Kbk income tax fines. Kbk income tax. Fill out a tax receipt

In 2019, the BCC changed. Look at the tables of codes for income tax, as well as penalties and fines for it for the federal and regional budgets.

KBK for income tax 2019 is a combination of 20 digits, which is an encryption of data on the tax paid. Each digit of the code has its own meaning, in particular:

• 1-3 digits – manager of budget funds (in our case this is the Federal Tax Service - 182);
• 4-6 – what you pay (for example, 101 – income tax);
• 7-11 – payment classifier (varies depending on the income budget and the type of profit on which the tax is paid);
• 12-13 – type of budget (01 – federal, 02 – regional);
• 14-17 – type of payment (tax, penalty, fine);
• 18-20 – type of income, when paying income tax in all cases it will be 110.

Now knowing what numbers are used to construct the budget classification code for profit, you can generate the code yourself.

Be careful! Any number from the KBK is an important informant for the computer to send your payment to the desired address. Incorrect indication of even one digit will result in the payment not going through.

Income tax: KBK 2019

Always check budget classification codes. To do this, use ready-made KBK for income tax 2019.

KBK for income tax to the federal budget (2019)

As you know, income tax is paid at the rate of 20% of the base. Of this amount in 2019, 3% goes to the federal budget, and 17% to the regional budget. Each payment has its own BCC.

Important! BCC for income tax 2019 to the federal budget for legal entities - 182 1 01 01011 01 1000 110

This code is used in most cases when paying income tax. But there are a number of exceptions when you will need to enter a different code into the payment.

For example, according to the order of the Ministry of Finance dated 06/09/2017 No. 87n, in 2018 several new BCCs were introduced when paying tax on profits from bonds of Russian companies issued from 01/01/2017 to 12/31/2021.

Also, there are separate budget classification codes for income tax for transfers to the federal budget in 2018:

• from income from foreign companies - 182 1 01 01060 01 1000 110;
• for consolidated groups of taxpayers - 182 1 01 01013 01 1000 110;
• from profit from government securities - 182 1 01 01070 01 1000 110;
• from profits from bonds of Russian organizations - 182 1 01 01090 01 1000 110;
• for participants in the production sharing agreement - 182 1 01 01020 01 1000 110

For a complete list of codes, see the table at the beginning of the article.

KBK to the regional budget (2019)

The code for the regional budget for legal entities differs from the same code for the federal budget from 10 to 13 digits. So please be careful.

The budget classification code when transferring funds to the regional budget is 182 1 01 01012 02 1000 110.

For consolidated groups of income tax payers in 2019 - 182 1 01 01014 02 1000 110.

Budget classification codes for income tax 2019: penalties and fines

If a company needs to pay a fine or interest on income tax in 2018, then in this case the payment order will include its own code, different from the others. Codes for fines and penalties also depend on the budget to which the payment will go.

KBK for income tax for legal entities in 2019: table

Below in the table we have collected for you all the codes that you may need when paying income tax. But before moving on to it, let us remind you that the code is indicated in field 104 of the payment order.

Full table of KBK for income tax in 2019

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 through which the operator sends funds.

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 sums of money to the state treasury. These amounts are calculated by companies 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 a standard tax of 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 of tax systems: simplified tax system, UTII - pay a single tax.

If your organization operates on a general taxation system, then it pays tax on the profit received. Accordingly, the payment document indicates the KBK code:

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

The standard tax rate is 20%. The minimum rate that local authorities can set is 13.5%. The percentage going to the federal budget remains 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 sending a penalty to the regional fund KBK:

• 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 of enterprises are 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.

Organizations pay income tax if they use the general taxation system. They transfer it to the budget in two parts, as a rule, paying advance payments once a quarter or monthly, and at the end of the year, closing the remaining amount and submitting a declaration to the tax office.

General concept of income tax

This tax is paid by all legal entities operating on the territory of the Russian Federation from the profit of their organization, which is obtained as a result of income minus expenses. If during a given period the enterprise did not make a profit, then there is nothing to pay tax on.

The organization's income is generated through the sale of goods, based on primary documents drawn up in accordance with Russian legislation. Expenses can be taken into account when they are documented and justified. They are divided into:

• Direct: monthly distributed between the balances of work in progress and the cost of manufactured products (works, services)
• Indirect: fully accounted for in one billing period

Income tax is paid in two percentage amounts:

When to pay income tax in 2019?

Depending on the amount of income of the enterprise, it must pay advance payments on profits. Therefore, in order to determine payments for 2019, it is necessary to analyze the income of the previous year. If revenue is less than 60 million rubles, then advance payments must be paid quarterly.

Important! If the revenue is more than 60 million, then there are two ways:1.Or quarterly and monthly payments;2.or only monthly based on actual profit

Payment deadlines for 2019:

KBK by profit for 2019

In order to correctly pay corporate income tax, you must correctly draw up a payment order . It consists of various lines and graphs.

1. First we indicate the payer status, for legal entities it is 01, entrepreneurs use 09

2.Then the organization’s data, its full name, TIN, KPP

3.The next point is the bank details to which we transfer funds in the form of income tax, as well as the account from which we transfer, that is, our current account

4. INN, KPP of the person to whom we pay, in this case the federal and regional budget

6.in field 104 we indicate the KBK of the tax, in field 107 the tax period, if this is a quarter it will be KV.02.2019

Important! The KBK for income tax is not just a set of numbers, but a special combination of 20 numbers that represent data encryption.

Each number has its own meaning:

• 1-3 digits – manager of budget funds (in our case this is the Federal Tax Service - 182);
• 4-6 – what you pay (for example, 101 – income tax);
• 7-11 – payment classifier (varies depending on the income budget and the type of profit on which the tax is paid);
• 12-13 – type of budget (01 – federal, 02 – regional);
• 14-17 – type of payment (tax, penalty, fine);
• 18-20 – type of income, when paying income tax in all cases it will be 110.

7. In the purpose of payment we will write: corporate profit tax in the amount of 3% for the 2nd quarter of 2019.

Mistakes when paying taxes, how to avoid them

If the income tax was transferred to the wrong KBK, then there will be a tax arrears, which will be discovered by the tax office and will issue you a demand for late fees. This notification usually arrives in the taxpayer’s personal account, and is also displayed in 1C accounting if a connection with the Federal Tax Service is configured. It sets the deadline within which the penalty must be repaid. Your actions:

1.First of all, you need to go to the inspectorate and write a statement regarding the incorrectly indicated BCC and indicate the correct one, where this tax should be credited

2.Then pay the penalty, again carefully indicating the BCC

3. If there is a delay in the penalty, the tax office has the right to make the following request, only to the bank, to block the account. Blocking occurs in two ways:

• The account is completely blocked, but this usually happens when an organization owes the main tax
• Either for a certain amount of debt, that is, penalties, then within the limits of the remaining funds you can work

4. The bank is obliged to write off penalties from you and when they reach the Federal Tax Service, the block will be lifted

To avoid such oversights and unnecessary running around, analyze in advance when and to which BCC the tax must be transferred. Study changes in legislation to avoid unnecessary mistakes.

Penalties for late income tax

As a rule, if a company is late in advance payments without paying them within the period specified by the Law, no penalty is charged; only a penalty is calculated for each day of delay in accordance with the calculation formula.

For late submission of a profit declaration, the fine will be 5% of the tax that was not paid on time. The fine is paid for each month of delay, regardless of whether it is full or not. The fine will be up to 30% of the unpaid tax, but not less than 1000 rubles.

The director and accountant can also be held accountable, the fine for them will be 300-500 rubles, but they can also be removed from office.

In case of delay in payment of penalties, the tax office blocks the organization’s account until the payment is received.

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 and mortgage-backed bonds 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 corporate tax codes for legal entities and 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 budget classification codes, 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 KBK that were in effect last year (see table).

KBK income tax 2019 for legal entities

Other KBK income tax 2019

Errors in the KBK income tax 2019

Companies often confuse codes when filling out field 104 of a payment order. Due to errors in the order, the money ends up unaccounted for. You can correct the inaccuracy: send an application to the inspectorate to clarify the payment.

A letter to the inspection can be written in a free style; there is no special form. The main thing is to reflect the erroneous details of the order in the application and indicate what information is considered correct. See and download the sample using the link below.

How to clarify the KBK of income tax: sample application

Limited Liability Company "Lutik"

INN/KPP 77010542789/ 770101001

105064, Moscow, st. Zemlyanoy Val 24/32, building 2, office. 114

To the Head of the Federal Tax Service of Russia No. 1

in Moscow

Ref. No. 852 of 08/07/2018

STATEMENT

about clarifying the details in the payment order

Lyutik LLC reports that in the payment order dated July 27, 2018 No. 258 for the transfer of income tax to the federal budget for the first half of 2018 in the amount of 128,500 (one hundred twenty-eight thousand five hundred) rubles, field 104 was filled in incorrectly. Namely, the Company reflected budget classification code - 182 1 01 01011 01 2100 110. Correct: 182 1 01 01011 01 1000 110.

Based on paragraph 7 of Article 45 of the Tax Code of the Russian Federation, we ask you to clarify the details in the payment order No. 258 dated July 27, 2018. We also ask you not to charge penalties, since errors in the payment order did not lead to late payment of tax.

In field 104 of the payment order, when paying income tax, organizations must indicate the BCC corresponding to this tax.

Regular income tax (not on dividends received from foreign companies, and not on income from state/municipal securities) is distributed between the federal or regional budgets. Accordingly, when paying income tax, an ordinary payer (who is not a member of a consolidated group of taxpayers) needs to draw up his own payment slip for each of these budgets, in which he indicates the BCC linked to a specific budget (Order of the Ministry of Finance of Russia dated 06/08/2018 N 132n):

Penalties for income tax: KBK-2019

Penalties for income tax, as well as the amount of tax itself, are distributed between budgets:

KBK (fines): income tax

When paying a fine for income tax, indicate in your payment slip one of the following BCCs, depending on your budget:

KBK: income tax on dividends

When paying “dividend” income tax, KBK depends on who paid the dividends and to whom:

KBK: income tax on income in the form of CFC profits

When paying tax on income in the form of profit of a controlled foreign company, you need to indicate the BCC 182 1 01 01080 01 1000 110. If you need to pay a penalty or a fine, then the KBK is indicated in the payment 182 1 01 01080 01 2100 110 or 182 1 01 01080 01 3000 110 respectively.

KBK: income tax on income from state and municipal securities

To pay this type of income tax, there is a separate BCC - 182 1 01 01070 01 1000 110. Penalties for this tax are paid to KBK 182 1 01 01070 01 2100 110, and the fine is 182 1 01 01070 01 3000 110.