KBK for organizations and individuals on transport tax

How to determine BCC for payment

The key question is: what is the Unified Gas Supply System, and whether the assets of the institution are included in this section. Indeed, in order to choose the correct BCC property tax for 2020 for legal entities, you need to determine whether your property assets belong to the Unified State Gas System.

The main regulatory document establishing general provisions on the Unified Gas Supply System is Federal Law No. 69-FZ dated March 31, 1999. Consequently, if your organization is guided in its activities by this standard, then, most likely, the property will be classified as part of the unified gas supply system.

The BCC of property tax for legal entities in 2020 is collected in the table:

Principal payment on obligations

KBK penalties for corporate property tax in 2020

Interest on payment

Fines and penalties

Payments for property objects not included in the Unified Gas Supply System

Payments for property objects included in the Unified Gas Supply System

BCC for penalties and fines

The type of budget payment is encrypted in 14-17 digits of the code. For tax purposes, this part of the BCC is designated as “1000”. To introduce tax sanctions (penalties, fines) into the budget, first select the main version of the BCC (as for a tax), then change 14-17 digits in it: “2100” - indicated for penalties, “3000” - for a fine. For example, for the property of legal entities not included in the Unified State System, the following codes are used:

• 18210602010022100110 – tax penalties,
• 18210602010023000110 – fines.

Calculation features

The property tax is required to be paid by ordinary citizens - “owners of houses, factories, apartments, cottages”, as well as organizations. Thus, taxpayers for this obligation are companies that own taxable real estate, as well as some movable property (depreciation groups 3-10). However, from January 1, 2019, the composition of the tax base will be changed, this is discussed below.

The amount of liabilities for institutions is determined based on the cadastral value of the objects or based on the calculation of the average annual book value of taxable assets. The key rules for calculating tax obligations on property encumbrances, as well as the current online calculator for carrying out and reconciling calculations, are in the material “Online calculation of property tax for organizations.”

Property tax

The tax applies to local people, just like land taxes. That is, it is paid according to the municipal account of the entity where the property is located.

This tax is paid by individuals. persons having:

• House;
• apartment or share;
• garage, space for a car;
• real estate complex;
• an object at the stage of unfinished construction;
• share in any of the named objects.

Residential buildings located on dacha and other plots are classified as residential buildings.
But no tax is paid for property in an apartment building that belongs to the common property. In addition, you need to take into account the latest changes, according to which even houses that are non-residential are now considered as such, and you also need to pay for them annually. However, citizens have the right to claim a benefit if the tax is paid based on the cadastral value.

Key changes in BCC and taxes in 2020

The New Year promises important changes in the taxation of property assets. Thus, legislators determined that from 2020 all movable fixed assets will be exempt from taxation.

Let us recall that in 2020, fixed assets assigned to 3-10 depreciation groups were recognized as taxable objects. The first and second depreciation groups were excluded from taxable assets under the property tax.

Rates and benefits for movable assets were set at the regional level. Some constituent entities of the Russian Federation have provided for complete exemption of taxpayers from paying tax on movable fixed assets. Other regions have approved reduced rates. However, there are also those areas in which the tax on movable assets was calculated at the maximum - 1.1%.

Such standards were approved by Federal Law No. 302-FZ of August 3, 2018. Let us note that, despite significant innovations, the BCC of property tax for 2020 for legal entities will not be changed. Check whether you indicated the correct BCC in the payment order.

Please note that the changes apply to obligations calculated from 2020, but not earlier. Therefore, you will have to report for 2018 according to the old rules. You will also have to calculate the amount of liability for movable assets in accordance with the rate that is valid in your region.

You can find out what benefits, rates and reporting periods have been approved by officials of your subject on the official website of the Federal Tax Service.

BCC for VAT in 2020

A company that mistakenly indicated the KBK of another tax in its payment has the right to clarify the payment. This was officially confirmed by the Federal Tax Service. For example, a profit tax code was entered in the VAT payment slip. Because of this, a debt arose for VAT, and an overpayment arose for profits.

If you submit an application to clarify the payment, then the tax authorities must correct the BCC in the budget settlement card and reset the penalties to zero (clause 7 of Article 45 of the Tax Code of the Russian Federation). But in order not to create unnecessary problems for yourself, check the KBK of value added tax for 2020 in advance using our table.

KBK for VAT transfer in 2020

KBK for payment of penalties on property tax for legal entities and organizations

For individuals

KBK for payment of property tax for individuals

KBK-2018 for payment of other taxes for all organizations and individual entrepreneurs

KBK for payment of penalties on property tax for individuals

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KBC for insurance premiums for 2020

Check the BCC for insurance premiums with the tables below before sending the payment to the bank. Please note that there are no separate codes for additional pension contributions for old periods. Although the codes for other contributions are divided by year. The BCCs for these contributions are not divided into periods, since this is not necessary. All contributions for additional tariffs must be transferred to single codes.

BCC for insurance premiums for employees for 2020 (table)

KBK for insurance premiums for 2020 (table for individual entrepreneurs)

KBC for insurance premiums for 2020 (table) at additional rates

Innovations and features of calculus

Tax on the ownership of certain property is paid by individuals and organizations. This tax is calculated by the regulatory authority and sends a notification according to which the tax must be paid strictly within the specified period.

Innovations in 2020 for individuals

The Tax Code has introduced new rules for calculating property tax, effective from January 1, 2020: its cadastral value is taken as the tax base. That is, the more expensive the housing, the less profitable it will be for owners to own it, because they will have to pay a tax that differs tens of times from what they are used to.

Benefits were retained, but only for 1 of the properties of each type provided.

IMPORTANT! If your property contains objects that are subject to preferential taxation, and you did not indicate them in the declaration (you did not choose which of the objects will be the basis for the preferential tax rate), then the tax office will make a choice in favor of the highest for calculation.

Features of Calculus

The law provides some relief in favor of the payer: to calculate the tax base, the full cadastral value of the property can be reduced:

• for room owners - for the cost of 10 sq.m. such housing;
• apartment owners will deduct the cost of 20 sq.m.;
• The cadastral valuation of a residential building for tax payment can be reduced by the cost of 50 sq.m.

If, after deductions, it turns out that the value of the property is negative, the tax base is taken as 0.

IMPORTANT! The regional authorities of Moscow, St. Petersburg and Sevastopol have the right to increase tax deductions and establish regional benefits.

You can check the cadastral value of any property on the Rosreestr website.

Choosing the right KBK

When choosing a budget into which the amount of tax on your real estate will be transferred, it is guided by regional characteristics.

Here we are divided into the following groups:

• Cities of federal significance (Moscow, St. Petersburg and Sevastopol)
• Boundaries of urban districts
• Borders of intersettlement territories
• Settlement boundaries

Features of KBK for organizations

Organizations pay income tax depending on whether their property is included in the Unified Gas Supply System or not.

Property tax changes

Since 2020, the scheme for calculating property taxes has been changed. Now it is calculated not from the inventory value, but based on the cadastral value. The new tax will be paid from March 1 to October 1, 2020. The goal of the new method is to increase budget funds. At this cost, it affected individuals in 2017 living in 28 regions of the country, who had already paid for 2020 in the project mode.

Inventory and cadastral value

Inventory is also called appraisal. If the calculation is based on it, then the design of the building, prices for work and materials are taken into account. Therefore, as a result, the value became far from the real price.

Then it was decided to proceed from the cadastral value. The calculation is based on the location of the house, proximity to certain objects, etc. The cadastral value is updated at least once every five years.

Thus, it differs significantly in different regions. It is known that Moscow square meters are completely different compared to the average cost in the country.

Slow transition

Changes to the Tax Code of the Russian Federation were made last year. But the reform is carried out within 5 years. As a result, when the tax is increased to 20% per year. At the same time, reduction factors will be taken into account. A smooth transition is needed, since the estimated value is approximately ten times lower than the cadastral value.

By law, the tax is now set at 0.1% of the cadastral value. It is paid for residential premises, complexes with residential premises, unfinished residential buildings, buildings for households up to fifty square meters. And in cities of federal significance the rate may be increased even more.

Budget classification codes for 2020. Property tax

The regional authorities of Moscow, St. Petersburg and Sevastopol have the right to increase tax deductions and establish regional benefits.

In 2020, all companies that own land plots must make a land payment for 2020 to the budget. The specific deadline for fulfilling the obligation is set by the authorities at the local level. However, it cannot fall in January 2020. The last day may be February 1 or a later date (Article 397 of the Tax Code of the Russian Federation). The link to February 1 is made because this is the last date for submitting the “land” declaration to the Federal Tax Service for the reporting year. See the table below for all codes. It is very important to fill out the tax payment order correctly. Otherwise, the money may not reach the budget.

BCC for property taxes: differences for legal entities and individuals

By decision of the Office of the Federal Tax Service for St. Petersburg dated October 20, 2020 No. 16-13/45434, complaint by A.V. Slonova. The above decision of the tax authority was left without satisfaction.

Tax on the ownership of certain property is paid by individuals and organizations. This tax is calculated by the regulatory authority and sends a notification according to which the tax must be paid strictly within the specified period.

Please note that the tax base itself does not matter - both for the tax on the book value of property and for the tax on the cadastral value of real estate, the budget classification code will be the same.

So, like any KBK, the code for land tax in 2020 consists of 20 numbers. The first three (182) indicate to whom you are transferring the money (Federal Tax Service). The next three digits (106) indicate the tax itself. The most important digits are 12 and 13.

The BCC for property tax in 2020 for legal entities depends on what property the organization manages - whether such property is part of the unified gas supply system or not. For reference, the BCC for individuals depends on another factor - the location of the property. Organizational property tax is paid quarterly (advance payments and payment of the tax itself).

The first two characters indicate the frequency of payment. Write down the CV if you are transferring an advance, and the GD if the tax is based on the results of the year. The next two digits are the quarter number. When paying annual tax, you must enter 00. The last 4 digits are the year for which you are paying the tax or advance payment. This year you need to put 2020. For example, if a company transfers an advance on property tax for the first quarter, then put KV.01.2017. When paying tax for 2020, enter GD.00.2017 in the field.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact our consultant absolutely FREE! If your property contains objects that are subject to preferential taxation, and you did not indicate them in the declaration (you did not choose which of the objects will be the basis for the preferential tax rate), then the tax office will make a choice in favor of the highest for calculation.

This is interesting: KBC income tax penalties 2020

Advance payments

During the passage of the calendar year, organizations, foreign and domestic, make payments to the country's budget, according to each reporting period, which are called advance payments. Their value is determined as 0.25 of the rate determined for property tax in a particular region and the specific price of taxable property for each reporting period.

At the end of the year, the amount of tax that must be finally paid to the country’s budget is calculated as the difference between the largest amount and the amounts of advance payments paid subtracted from it.

When the payers are foreign companies that do not operate in our country, but have real estate here, they are also required to make advance payments within a calendar 12 months, but for them one payment will be 0.25 of the inventory price of the real estate. It is calculated on the first day of the year in which payments are made, according to the tax rate available at the time in question.

If a company loses ownership of specific real estate, then the tax is calculated using a coefficient, which is calculated as the ratio of the number of months that have elapsed during the period the organization owned the property to the total number of months in a calendar year.

Payment of tax collection and advance payments is made within the time frame determined by the authorities of the constituent entities of the Russian Federation. So, in the capital of our country, the payment of these monetary contributions is made within the same period as the submission of tax reporting, that is:

• calculation;
• declarations.

Some categories of organizations may be exempted both in general from payments and from making advance payments during a twelve-month period.

Separate articles of the Tax Code of the Russian Federation define the specifics of calculating the amount of tax and its payment in a situation where the organization has separate branches or the company owns real estate located far from its immediate location or the location of the divisions, in the event that the company operates in a special economic zone region of Kaliningrad and owns the name of the gas supply system of a single structure.

Letter from the Federal Tax Service of Russia explaining the procedure for agreeing to provide a tax return for companies with real estate properties outside their location

Article 378.2 on the specifics of determining the tax base, calculation and payment of tax in relation to individual real estate objects

Calculation of advance deductions must be submitted to the inspectorate no later than one month from the date of termination of a specific reporting period, and declaration forms by the end of March of the year following the previous taxation period.

How to calculate monthly advance payments for income taxes

Many companies pay quarterly and monthly advance payments throughout the year. We’ll look at how to calculate them yourself and who should pay in a special article on our portal.

BCC for property tax fines

https://youtu.be/KmKnTVCamJM

Slonov A.V. filed an administrative claim with the Moskovsky District Court of St. Petersburg to recognize the above-mentioned on-site tax audit report and decisions of the tax authorities as illegal. Leave field 110 blank. From March 28, 2020, in payments for taxes and contributions there is no need to fill out field 110 “Type of payment” (Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U). Have a question? Our experts will help you within 24 hours!

And in its place, the financial department has already issued a new KBK document (Order of the Ministry of Finance dated 06/08/2018 N 132n (hereinafter referred to as Order No. 132n)).

An incorrectly completed document may result in the payment not being received by the Federal Tax Service, and the inspection will charge a penalty. You will have to clarify the payment details (including KBK), as well as pay penalties. Please note that the KBK penalties for land tax 2020 differ from the code for the main tax. Codes are also determined depending on the category of land (see table with budget classification codes).

Individuals are not required to either calculate the tax or determine the BCC on their own. Currently, a list of budget classification codes can be found in Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Legal entities calculate tax on their own, based on the tax system they are in, as well as what property they own.

Notifications

Thus, tax authorities are not required to send notifications. And if a citizen himself does not submit a report within the specified period, he will be fined 20% of the value of the unpaid tax.

To avoid becoming a debtor, today it is possible to register in your personal account on the official website of the Federal Tax Service. Then he will be able to see all the tax deductions that he must pay.

Deadlines

From 2020, property taxes are paid no later than December 1. And if this rule is violated, then a penalty is charged: for each overdue day, one three hundredth of the refinancing rate. The tax authority also sends a notice of debt collection to the employer and may impose a ban on traveling abroad. But in this case no fine is charged.

Recently, payments via the Internet have become very common. You can also pay taxes online. To do this, go to the official website of the tax service and choose one of the convenient payment methods. Also, taxes will automatically be sent, for example, to the Webmoney or Qiwi electronic wallet, as well as to some banks in which the citizen has an account.

Then you don’t have to think about the KBK. After all, an invoice issued electronically contains all the details that are currently valid. The situation is different when they prefer to pay bills manually. In this case, you need to know exactly all the components of the details, including the KBK.

BCC for property tax for legal entities

Filling out a payment order for corporate property tax in 2020. In field 104, enter the BCC of the tax. Take information from the table above. The procedure for paying property tax for organizations in 2020 has not changed. The deadlines for paying taxes and advances are set by local authorities. For example, in Moscow, advances are transferred no later than 30 calendar days after the end of the reporting period (Clause 2, Article 3 of Moscow Law No. 64 dated November 5, 2003).

If you pay a penalty or a fine, then you need to set a different BCC. In field 105, write OKTMO. This code may consist of 8 or 11 digits. In the tables below, we have presented the 2020 BCC for taxes that companies most often use: value added tax, income tax to the federal and regional budgets, personal income tax, as well as property taxes - on transport and property.

How KBK changed in 2020

In 2020, apply the new budget classification codes. They have changed for those companies that:

• pay income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2020 to December 31, 2021 (Order of the Ministry of Finance of Russia dated June 9, 2020 No. 87n);
• list excise taxes (Order of the Ministry of Finance of Russia dated June 6, 2020 No. 84n).

See the table below for new BCCs taking into account the changes for 2020.

New BCC 2020 for income tax (bond income)

In payment orders for the payment of excise taxes, the following codes should be entered in field 104:

• 18210302360010000110 – excise taxes on electronic nicotine delivery systems produced on the territory of the Russian Federation;
• 18210302370010000110 – excise taxes on nicotine-containing liquids produced on the territory of the Russian Federation;
• 18210302380010000110 – excise taxes on tobacco (tobacco products) intended for consumption by heating, produced on the territory of the Russian Federation.

BCC for property tax penalties

It is very important to fill out the tax payment order correctly. Otherwise, the money may not reach the budget. Then inspectors will assess fines and penalties. Our sample will help you avoid mistakes. Sample payment order for property tax in 2020 Filling out a payment order for corporate property tax in 2020 In field 104, enter the BCC of the tax. Take information from the table above. The codes for advance payment and tax for the year are the same. RU. When quoting any materials published in IZYUM magazine, a link placed no lower than the first paragraph of the text is required.

The law provides some relief in favor of the payer: to calculate the tax base, the full cadastral value of the property can be reduced:

• for room owners - for the cost of 10 sq.m. such housing;
• apartment owners will deduct the cost of 20 sq.m.;
• The cadastral valuation of a residential building for tax payment can be reduced by the cost of 50 sq.m.

Legal entities calculate tax on their own, based on the tax system they are in, as well as what property they own. Individuals pay property tax based on a notification from the tax authorities. This document also contains the BCC for payment.

Individuals pay property tax based on a notification from the tax authorities. This document also contains the BCC for payment. Individuals are not required to either calculate the tax or determine the BCC on their own.

The Tax Code has introduced new rules for calculating property tax, effective from January 1, 2020: its cadastral value is taken as the tax base. That is, the more expensive the housing, the less profitable it will be for owners to own it, because they will have to pay a tax that differs tens of times from what they are used to.

The main regulatory document establishing general provisions on the Unified Gas Supply System is Federal Law No. 69-FZ dated March 31, 1999. Consequently, if your organization is guided in its activities by this standard, then, most likely, the property will be classified as part of the unified gas supply system. In support of his administrative claims, the applicant referred to the fact that he is the owner of non-residential premises, the rental income of which, in his opinion, was erroneously classified by the tax authorities as income from business activities.

Features of calculation and transfer of transport tax

The subjects obligated by law to pay tax on cars are legal entities and citizens. The taxable base for the calculation is the engine power in horsepower.

This fiscal payment is a regional one, so it must be made to the budget of the region where the car is registered.

Organizations need to make an advance tax payment during the year (citizens do not have such an obligation), and it is very important to correctly register the BCC of the transport tax in the payment document.

Under any taxation regime, be it OSN or any of the special regimes, a legal entity is obliged to pay transport tax if it has a vehicle registered with the traffic police.

Companies, based on the declaration, calculate and pay tax on their own, and, as already mentioned, they are required to transfer advances quarterly.

NOTE! The declaration must be submitted to the Federal Tax Service on February 1 of the year following the reporting year.

The established BCC for transport tax 2016-2017 for legal entities is 182 1 0600 110.

A situation is possible when the taxpayer is late or has not paid the due amount in full - then he may be charged a penalty. In the settlement document, you must correctly indicate the KBKpenei. To pay sanctions for 2020, KBK transport tax penalties are applied as follows:

• violating companies - 182 1 0600 110;
• private individuals - 182 1 0600 110.

The statute of limitations for taxes is 3 years; accordingly, an individual must pay off the debt on the notification if it contains amounts for a period covering no more than 3 years preceding the moment of receipt of the notification.

Both legal entities and citizens must pay car tax. Each of them makes payments using their own BCC.