BCC for mineral extraction tax (MET)

Budget classification codes (BCC) for taxes and insurance premiums are the most important information for any accountant. After all, only if the KBK is correctly indicated in the payment order, does it guarantee the payment of taxes, insurance premiums, penalties or fines. Have new BCCs been introduced for 2021 for legal entities and individual entrepreneurs? Have the previously existing BCCs changed? Our article will help you quickly understand all the changes to the BCC from 2021. The article also provides a KBK table for 2021 with a breakdown and comments on filling out payment orders. Also see “Changes since 2021: what has changed for an accountant.”

New BCC (budget classification codes) for 2021, table, changes

Incorrect BCCs in payments when transferring taxes and contributions lead to arrears.
Of course, the details in field 104 can be clarified. But this takes time. After all, you need to draw up an application and submit it to the inspectorate. Therefore, it is easier to check the BCC in advance not only in payments, but also in calculations and declarations. This article will help you fill out the BCC correctly in payment orders and reporting. It contains all KBK 2021 (budget classification codes) for 2021. Just select the desired tax and the most suitable code. We have brought all the BCCs taking into account the changes of 2018. After all, the budget classification codes have changed.

Is there one KBK for everyone?

In each case, the KBK code has special distinctive features. And for individual entrepreneurs operating in Moscow or St. Petersburg, there is a special code 18210504030021000110. Of course, every individual entrepreneur has the right to use many types of patents, but he is obliged to pay tax for them precisely according to the code where he carries out his activities. Therefore, when introducing activities in Moscow or St. Petersburg, other KBK codes should not be used to pay tax.

Each KBK code is unique and has a specific type of purpose. Therefore, when filling out a payment document, according to which the tax amount will subsequently be transferred to the city budget, you should be extremely careful. The fact is that if a mistake made in a word can be immediately identified, then with numbers everything is much more complicated. KBK consists of 20 digits. It’s easy to make a mistake when entering it into a payment document, but difficult to correct.

How KBK has changed in 2021

In 2021, 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, 2021 to December 31, 2021 (Order of the Ministry of Finance of Russia dated June 9, 2021 No. 87n);
• list excise taxes (Order of the Ministry of Finance of Russia dated June 6, 2021 No. 84n).

See the table below for new BCCs taking into account the changes for 2021.

New BCC 2021 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.

KBC for insurance premiums for 2021

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 2021 (table)

KBC for insurance premiums for 2021 (table for individual entrepreneurs)

KBC for insurance premiums for 2021 (table) at additional rates

How many characters are there in KBK and what do they mean?

In accordance with the order of the Ministry of Finance No. 65n, the BCC consists of only 20 digits. They are also divided into seven more subgroups within the KBK. Let's figure out what each of the numbers means in combination with the decoding.

• Numbers 1 to 3 are a code that indicates the recipient of the cash receipts (IFTS, the Social Insurance Fund, or even the Pension Fund). For example, when transferring funds to the Pension Fund of the Russian Federation they put “392”, but for the BCC in the Social Insurance Fund they use “393”.
• The next fourth digit indicates the group of cash receipts.
• Numbers 5 to 6 reflect the tax code that is paid. For example, when paying insurance premiums they put “02”, but for excise taxes you need to take another number “03”, the state duty is generally designated as code “08”.
• Numbers 7 to 11 reveal the items of income and expenses in a little more detail.
• Numbers 12 and 13 are intended to reflect the level of the budget into which payments will be made. For federal institutions - “01”, for regional institutions - “02”, for municipal institutions - “03”, “04” and “05”. All other codes will relate to budget and insurance funds.
• The numbers 14 to 17 represent the reason why the operation is being performed. When making the main payment - “1000”, when calculating penalties - “2100”, when paying fines - “3000”, interest deductions - “2200”.
• And the last numbers from 18 to 20 should reflect the category of payment that the state receives. For example, for taxes they use “110”, and for gratuitous receipts - “150”.

Let us give an example that would clearly characterize the use of the BCC under the simplified tax system by individuals and enterprises.

Example

An individual entrepreneur works in Moscow and St. Petersburg. He must pay personal income tax and also make insurance payments for employees. He needs to use the correct KBK for personal income tax, and if everything is clear with the KBK for income tax, then with insurance ones it will be a little different:

• If you make a timely payment - 393 1 02 02050 07 1000 16;
• In case of penalty received - 393 1 0200 160;
• When paying fines for mandatory payment - 393 1 02 02050 07 3000 160.

KBK for personal income tax for 2021 for legal entities

In field 104 of the payment slip, the tax agent indicates the budget classification codes. The latest changes have not affected the BCC for personal income tax for employees in 2021. But remember that the codes are different for the tax itself, penalties and fines. The BCC for personal income tax for employees in 2021 is in the table below.

KBK for personal income tax on the income of employees, legal entities and individual entrepreneurs for 2018

KBK at additional tariffs in the Pension Fund of Russia

There are also some additional tariffs in the Russian Pension Fund, which depend on a special assessment of working conditions. The difference is not great, but still there.

Tariff depending on SOUT

Budget classification codes for the first employee:

• contributions by code - 182 1 0220 160
• penalties by code - 182 1 0200 160
• fines by code - 182 1 0200 160

Budget classification codes for the second employee:

• contributions by code - 182 1 0220 160
• penalties by code - 182 1 0200 160
• fines by code - 182 1 0200 160

And so on for all subsequent employees. Only the eleventh digit in the combination will change.

Tariff independent of SOUT

Budget classification codes for the first employee:

• contributions by code - 182 1 0210 160
• penalties by code - 182 1 0200 160
• fines by code - 182 1 0200 160

Budget classification codes for the second employee:

• contributions by code - 182 1 0210 160
• penalties by code - 182 1 0200 160
• fines by code - 182 1 0200 160

And so on for all subsequent employees. Here, too, only the eleventh digit in the combination will change.

KBK for income tax 2021 for legal entities

If you indicate the wrong KBK or completely forgot to write down the code, inspectors will receive a notification of refusal to accept the declaration. It will say: there was an error in filling out the data for the “Budget Classification Code” indicator. The error code is 300300027.

If you do not solve the problem and are late in submitting the report, then a fine cannot be avoided. Delay the report for more than 10 days and tax inspectors will suspend transactions on bank accounts. To avoid such troubles, check

KBK of income tax to the federal and regional budgets - 2018

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:

BCC for VAT in 2021

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 2021 in advance using our table.

KBC for VAT transfers in 2021

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 on excise taxes in 2021

Execute payment orders for the transfer of excise tax in accordance with the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P and the Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In field 104, put KBK - we have listed them in the table below.

KBC for the transfer of excise taxes in 2021

BCC of property tax in 2021 for legal entities

In 2021, pay corporate property tax to the budget according to the BCCs that we have given in the table below. Enter the budget classification code in field 104 of the payment order.

BCC of property tax for legal entities in 2021 (table)

What to do if you make a mistake

It will not be possible to edit a paid document; correcting a mistake may only be possible by providing an application and a copy of the payment document containing the mistake. The duration of the process can be several weeks or months. Therefore, it is worth being prepared in advance for the appearance of penalties charged by tax authorities for actually unpaid tax. But if the identified error is only in the KBK, then the individual entrepreneur does not need to worry.

A tax amount sent using an erroneous code will be found, and a timely submitted payment document with an error will help tax authorities send the tax amount according to the required KBK code. You won't have to worry about accrued penalties. It will be canceled immediately after the circumstances of the lack of payment are clarified. But if, in addition to making an error in code 18210504030021000110, the payer also made an error in the recipient’s account, then the transferred tax amount is not payable.

This means that the individual entrepreneur will have to repeat the procedure for paying the tax for using the patent system. And in this situation, it is unlikely to be able to avoid penalties for late payment of the tax amount.

Each BCC plays an important role in delivering the tax amount to the address. Code 18210504030021000110 allows any individual entrepreneur working in Moscow or St. Petersburg to save themselves from many problems associated with paying other taxes and filing a declaration. By listing the tax amount provided by the state using code 18210504030021000110, he immediately relieves himself of similar tax problems for a long period, the duration of which can be a year.

KBK transport tax in 2021 for legal entities

In field 104 of the payment order, provide special budget classification codes when you transfer the transport tax. All BCCs for transport tax in 2021 are in the table below.

KBK – transport tax 2021 for individuals and legal entities

KBK according to the simplified tax system for 2021

The minimum tax on the simplified tax system with the object “income minus expenses” no longer has a separate budget classification code. It must be paid according to the KBK regular tax. This is what the Russian Ministry of Finance decided (order No. 90n dated June 20, 2021).

BCCs under the simplified tax system vary depending on the object of taxation. For the object “income” there are some codes, for the object “income minus expenses” - others. In addition, BCCs differ depending on the purpose of the payment. If this is a basic payment, there is only one code. If penalties are different, for fines it’s third. See all BCCs under the simplified tax system in 2021 in the table below.

KBK on simplified tax system – 2021 (income)

KBK on simplified tax system – 2021 (income minus expenses)

Changes in the procedure for calculating and paying insurance premiums for individual entrepreneurs “for themselves” in 2021

The BCC for the simplified tax system for 2021 with the object “income” is single – 182 1 05 01011 01 1000 110. Advance payments and a single tax at the end of the year are transferred using this code (182 1 0500 110).

For organizations and individual entrepreneurs on the simplified tax system “income minus expenses”, 19 out of 20 KBK digits coincide. Check that in the KBK simplified tax system for 15 percent in 2018, in place of the 10th digit there is “2” and not “1”. This will be the main difference compared to the “income” object.

Individual entrepreneurs calculate their income for making mandatory pension payments according to the rules of the Tax Code of the Russian Federation. The calculation depends on the tax system used by the individual entrepreneur. Read more about this in Table 4.

Table 4. Calculation of tax revenues of individual entrepreneurs

If the income of an individual entrepreneur exceeds 300 thousand rubles, then he pays contributions to the funds on income over 300,000 rubles at a rate of 1%.

If the income exceeds the maximum amount of the insurance base, then the individual entrepreneur continues to accrue and pay contributions to the Pension Fund of the Russian Federation, but at a rate of 1%. There is no separate BCC for such contributions.

BCC for contributions of 1 percent over 300 thousand in 2021 for 2017

Many questions come to the editor about the KBK for paying contributions from 1% for 2021. The correct KBK is 182 1 0210 160 (Order of the Ministry of Finance dated February 28, 2018 No. 35n). Here are the details.

Due date for payment of contributions

Minimum wage is the minimum wage at the beginning of the year. Let us remind you that as of January 1, 2021, the minimum wage amounted to 7,500 rubles. From January 1, 2018, the minimum wage is 9,489 rubles, but the calculation of fixed contributions in 2021 is based not on the minimum wage, but on other values.

12 - the number of months for which insurance premiums are paid.

TSV - insurance premium tariff. In 2021, the following tariffs are established:

• 26% for pension insurance contributions
• 5.1% for health insurance premiums
• 2.9% for insurance premiums in case of temporary disability and in connection with maternity

Basis for the new procedure for calculating insurance premiums Federal Law No. 335-FZ dated November 27, 2017.

Thus, for 2021, the individual entrepreneur had until December 31, 2017 to pay for himself mandatory insurance premiums in the following amounts:

1. Pension insurance contributions of individual entrepreneurs for themselves in 2021 in the amount of 23,400 rubles (7,500 * 26% * 12).
2. Medical insurance premiums for individual entrepreneurs for themselves in 2021 in the amount of 4,590 rubles (7,500 * 5.1% * 12).

From 2021, insurance premiums for compulsory pension insurance are calculated in the following order:

• if the payer’s full annual income in 2021 does not exceed 300,000 rubles, the amount payable in 2021 will be 26,545 rubles for the billing period
• if the payer’s total annual income for the billing period exceeds 300,000 rubles, then two amounts must be paid: the first in a fixed amount of 26,545 rubles for the billing period; the second is calculated as 1.0% of the payer’s income exceeding 300,000 rubles for the billing period.

Let us say right away that in 2021 the procedure for calculating insurance premiums paid by individual entrepreneurs has changed significantly. Before this period, the amount of insurance premiums of individual entrepreneurs “for themselves” had to be calculated using a special formula (it took into account the tariff rate and the minimum wage).

From 2021, this formula for calculating insurance premiums payable was canceled and the values ​​of fixed contributions were introduced, which do not depend on any indicators or on the minimum wage. This is stated in Article 3430 of the Tax Code of the Russian Federation.

In addition, the maximum allowable amount of contributions for compulsory pension insurance remained unchanged. Let us recall that previously this value depended on the minimum wage. In 2021, the maximum allowable amount of contributions will be constant and will amount to a fixed value of insurance payments X 8.

If several tax system regimes are used in one business, the income from them must be added together and the amount due for payment must be calculated from the amount received.

Total with minimal profits - 32,385 rubles.

This amount is paid only in the process of making a contribution for oneself; if payments are made to individuals with whom contracts have been concluded, then the amount of payments must be calculated based on the amount of salaries paid to them.

Important! If the activity starts in the middle of the reporting period, the amount of payment must be made taking into account the number of months worked.

• understatement of the base used to deduct the contribution;
• incorrect calculation of the contribution amount due to the use of tariffs that do not correspond to reality;
• other unlawful actions on the part of the entrepreneur or complete inaction.

In the event of an underpayment, tax officials identify the arrears and notify the payer of this, indicating in the document at the same time the amount of penalties and fines associated with the underpayment. In this case, the amount of the penalty will correspond to 20% of the underpaid amount; if selfish goals are identified, the amount of the penalty will increase to 40%.

Important! According to the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 2013 No. 57, if insurance reporting documents are submitted on time, but the amounts are not paid, only penalties will be calculated, without penalties.

Fines for non-payment of contributions to the Social Insurance Fund are also assessed for the same reasons as for contributions to pension insurance. The amount of the fine is also determined in the same case as in the case of contributions to the Pension Fund.

In this case, the policyholder must pay premiums for himself, even if he does not conduct business, with the exception of the following cases described in Federal Law No. 400 of 2013:

• conscription into the armed forces;
• care for infants up to 1.5 years, however, not over a six-year period;
• service for a disabled person of any age, or an elderly relative over 80 years of age;
• following a person liable for military service to a place of service where there is no opportunity to work, but only for up to 5 years.

However, such circumstances must be documented.

It is mandatory for all entrepreneurs to transfer fixed contributions for themselves, and they must comply with the established minimum payments, correctly calculate their profits and, if they exceed 300,000 rubles, multiply the minimum figure by 8.

In addition, it is important to comply with the deadlines for paying contributions using the current BCC.

BCC for other taxes, fees and obligatory payments for 2018

Below we present the BCC for all other taxes, fees, and obligatory payments. Check the codes on your payment slips with the tables to avoid errors.

KBK on UTII (single tax on imputed income) 2018

KBK for 2021 for individual entrepreneurs (patent)

BCC for Unified Agricultural Tax for 2021

KBK for water tax for 2021

BCC for land tax (table)

KBC for mineral extraction tax 2018

Payments for the use of subsoil (KBK 2018)

Payments for the use of natural resources - KBK for 2018

KBK for fees for the use of wildlife objects (2018)

BCC 2021 for fees for the use of aquatic biological resources

KBK 2021 for trading fee

KBK 2021: tax on gambling business

State duty: BCC for 2021 (table)

Income from the provision of paid services and compensation of state costs: KBK 2018

KBC 2021: fines, sanctions, damages

Source

Source

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.

Each type of taxation system, despite the presence of certain advantages in them, requires, first of all, timely transfer of tax amounts from each individual entrepreneur. And although they are intended precisely for this purpose, so that the funds transferred to the budget do not lose their entries, each system uses its own BCC. And in the patent system for Moscow and St. Petersburg, KBK 18210504030021000110 is used.

Yes, the patent system allows many individual entrepreneurs to stop worrying about such things as filing and submitting declarations on time, and even lose the obligation to pay three types of taxes. Although it is worth mentioning the other side of the patent system. The fact is that the tax paid on it is not calculated from the actual income of the individual entrepreneur. The amount of tax required to introduce activities under the patent system is calculated based on an amount that is an approximate amount of income for the annual period.