CBC to pay for tax on the USN. What is the CBK when tax revenues and income minus costs? Fig.1 Sample CBC Transfer Statement

The CBK penalties on the USN-revenues 2019-2020 is different from both the CBC for the tax itself and from the CBC for penalties to the object of taxation "revenues minus costs". In our article, consider the CBC, which should be specified by the "simplist", listing the penalties on USN, and we will tell how the changes in the CBC definition that occurred from 2020 were reflected in the CBC for USN.

What kind of CBK to pay the penalties on the USN "revenues" in 2019-2020

From 01/01/2020, the regulatory procedure for determining the CBC Order of the Ministry of Finance of 08.06.2018 No. 132n is canceled, and instead of it is introduced by order of 06.06.2019 No. 86n. Did it affect the CBC for simplified? Fortunately, no. Codes for the transfer of tax, as well as penalties, remaining the same.

Which CBC will change from 2020, find out.

So, for payment of penalties according to the OSN, according to the object "Revenues" in 2020, as in 2019, the taxpayer should indicate the CBC 182 1 05 01011 01 2100 110. This CBC did not change at all since 2015.

CBK when transferring penalties according to USN "revenues minus costs" in 2019-2020

Usn payers with the object "Revenue minus costs" when paying penalties in the payment must be planned code 182 1 05 01021 01 2100 110. This CBC is also indicated when paying penalties on the USN with the object "Revenues minus expenses" since 2015 and to the present.

Correctly fill out the payment and not miss all the necessary details will help you "Patterns payment order in 2019 - 2020 - sample" .

Is there a special CBK for paying minimal tax

Paying penalties, it is also necessary to remember the minimum tax, which is paid simplified with the object "Revenues minus costs". It is 1% of income for taxable periodIf the tax on the USN per year turned out to be less than the minimum amount.

CBC on it since 2017 coincides with the CBC of the usual USN-tax with the object "Revenues minus costs". Accordingly, the CBC on the pencils accrued since 2017 is coincided: 182 1 05 01021 01 2100 110. On this, the CBC paid minimum tax (and penalties), accrued in 2016.

The penalty formed in the period 2011-2015 should have been transferred to the CBC 182 1 05 01050 01 2000 110.

How to calculate penalties

Penalty is the amount to be paid for the delay in the transfer of tax or incomplete payment. Calculate penalties from the day following the day, which is set extremely for paying tax, and the day of payment is inclusive. At the same time, the amount of pennels accrued to arreed may not exceed the size of this arrears. This procedure is valid when calculating the penny for arrears formed after November 27, 2018.

With regard to penny for older arrears, the question of the day, from which the calculation of the penalty is stopped, there are two positions. According to one of them, the penalty is considered, including the day of payment of arrears. Such a position is given in paragraph 61 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57, clarifications of the Federal Tax Service of the Russian Federation of December 28, 2009. The second point position is that the accrual of penny stops from the date of payment of arrears. This view is given in the letters of the Ministry of Finance of the Russian Federation of 05.07.2016 No. 03-02-07 / 2/39318, the Federal Tax Service of the Russian Federation of December 6, 2017 No. ZN-3-22 / [Email Protected]

Other important nuances of calculating penny you will find in this

CBC USN-revenues 2018 and 2019 - have they changed or remained the same? This question is often interested in those who work on a simplified. And in the light of the fact that since 2019, the procedure for determining the CBC is regulated by the new NPA of the Ministry of Finance - the order of 08.06.2018 No. 132N (instead of the order of 01.07.2013 No. 65n), it becomes even more acute. So what kind of CBK on USN is provided in 2018 - 2019, we will tell in our material.

Will the CBK changed for USN in 2018-2019

Working on a simplified, it is important to know the current CBC for simplified tax, the advance payment must be paid quarterly.

To follow the relevance of the CBC, you need both old and new payers of the USN, because when paying taxes, the CBC is the most important props for the correct reflection of the payment received on the personal account of the payer.

The ISN 2018-2019 CBC remained unchanged - this concerns both the object of taxation "revenues minus expenses" and the object "Revenues". But in terms of the minimum tax on the CBC, the changes were in 2017: a separate CBC on it was abolished, and since then it is necessary to pay this tax on the same CBC as the main tax of USN "revenues minus costs".

Since 2019, the CBC values \u200b\u200bare determined according to a new order, which is approved by the order of the Ministry of Finance of 08.06.2018 No. 132n. Note from the order of the Ministry of Finance dated 07/01/2013 No. 65n was raised (see the letter of the Ministry of Finance of August 10, 2018 No. 02-05-11 / 56735). But at the CBC on USN, this replacement of the regulating NPA did not affect.

And what influenced, find out.

What kbk for the USN "revenues minus costs" in 2018-2019

Recall that the use of a particular object on the USN is a voluntary business, and the taxpayer himself decides which method of calculating the tax for it is optimal. The rate on the object "Revenues, reduced on expenses" can vary from 5 to 15% (clause 2 of Art. 346.20 of the Tax Code of the Russian Federation).

When paying tax on the USN, the following CBC should be specified:

• by tax itself - 182 1 05 01021 01 1000 110;

What does the CBK look like for USN "6 percent" in 2018-2019

If the taxpayer chose an object "Revenues", then the CBC for USN 6% (we recall that the subjects of the Russian Federation under paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation from 2016 there is the right to reduce this rate to 1%) in 2018-2019 Such:

• for paying tax - 182 1 05 01011 01 1000 110;
• to list the penalty - 182 1 05 01011 01 2100 110;
• interest on tax - 182 1 05 01011 01 2200 110;
• for fine - 182 1 05 01011 01 3000 110.

According to KBK pay minimal tax in 2018-2019 on USN

From the norms of the Tax Code of the Russian Federation it follows that the minimum tax is a tax on the object "Revenues minus costs", mandatory to pay the taxpayer, if a simplified tax period calculated by them is less than 1% of the amount of income received during this period.

To pay the minimum tax since 2017, the same CBK is used as for the main tax on the object "Revenues minus expenses", i.e.:

• minimum tax - 182 1 05 01021 01 1000 110;
• in penalties - 182 1 05 01021 01 2100 110;
• interest on tax - 182 1 05 01021 01 2200 110;
• fine - 182 1 05 01021 01 3000 110.

RESULTS

The CBC according to USN change quite rarely, but after all their values \u200b\u200bmust be periodically verified. It is important to remember that for each of the objects taxation of USN There are individual CBK.

What kbk with USN apply in 2017? What kbk with the object "Revenues" and "Revenues minus expenses" (6% and 15%)? Li CBK on "Simplified" changed in 2018 for legal entities and IP? We will tell about this and give a table with the CBC on USN for 2018 (for different tax objects).

When payments on USN in 2018

Usn payers in 2018 should quarterly expect and pay advance payments on the "simplified" tax no later than the 25th day following the quarter of the month, as well as the tax on the year no later than March 31 (for organizations) and April 30 (for IP). When paying USN in the payment you need to specify the code budget classification (CBC), which lists the tax on the USN.

Codes Budget classifications According to USN in 2018, it is necessary to indicate in the field of payment order (according to the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n in the editorial office of the order of June 20, 2016 No. 90N). For legal entities (organizations) and individual entrepreneurs (SP) on UPN indicators depend:

• from the object of taxation;
• from the appointment of payment.

CBK for USN "revenues" in 2018 (6%)

CBK for USN for 2018 with an object "Revenues" Unified - 182 1 05 01011 01 1000 110. Advance payments and single tax At the end of the year, they are listed according to this code (182 1 05 010 11 01 1000 110).

The CBC on the ACN 2018 penalties and the code for paying a fine, differs in 14 and the 15th digit (21 and 30 instead of 10). Summarizing the CBC on the UPN "Revenues" for 2018 in the table. It is relevant for organizations and IP:

We give an example a sample of filling out a payment order for payment of USN "Revenues" (6 percent) in 2018:

CBK for USN "revenues minus costs" in 2018 (15%)

For organizations and IP on the USN "income minus expenses" coincide 19 digits of the CBC out of 20. Check that the USN 15 percent in 2018 in 2018 in place at the time of the 10th digit was "2", and not "1". This is the main difference, compared with the object "Revenues".

If "revenues minus expenses" chosen as an object of taxation, then the ISN CBC in 2018 for organizations and IP are:

We give an example a sample of filling out a payment order for payment of USN "revenues minus costs" (15 percent) in 2018:

CBC minimum tax on the USN is the same as the code for a single tax and advance payments with the object "Revenues minus costs". Therefore, the minimum tax with Usn revenues Minus expenses in 2018 pay on CBC 182 1 05 01021 01 1000 110.

Payment period of tax and advance payments in 2018

USN for 2017 pay no later than March 31, 2018. Advance payments - no later than the 25th day of the month following the reporting period (paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation). In 2018, the payment time is such (including weekend transfers):

• for 2017 - 04/02/2018
• for 1 quarter of 2018 - 04/25/2018
• over the first half of 2018 - 07/25/2018
• for 9 months of 2018 - 25.10.2018

Commentary on the order of the Ministry of Finance of Russia dated 07/01/2013 N 65n (ed. From 07.12.2016)

Since 2017, some CBC are changing to pay taxes and contributions. In our tables you will find all the budget classification codes necessary for the correct payment of payment in 2017. The CBC changed compared to 2016, as well as absolutely new codes are highlighted in red.

CBK for paying taxes for organizations and IP on the OSN

CBK to pay insurance premiums for all organizations and IP

CBK for all contributions controlled since 2017 tax Service, became new.
Please note that for premiums for the periods that have expired until 2017 will be some CBC, and for the contributions for the periods since 2017 - others. That is, if, for example, contributions for December 2016, you will list in January 2017, then they are paid on the CBC, designed for contributions for the periods, expired until 2017.

For your information. CBC on insurance premiums can be found on the website FTS: NALOG.RU -\u003e Taxation in Russian Federation -> Tax law and news on the topic "Tax legislation and explanations of the Federal Tax Service of Russia" -\u003e Tax authorities - Administrators income entering the payment of insurance premiums.

CBK for contributions for periods, expired until 01.01.2017

CBK for contributions for the periods Starting from 01.01.2017

CBK for paying taxes for organizations and SP on specials

Organizations and IP on USN should pay attention to the fact that a separate CBC has been canceled to enumerate the minimum tax.

CBC for paying other taxes for all organizations and IP

CBK for paying penalties and fines

By general rule When paying the 14th - 17th discharge of the CBC take the value "2100", and when the fines are paid - "3000". However, when transferring penalties and fines on some types of insurance premiums does not work.

At the time of signing the room to print the order of the Ministry of Finance (order of the Ministry of Finance of Russia from 07.12.2016 N 230N), amendments to the CBC, was not yet officially published. And theoretically, some CBC contributions may change. But this is unlikely, since the FTS has already placed the same CBC for insurance premiums on its website, as we indicated above.

February 2017

Budget classification codes characterize financial operationsAs a way to group expenditures and revenues entering the country's budget. Knowledge of codes will be required when forming payment order for payment tax payments and contributions. However, the directory of the budget classification codes is subject to change and adjustments. The article contains the CBC of USN revenues 2019, and also talks about the dates of tax payments and contributions.

In what time frames it is necessary to pay the taxes of the IP on the USN in 2019

The reporting of USN payers should be formed every 3, 6, 9 months. Advancement of advance payments must be made up to the 25th day of the month, which follows after the end reporting period, i.e., not later than April 25, July 25, October 25th.

The procedure regulates the Tax Code of the Russian Federation. At the end of the year, entrepreneurs carry out the final calculation of the unified tax. The contribution of payments to the budget must be completed until April 30 of the future.

Plateless dates are carried out upon the occuranance of one of the cases:

• when closing, the PP tax pays no later than the 25th number of the month that follows the month, which is indicated tax notice as the date of termination of activities. The basis of termination of work can be the personal desire of the entrepreneur or the prescription of state authorities;
• if the right to apply simplified system It was lost by the taxpayer, then pay the tax is necessary until the 25th day of the month, which follows the quarter during which the right was lost. Lose law using Usn. It is possible due to non-compliance with the criteria (the size of the revenue, the number of personnel). The entrepreneur automatically translates to the use of the OSN.

Below is a table with the timing of payment in 2019.

In order to avoid accruals of penalties and fines, payments are recommended until the end of the regulated deadlines.

If the date of payment falls on the weekend or non-working day, then make a fee permitted no later than the next working day.

CBC 2019 for IP

The CBK consists of a long chain of numbers, each of which contains a code that classifies the corresponding group of income. This tool is necessary for uninterrupted operation. budget systemSince the flow of income and the number of expenses is huge. The structure of the encodion allows us to specify, detail each admission. The procedure for applying the codes of the budget classification is governed by the Ministry of Finance.

2018 was marked by changes in the reference book of the budget classification codes, united in all regions of the Russian Federation:

• introduction of new codes of tax income from bonds;
• supplepends a list of excise codes.

CBK for USN in 2019 for II are divided:

• CBK for payment of Usn. For 2019, for IP for the Object "Revenues";
• CBC for USN on the Object "Revenues Minus Costs" for 2019 for IP.

Until the end of the past, 3 CBC for UPS for IP. Below is the information of the OKBK for USN revenues in 2019 for IP (column No. 2), as well as the object "Revenues lessouncing expenses" (column No. 3):

Until the end of last year, the payage threshold tax collection It was carried out on a separate code, since 2019, be sure to apply the code of a single tax.

The date of payment of the board is considered the day specified in the payment order (from the account of the PI for the Treasury account). Required condition: Amounts on the account should be enough to cover the payment.

CBK to pay insurance premiums IP

The offensive of 2019 has made changes to the calculation of fixed payments paid by the IP. Previously, the formula was used in the calculation, which brings the size of the contribution to the size of the minimum wagon and the tariff rate. Since 2019, the formula has been discontinued since 2019, the amount of payments is recorded, the dependence of the disorder and other indicators is canceled. At the same time, with a dimensioned income of over 300,000 rubles, contributions to Pension Fund Calculate how 1% of the amount of exceeding, the threshold value is limited to the limit 8 fixed contributions.

New Size Contributions is:

• FIU (incomes less than 300 tr.) - 26,545 p.;
• maximum contribution (PFR) - 212 360 p.;
• The fund is mandatory medical insurance - 5 840 p.

Below are the CBK to pay contributions for USN revenues in 2019 for IP without workers:

If an erroneous code was specified in the formation of a payment order, it is necessary to write an appeal application for the transfer of the CBC to the IFTS or PFR.

Fixed contributions to entrepreneurs without hired personnel were to be paid until January 9, 2018, and the percentage of income exceeding - until 07/02/2018, contributions for 2019 must be paid until January 9, 2019 (OMS and OPS for IP without employees) , until July 01, 2019 ("Pension" contribution when income is exceeded).

To use only current CBC, it is necessary to use the site of the IFTS NALOG.RU, after which:

1. Select the Taxation in the Russian Federation.
2. Open the "Customization Codifications Codes of the Budgets of the Russian Federation, Administered FTS".
3. Select the desired section (IP).
4. Find through the current list of taxes, fines the necessary item, sub-clause payment.
5. Go to the table, select the correct 20-type code as described.