Kbk fines to the pension fund. CBC for insurance contributions to extra-budgetary funds of the Russian Federation. Contributions for compulsory health insurance
). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN
KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes
Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums 2017
The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.
Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.
BCC for contributions for periods expired before 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 1013 160* |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums for injuries paid to the Social Insurance Fund | 393 1 02 02050 07 1000 160 |
KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| — Russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| — for inland water bodies | 182 1 07 04030 01 1000 110 |
| — for other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Payment for negative impact on the environment | 048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| — 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 | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Indication of the KBK when paying penalties and fines
As a general rule, when paying a fine in categories 14-17, the BCC takes 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:
| Type of insurance premium | KBK when paying a fine | KBC upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01/01/2017 | ||
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
In 2017, the Federal Tax Service began administering insurance premiums. The money is sent to the tax authorities. You will find new payment cards in this material.
As soon as tax inspectors received payment cards for contributions, they began to collect debts from companies. Once a contribution request is received, you have eight days to settle the budget. Otherwise, contributions are forcibly debited from the account.
Below you will find a reminder about how to fill in payment orders for insurance premiums in 2017.
Payment of contributions in 2017: new BCC for insurance premiums
Contributions to compulsory pension, social and health insurance are levied on payments under employment and civil contracts that involve the performance of work and the provision of services. Tariffs for each type of insurance remained at the level of last year, but the limits of taxable payments changed.
Contributions to compulsory pension insurance
As a general rule, contributions to compulsory pension insurance are charged at a rate of 22 percent until the total amount of payments to the employee since the beginning of the year (taxable base) reaches 876,000 rubles. Payments that exceed this limit are subject to pension contributions at a rate of 10 percent.
For some categories of payers, reduced and additional tariffs have been established. If a company or entrepreneur is entitled to reduced tariffs, contributions in excess of RUB 876,000. are not charged at all.
KBK PFR in 2017
When transferring regular pension contributions for the months of 2017, indicate KBK 182 1 02 02010 06 1010 160. Arrears for periods expired before 2017 should be sent to KBK - 182 1 02 02010 06 1000 160.
Other codes for additional pension contributions. Here you will have to choose one of four KBK.
If the tariff does not depend on the special assessment:
- contributions at the additional rate for employees on list 1 should be sent to KBK 182 1 02 02131 06 1010 160;
- contributions at the additional rate for employees on list 2 - at KBK 182 1 02 02132 06 1010 160.
If the tariff depends on a special assessment:
- KBC contributions at an additional rate for employees on list 1 - 182 1 02 02131 06 1020 160;
- KBC contributions at an additional rate for employees on list 2 - 182 1 02 02132 06 1020 160.
The BCC for additional pension contributions is not divided into periods before and after January 1, 2017. Officials decided that this is not necessary. Therefore, all contributions for additional tariffs, including for periods before 2017, must be transferred to unified codes from January 1.
See the table below for the payment of penalties and fines.
Contributions for compulsory health insurance
The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions at a rate of 5.1 percent.
KBK FFOMS in 2017
To transfer insurance premiums for compulsory medical insurance, credited to the budget of the Federal Compulsory Medical Insurance Fund, KBK 2017 choose this way.
If you pay insurance premiums for compulsory medical insurance for the months of 2017, putKBK of insurance premiums for compulsory medical insurance 2017 - 182 1 02 02101 08 1013 160. KBK FFOMS in 2017 for periods expiring before 2017 - 182 1 02 02101 08 1011 160.
All KBK FFOMS 2017, including KBK penalties FFOMS, see table below.
Contributions to compulsory social insurance
If the company is not entitled to reduced rates, contributions in case of temporary disability and in connection with maternity pay at a rate of 2.9 percent. From the moment the total amount of accruals for an employee reaches 755,000 rubles, social contributions are not accrued.
KBK FSS in 2017
BCC for contributions in case of temporary disability and maternity put the following:
- for the months of 2017 - 182 1 02 02090 07 1010 160;
- for periods expiring before 2017 - 182 1 02 02090 07 1000 160.
Transfer “injury” contributions to last year’s codes. For current payments - 393 1 02 02050 07 1000 160.
All codes, including KBK for penalties and fines, are in the table below.
New BCCs for insurance premiums from 2017: table
|
Payment type |
BCC for contributions for periods before 2017 |
BCC for contributions for the months of 2017 (January, February, etc.) |
|
KBK for 2017 Pension Fund (regular pension contributions) |
||
|
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
|
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
|
182 1 02 02010 06 3000 160 |
182 1 02 02010 06 3010 160 |
|
|
KBK for 2017 FFOMS (contributions for compulsory health insurance) |
||
|
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
|
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
|
182 1 02 02101 08 3011 160 |
182 1 02 02101 08 3013 160 |
|
|
KBK for 2017 FSS (regular social security contributions) |
||
|
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
|
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
|
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
|
KBK for 2017 FSS (contributions for injuries) |
||
|
393 1 02 02050 07 1000 160 |
393 1 02 02050 07 1000 160 |
|
|
393 1 02 02050 07 2100 160 |
393 1 02 02050 07 2100 160 |
|
|
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
|
|
Additional pension contributions at tariff 1 |
||
|
182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; |
||
|
Additional pension contributions at tariff 2 |
||
|
182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; |
||
Filling out payment orders for insurance premiums in 2017*
| Field | How to fill |
| Payer status (field 101) | For taxes - code “01”, for contributions from organizations for employees - code also “01” (in 2016, the policyholder status had code “08”) |
| Recipient's name (field 16) | The abbreviated name of the Federal Treasury body, and in brackets - the name of the Federal Tax Service (in payments for contributions 2016 - branches of the Pension Fund of the Russian Federation and the Social Insurance Fund). |
| Recipient's TIN and KPP (field 61 and 103) | Details of the Federal Tax Service |
| Recipient's bank details(field 13-15 and 17) | Like paying taxes |
| KBK (field 104) | Depends on the period for which contributions are transferred and in what year |
| OKTMO (field 105) | Like in tax bills |
| Reason for payment (field 106) | Like in tax bills |
| Tax period (field 107) | The period for which insurance premiums are transferred (for January - MS.01.2017). |
| Number and date of the document on the basis of which the payment is transferred (fields 108 and 109) | Like in tax bills. Indicated if contributions are transferred at the request of officials. Otherwise, zeros are entered. |
*If a company pays contributions for periods before 2017, it must indicate the details of the tax service and special BCC. Fill out payments for the months of 2017 by analogy with the difference only in the BCC (see above “New BCC for insurance premiums from 2017: table”).
Sample payment order for health insurance premiums
Fill out payments for contributions for injuries according to the same rules as last year. Enter the same KBK, indicate the recipient as FSS, enter 08 in the status field, and “0” in field 107.
Which KBK should I fill out when paying taxes for 2017? Where is the BCC entered in the payment order?
Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 01, 2013 No. 65n, new BCCs for 2017 were prepared. Budget classification codes for 2017 are important document details that must be filled out correctly. Just below you can find a table with new codes for 2017 with decoding. This article takes into account all changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a specific monetary transaction and is a convenient way to group expenses/income received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:
- make payment transactions accurately;
- track the history of movement of funds;
- make the work of public service employees easier;
- competently plan the budget and manage financial flows;
- record arrears of payment.
The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.
KBK: where to indicate?
The combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.
KBK: how many signs and what do they mean?
Based on 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:
No. 1-3 – code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment of BCC for personal income tax in 2017, the number “182” is entered, for contributions to the Pension Fund – “392”.
No. 4 – show a group of cash receipts.
No. 5-6 – reflects the tax code. For example, for insurance premiums the value “02” is indicated, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
No. 7-11 - elements revealing the item and subitem of income.
No. 12 and 13 - reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize budget and insurance funds.
No. 14-17 – indicate the reason for the financial transaction:
- making the main payment – “1000”
- accrual of penalties – “2100”
- payment of the fine – “3000”
- interest deduction – “2200”
No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.
Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:
– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.
How to find out the BCC of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK for taxes and insurance premiums in 2017
Ministry of Finance By Order dated 07.12. 2016 No. 230n amended the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force on January 1, 2017. They cover in particular the following sections:
- Corporate income tax – applies to firms working with foreign companies and receiving income from them.
- USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
- Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.
Since new BCCs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.
Our KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation, will help prevent troubles when making financial transactions. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).
View budget classification codes for 2016: "KBK for 2016"
Filling out the KBK in payment slips in 2017
A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:
| Line no. | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the Federal Tax Service |
| 22 | UIN (unique accrual identifier) | for current payments it is set to 0 |
| 106 | Basis of payment | the code is set in accordance with clause 7 of Appendix 2 and clause 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Taxable period | Filled out in the same way as a tax payment form |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which funds are deducted |
Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making mistakes by filling out documents in electronic services. The following is a table of the current BCCs for 2017.
| Income tax | |
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Profit tax credited to the budgets of constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| fine 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| |
tax 182 1 01 01040 01 1000 110 |
| fine 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations |
tax 182 1 01 01060 01 1000 110 |
| fine 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities |
tax 182 1 01 01070 01 1000 110 |
| fine 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreigners organizations in the form of dividends from Russian organizations |
tax 182 1 01 01050 01 1000 110 |
| fine 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax on income of foreign organizations, not related to activities in Russia through permanent representation (except for income received in in the form of dividends and interest on government and municipal securities) |
tax 182 1 01 01030 01 1000 110 |
| fine 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax upon implementation of production sharing agreements, prisoners before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing special tax rates for enrollment the specified tax to the federal budget and budgets of the constituent entities of the Russian Federation |
tax 182 1 01 01020 01 1000 110 |
| fine 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
| VAT on goods (works, services), sold in Russia |
tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| (from the Republics of Belarus and Kazakhstan) |
tax 182 1 04 01000 01 1000 110 |
| penalties 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator – Federal Customs Service of Russia) |
tax 153 1 04 01000 01 1000 110 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Personal income tax (NDFL) | |
| Personal income tax on income the source of which is a tax agent (except for income in respect of which calculation and Tax payment is carried out in accordance with with Articles 227, 227.1 and 228 HR of the Russian Federation) |
tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
|
Personal income tax on income received by citizens – individual entrepreneurs – private notaries – other persons engaged in private practice |
tax 182 1 01 02020 01 1000 110 |
| fine 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments from income, received by non-residents engaged in labor activities for hire from citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation |
tax 182 1 01 02040 01 1000 110 |
| fine 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation |
tax 182 1 01 02030 01 1000 110 |
| fine 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax under simplification (USN) | |
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| fine 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object “income minus expenses” | |
| Single tax under the simplified tax system with the object “income minus expenses” |
tax 182 1 05 01022 01 1000 110 |
| fine 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object "income" (for tax periods expired before January 1, 2011) |
tax 182 1 05 01012 01 1000 110 |
| fine 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under the simplified tax system | tax 182 1 05 01021 01 1000 110 |
| fine 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods expired before January 1, 2011) |
tax 182 1 05 01030 01 1000 110 |
| fine 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Unified tax on imputed income (UTII) | |
| UTII | tax 182 1 05 02010 02 1000 110 |
| penalties 182 1 05 02010 02 2100 110 | |
| fines 182 1 05 02010 02 3000 110 | |
| interest 182 1 05 02010 02 2200 110 | |
| UTII (for tax periods expired before January 1, 2011) | tax 182 1 05 02020 02 1000 110 |
| fine 182 1 05 02020 02 2100 110 | |
| fines 182 1 05 02020 02 3000 110 | |
| interest 182 1 05 02020 02 2200 110 | |
| Insurance premiums | ||
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 | |
| 182 1 02 02010 06 1010 160 | ||
| for funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
|
to supplement pensions for members |
182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
|
for additional payment to employees' pensions |
182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
|
in a fixed amount |
182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
|
in a fixed amount |
182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
|
for the insurance part of labor |
182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| – for periods after December 31, 2016 |
182 1 02 02131 06 1010 160, |
|
|
for the insurance part of labor |
182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| – for periods after December 31, 2016 |
182 1 02 02132 06 1010 160, |
|
| Contributions to compulsory social insurance | ||
| for accident insurance in production and professional diseases |
393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
|
in case of temporary disability |
182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Contributions for compulsory health insurance | ||
|
in FFOMS: |
182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
|
in FFOMS in a fixed amount: |
182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the patent tax system (PSN) | |
| credited to the budgets of city districts |
tax 182 1 05 04010 02 1000 110 |
| fine 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| The tax levied in connection with the use of a patent credited to the budgets of municipal districts |
tax 182 1 05 04020 02 1000 110 |
| fine 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| federal cities of Moscow, St. Petersburg and Sevastopol |
tax 182 1 05 04030 02 1000 110 |
| fine 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the application of the patent system taxation, credited to the city budgets districts with intracity division |
tax 182 1 05 04040 02 1000 110 |
| fine 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the use of a patent tax system, credited to budgets intracity areas |
tax 182 1 05 04050 02 1000 110 |
| fine 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| Trade fee | |
| Trade tax in federal cities | tax 182 1 05 05010 02 1000 110 |
| fine 182 1 05 05010 02 2100 110 | |
| fines 182 1 05 05010 02 3000 110 | |
| interest 182 1 05 05010 02 2200 110 | |
| State duty | |
|
|
tax 182 1 08 01000 01 1000 110 |
| State duty on cases, considered by the Constitutional Court of the Russian Federation |
tax 182 1 08 02010 01 1000 110 |
| State duty on cases, considered constitutional (statutory) courts of the constituent entities of the Russian Federation |
tax 182 1 08 02020 01 1000 110 |
| State duty on cases, considered by the Supreme Court of the Russian Federation |
tax 182 1 08 03020 01 1000 110 |
|
State fee 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 |
tax 182 1 08 07010 01 1000 110 |
| State fee for the right to use names “Russia”, “Russian Federation” and words and phrases formed on their basis in names of legal entities |
tax 182 1 08 07030 01 1000 110 |
| State duty for performing actions, related to licensing, certification in cases if such certification is provided for by the legislation of the Russian Federation, credited to the federal budget |
tax 182 1 08 07081 01 0300 110 |
| Other state fees for state registration, as well as performing other legally significant actions |
tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate on registration with the tax authority |
tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
| 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 |
tax 182 1 16 03010 01 6000 140 |
| Monetary penalties (fines) for violation of the law on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation |
tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation Federation on Administrative Offenses |
tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of legislation on use of cash register equipment when carrying out cash payments and (or) payments using payment cards |
tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violating the procedure for working with cash, conducting cash transactions and failure to fulfill responsibilities for monitoring compliance with the rules conducting cash transactions |
tax 182 1 16 31000 01 6000 140 |
| Organizational property tax | |
| not included in the Unified Gas Supply System) |
tax 182 1 06 02010 02 1000 110 |
| fine 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Organizational property tax (on property, included in the Unified Gas Supply System) |
tax 182 1 06 02020 02 1000 110 |
| fine 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Transport tax | |
| Transport tax for organizations | tax 182 1 06 04011 02 1000 110 |
| fine 182 1 06 04011 02 2100 110 | |
| fines 182 1 06 04011 02 3000 110 | |
| interest 182 1 06 04011 02 2200 110 | |
| Transport tax for individuals | tax 182 1 06 04012 02 1000 110 |
| fine 182 1 06 04012 02 2100 110 | |
| fines 182 1 06 04012 02 3000 110 | |
| interest 182 1 06 04012 02 2200 110 | |
| Land tax | |
| within the boundaries intra-city municipalities of cities federal significance |
tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts |
tax 182 1 06 06032 04 1000 110 |
| fine 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax on plots located within the boundaries of urban settlements |
tax 182 1 06 06033 13 1000 110 |
| fine 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intracity division |
tax 182 1 06 06032 11 1000 110 |
| fine 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax on plots located within the boundaries of intracity districts |
tax 182 1 06 06032 12 1000 110 |
| fine 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax on plots located within the boundaries of inter-settlement territories |
tax 182 1 06 06033 05 1000 110 |
| fine 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax on plots located within the boundaries of rural settlements |
tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Unified Agricultural Tax (USAT) | |
| Unified agricultural tax | tax 182 1 05 03010 01 1000 110 |
| fine 182 1 05 03010 01 2100 110 | |
| fines 182 1 05 03010 01 3000 110 | |
| interest 182 1 05 03010 01 2200 110 | |
| Unified Agricultural Tax (for tax periods expired before January 1, 2011) | tax 182 1 05 03020 01 1000 110 |
| fine 182 1 05 03020 01 2100 110 | |
| fines 182 1 05 03020 01 3000 110 | |
| interest 182 1 05 03020 01 2200 110 | |
| Excise taxes | |
| Excise taxes on ethyl alcohol from food raw materials (except for distillates of wine, grape, fruit, cognac, calvados, whiskey), produced on Russian territory |
tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials, |
tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excise taxes on ethyl alcohol from food raw materials (wine distillates, grape, fruit, cognac, calvados, whiskey), produced in Russia |
tax 182 1 03 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise taxes on alcohol-containing products, |
tax 182 1 03 02020 01 1000 110 |
| fine 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| Excise taxes on tobacco products, produced in Russia |
tax 182 1 03 02030 01 1000 110 |
| fine 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on motor gasoline, produced in Russia |
tax 182 1 03 02041 01 1000 110 |
| fine 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excise taxes on straight-run gasoline, produced in Russia |
tax 182 1 03 02042 01 1000 110 |
| fine 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excise taxes on cars and motorcycles, |
tax 182 1 03 02060 01 1000 110 |
| fine 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excise taxes on diesel fuel, |
tax 182 1 03 02070 01 1000 110 |
| fine 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excise taxes on motor oils for diesel and (or) carburetor (injection) engines, produced in Russia |
tax 182 1 03 02080 01 1000 110 |
| fine 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excise taxes on wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) wine distillate, and (or) fruit distillate, produced in Russia |
tax 182 1 03 02090 01 1000 110 |
| fine 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excise taxes on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| fine 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without adding rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), produced in Russia |
tax 182 1 03 02110 01 1000 110 |
| fine 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excise taxes on alcoholic beverages containing ethyl alcohol by volume up to 9 percent inclusive (except for beer, wines, fruit wines, and (or) fruit distillate) produced in Russia |
tax 182 1 03 02130 01 1000 110 |
| fine 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excise taxes on alcoholic beverages containing ethyl alcohol by volume over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) imported into Russia |
tax 182 1 04 02110 01 1000 110 |
| fine 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia |
tax 182 1 03 02210 01 1000 110 |
| fine 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
| (MET) | |
| Oil | tax 182 1 07 01011 01 1000 110 |
| fine 182 1 07 01011 01 2100 110 | |
| fines 182 1 07 01011 01 3000 110 | |
| interest 182 1 07 01011 01 2200 110 | |
| Natural flammable gas of all types |
tax 182 1 07 01012 01 1000 110 |
| fine 182 1 07 01012 01 2100 110 | |
| fines 182 1 07 01012 01 3000 110 | |
| interest 182 1 07 01012 01 2200 110 | |
| Gas condensate from all types hydrocarbon deposits |
tax 182 1 07 01013 01 1000 110 |
| fine 182 1 07 01013 01 2100 110 | |
| fines 182 1 07 01013 01 3000 110 | |
| interest 182 1 07 01013 01 2200 110 | |
| Extraction tax common mineral |
tax 182 1 07 01020 01 1000 110 |
| fine 182 1 07 01020 01 2100 110 | |
| fines 182 1 07 01020 01 3000 110 | |
| interest 182 1 07 01020 01 2200 110 | |
| Tax on the extraction of other minerals (excluding minerals in the form of natural diamonds) |
tax 182 1 07 01030 01 1000 110 |
| fine 182 1 07 01030 01 2100 110 | |
| fines 182 1 07 01030 01 3000 110 | |
| interest 182 1 07 01030 01 2200 110 | |
| Mineral extraction tax on the continental shelf of Russia, in the exclusive economic zone of the Russian Federation, when extracting minerals from the subsoil outside Russian territory |
tax 182 1 07 01040 01 1000 110 |
| fine 182 1 07 01040 01 2100 110 | |
| fines 182 1 07 01040 01 3000 110 | |
| interest 182 1 07 01040 01 2200 110 | |
| Mineral extraction tax in the form of natural diamonds |
tax 182 1 07 01050 01 1000 110 |
| fine 182 1 07 01050 01 2100 110 | |
| fines 182 1 07 01050 01 3000 110 | |
| interest 182 1 07 01050 01 2200 110 | |
| Mineral extraction tax in the form of coal | tax 182 1 07 01060 01 1000 110 |
| fine 182 1 07 01060 01 2100 110 | |
| fines 182 1 07 01060 01 3000 110 | |
| interest 182 1 07 01060 01 2200 110 | |
| Fee for the use of aquatic biological resources (excluding inland water bodies) |
tax 182 1 07 04020 01 1000 110 |
| fine 182 1 07 04020 01 2100 110 | |
| fines 182 1 07 04020 01 3000 110 | |
| interest 182 1 07 04020 01 2200 110 | |
| Fee for the use of aquatic biological resources (for inland water bodies) |
tax 182 1 07 04030 01 1000 110 |
| fine 182 1 07 04030 01 2100 110 | |
| fines 182 1 07 04030 01 3000 110 | |
| interest 182 1 07 04030 01 2200 110 | |
| Fee for the use of wildlife objects | tax 182 1 07 04010 01 1000 110 |
| fine 182 1 07 04010 01 2100 110 | |
| fines 182 1 07 04010 01 3000 110 | |
| interest 182 1 07 04010 01 2200 110 | |
| Water tax | |
| Water tax | tax 182 1 07 03000 01 1000 110 |
| fine 182 1 07 03000 01 2100 110 | |
| fines 182 1 07 03000 01 3000 110 | |
| interest 182 1 07 03000 01 2200 110 | |
| Payments for subsoil use | |
|
Regular payments for subsoil use |
tax 182 1 12 02030 01 1000 120 |
| fine 182 1 12 02030 01 2100 120 | |
| fines 182 1 12 02030 01 3000 120 | |
| interest 182 1 12 02030 01 2200 120 | |
| Regular payments for the use of subsoil during use 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 located under the jurisdiction of the Russian Federation |
tax 182 1 12 02080 01 1000 120 |
| fine 182 1 12 02080 01 2100 120 | |
| fines 182 1 12 02080 01 3000 120 | |
| interest 182 1 12 02080 01 2200 120 | |
| Payments for the use of natural resources | |
| air by stationary objects |
tax 048 1 12 01010 01 0000 120 |
| Payment for negative impact on the environment | tax 048 1 12 01000 01 0000 120 |
| Payment for emissions of pollutants into the atmosphere air by mobile objects |
tax 048 1 12 01020 01 0000 120 |
| Payment for discharges of pollutants into water bodies | tax 048 1 12 01030 01 0000 120 |
| Payment for disposal of production and consumption waste | tax 048 1 12 01040 01 0000 120 |
| Payment for other types of negative impact on the environment | tax 048 1 12 01050 01 0000 120 |
| Payment for the use of aquatic biological resources according to intergovernmental agreements |
tax 076 1 12 03000 01 0000 120 |
| Payment for the use of water bodies located in federal ownership |
tax 052 1 12 05010 01 0000 120 |
| Income in the form of fees for the provision of fishing grounds, received from the winner of the competition for the right to conclude an agreement on the provision of a fishing area |
tax 076 1 12 06000 00 0000 120 |
| Gambling tax | |
| Gambling tax | tax 182 1 06 05000 02 1000 110 |
| penalties 182 1 06 05000 02 2100 110 | |
| fines 182 1 06 05000 02 3000 110 | |
| interest 182 1 06 05000 02 2200 110 | |
| Income from the provision of paid services and compensation of state costs | |
| Fee for providing information contained in the Unified State Register of Taxpayers (USRN) |
tax 182 1 13 01010 01 6000 130 |
| Fee for providing information and documents, contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs |
tax 182 1 13 01020 01 6000 130 |
| Fee for providing information from the register of disqualified persons |
tax 182 1 13 01190 01 6000 130 |
The KBK was filled out incorrectly. What to do?
Errors made when filling out the BCC in payment orders are not a reason to believe that the payment was not made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for incorrectly filled out budget classification codes.
The reason is as follows: regulatory authorities cannot quickly analyze a financial transaction and reflect the actions on the correct account. During this time, the funds remain unrecorded, and the taxpayer is assigned arrears.
You can correct this situation like this:
- Contact the financial institution with a request to provide written confirmation of the tax remittance within the established time frame. The document must bear a mark from the bank indicating the execution of the order.
- Write an application to clarify the payment. It is recommended to attach a certificate proving the fact of payment and a statement of reconciliation.
Having received all the necessary documentation from the payer who made an error in the KBK, tax officials will check the receipt of funds into the account and correct the situation.
The incident can be resolved by submitting an updated declaration with the correct budget classification code. The Tax Code does not require additional documents to be attached, but experts recommend submitting an explanatory note stating:
- declaration filing period
- inaccurate information that needs correction
This way the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, Federal Tax Service employees ask for explanations.
Based on materials from: buhguru.com
