Sample payment order with VAT penalty in 2021

KBK-2017: insurance premiums

From 01/01/2017, the administration of pension, medical and social insurance contributions was transferred to the tax authorities. In this regard, the administrator code, that is, the first three digits in the KBK, has changed: previously it designated extra-budgetary funds (392 or 393), now it means the Federal Tax Service (182).

Be careful, when paying insurance premiums in 2021, you need to take into account what period the payment is for: if the transfer of contributions is made for periods earlier than January 1, 2017 , then you need to use the same BCC, and when paying premiums for January 2021 and subsequent the months of KBK 2017 will be different.

New codes have been introduced for those who pay additional contributions to the Pension Fund according to lists 1 and 2: if the tariff depends on a special assessment of working conditions, one BCC is selected, if it does not depend, another.

In 2021, we continue to pay insurance premiums for injuries to the Social Insurance Fund, so the BCC for them remains the same.

KBC for insurance premiums for 2021

What to do if the payment form is filled out incorrectly

When filling out a payment form for the payment of penalties, you need to consider several important points:

1. You should pay attention to correctly filling out the details of the Federal Tax Service/MIFTS to which the payment is made. Especially - Treasury accounts and the name of the recipient bank.
2. You need to know the current BCC for paying penalties and indicate it correctly in the document.

If these details are entered incorrectly, the money may not reach the recipient. And the obligation to pay arrears and penalties will be considered unfulfilled. In this case, penalties will continue to accrue on the debt amount, and the payer will have to pay the money again.

Errors in other payment details - even such as incorrectly indicated TIN and KPP, incorrect OKTMO - will not be considered grounds for recognizing arrears and penalties as unpaid. If the bank or the payer himself discovers such “jambs”, you need to contact the tax office with an application to clarify the payment in accordance with clause 7 of Art. 45 of the Tax Code of the Russian Federation.

Also see “Filling out a payment order in 2021: sample.”

KBK NDFL 2021

The list of BCCs for paying income tax has been supplemented with codes for personal income tax when the controlling person receives income from the profits of a controlled foreign company.

KBK NDFL 2021 for individuals

How to list

Penalties are paid regardless of the accrued/additionally accrued amounts of tax, fee or contribution. In accordance with paragraph 3 of Art. 75 of the Tax Code of the Russian Federation, penalties apply for each day of overdue payment obligation from the day following the day of payment. To calculate penalties, take 1/300 of the current refinancing rate established by the Central Bank on the day the penalties are calculated. And from the 31st day of delay - 1/150 of the rate (for legal entities).

For more information, see “VAT penalties in 2017: new rules.”

An organization can independently calculate the amount of tax penalties. This calculation can be useful in the following cases:

• in order not to pay a fine when submitting an updated declaration and additional payment of the tax amount;
• to check whether the tax office calculated penalties correctly or not.

It is better to pay penalties at the same time as transferring the tax debt. After all, the faster the payment is made, the smaller the penalties will be. Formally, tax legislation allows the payment of penalties after the payment of tax debts.

If, based on the request of the Federal Tax Service, only the tax arrears have been paid, but no penalties have been paid, then the payer may be assessed a fine established by Art. 122 of the Tax Code of the Russian Federation. However, the organization has the right to challenge this decision of the tax inspectorate in court.

To pay tax arrears and penalties accrued on it, separate payment orders are issued. When filling them out, you need to take into account whether the debt is paid independently or on the basis of a tax requirement.

Also see “Payment order at the request of the Federal Tax Service: details of filling out”.

Changes to the BCC for the simplified tax system in 2021

For simplifiers who use the “income-expenditure” object of taxation, when paying tax for periods starting from 01/01/2017, a single code applies both for the main tax calculated under the simplified tax system “income minus expenses”, and for the minimum tax under the simplified tax system .

Let us explain in more detail: the KBK simplified tax system “income minus expenses” in 2021 (182 1 0500 110) was used separately from the KBK for the minimum tax under “simplified” (182 1 0500 110). Now both of these taxes should be transferred to one common KBK - 182 1 0500 110. The combination of codes occurred at the request of the Federal Tax Service to simplify offsets for the simplified tax system (letter of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 06-04-11/01/49770).

BCC when applying the simplified tax system for 2021

Filling out a payment order for VAT in 2021

To transfer the main VAT payment (penalty or fine) to the budget, you must correctly indicate the details in the payment order. First of all, you must correctly indicate your taxpayer status in field 101:

• 01 - legal entity;
• 02 - tax agents;
• 06 - import tax;
• 09 - IP.

The tax amount (field 6) is indicated in round rubles without kopecks. The type of transaction (field 18) for VAT payment is filled in with code “01”, and the order of payment (field 21) with code “5”. The BCC corresponding to the type of operation (see table above) is indicated in field 104. In field 105, OKTMO is entered, indicating the payer’s affiliation with a specific municipal entity. The meaning of OKTMO can be found on the Federal Tax Service website.

The basis for payment (field 106) is indicated as “TP” - current payment. And in the adjacent 107 field the period for which the tax is paid is entered. In the case of VAT, this will be the corresponding quarter, for example, “KV.01.2021”. Below is an example of a VAT payment for the 1st quarter of 2021.

Income tax – KBK 2021

New BCCs have been added for transferring to the budget the income tax of controlled foreign companies, as well as penalties and fines on it. We have collected all the codes for paying income tax in the table.

KBK income tax in 2021

KBK for VAT for tax agents

An organization and individual entrepreneur are considered tax agents for VAT when:

• purchase products, services, work from a foreign company that is not registered with the Federal Tax Service of the Russian Federation, and sell them in the Russian Federation;
• rent property that is owned by the state or municipality, and also acquire government property;
• by court decision, sell property, as well as ownerless, confiscated or purchased property;
• act as intermediaries for a foreign company not registered in the Russian Federation.

In all of the above cases, the tax agent is obliged to withhold VAT from the amounts it owes to the counterparty and transfer the tax to the budget. Companies that apply special tax regimes are not exempt from this obligation.

In the payment order, tax agents indicate the same BCC as legal entities - tax payers. In this case, in field 101 of the payment slip, you must indicate that the tax is transferred by a tax agent (code “02”).

KBK for 2021: changes in excise taxes

In the new edition, excise taxes on heating oil, wine and some alcoholic products with and without the addition of ethyl alcohol were excluded from the BCC list for paying excise taxes. At the same time, the BCC for excise taxes on middle distillates has been added. The current BCCs for excise taxes are given in the table.

KBK excise taxes for 2021

Unchanged KBK-2017 codes with decoding

Below we present the BCC for other taxes that should be indicated in payment orders in 2021.

Budget classification expense codes for 2017

What do the numbers in KBK mean?

Each BCC figure for VAT has a strictly regulated meaning. The budget classification code includes 20 digital positions. The general combination is divided into groups of numbers with specific information content.

The first 3 digits will indicate the payment administrator. The administrator refers to the government agency receiving the report. For example, if an individual entrepreneur or an accountant of a company transfers tax revenues to the Federal Tax Service, the numbers 182 are entered in the BCC.

Next comes the type of receipt. For example, the number 1 will mean taxes, and the number 2 will mean gratuitous receipts. The next two digits indicate the type of income for which the taxpayer will report (1 - profit, 6 - property tax, 8 - duty).

The following is a 5-digit combination. It allows you to determine budget revenue items (1 - federal, 2 - regional budget, 3 - local). Using the next 4 numbers you can find out the type of payment (1000 - taxes and fees, 2100 - penalties, 3000 - fines). The final code of 3 digits indicates the type of economic activity (110 - tax income, 160 - social contributions).