The Federal Tax Service of Russia informed the KBK for paying taxes in 2014

The article will discuss issues regarding personal income tax rates on dividends in 2021 for residents and non-residents, as well as the availability of tax deductions when paying dividends and how dividends are reflected in the 2-personal income tax certificate.

Dividends are part of the profit received by a joint stock company or other organization, distributed among shareholders in proportion to the number of shares. The meeting of shareholders and the company's Charter determine the amount of dividends and the procedure for its payment.

Who pays and when

According to Art. 143 of the Tax Code of the Russian Federation, taxpayers for this type of fee are legal entities and individual entrepreneurs, but it is believed that ultimately it is paid by the buyer. The fact is that value added tax is indirect. With its help, the state seeks to receive part of the premium that the manufacturer or seller sets on the price of the product at each stage of production or sales. The tax is calculated by the manufacturer and the seller, but it is included in the cost of the product; in addition, the entrepreneur deducts the input VAT already paid when purchasing goods for production. Thus, the buyer is the source of the collection, but in the legislative act - in the Tax Code - individuals are not mentioned as VAT payers; they do not calculate or transfer it.

This financial commitment is of great importance for the budget and not only in terms of revenue. The state, by introducing a value added tax, ensures the contribution of funds to the budget earlier than the final sale of products, which increases the efficiency of the obligation and its collection.

IMPORTANT!

From 01/01/2019, VAT has been increased from 18% to 20%.

The value of BCC for the main VAT liability

Budget classification codes are established uniformly for legal entities and individual entrepreneurs; the values ​​do not depend on the status of the taxpayer and the legal form.

In 2021, the BCC values ​​for this tax are the same as in 2021. The data for the main obligation is given below.

Personal income tax on dividends in 2021 rate for residents and non-residents

According to Article 224 of the Tax Code of the Russian Federation, the following tax rates are established for dividend income:

• 13% – for individuals who are residents of the Russian Federation.
• 15% – for individuals who are non-residents of the Russian Federation.

It is important to monitor the status of an individual.

Let us remind you that if an individual actually stays on the territory of the Russian Federation for at least 183 calendar days for 12 consecutive months, then this individual. the person is a resident of the Russian Federation .

For penalties and fines

The CBC “VAT Penalties” in 2021 are also similar to those used in 2021. The table shows the current indicators of BCC when paying VAT.

If the payment deadline is missed, VAT penalties will apply; BCC 2021 will be required when filling out a payment order for the transfer of penalties on your own initiative or at the request of the tax authority.

KBK "VAT fine" 2021 for legal entities is required when drawing up a payment document for payment of a fine, which is assigned for untimely or improper fulfillment of a financial obligation (for example, in case of incomplete payment of the established fee).

Budget classification code for 2014

Home / Directory / Budget classification code / Budget classification code for 2014

Budget classification codes are digital designations of various groups of income and expenses. The full list of current KBK 2014 is given below.

Simplified taxation system (STS)

VAT

Patent tax system

Personal income tax

Income tax

UTII

Organizational property tax

Property tax for individuals

Pension contributions

Contributions to compulsory social insurance

Contributions for compulsory health insurance

Property tax

Excise taxes

Excise taxes (imported)

Land tax

Transport tax

Gambling tax

Fauna and biological resources

Water tax

MET

Unified agricultural tax

Government duty

Income from the provision of paid services and compensation of state costs

Fines, sanctions, payments for damages

For tax agents

Tax agents for VAT are, in accordance with Art. 161 Tax Code of the Russian Federation:

• tenants of property from government agencies and local governments;
• purchasers of goods, work and services from foreign organizations operating in the Russian market, which themselves are not registered as taxpayers in the Russian Federation;
• buyers of state property, with the exception of individual entrepreneurs;
• bodies, companies and individual entrepreneurs authorized to sell confiscated property, etc.;
• from 01.10.2011 - buyers of property and (or) property rights of debtors declared bankrupt (with the exception of individuals who do not have the status of individual entrepreneurs);
• registered as taxpayers (organizations and individual entrepreneurs) carrying out business activities using agency agreements, commission agreements or agency agreements, and making settlements under them with foreign persons who are not registered with the tax authorities as taxpayers.

The tax agent indicates its status in field 101, which is designated by the code “02”.

KBK dividends in 2021 for personal income tax payment

To pay personal income tax to the budget on income in the form of dividends in 2016, the BC code is used:

• 182 1 0100 110.

There is no separate KBK for personal income tax on dividends; the KBK salary personal income tax is used.

It is worth noting that personal income tax on dividends is transferred no later than the day following the day of actual payment of dividends.

We transfer personal income tax to the specified BC Code both for individuals who are residents of the Russian Federation and for individuals who are non-residents of the Russian Federation:

How to fill out a payment form

Budget classification codes are indicated in field 104; they are the same for the entire country. When filling out the payment form, it is necessary to take into account that the details are indicated by the tax office to which the payer is assigned in accordance with his location. The registration rules are specified in the Regulation of the Central Bank of the Russian Federation No. 383-P dated June 19, 2012 and Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013, as amended.

When filling out, you must also correctly indicate:

• payer status (check in the article “What is the payer status in a payment order and how to fill it out”);
• payment amount (integer);
• quarter for which payment is made (in the form “KV.01.2019”).

BCC in 2014 for insurance premium payers changed

From January 1, 2014 in accordance with Article 22.2 of Law No. 167-FZ, payment of insurance premiums for compulsory pension insurance for billing periods since 2014 is carried out by the payer of insurance premiums with a single payment document (one payment order, receipt) without dividing into the insurance and funded parts of the labor pension.

The payment order for the payment of the current insurance premium for 2014 indicates the BCC intended for accounting for insurance premiums for the payment of the insurance part of the labor pension, namely: 392 1 0200 160 for employers , 392 1 0200 160 for payers paying insurance premiums for themselves (individual entrepreneurs, heads of peasant farms, lawyers, notaries, etc.). The Pension Fund of the Russian Federation will independently distribute the amounts of insurance contributions to the insurance and funded parts of the labor pension based on the applications of the insured persons about their choice of pension provision option (deduct 0% or 6% to the funded part).

Please note that when making payments to repay arrears on insurance premiums and arrears on penalties and fines for periods before 2014, payment orders indicate the same BCCs that were used to pay insurance premiums, repay arrears on insurance premiums, arrears on penalties and fines until 2014. The payment procedure for compulsory health insurance has not been changed.

The payment order (receipt) indicates KBK 392 1 02 02101 08 1011 160, used for periods from 2012. Order of the Ministry of Finance dated November 12, 2013 No. 107n “On approval of the rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” introduced changes in filling out the fields of payment (settlement) documents from 01/01/2014.

Instead of the currently used OKATO codes, from January 1, 2014, the codes of the All-Russian Classifier of Municipal Territories - OKTMO are used . When preparing payment documents in field [105], regardless of the period for which the payment is made, it is necessary to indicate the OKTMO codes of the territories. The OKTMO code, valid since January 1, 2014, takes the value of 8 characters (the OKATO code contained 11 characters). //PFR

Dear visitors! This site is an independent source of information and does not reflect all materials published in the official publication of the Federal Tax Service of Russia - the magazine “Tax Policy and Practice”. If you are interested in the official point of view of the top officials of the Federal Tax Service on various tax issues, you can subscribe to the Tax Policy and Practice magazine from any month, having previously read the announcements of published issues.