KBK for payment of personal income tax on dividends in 2021

KBK for payment of penalties for personal income tax for individual entrepreneurs

For individuals

Common mistakes on the topic “KBK for paying personal income tax on dividends in 2021”

Error:

An individual independently pays personal income tax to the budget on the dividends he receives. At the same time, in the payment order he indicates KBK 182 1 0100 110.

This budget classification code is used only in cases where personal income tax on dividends is paid by a legal entity acting as a tax agent for an individual. When an individual independently transfers funds to the budget to pay personal income tax, KBK 182 1 0100 110 is used.

Error:

The accountant believes that it is impossible to clarify the personal income tax payment on dividends sent using the old KBK.

In fact, it is necessary to submit an application to clarify the tax payment to the budget. This helps to avoid arrears.

KBC for payment of penalties for personal income tax for individuals

From dividends and working under a patent

Dividends: concept, general information

If an organization has several participants, the profit received during the period (year) must be distributed among them in appropriate shares. What each participant receives is called dividends. According to the instructions of the Letter of the Ministry of Finance of Russia dated May 14, 2015 No. 03-03-10/27550, the following are recognized as dividends for tax purposes:

• income received by a company participant from the distribution of remaining profits;
• other similar payments to members of the organization;
• cash receipts from abroad, which are recognized as dividends in accordance with the laws of the source state of the funds (see paragraph 1 of Article 43 of the Tax Code of the Russian Federation).

On the topic of paying dividends to participants of organizations, the following main points can be outlined:

1. Recipients of dividends can be both individuals and organizations.
2. The procedure for distributing profits meets the requirements of the charter of a legal entity (as a rule, amounts are divided in accordance with the participant’s share - in proportion to it).
3. Even if the participants are recently admitted, they are also entitled to claim dividends according to their shares.
4. A legal entity that pays dividends is recognized as a tax agent in relation to participants:
   Personal income tax is withheld from dividends of individuals,
5. from dividends of legal entities – income tax.

KBK for payment of personal income tax for citizens working on the basis of a patent

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Answers to frequently asked questions on the topic “KBK for transferring personal income tax from dividends in 2021”

Question:

What to do if an organization paying dividends to an individual is unable to withhold personal income tax on this income?

Answer:

It is necessary to notify the Federal Tax Service of the impossibility of withholding income tax. See Letter of the Ministry of Finance of the Russian Federation dated October 28, 2016 No. 03-04-06/63138, paragraph 5 of Art. 226 Tax Code of the Russian Federation, clause 14 art. 226.1 Tax Code of the Russian Federation.

Question:

On what date must income tax be withheld when paying dividends? Does the choice of personal income tax withholding day depend on the tax rate?

Answer:

It doesn’t matter whether personal income tax is withheld from dividends at a rate of 13% or 15%, the tax must still be withheld immediately at the time of payment of dividends.

Some clarifications on the BCC for income tax

Personal income tax is calculated by subtracting documented expenses from the amount of income of individuals and taking a certain percentage of this amount (tax rate). Personal income tax is assessed separately for residents and non-residents of the Russian Federation, but this does not apply to employees. Some income specified in the legislative act is not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) The income declaration gives individuals the right to certain tax deductions.

In a situation where the income is wages, the state takes the tax on it not from the employee after accrual, but from the tax agent - the employer, who will issue the employee a salary with taxes already paid to the budget.

Personal income tax on employee income

Paid by the tax agent monthly on payday, maximum the next day. In case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, an LLC or an individual entrepreneur.

Vacation payments are also subject to personal income tax, because it is the same salary, only for the rest period. The tax must be paid before the end of the month in which the employee received his vacation pay.

NOTE! Personal income tax is not charged on the advance payment. An employer is prohibited from paying personal income tax from its own funds.

How is personal income tax calculated?

All taxes are calculated using the formula: tax base multiplied by the tax rate. The differences lie in what is taken as the basis and what interest rate is set.

For personal income tax, it matters whether the employee is a resident of the Russian Federation or not. If during the year he stayed in the country for more than 182 days, then personal income tax will be calculated at the resident rate of 13%. Non-residents must pay a rate almost three times higher - they are subject to a rate of 30%.

Current KBK

BCC for tax transferred by a tax agent – ​​182 1 01 02010 01 1000 110.

If there is a delay, you will have to pay penalties according to KBK 182 1 0100 110.

The imposed fine must be repaid according to KBK 182 1 0100 110.

Interest on this type of personal income tax is paid according to KBK 182 1 01 02010 01 2200 110.

KBC for transferring personal income tax on dividends in 2021

Important!

Income paid to individuals (including dividends) must be reflected in 6-NDFL calculations and in income certificates in form 2-NDFL.

It is required to transfer personal income tax to the budget no later than the date following the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation). However, the law does not prohibit transferring tax in one payment, no matter how many dividend recipients there are.

The tax rate will depend on whether the recipient of the dividends is a resident of the Russian Federation or not:

• Residents of the Russian Federation pay personal income tax at a rate of 13%,
• non-residents of the Russian Federation will have to pay personal income tax to the budget at a rate of 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

The budget classification code for the payment of income tax in 2021 has not changed when compared with the BCC of previous years:

As you can see, income tax on income in the form of dividends for individuals is withheld and transferred to the budget using the BCC, which is applicable in the case of withholding personal income tax on other income of employees.

Tax on dividends of non-resident individuals

• Income can be paid either in cash or in kind (property).
• A tax agent obligated to withhold and transfer tax to the budget is a company that pays funds to its participants in cash.
• When paying income to a participant with property, the obligation to pay tax passes to the recipient of this property.

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Since 1995, the Czech Republic has been a member of the Organization for Economic Cooperation and Development (OECD), and since 2021 it has been part of the European Union (EU). At the moment, the Czech Republic is a stable, prosperous country in central and eastern Europe, which attracts foreign investors, including from Russia. Many Russians consider the Czech Republic as a country for permanent residence. In this regard, it seems relevant to consider the legal regulation of taxation of individuals in the Czech Republic.

Where in the payment slip is indicated the BCC for personal income tax for dividends

In the payment slip, KBK is indicated in detail 104. The value of the code (separate for the main tax, fine and penalties) must correlate:

1. With the value of detail 106 (payment basis):

• TP (if this is a regular current tax payment);
• ZD (if penalties calculated by the tax agent independently are voluntarily repaid);
• TR (if the fine or penalties requested by the Federal Tax Service are paid);
• AP (if payment is made on the basis of an inspection report, most often in this case it is necessary to transfer penalties).

2. The value of the requisite 24 (payment purpose).

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The law does not establish strict requirements for its content. But essentially there should be a reference to the fact of transfer of payment for the purposes of:

• payment of tax as usual - as a current payment (the wording “personal income tax on dividends” indicating the billing period is acceptable);
• payment of a tax fine (the wording “Payment of a fine based on the requirement of the Federal Tax Service” indicating the details of such a requirement);
• payment of tax penalties (wording “Payment of personal income tax penalties on dividends” indicating the period).

Accordingly, the correct details 107 are also selected, that is, the period for which personal income tax, fines or penalties are paid.

You can learn more about the features of filling out a payment order using the above and other details in the article “Sample of filling out a payment order.”

KBK personal income tax on dividends is the most important identifier of payment to the budget. If there are errors in it, the payment may not reach the administrator and will fall into the category of unclear payments. Let's take a closer look at the specifics of this scenario.

What BCCs are established for the “dividends” of individual entrepreneurs on the OSN

With regard to the income of individual entrepreneurs (these income is often unofficially called dividends) in the general taxation system, in which personal income tax is paid instead of income tax, the BCC establishes different:

• 18210102020011000110 (the tax itself);
• 18210102020012100110 (penalty);
• 18210102020013000110 (fine).

Individual entrepreneurs pay a fine of 20–40% if there is a delay in transferring personal income tax on their “dividends” to the budget (Article 122 of the Tax Code of the Russian Federation), and penalties also for each day of delay. In this case, only late payment of personal income tax for the year is considered a violation, and not for advance payments (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71). The deadline for paying the annual personal income tax of individual entrepreneurs on the OSN is July 15 of the year following the reporting year.

Let's take a closer look at what rules should be used to reflect the KBK personal income tax on dividends in a payment order in 2021 in relation to other key details.

We wrote in the article how to calculate dividends under the simplified tax system.

KBK for personal income tax in 2021: table

After the budget receives personal income tax transferred by tax agents, these funds are distributed between the budget of the constituent entity of the Russian Federation and the budgets of municipalities (settlements, municipal districts, urban districts) according to the standards established by budget legislation.

What budget classification codes for personal income tax have been approved for 2021? Which BCCs should I pay personal income tax on salaries, vacation pay and other payments in 2021? Here is a convenient table with the BCC for personal income tax for 2021 (for legal entities). Also in the article you can see a sample payment order for personal income tax payment.

Sample personal income tax payment order in 2021

A payment order is used when transferring funds to another account to pay taxes, pay dividends, wages, etc. Productions that are single or medium-sized in terms of output can issue an order through a bank. Large organizations can generate and send any order via Internet banking.

• ​ Personal income tax penalties from Russian organizations that received dividends from domestic organizations;
• ​ Penalties from foreign organizations that received dividends from Russian ones;
• ​ Penalty for personal income tax from domestic organizations that received dividends from foreign organizations.