 182 1 01 02020 01 2100 110 Interest for personal income tax 182 1 01 02020 01 2200 110 Penalties for Personal income tax 182 1 01 02020 01 3000 110 KBK for personal income tax for individuals If an individual needs to pay in tax personal income tax, it also fills out payment documents, where it indicates the KBK.

Budget classification codes for residents are different from all others.

See the table below.

How to fill out an application for a personal income tax refund in 2018

To correct the KBK, you need to fill out an application asking to clarify the payment and send it to the tax office. Such a statement does not have a strict form; it can be written freely. We advise you to adhere to the following algorithm:

• refer to paragraphs 7 and 8 of Article 45 of the Tax Code and ask for clarification of the payment,
• indicate which one payment order and in which field the error was made,
• indicate that the wrong code was used and indicate the correct KBK,
• indicate the payment amount using incorrect details,
• indicate that due to an error in not transferring the tax amount to budget system There was virtually no Russian Federation.

The Tax Code directly states that non-transfer of money can only result from indicating an incorrect Federal Treasury account number or an error in the recipient’s bank.

CBC for personal income tax in 2018

So, you made a mistake with the code, what should you do:

1. Do not make a duplicate tax payment;
2. A company or individual entrepreneur writes an application to clarify the BCC for personal income tax in tax office at its location.
3. The territorial body of the Federal Tax Service decides on clarification tax payment on the day of its actual payment.

Note! If you incorrectly indicate the KBK for personal income tax, it is possible that you will be charged penalties, but you do not need to list them. If the company paid income tax on time, then after KBK clarifications, penalties are cancelled.

1. Federal Tax Service inspectors make a decision on clarification within 10 working days from the date of receipt of the application from the organization.

Kbk - budget classification codes for 2018

Personal income tax the employer informs the employee about this (a clear procedure for notifying the payer in Russian legislation undefined).

The payer then performs the following actions:

1. Requests a 2-NDFL certificate from the employer.
2. If there is a deduction, then a 3-NDFL document is drawn up.
3. Based on the two documents above, he fills out an application for the return of funds.
4. Prepares documents confirming the reason for the overpayment (housing purchase agreement, receipts for payment for treatment or education, paper confirming the assignment of resident status, etc.).
5. Independently submits the application, 2-NDFL, 3-NDFL and supporting documents to the Federal Tax Service (in person or by registered mail) or entrusts the employer with resolving this issue.

After all the papers have been submitted to the Federal Tax Service, all that remains is to wait for the decision of the tax department, which must be in writing.
F at appropriate rates 182 1 01 01010 00 1000 110 182 1 01 01010 00 2100 110 182 1 01 01010 00 3000 110 To the federal budget 182 1 01 01011 01 1000 110 182 1 01 01011 01 2100 110 182 1 01 01011 01 3000 110 V regional budget 182 1 01 01012 02 1000 110 182 1 01 01012 02 2100 110 182 1 01 01012 02 3000 110 From dividends of Russian organizations from Russian organizations 182 1 01 01040 01 1000 110 2 1 01 01040 01 2100 110 182 1 01 01040 01 3000 110 C dividends foreign organizations 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 Russian organizations from foreign organizations 182 1 01 01060 01 1000 110 82 1 01 01060 01 2100 110 182 1 01 01060 01 3000 110 From interest on state and municipal valuable papers 182 1 01 01070 01 1000 110 182 1 01 01070 01 2100 110 182 1 01 01070 01 3000 110 KBK 2018 Personal Income Tax Tax paid by the tax agent.