Kbk in the tax. Kbk tax service

What CBCs for taxes and insurance premiums apply in 2018? What tax on which CBCs to transfer? Where to pay penalties and fines? Are special CSCs used for IP? Were any new codes for personal income tax and USN introduced? Any accountant faces similar questions in the course of work. In this article, we will provide a table of KBK with decoding. You can also read the comments on the procedure for filling out payment orders and the indications in them of the CCC in 2018. You may want to bookmark this article in your browser as it can serve as your guide to CCC (including past payments). If you have any further questions, please contact free consultation to our accounting.

Purpose of budget classification codes in 2018

The code budget classification(KBK) - a combination of numbers known to accountants, as well as employees of banking and budget institutions. Characterizes a certain money transaction and is a convenient way to group expenses / incomes paid to the budget. Created on the basis Budget Code RF.

The CSC directory changes and improves quite often: in 2018, new codes are introduced, the old ones are corrected. If you are interested in the question specifically about the new CSCs in 2018, then we recommend that you read a special article on this subject. Cm. " ".

What do these numbers actually mean?

In accordance with the order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

• №1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay the BCC for personal income tax in 2018, the number "182" is put, for insurance premiums in Pension Fund- "392";
• № 4 - show the group cash receipts.
• №5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
• № 7-11 – elements that reveal the item and subitem of income.
• No. 12 and 13- reflect the level of the budget in which it is planned to receive Money. The federal code is "01", the regional one is "02". Municipal institutions the numbers "03", "04" or "05" are allotted. The remaining figures characterize the budget and insurance funds.
• №14-17 - indicate the reason for the execution financial transaction: making the main payment - "1000", accruing a penalty fee - "2100", paying a fine - "3000", deduction of interest - "2200".
• №18 – 20 - reflects the category of income received by the government department. For example, funds intended to pay tax are reflected in the code "110", and gratuitous receipts - "150".

In 2018 (KBK) is reflected in a separate field of payment orders intended for the deduction of taxes, insurance premiums, penalties and fines, as well as a number of other payments to the budget. This field in 2018 is 104 (as before).

If you make a mistake in the CBC

In 2018, a payment order is one of the methods of cashless payments in the territory Russian Federation. Payments must be made according to established forms, and all their sections should be completed in strict accordance with the instructions of the Ministry of Finance. For settlements with the budget, field 104 is mandatory.

When filling out the document, it is important to correctly indicate the combination of numbers, because the mistake made entails the need to clarify the payments made. However, it should be noted that in some cases, incorrectly filling in column 104 of the payment order in the form of an erroneous budget classification code cannot lead to such negative consequences for payers. For example, the Ministry of Finance, in its Letter No. 03-02-08/31 dated March 29, 2012, noted that an incorrect indication of the CCC does not entail an unequivocal recognition of the unfulfilled obligation to pay taxes transferred to the incorrect CCC.

The above is true for taxes. If an erroneous code is indicated, for example, in a payment for the payment of the state fee, then the enterprise may be denied the provision of the relevant services due to the erroneous filling of field 104 in payment order.

Note that when filling out payment orders in 2018, companies and individual entrepreneurs who fill them out in in electronic format with the help of special accounting services. In them, the BCC is affixed automatically and the probability of error is practically eliminated. If you do not want to use tables, then you can. Select the required tax or contributions, and the correct CCC will appear automatically.

Next, we present the KBK guide for 2018 on basic taxes, insurance premiums, excises, state duty etc. The directory is presented in the form of a table with a breakdown by purpose of payment, penalties and fines. The guide can be useful to organizations and individual entrepreneurs.

BCC for the transfer of debts for previous years

BSC is a budget classification code. KBK codes for various taxes, including for 3-personal income tax, can be found on the official website of the Federal Tax Service of Russia.

Method number 1. How to find out the BCC tax on the site nalog.ru

A list of CSC codes can be found in the "Individual income tax" section or directly via the link https://www.nalog.ru/rn01/taxation/kbk/fl/ndfl/.

Method number 2. How to find out the CCC tax using an online service

The KBK code can be found using the service https://service.nalog.ru/ This special service was developed on the nalog.ru website, with which you can generate and print a receipt for tax payment. Since now it is necessary to indicate the KBK in tax receipts, using this service you can not only prepare a receipt, but also find out the KBK code, as well as the IFTS code and OKTMO code of the tax office you are interested in.

On the first page of the service, you will be prompted to enter information about the type of payer and the type of payment document. Then click the "Next" button.

The payer can be an individual, an individual entrepreneur, the head of a peasant farm or an individual engaged in private practice or a legal entity. The payment document can be used for cash payments when printed and submitted to the bank or for non-cash payments by electronic payment. The payment order can only be used for non-cash payments when it is printed out and submitted to the bank.

Next, you need to select the type of payment. Since we do not know the CCC, and just want to know it, we do not fill in this field, but first select the type and name of the payment, and then, if necessary, specify the type of payment. After that, the BCC will appear in the corresponding field automatically.

If the task is only to find out the KBK code, then, as can be seen from the figure above, we have learned it. If there is a need to fill out a receipt, then you need to continue. As a result, you will be able to print a receipt for cash payment at the bank or immediately pay the tax in a non-cash way through various electronic services.

Classification codes of the Federal Tax Service in 2018 for personal income tax (PIT)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (penalty interest on the relevant payment)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (interest on the relevant payment)

Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation)

Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens employed on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (amount of payment (recalculations, arrears and arrears on the corresponding payment, including canceled)

Personal income tax in the form of fixed advance payments from income received by individuals who are foreign citizens engaged in employment based on a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (penalty interest on the relevant payment)

Personal income tax in the form of fixed advance payments from income received by individuals who are foreign citizens engaged in employment based on a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (interest on the corresponding payment)

Tax on personal income in the form of fixed advance payments from income received by individuals who are foreign citizens engaged in employment on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation (the amount of monetary penalties (fines) for the relevant payment in accordance with the law Russian Federation)

BCC change in 2019

Despite the fact that the BCC-2019 was approved by a new document, the CCC on basic taxes and contributions remained unchanged, that is, the same as in 2018. In this regard, bring BSC changes in 2019 in comparative table it just doesn't make sense. But in the tables below you will find the CBCs that will be valid in 2019.

KBK-2019

BCC for paying taxes for organizations and individual entrepreneurs on DOS

CBC for paying taxes for organizations and individual entrepreneurs on special regimes

BCC for insurance premiums

CBC for payment of other taxes for all organizations and individual entrepreneurs

CBC for the payment of penalties

By general rule when paying a fine in the 14th-17th category, they take the value "2100". However, there is an exception to this rule:

CBC for payment of fines

When paying a fine, as a rule, the 14th-17th digits take on the value "3000". But here we should not forget about exceptional cases:

How to find out the budget classification code is a topical issue, primarily because budget codes are used very often. They are needed when preparing tax returns, paying state duties, taxes, fines, contributions, etc. Recall that each payer must indicate the CCC in payment receipts to pay off their payment obligations to the state, since this code indicates the type of payment being made and its recipient. In the declarations, it is needed for the further correct processing of your documents by the tax service.

In addition, budget codes are needed for the accurate and uninterrupted functioning of the budget system. The financial flows of revenues and expenditures of the state budget are huge. Therefore, all types of cash receipts and their spending in state budgets of various levels are encoded using a special classifier BCC, which is annually approved by the Ministry of Finance of the Russian Federation. The classification of sections and subsections of the KBK reference book is uniform throughout the Russian Federation.

The coding structure provides maximum detail and specification of budget revenue and expenditure items.

Despite the rather large number of codes used, the general classifier is written in such a way that it is easy to navigate in it. Thanks to the well-thought-out structure of the classifier sections, it is quite easy to find the right code for each specific case.

Although the BCC has a twenty-digit numerical designation, we still note that it is quite possible to understand the meaning and purpose of its parts, and therefore learn how to correctly apply budget codes.

Today we will try to understand the structure of such codes, how they are used and where to find them.

BCC is a twenty-digit code, the numbers of which indicate the type and purpose of the payment. These codes are used to account for the receipt of income and the correct functioning of each expenditure item of the budget at various levels.

On a national scale, targeted cash flows are very large, so such codings have been introduced to ensure their identification, transparency and control. The classifier provides maximum specification of budget items.

Commercial organizations and individual entrepreneurs, individuals, usually use that part of the classifier that contains the coding of sections devoted to budget revenues. Since, all payments paid by business entities and individuals are transferred to the income of budgets of various levels.

The Tax Service keeps records of cash receipts from taxpayers in full accordance with the current classifier.

Therefore, when paying current payments to taxpayers, legal entities and individuals, you must also strictly observe the correctness of the CBC encodings, in order to avoid that your payments do not reach the desired “addressee”, and the tax debt will remain with you. Recall that in case of non-payment of tax debts on time, penalties will be charged and fines will be issued.

In addition, the CSC ensure the targeting of budget revenues and targeted spending of state budget funds.

CBC also take into account the fact that some taxes are distributed to the federal budget, some - to the territorial budgets of the constituent entities of the Russian Federation, others go to local municipal budgets. There are also taxes that go to the budgets of all three levels at once, since their volumes are the most significant. This applies to corporate income tax and VAT. Moreover, the percentages distributed among the budgets differ depending on the region of our country. And exactly CSC codes, ensure the accuracy and transparency of cash flow.

We also note that almost every year some changes are made to the CSC classifier, codes may be excluded, and new codes may be added. This is due to the constant updating of budget items, the emergence of new areas of economic activity and the development of the state as a whole.

Therefore, periodically you need to refer to the current classifier to recheck the CSC.

The current version of the classifier can always be viewed and downloaded on the official website of the IFTS.

The main meaning of the CBC structure:

• payment source designation
• payment form designation
• designation of the recipient of payment
• designation of the item of expenditure of funds from the state budget.

The very structure of the twenty-digit CBC consists of several parts:

• The first three digits of the CSC code indicate the recipient of funds, who controls the timeliness and is responsible for the receipt of funds to his settlement accounts. These recipients are: tax office, off-budget funds, municipalities, etc.
• The fourth digit of the code - indicates the type of income, i.e. payment of taxes, various fees, state duties, etc.
• . The fifth and sixth digits of the CCC - indicate the code of the tax or fee. For example, code 01 is income tax, 02 is social security fees, 03 is VAT on goods and services on Russian territory, 05 - UTII, etc.
• The seventh and eighth digits of the CSC are tax items, the ninth to eleventh digits are tax sub-items.
• The ranks of the CSC from the twelfth to the thirteenth - denote regional or local state budget recipients.
• So, if the funds are sent to the federal budget - code 01, to the budget of the territorial subject of the Russian Federation - 02, to the local municipal budget- code 03, and if, for example, to the Pension Fund - then code 06.
• Under the fourteenth number of the CSC - the type of receipt of funds is indicated, so taxes - 1, penalties - 2, fines - 3.
• The fifteenth and sixteenth digits are always 0.
• The last three digits of the BCC are the classification of items of state income: tax income- code 110, compulsory collections - code 140, etc.
• Before transferring funds to taxes and fees, it is always better to check the current classifier and select the correct code from it. CSC classifiers are periodically updated, in 2017 the classifier that was in 2016 will be valid. Up-to-date information can be obtained on the website of the tax inspectorate, where CBC are indicated in sections for legal entities, individuals and individual entrepreneurs.

Main Functions of CSC Codes

As noted above, the CSC classifier is primarily needed to streamline the receipt of funds in the state budget and control their spending.

Its other most important function is that with the help of the CBC, the primary grouping of funds occurs, upon receipt from taxes, insurance premiums, etc., and their further redistribution.

CBC also perform a number of other important functions:

• are used for drawing up budgets of various levels;
• execution and control of various budgets;
• with their help comparability of necessary indicators is provided.

With the help of cash flow coding, it is easy to collect statistical information about financial flows at all levels of the economy. Thus, the codes serve as a tool for collecting and analyzing data on financial flows throughout our country. These codes allow you to see how money transfers for taxes and other obligatory payments from a particular business entity or just an individual enter the state treasury. Then, using the coding, the consumption of the funds received is also controlled.

CBC must be affixed to the following documents:

• on payment documents, when transferring taxes, penalties, fines, state duties, etc.
• on tax returns
• when compiling tax reporting
• other documents providing for the indication of targeted budget items.

It is important to note that only one BCC is always indicated in payment documents. If you need to make several payments - fill in several payment documents.

You probably already had to fill out tax returns containing BCC: declarations for personal income tax, VAT, income tax, transport tax, insurance premium calculations, etc.

How to determine the budget classification code

Let's figure out how to determine the number of the required tax payment according to the budget classification directory.

In order to find out the required CSC in this particular case, it is most convenient to go to the official website of the Federal Tax Service:

1. We open the IFTS website nalog.ru
2. Select the tab "Taxation in the Russian Federation"
3. The page “Classification codes for revenues of budgets of the Russian Federation administered by the Federal Tax Service” will open.
4. We select one of the sections we need "Legal entity", "Individual" or "IP"
5. Next, a list of transfers of taxes, fines, etc. will open, select the item we need, and then the sub-item of our payment.
6. In the table that opens, select the twenty-digit BCC we need, based on its description.

As you can see, finding KBK on the Internet is quite simple. For the convenience of users, the IFTS website provides a meaningful transition to the links with the selection of the desired section. So it's easy to navigate there.

You can also use the usual paper reference books, if you prefer. You can use other information resources. The main thing is that you use the latest up-to-date data.

Let's look at a few common cases.

Let's analyze the example of the BCC when paying tax by vehicle owners - 182 1 05 04012 03 1000 010.

As noted earlier, the CSC has several informative blocks:

1. administrative;
2. profitable;
3. program;
4. classifying.

Administrative block- the first three digits "182" designate the funds administrator. In other words, the purpose of the payment is a tax collection.

Income block- it contains several subsections of information:

1. view - tax "1"
2. income subgroup - tax on total income "05"
3. article - target deduction "04"
4. subentry - "012"
5. income budget - local budget"03"

Program block- payment type of four digits - taxes and fees "1000"

classifying block- the last three digits indicate the type of economic activity - tax income "010".

As you can see, the CSC has a rather complex structure, which is due to the various areas and types of activities of organizations, the territorial division of our big country, various legal forms business entities. When specifying codes, it is important to use the latest current version of the KBK directory so that when filling out payment documents, you do not accidentally send your payment to a “no longer existing address”. And again, despite the complexity of the CSC structure, the directory allows users to easily select the CSC they need in a given situation.

Paying income tax is also a very common situation.

Personal income tax is one of the most capacious articles of the budget revenue, we will analyze it in more detail. BCC for filling out the payment in this case - 182 1 01 02010 01 1000 110.

Consider a detailed decoding of the CSC:

• tax administrator - budget "182"
• type of payment - tax "1"
• purpose of payment - personal income tax "01"
• article -"02"
• subentry - "010"
• payment type - taxes and fees "1000"
• tax receipt - "110".

CBC for entrepreneurs on the simplified tax system:

Considering the changes that took place in 2016, for entrepreneurs using the simplified taxation system, the CBC for transferring tax payments the following:

• for tax regime“income only”, 6% of income is paid, CBC - 182 1 05 01011 01 1000 110.
• for the tax regime "income minus expenses" the tax rate is 15%, BCC - 182 1 05 01021 01 1000 110.
• for mode minimum tax on the "simplified" KBK - 182 1 05 01050 01 1000 110.

Well, we've covered a few of the most common cases. We hope that now the use of the budget encoding has become clearer.

Understanding the structure of the CCC will help you independently determine the purpose of the payment and avoid inaccuracies when filling out tax returns and various reports, as well as in compiling payment documents. Errors or inaccuracies in the instructions of the CCC lead to the transfer of funds "to the wrong address." Note that the process of returning funds from the relevant budget is very lengthy and often requires a lot of effort.

Conclusion

To ensure the controllability and transparency of the movement of funds on settlement accounts of state budgets of all levels in Russia, a special system coding. The decoding of codes is contained in a special classifier of budget encodings. It indicates all types of cash receipts to the state budgets of all levels of government: federal, territorial and local. These codes designate all characteristics of payments of business entities and individuals. They indicate the type of tax or fee transferred, penalties, fines, state duty, contributions to various funds social insurance etc.

BCC must always be correctly indicated in payment documents, transferring your payments to the state budget. Be sure to CBC must also be indicated when filling out the relevant tax returns for their correct processing in the Federal Tax Service.

To facilitate the completion of tax receipts for individuals, the tax office usually sends taxpayers individual receipts, where everything necessary details already filled. And legal entities and individual entrepreneurs must often choose the CBC themselves, and it is important to be able to do this correctly. After all, correctly completed tax returns and payment documents are a guarantee of fulfillment tax liabilities on time, without misunderstandings and fines. Note that in the event of a dispute, the law will be on the side of the tax authorities.

When specifying CSC codes, it is important to use the latest current version of the CSC classifier, since it changes quite often and is constantly updated with new sections, due to ongoing changes in the economy of the state as a whole.

So we examined the essence, structure and purpose of budget codes. Despite their apparent bulkiness, they are quite convenient to use. They are intended mainly to provide a systematic and accurate processing of information on financial flows in all state structures. This coding system ensures uninterrupted and targeted execution of all budget payments made. It is also used by all payers of state payments, whether it be taxes, fines, state duties and much more.

For employees

CBC for paying personal income tax for employees

CBC for paying personal income tax penalties for employees

CBC for payment of personal income tax for individual entrepreneurs

CBC for payment of interest on personal income tax for individual entrepreneurs

For individuals

CBC for payment of personal income tax for individuals

CBC for payment of interest on personal income tax for individuals

With dividends and working under a patent

CBC for the payment of personal income tax from dividends

CBC for the payment of personal income tax for citizens working on the basis of a patent

FILES

Some clarifications on the BCC for income tax

Personal income tax is calculated by subtracting from the amount of income of individuals documented confirmed expenses and taking a certain percentage of this value (tax rate). Separately, personal income tax is charged to residents and non-residents of the Russian Federation, but this does not apply to employees. Some of the income listed in legislative act, are not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) Declaration of income entitles individuals to certain tax deductions.

In a situation where income is salary, the state takes the tax from it not from the employee after accrual, but from tax agent- an employer who will give the employee a salary with taxes already deducted to the budget.

personal income tax on employee income

Paid by the tax agent monthly on the day of salary, maximum the next day. In the case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, an LLC or an individual entrepreneur.

Vacation payments are also subject to personal income tax, because this is the same wage only for the rest period. The tax must be paid before the end of the month in which the employee received his vacation pay.

NOTE! No income tax is charged on the advance. An employer is prohibited from paying personal income tax from its own funds.

How is VAT calculated

All taxes are calculated using the formula: tax base multiplied by the tax rate. The differences are what is taken as the base, and what is the interest rate.

For personal income tax, it matters whether employee Russian resident or not. If during the year he stayed in the country for more than 182 days, then personal income tax will be charged at the resident rate - 13%. Non-residents have to pay at a rate almost three times higher - they have an indicator of 30%.

Current CSCs

CBC for tax transferred by a tax agent - 182 1 01 02010 01 1000 110.

If there is a delay, you will have to pay interest on BCC 182 1 01 02010 01 2100 110.

The imposed fine must be paid according to the BCC 182 1 01 02010 01 3000 110.

Interest on this type of personal income tax is paid according to BCC 182 1 01 02010 01 2200 110.

income tax on dividends

If an individual makes a profit from participation in organizations, it is necessary to pay tax on it, which will be withheld by the tax agent (organization). An individual will transfer personal income tax independently if, being a resident of the Russian Federation, he receives dividends from abroad.

CBC when deducted by a tax agent will be the same as for salary personal income tax: 182 1 01 02010 01 1000 110.

An individual must use BCC 182 1 01 02030 01 1000 110 for this purpose.

Some CBCs indicated by entrepreneurs when transferring taxes and insurance premiums are the same for all individual entrepreneurs, regardless of the applicable taxation regime. And some budget classification codes are “intended” for a specific regime.

CCC: IP-2019 contributions

CBCs for insurance premiums represent the largest group of codes that are necessary for entrepreneurs of absolutely all taxation regimes.

Individual entrepreneurs, when filling out payments for insurance premiums in 2019, must indicate the following BCC:

KBC: IP contributions for yourself

BCCs for IP contributions for themselves are also the same for everyone, regardless of the applied regime.

BCC for IP on DOS in 2019

General business entrepreneurs are payers of personal income tax in terms of their income and VAT payers:

BCC for individual entrepreneurs in special modes in 2019

Each special regime tax has its own CSC.

). In our tables you will find all the budget classification codes necessary for the correct filling of payments in 2017. Codes that have changed since 2016, as well as new BCC-2017, are in italics and marked with an asterisk.

BCC-2017 for paying taxes for organizations and individual entrepreneurs on DOS

BCC-2017 for paying taxes for organizations and individual entrepreneurs on special regimes

Organizations and individual entrepreneurs on the simplified tax system need to pay attention to the fact that a separate CCC has been canceled for transferring the minimum tax. Since 2017, the minimum tax is credited to the same budget classification code as the STS tax paid in the usual way. Read about the consequences of indicating the old CBC in the payment when paying the minimum tax in the Civil Code, 2017, No. 1, p.63.

KBK: insurance premiums-2017

BCC for all contributions controlled by the Federal Tax Service since 2017 have become new.

Please note that for contributions for periods prior to 2017 there will be one CCF, and for contributions for periods starting in 2017 there will be others. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the CCC intended for contributions for periods that have expired before 2017.

CSC for contributions for periods expired before 01/01/2017

CSC for contributions for periods starting from 01/01/2017

BCC-2017 for the payment of other taxes for all organizations and individual entrepreneurs

Indication of the CBC when paying penalties and fines

As a general rule, when paying a fine in the 14-17th category of the CCC, they take the value "2100", and when paying a fine - "3000". However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:

CBC for income tax in 2018-2019 are applied in 3 types: for the payment of tax, penalties and fines. Since 2018, new codes have been added to them. We will tell about the BCC for income tax in 2018-2019 in our material.

Income tax payers

All legal entities are the entities whose duties include the accrual and payment of tax on the resulting profit. The exception is enterprises on preferential taxation regimes, such as UTII, ESHN, STS, as well as organizations exempt from tax on the basis of paragraphs. 2 and 4 Art. 246 and Art. 246.1 of the Tax Code of the Russian Federation. The combination of taxation regimes, for example, OSNO and UTII, involves the calculation of tax only as part of the profit received on OSNO.

The tax rate is set for commercial organizations in the amount of 20%. The exception is some educational and medical institutions, agricultural institutions, participants in regional investment projects, etc. in accordance with Art. 284 of the Tax Code of the Russian Federation.

More information about tax rates see material "St. 284 of the Tax Code of the Russian Federation (2018): questions and answers” .

Tax payments must be made monthly or quarterly. The frequency of accruals depends on the total revenue of the organization or its status (Article 286 of the Tax Code of the Russian Federation).

For more information on tax calculation and frequency of payments, see the material "Advance income tax payments: who pays and how to calculate?".

The tax advance payment deadline is the next month after the reporting period, no later than the 28th. Final annual amount for income tax must be transferred to the budget no later than March 28.

On our forum, you can discuss any question that you have about the calculation and payment of certain taxes, as well as the formation of reports on them, including income tax. In, for example, we are discussing innovations in the calculation of income tax.

CCC of income tax in 2018-2019 for legal entities

The tax is transferred to the federal budget and the budgets of the constituent entities of the Russian Federation.

For the period 2017-2020, this distribution is set as follows:

• to the federal budget - 3% of the tax base;
• budgets of subjects - 17%.

When paying income tax in 2018, the following BCCs are used:

• 182 1 01 01011 01 1000 110 - for transfers to the federal budget;
• 182 1 01 01012 02 1000 110 - when credited to the budgets of the constituent entities of the Russian Federation.

These codes are used by organizations that are not consolidated groups of payers, foreign institutions and participants in production sharing agreements.

Order of the Ministry of Finance of Russia dated 09.06.2017 No. 87n added BCC - 182 1 01 01090 01 1000 110, according to which it is necessary to pay income tax on income received in the form of interest on bonds of Russian organizations (with the exception of bonds of foreign organizations recognized as tax residents Russian Federation) issued in the period from 01/01/2017 to 12/31/2021 inclusive, as well as for mortgage-backed bonds issued after 01/01/2007.

CBC for fines and penalties for income tax in 2018-2019

If the company is late in payments, it will have to pay the accrued interest on the tax. It is recommended to accrue and calculate penalties on your own before submitting updated calculations in case of arrears.

Take advantage of our interest calculator.

Payments for late payment of tax are also made according to various CBCs, depending on the budget - the recipient of the funds.

If the underpayment occurred according to the federal budget, then the BCC for penalties will be as follows: 182 1 01 01011 01 2100 110. The CCC for fines is 182 1 01 01011 01 3000 110.

If arrears are found in the budgets of the constituent entities of the Russian Federation, penalties are transferred using the CCC 182 1 01 01012 02 2100 110, and for fines, CCC 182 1 01 01012 02 3000 110 is provided.

But for other categories of taxpayers, the legislation provides for other CBCs. For your convenience, we have collected the main CCCs for income tax in force in 2018 into a single table

See the material for details. “What is the current CCC for income tax for 2017-2018?” .

Results

BCC for profit in 2018 did not change. They were supplemented by the BCC for firms paying income tax on interest on ruble bonds Russian companies(if the bond issue falls on the period from 01/01/2017 to 12/31/2021).

When transferring payments, you should pay attention to which budget the funds are credited to - each of them is characterized by the use of its own CCC. If the tax is not transferred on time, the payer will have to pay penalties and, possibly, fines, which also have their own CCC.

The instruction on the use of new budget classification codes (BCC) from January 1, 2005 was approved by Order of the Ministry of Finance of Russia No. 72n dated August 27, 2004. And in accordance with the Instruction of the Bank of Russia dated 25.08.04 No. 1493-U “On the peculiarities of the use of formats of settlement documents when making electronic payments through settlement network Bank of Russia” the maximum length of field 104 of the settlement document has been increased to 20 characters.

BCC (field 104)- it budget classification codes filled in field 104 of the payment order. For each type of tax, the payment order indicates its own budget classification code (BCC). The maximum length of field 104 (KBK) of the settlement document has increased to 20 digits (characters).

The maximum number of BCC characters entered in requisite 104 (field 104) is 20, and this is specified in Appendix 11 to Bank of Russia Regulation No. 383-P of June 19, 2012 "On the rules for transferring funds".

And the very value of the BCC can always be clarified according to the Table of codes for classifying the income of the budgets of the Russian Federation administered by the Federal Tax Service, which is given in the letter of the Federal Tax Service of the Russian Federation of December 16, 2005 No. MM-6-10 / [email protected]

The structure of the classification code for budget revenues of the Russian Federation (KBK) consists of 20 digits, combined into 4 parts, and has the following form:

Let us consider the structure of the code for the budget classification of income (BCC) of the Russian Federation in more detail.

Part 1: Administrator code, consisting of 3 digits

Budget revenue administrators are:

• tax authorities;
• other public authorities;
• management bodies of state off-budget funds;
• local governments;
• legal or individuals authorized by the indicated state authorities, as well as state (municipal) institutions created by these bodies

1. code of the Federal Tax Service of Russia - 182-0-00-00-000 ...;
2. code of the Federal Customs Service of Russia - 153-0-00-00-000 ...;
3. code of the Pension Fund of the Russian Federation - 392-0-00-00-000 ...;
4. code of the Social Insurance Fund of the Russian Federation - 393-0-00-00-000 ...;
5. Code of the Federal Compulsory Fund health insurance- 394-0-00-00-000 ... etc.

Part 2: code for the type of income from 4 to 13 bits of the code for classifying budget revenues of the Russian Federation, which consists of 10 characters

• 000-1-00-00-000-00… - income;
• 000-2-00-00-000-00… - free transfers;
• 000-3-00-00-000-00… - income from entrepreneurial and other income-generating activities.

The group "Income" (000-1-00-00-000-00 ...) includes the following subgroups of the CSC:

• 000-1-01-00-000-00 - income taxes, income;
• 000-1-02-00-000-00 - taxes and contributions for social needs;
• 000-1-03-00-000-00 - taxes on goods (works, services) sold on the territory of the Russian Federation;
• 000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
• 000-1-05-00-000-00 - taxes on total income;
• 000-1-06-00-000-00 - property taxes;
• 000-1-07-00-000-00 - taxes for the use of natural resources;
• 000-1-08-00-000-00 - state duty;
• 000-1-09-00-000-00 - debts on canceled taxes, fees and other obligatory payments;
• 000-1-10-00-000-00 - income from foreign economic activity;
• 000-1-11-00-000-00 - income from the use of state and municipal property;
• 000-1-12-00-000-00 - payments for the use of natural resources;
• 000-1-13-00-000-00 - income from the provision of paid services;
• 000-1-14-00-000-00 - income from the sale of tangible and intangible assets;
• 000-1-15-00-000-00 - administrative fees and charges;
• 000-1-16-00-000-00 - fines, sanctions, damages;
• 000-1-17-00-000-00 - other non-tax income;
• 000-1-18-00-000-00 - revenues of the budgets of the budgetary system of the Russian Federation from the return of the balance of subsidies and subventions of previous years;
• 000-1-19-00-000-00 - return of balances of subsidies and subventions of previous years.

• 000-2-01-00-000-00 - gratuitous receipts from non-residents;
• 000-2-02-00-000-00 - gratuitous receipts from other budgets of the budgetary system of the Russian Federation, except for the budgets of state non-budgetary funds;
• 000-2-03-00-000-00 - gratuitous receipts from state organizations;
• 000-2-05-00-000-00 - donations from supranational organizations;
• 000-2-07-00-000-00 - other gratuitous receipts.

• 000-3-01-00-000-00 - property income from entrepreneurial and other income-generating activities;
• 000-3-02-00-000-00 - market sales of goods and services;
• 000-3-03-00-000-00 - gratuitous receipts from entrepreneurial and other income-generating activities;
• 00-3-04-00-000-00 - targeted deductions from state and municipal lotteries;

1. For tax revenues, it is assigned to the level of the budget system of the Russian Federation, depending on the powers to establish the tax:
   
   
   • federal authorities;
   • authorities of the constituent entities of the Russian Federation;
   • authorities of municipalities in accordance with the legislation of the Russian Federation on taxes and fees.


2. For non-tax revenues, it is determined depending on whether the administrator of non-tax revenues to the budget belongs to the appropriate levels of government.
3. For gratuitous receipts, it is determined based on the ownership of the transfer by its recipient.

• 01 - federal budget;
• 02 - the budget of the subject of the Russian Federation;
• 03 - local budget;
• 06 - Pension Fund of the Russian Federation;
• 07 - Social Insurance Fund of the Russian Federation;
• 08 - federal fund compulsory medical insurance;
• 09 - territorial funds of obligatory medical insurance.

Part 3: code of budget revenue programs from 14 to 17 digits of the classification code for budget revenues of the Russian Federation, i.e. consisting of 4 characters

The classification of income programs is encoded with four characters, of which the first character of the program code is used for separate accounting of the amounts of tax (fee), penalties, monetary penalties (penalties) for this tax (fee), therefore, in 14-17 digits of the CCC, the following should be indicated:
1000 - when paying taxes, fees, contributions (including recalculations, arrears and debts);
2000 - penalties and interest on relevant taxes, fees, contributions;
3000 - the amount of monetary penalties (fines) for the relevant taxes, fees, contributions.

For example:

• CBC for income tax to the federal budget - 182-1-01-01-011-01-1000-110
• CBC for interest on income tax to the federal budget - 182-1-01-01-011-01-2000-110
• CBC for a fine on income tax to the federal budget - 182-1-01-01-011-01-3000-110

Part 4: The economic classification of budget revenues is determined by a three-digit code for the classification of operations in the general government sector in accordance with Appendix No. 2 to Decree of the Government of the Russian Federation of May 22, 2004_g. No. 249.

110 - tax income
120 - income from property;
130 - income from the provision of paid services;
140 - the amount of forced withdrawal;
150 - gratuitous and irrevocable receipts from budgets;
151 - receipts from other budgets of the budgetary system of the Russian Federation;
152 - listings of supranational organizations and governments foreign countries;
153 - transfers of international financial institutions;
160 - contributions, deductions for social needs;
170 - income from operations with assets;
171 - income from revaluation of assets;
172 - income from the sale of assets;
180 - other income;
410 - decrease in the cost of fixed assets;
420 - decrease in the value of non-produced assets;
440 - decrease in the cost of inventories.

When filling in field 104 “Budget classification code”, the most common mistake is to indicate a zero value in the 14th digit of the BCC. Payments under such documents are sent by the Federal Treasury to the category of "unclassified" receipts. The fourteenth digit of the BCC is a symbol that is determined by the taxpayer and cannot take on the value "0" in settlement documents.

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