KBK 18210604012021000110 - in 2021 and 2021

Each tax must be paid by the organization on time. This rule applies not only to the tax paid by an organization for property included in the Unified Gas Supply System, but also to the tax that is transferred for property not included in it. If the tax amount is not received within the specified period, the tax service begins to calculate penalties, for payment of which the organization will have to use the KBK code 18210602010022100110.

Not all organizations know about this code, but only those who have already missed the tax payment deadline. After all, practically no accounting department, where there have never been any delays in paying taxes, is unlikely to be interested in the CBC intended for the payment of penalties or fines. Therefore, what is KBK 18210602010022100110 and what tax needs to be paid in 2021, many organizations have to find out only in very unpleasant situations related to the delay in payment of property tax.

KBK taxes: for paying taxes for organizations and individual entrepreneurs on OSN

KBK taxes: for paying taxes for organizations and individual entrepreneurs in special modes

KBC for payment of penalties and fines

In addition to the standard amount of corporate property tax, enterprises sometimes pay penalties and fines on this fee.

Penalty

Sometimes the payment slip indicates KBK 18210602010022100110. What tax for 2021 should I pay using this number? Penalties on the property tax of organizations on property not subject to the Unified State Tax System.

Penalties are assessed to the organization if the property tax is not paid on time or not paid at all. After delay, tax authorities charge penalties in accordance with Art. 75 of the Tax Code of the Russian Federation. Unlike fines, the amount of this penalty increases every day. Until the 31st day, the refinancing rate of the Central Bank is applied - 1/300, and from the 31st day of delay - 1/150. The formula is shown in the picture.

Fines

A fine is a monetary penalty in a fixed amount in the form of interest or a specific amount. Financial penalties are imposed on non-payers of fees and penalties. If a tax resident did not report on time on the declaration, did not pay the fee, accrued penalties, did not do this for the first time, or did it intentionally, then simply penalties cannot be avoided. This case is regulated by Art. 122 of the Tax Code of the Russian Federation. The size of the sanction depends on the severity of the offense and the reasons.

To pay a fine for the property tax of an enterprise on property not subject to the Unified State Tax Code, the payer indicates KBK 18210602010023000110 in the receipt.

KBK: insurance premiums 2018

Insurance premiums for compulsory health insurance in a fixed amount, incl. 1% contributions*

*Order of the Ministry of Finance dated 02/28/2018 No. 35n abolished the separate BCC for payment of 1% contributions, previously introduced by Order of the Ministry of Finance dated 12/27/2017 N 255n. Those who have already transferred 1% to a separate KBK will most likely have to clarify the payment

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

KBK for payment of property tax for individuals

KBK: penalties

As a general rule, when paying a fine, the 14th-17th digits take the value “2100”. However, there is an exception to this rule:

KBK 18210604012022100110 - penalty

Without having a directory at hand, the payer will be able, after receiving the results of decoding KBK 18210604012021000110, to accurately calculate which code should be indicated when transferring penalties for late payment of taxes, which is very convenient.

To do this, we will need to make changes to the block of numbers from the fourteenth to the seventeenth of the digital code 18210604012021000110, and by applying the rule, we will obtain information about which BCC we will need.

The rule is that for transferring penalties block 14-17 looks like <2100>, and for a fine - <3000>, no matter what tax we are considering. That is why we pay penalties for transport tax for individuals under BCC 18210604012022100110.

Using the same algorithm, you can determine which BCC for tax in 2020 will be needed to pay the fine.

KBK: fine

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

Who pays, who doesn’t pay and features of water tax payment

All reservoirs belong to the state. It can only transfer ownership of a small water body that does not have an impact on the overall water system of the country. Thus, you cannot sell a river or sea to someone (you can only get permission to use them), but it is quite possible to buy a pond or quarry with water.

Water tax is of federal significance and is direct.

Since 2005, it has replaced the tax “On the use of water bodies,” which had lost force. Now payments for the use of reservoirs on a contractual basis are classified as non-tax payments. And the water tax must be paid by those individuals and legal entities that are engaged in:

• abstraction of water from reservoirs (volume is taken into account);
• timber rafting (the tax depends on the volume of wood and the distance over which it is floated);
• hydropower (the volume of electricity received is calculated);
• exploitation of the water area (used area).

For the use of which bodies of water is a tax charged?

The country's water reserves and their resources used by entrepreneurs are subject to taxation for activities carried out with them. The law defines such bodies of water as:

• seas and their parts (straits, bays, estuaries);
• rivers;
• lakes;
• swamps;
• springs;
• glaciers;
• geysers.

Who doesn't need to worry

Entrepreneurs whose activities:

• integral to the water element (fishing, navigation, fish farming, irrigation. Swimming, watercraft, etc.);
• is subject to another tax (for example, the use of minerals);
• relates to water conservation;
• may qualify for benefits (defense needs, recreation for children, disabled people, etc.).

If water is taken for irrigation, extinguishing a fire or eliminating other natural disasters, of course, we will not talk about a tax.

Please note: there are no water tax benefits.

KBK-insurance premiums (old periods)

If you need to transfer to the INFS contributions to compulsory medical insurance, compulsory medical insurance or VNIM for periods that expired before 01/01/2017, then they are transferred to the KBK, different from the “fresh” KBK:

True, the BCC for additional contributions to compulsory pension insurance for periods expired before 01/01/2017 is the same as for periods starting from 01/01/2017.

KBK for payment of penalties on property tax for individuals

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