BCC under the simplified tax system: “income”, “income minus expenses” for individual entrepreneurs

When transferring payments for taxes and insurance premiums, you must indicate the budget classification code (BCC) in the payment order or receipt. A unique twenty-digit code is assigned to each type of tax, contribution, fine, penalty and other types of payments. You can specify no more than one BCC in one payment document. The timely receipt of payments exactly as intended depends on the correctly specified BCC.

KBK income from payment of fines and penalties

Penalties and fines are listed indicating individual BCCs.

BCC for penalties on the simplified tax system 6% - 182 1 0500 110.

Penalties are paid for each day of tax delay. Quarterly payments are due by the 25th day of the month following the end of the quarter. And at the end of the year - until March 31 of the next year (organization) or until April 30 of the next year (individual entrepreneur).

In 2021, April 30th falls on a Monday, so there are no postponements. But March 31 is Saturday, so the deadline is postponed to April 2.

If the taxpayer does not meet these deadlines, penalties will be assessed. In this case it is used

BCC for fines on the simplified tax system 6% - 182 1 0500 110.

Fines are assessed for gross violation of payment deadlines. A fine, unlike a penalty, is assessed and paid once, and not for each overdue day.

KBK table for simplified taxation system income 2020

KBK for individual entrepreneurs - what has changed in 2021

If, according to the unified KBK tax under the simplified tax system, “income” in 2021 for individual entrepreneurs, as well as under the simplified tax system, “income minus expenses” did not change, then for some codes for payment of insurance premiums by entrepreneurs there are still changes.

For individual entrepreneurs with employees, new codes are used to pay penalties and interest to the Pension Fund on insurance premiums from payments to individuals. For other payments to the funds, employers must apply the current 2015 BCC.

In 2021, the codes for the transfer by entrepreneurs of contributions “for themselves” to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund, as well as penalties, interest and fines on these contributions, have been changed. Payment documents now need to indicate different BCCs for insurance premiums in a fixed amount and contributions from income exceeding 300 thousand rubles:

You may also be interested in KBC for personal income tax 2021.

Frequently asked questions (FAQ)

Let's consider the issues that concern accountants when paying income to the simplified tax system and indicating the KBK.

What code is correct to pay for the simplified tax system 6% and what to do with payments with an incorrect BCC?

BCCs change periodically. It is recommended to check the background information before paying.

BCC for simplified tax system 6% in 2021 - 182 1 0500 110.

If you transferred the payment to the wrong code, then this problem can be easily resolved. If an error is discovered, a reconciliation report is ordered from the tax office. Based on the results of the reconciliation, the tax authority clarifies the payment and transfers it to the correct code. You can clarify the necessary details without conducting a reconciliation - by writing an application to the tax service in any form. The clarification is made within 10 days. If the tax service considers the payment to be overdue due to an incorrect code and charges a penalty, this can be challenged in court. Based on practice, the courts take the side of the taxpayer in this matter. According to the law, discrepancy between codes is not a basis for recognizing payment deadlines as violated (clause 2, clause 3, Article 45 of the Tax Code of the Russian Federation). After all, if a sum of money was received into the corresponding treasury account, then it entered the budget system of the Russian Federation. This is enough to ensure that the amount paid cannot be considered arrears. This is confirmed, in particular, by the resolution of the Federal Antimonopoly Service of the Volga Region dated April 26, 2011 N A12-17205/2010. The organization or entrepreneur will not face a fine for incorrectly indicated in the payment order by KBK. The tax office can charge penalties, but they can also be challenged in court.

Which BCC should I indicate when submitting an updated declaration and paying the simplified tax system of 6% for earlier periods?

The updated declaration does not have a special form. It is submitted on the same form as a regular declaration, only with a different adjustment number. Clarifying information for periods that have already passed is submitted on the form that was in force during that tax period (clause 5 of Article 81 of the Tax Code of the Russian Federation). If, for example, in 2021 an error is discovered in the 2013 data, then clarifying information is submitted on the 2013 form. The same rule applies to indicating the BCC. If a payment is made for any of the past years, then the old BCC of that year is indicated in the “payment purpose” field. At the same time, if the code has changed, it will not be a mistake to deposit funds using the new code. The money is still transferred to the required budget item. Therefore, it is easier to use the code of the current period to correct errors from previous years. For simplified tax system 6% this is 182 1 0500 110.

Is it necessary to adjust advances already made if an individual entrepreneur using the simplified tax system has moved to a region with a different tax rate?

If an individual entrepreneur changes his place of registration to a region where a different tax rate is established according to the simplified tax system, there is no need to recalculate advances already made since the beginning of the year. At the new rate, advance payments are calculated from the period in which the move occurred and the annual tax is paid. This is an explanation from the Ministry of Finance, which was given in Letter No. 03-11-11/13037 dated 03/09/2016. Let us remind you that from 2021, regional authorities can lower the tax rate on the simplified tax system for both the “income minus expenses” object and the “income” object. Previously, regional rates applied only to simplified taxation system payers with the object “income minus expenses.”

Are the new BCCs the same for all regions or different?

The codes are the same for all regions. Changes in BCC values ​​occur at the federal level. New codes are established by orders of the Ministry of Finance. The tax levied on taxpayers who have chosen income as the object of taxation is paid on

KBK 182 1 0500 110.

Is it possible to offset a tax overpayment against a tax payment (advance payment) that has a different BCC?

When offsetting tax overpayments in the form of advances, differences in the code do not matter. It is important that the type of payment be respected: federal taxes are included in the federal budget; regional - to the regional budget; local - to local. If the payments are of the same type, then the tax service cannot refuse to offset the funds due to different BCCs. Such a refusal is unlawful. If an organization pays two taxes going to the same budget (for example, to the federal budget), then the overpayment for one of them can be offset against the other, despite the fact that the payment codes are different. The same approach is applied when calculating penalties and fines. To offset the tax overpayment against advance payments, an application is submitted to the Federal Tax Service.

general information

These codes are necessary for the correct calculation of tax payments to the state budget. Each payment must be accompanied by an indication of the BCC number. This code is usually assigned by the payment collection administrator. Over time it may be replaced. Typically, if tax laws decide to change codes, they do so from the beginning of a new tax period (January). If the tax is credited to the budget correctly, in full accordance with the classification codes, this will help in the future to avoid all sorts of disagreements with tax officials regarding non-payment of tax payments. If the taxpayer does have any problems with tax payments, they can submit a letter to the tax authorities, which will indicate the details of the payments they made.

When transferring taxes to the budget, it is very important to fill out the payment order correctly. The point is not that the bank can refuse to execute an incorrect payment order. The correctness of the details is a very important factor for crediting the tax to the required budget level from the desired account.

What parameters are used to determine code values?

Traditionally, they depend on the basis used on which the interest rate is determined.

• KBK simplified tax system “Income” 2021: when accounting operations are carried out on the basis of the total amount of income received by the organization / enterprise for a certain period. The advantages of the method are the low interest rate - only 6%, but if the costs are small, this contributes to a large indicator of the base from which the interest is withdrawn, it is more advisable to use an alternative option.
• KBK simplified tax system “Income minus expenses” 2021: when the amount of expenses for conducting activities - wages, rent, debt obligations - is subtracted from the base value. And then the indicator of debt obligations to the state is subtracted from the resulting base at an interest rate of 15%. Here its size is larger than in the previous case, however, if the profit is small (income minus business costs), then the amount to be paid will be less.
• KBK simplified tax system “Minimum tax” 2021: here calculations occur in a separate order and have a special functioning mechanism, which will be discussed further. This year in Russia the payment rate is 1%. It is paid even by those persons who worked at a loss during the reporting period. The minimum size is the same for all regions and is approved in the Tax Code of the Russian Federation.

Simplified penalties

Not in all cases, but still, an incorrectly specified BCC can lead the taxpayer to unnecessary problems. The tax authorities either return the order to the taxpayer, which contains the incorrect code, or transfer it to a category called “unclarified”. In such cases, the taxpayer will have to pay a penalty for late tax payment.

Without a code that serves as a guideline for accepting a tax payment, the tax authorities will not be able to see the transferred payment. In this regard, the taxpayer will need to pay not only the amount of the penalty, but also the amount of the entire tax again. There is a possibility that the amount of tax paid for the wrong code will be used to pay another tax. However, this situation is also difficult. To get this money back you will have to spend quite a lot of time and effort.

The only way out is to submit an application to the tax office to transfer the overpaid amount from one tax account to another. But penalties for incorrectly indicating codes will be charged in any case. If the tax payer indicated the wrong code, but the money was received as intended, no penalties will be charged.

Taxpayers should take into account that penalties and fines are assessed according to different BCC codes. They are also different for different objects of taxation and categories of tax payers. If you pay a fine using the wrong code, the situation will again become problematic, and you will have to pay double the amount.

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Payment deadlines for individual entrepreneurs

Every quarter, entrepreneurs acting individually undertake to make payments under the simplified tax no later than the 25th day of the month following the reporting quarter. The payment implies an indication of the budget classification code to which the tax amount is transferred. That is, payers operating under this regime undertake to make calculations and transfer advance payments every quarter.

Individual entrepreneur insurance premiums in 2021

Conducting revenue transactions

The values ​​can be found in the relevant Guidelines for the application of the budget classification. If the object of payments (base) is the amount of income, then the general type of the code is: 182 1 05 01011 01 0000 110. But in the process of paying to the budget, you will need to indicate the specific value of the BCC of the simplified tax system “income”, based on the nature of the payment - whether it is directly a tax, fine or penalty. In this regard, somewhat specific figures are used.

The table provides information about codes based on the types of amounts paid.

It is worth noting that for individual entrepreneurs of other legal entities the parameters have the same meaning.

Description of the indicator “revenue minus costs”

If the basis of the KBK simplified tax system is “income minus expenses,” then the indicators for individual entrepreneurs for this year have the following values, they are presented in tabular form.

Having carried out a comparative description, it can be noted that there are differences only in the third groups of numbers, when in one case, with the BCC of the simplified tax system of 6 percent in 2021, it is “01011”, and in the second - “o1021”.

Accounting for payments with a minimum payment amount

If, as part of the result of the reporting period, a simplifier pays a minimum tax at a rate of 1%, then the indicators of the KBK simplified tax system 2021 take the following form. They are presented in a summary table format.

Starting from 2021, it is planned to withdraw from use a separate BCC indicator for the minimum value. That is, it will need to be transferred within the framework of ordinary advance amounts. Let's consider how this parameter will manifest itself in real life.

Example

If a company uses the KBK (penalty) simplified tax system - “income minus expenses” 2016, then in September of this year it lost the right to use the simplified regime. After a period of 9 months, the minimum tax amount was paid in 2021. The amount must be transferred to the state account no later than October 25. Funds are deposited into account 182 1 0500 110.

If operation under the simplified tax system lasts until the end of the year, then in the next annual period the company must pay funds according to another indicator of the KBK simplified tax system “income” 2021 for individual entrepreneurs - 182 1 05 01021 01 1000 110. The new format is also valid for a regular tax payment with a rate 15%.

Individual entrepreneur with VAT

Possession of the given data will allow you to avoid misunderstandings with the law and protect yourself from possible circumstances. The same applies to the position of the KBK simplified tax system “income” 2021 (advance payment), as well as other types of deductions (penalties, fines). There may be some differences at the regional level, so it is worth contacting your tax inspector to understand the complete picture.

KBK 2021 budget classification codes KBK for 2021

Budget classification codes are used to group income and expenses of individual entrepreneurs and other legal entities according to special tables. This is how the entire budget system in Russia is formed. Thus, when preparing reports, one way or another, your chief accountant will have to familiarize yourself with the 2021 KBK. There are a total of 20 digits (digits) in the sequence.

The type of income, the classification of transactions, the main manager of funds - all this is contained in a combination of numbers. In the Russian Federation, this year they are also required to be indicated by those who pay personal income tax in accordance with the USNA. So all contributions, including insurance, penalties, expenses, as well as other expenses with a minus sign to the budget for legal entities must comply with the new budget classification codes.

Be sure to keep track of all changes that relate to VAT, contributions to the Pension Fund (PFR) and other types of tax payments for 2016.

Order on indicating income for legal entities

Any income of individual entrepreneurs and other legal entities must be reflected in the reporting. At least, that’s what the order from the Ministry of Finance says. In the Russian Federation, this payment instrument is mandatory. The system forces you to report and show the transfer of all income and expenses.

Topic: Road tax in Russia calculator for the new year 2021

Even if the USNA is applied without employees, in Russia this does not make big exceptions - a minimum package of documents will have to be submitted, including the payment of taxes for 2021 with the corresponding budget classification codes. Before entering the numbers, be sure to look at the directory, because the details of which you will find a sample may change for different fees and types of profit.

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Minimum fixed payment

The so-called insurance forces legal entities to pay certain funds to the pension fund from their income. According to the table in 2021 in the Russian Federation, this type of order is equal to 26% of the amount of income (for oneself plus the joint and several part). The FFOMS sets the main payment at 5.1%. It is interesting that for LLCs and individual entrepreneurs the payment is fixed and equal to the same figures.

KBK usn income minus expenses 2016

The new rules have had an impact on many subjects. Thus, some of them decided to pay taxes using the so-called simplified procedure. This primarily applies in 2021 to individual entrepreneurs, who need to pay only for themselves, and not for workers or employees. The budget classification code for paying so-called taxes in the form of income minus expenses is 182 1 0500 110.

Income tax table download

When paying taxes, it is worth understanding what they exist in principle in the Russian Federation. For example, organizations pay it on profit, value added tax (VAT), excise taxes, personal income tax, on the extraction of minerals, for the use of environmental objects, state duty, on imputed income, transport and some others. Their payment must be made within a clearly established time frame, indicating the budget classification codes for 2021. The same applies to the payment of any contributions and even penalties.

On topic: Article 218 of the Tax Code of the Russian Federation - standard tax deductions

Minimum tax codes

Only those businessmen and organizations that have chosen the object of taxation “income-expenses” are entitled to pay a minimum tax of 1%. Payment of the minimum tax occurs if the estimated tax amount is less than the limit established by law.

At the end of the tax year, the company's chief accountant calculates the two amounts and then compares them with each other. To pay the tax, the minimum of them is chosen. It is very important not to get confused with the codes, since the codes for the minimum tax and for the “income-expenses” object are different. However, they have not changed since 2011.

Taxpayers should be very careful and remember that the minimum tax cannot be calculated when selecting the “income” object.