Income expenses kbk. What is the KBK under the simplified tax system Income and Income minus expenses? If an incorrect KBK is specified

Starting November 30, 2016, an “other person” (ie anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.

Special modes

STS

For payments: USN tax (simplified): KBK STS income- 182 1 05 01 011 01 1000 110, KBK STS income-expenses- 182 1 05 01 021 01 1000 110 (182 1 05 01 050 01 1000 110 - USN minimum tax for 2012-2015, and for 2016-2018 it is necessary to list one STS "income-expenses").

By the way, you can absolutely free form and send to the IFTS, zero declaration USN.

In the payments of the simplified tax system, indicate the period as follows:

for the 1st quarter. - KV.01.2018

for the 2nd quarter. - PL.01.2018

for the 3rd quarter. - KV.03.2018

for the 4th quarter. - GD.00.2018

UTII

For payments: UTII tax (imputed): KBK - 182 1 05 02 010 02 1000 110

In bills UTII period specify like this:

for the 1st quarter. - KV.01.2018

for the 2nd quarter. - КV.02.2018

for the 3rd quarter. - KV.03.2018

for the 4th quarter. - КV.04.2018

Patent

Since 2013, new KBKs for the Patent System (PSN) have appeared.

182 105 04010 02 1000 110 Tax levied in connection with the application of the patent taxation system, credited to the budgets of urban districts (since 2013)

182 105 04020 02 1000 110 Tax levied in connection with the application of the patent taxation system, credited to the budgets of municipal districts (since 2013)

182 1 05 04030 02 1000 110 Tax levied in connection with the application of the patent taxation system, credited to the budgets of federal cities of Moscow and St. Petersburg (since July 2013)

IP payment

Individual entrepreneur payment for himself

Since February 22, 2018, a new BCC has been introduced for payments over 1% of insurance premiums - 182 1 02 02 140 06 1210 160 (order dated December 27, 2017 No. 255n). However, then it was canceled (order dated 02.28.2018 No. 35n). The additional percentage does not change the BCF.

There is no error in the table. KBK in 2017 in PFR are the same for fix. parts and for incomes over 300 tr.

Specify the period in the FIU - ГД.00.2018

Penalties and fines

We change the 7th digit on the right (for example, the KBK USN income):

KBK for the transfer of tax - 182 1 05 01 011 01 1 000 110 (original)

KBK for transfer of penalty interest on tax - 182 1 05 01011 01 2 000 110 (this was the case until 2015). Since 2015, 182 1 05 01 011 01 21 00 110 - for the payment of penalties, 182 1 05 01 011 01 22 00 110 - for interest.

KBK for transferring a fine for tax - 182 1 05 01 011 01 3 000 110

Wrong KBK?

Made a mistake in the KBK and entered it incorrectly? We write for the IFTS or the Pension Fund of the Russian Federation: Application for the transfer of KBK.doc.

With the help, you can create payments and receipts for the payment of any taxes of the simplified tax system, UTII and for employees in 2017, submit any reports via the Internet, etc. (from 150 rubles / month). 30 days free. At the first payment () three months as a gift.

KBK USN "income" - 2016 is not the same as with the object "income minus expenses". Let's talk about how a single tax with a simplified tax ( advance payment) send to the budget so that the money reaches the recipient.

How to transfer advance payments and tax on STS "income" - 2016

No later than the 25th day of the first month following the reporting period, companies on the simplified tax system transfer advance payments for the single tax. Reporting periods - quarter, half year and nine months. Therefore, advance payments for the single tax must be transferred no later than April 25, July 25 and October 25. This procedure follows from Article 346.19 and paragraph 7 of Article 346.21 Tax Code RF.

Single tax under the simplified tax system, companies and entrepreneurs list at different times at the end of the year. Organizations - no later than March 31 of the next year, and entrepreneurs - no later than April 30 of the next year. If the activity ceases before the end of the calendar year, the tax must be transferred within the time limits established for filing returns for incomplete taxable period(Clause 7 of Art. 346.21, Clause 1 of Art. 346.23 of the Tax Code of the Russian Federation).

What details to indicate in the payment order: KBK USN "income" - 2016

The general rules for processing payment orders are set out in Appendix 1 to Bank of Russia Regulation No. 383-P, a special procedure for tax payments- in Appendix 2 to the order of the Ministry of Finance of Russia No. 107n.

KBK USN "income" - 2016 should be taken from the order of the Ministry of Finance of Russia No. 65n (as amended by the order of the Ministry of Finance of Russia No. 215n). KBK USN “income” - 2016 and KBK USN “income minus expenses” are different (table below).

KBK USN "income" and "income minus expenses" - 2016

STS income (6%)

KBK for payment of STS income (6 percent)

KBK for payment of interest on the simplified tax system income (6 percent)

STS income minus expenses (15%)

KBK for payment of the simplified tax system income minus expenses (15 percent)

KBK for payment of interest on the simplified tax system income minus expenses (15 percent)

Minimum tax (until 01.01.2016)

KBK for payment of the minimum tax under the simplified taxation system (before 01.01.2016)

Files

Important explanations on the KBK for paying taxes according to the simplified tax system

"Simplified" is the most attractive tax system in small and medium-sized businesses. Its popularity is due to the minimum tax burden, the most uncomplicated reporting and accounting procedure among all systems. This is especially convenient for individual entrepreneurs. The two variants of this system are different tax rate, base and method of calculating taxes:

• USN - Income (or USN -6%): the state is deducted 6% of the entrepreneur's profit;
• USN - Income minus expenses (or USN-15%): the state is entitled to 15% of the difference stated in the name of the tax.

Should I follow one or the other of these varieties? An entrepreneur can change his decision annually by notifying his intention by the end of the year tax authority.

Can everyone choose STS?

In order to switch to the "simplified" system, an enterprise must meet certain conditions that are not difficult for a small business:

• have less than 100 employees;
• do not “aim” at income of more than 60 thousand rubles;
• have residual value cheaper than 100 million rubles.

For legal entities, these requirements are supplemented by a ban on branches and representative offices and a share of participation of other organizations in excess of a quarter.

IMPORTANT INFORMATION! A pleasant tax innovation regarding the STS: the 6% rate on STS - Income, and so the lowest among taxation systems, from 2016 can be reduced to 1% on a regional initiative. And the USN-15 rate can turn into 5%, if regional legislation so orders.

We pay a single tax

A tax that replaces several deductions common to others at once tax systems(Personal income tax, VAT, property tax), called united... Regardless of which type of simplified tax system is chosen by the entrepreneur, it must be deducted in advance payments at the end of each quarter.

The tax amount at the end of the year will need to be calculated taking into account the advance payments made.

To transfer the amount of tax to the budget, you must fill in the payment order correctly, because you cannot pay taxes in cash.

In field 104, you must indicate the correct BCC for payment single tax on the simplified tax system:

• for STS-6% - 182 1 05 01 011 01 1000 110;
• for USN-15% - 182 1 05 01 021 01 1000 110.

If advance payments were not made on time, for each missed day are assigned penalties. To pay them, you need the following CPCs:

• for USN-6% - 182 1 05 01 011 01 2100 110;
• for USN-15% - 182 1 05 01 021 01 2100 110.

If at the end of the annual period the tax was not paid on its results, then, in addition to the penalties, will be imposed fine 20% of the amount of arrears. You will need to pay for it according to the following KBK:

• for USN-6% - 182 1 05 01 011 01 3000 110;
• for USN-15% - 182 1 05 01 021 01 3000 110.

Choosing a simplified system with the object "income", firms and entrepreneurs pay tax on all their proceeds. Expenses are not deductible. The tax rate for "income" is 6%. Regions in 2016 received the right to lower the rate at the local level. The organization chooses the object of taxation independently, taking into account the characteristics of its work and material benefits.

In which line to enter the KBK according to the simplified taxation system 6%

When choosing income as an object of taxation, firms and individual entrepreneurs pay 6% of profits on a quarterly basis and at the end of the year. The code in the payment order fits into line 104 "payment purpose".

KBK in 2016 on the STS "income" - 1821 05 01 011 01 1000 110.

KBK income simplified tax system - minimum tax

The minimum is to be paid in two cases:

• the company incurs losses;
• the firm's revenues are so small that the tax is minimal.

The BCC of the minimum tax does not depend on the object of taxation. Firms on the STS "income" and on the STS "income minus expenses" list the minimum tax on

The minimum rate for the simplified tax system is 1% of income.

KBK income from payment of fines and penalties

Penalties and fines are listed with an indication of the individual CSC.

KBK for interest on simplified taxation system 6% - 182 1 05 01 011 01 2100 110.

Penalty interest is payable for each day of the tax delay. Quarterly payments are paid 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 (IP). In 2016, April 30 falls on a day off, so the deadline is postponed to May 4. If the taxpayer does not meet these deadlines, penalties are charged.

KBK for fines on simplified taxation system 6% - 182 1 05 01 011 01 2200 110.

Fines are charged for gross violation of payment deadlines. The fine, in contrast to the penalty fee, is charged and paid once, and not for each overdue day.

BCK table for simplified taxation system income 2016

KBK income under simplified taxation system for individual entrepreneurs

Code Specification budget classification not related to legal status organizations. Both firms and individual entrepreneurs indicate in the line "purpose of payment"

KBK - 182 1 05 01 050 01 1000 110.

This code is provided for everyone legal entities and individual entrepreneurs applying STS "income".

Frequently Asked Questions FAQ

Consider the issues that concern accountants when paying income to the simplified tax system and indicating the BCC.

What is the correct code to pay STS 6% and what to do with payments with an incorrect BCC?

KBK are periodically changed. It is recommended to check the background information before paying.

KBK for simplified taxation system 6% in 2016 - 182 1 05 01 050 01 1000 110.

It hasn't changed since last year. But if you still listed the wrong code, then this problem is easily solvable. If an error is found, a reconciliation report is ordered from the tax office. Based on the reconciliation results, the tax authority clarifies the payment - transfers it to the correct code. You can clarify the required details without reconciliation - by writing an application to the tax service in any form. The clarification is made within 10 days. If tax office considers the payment overdue due to the incorrect code and charges a penalty, then this can be challenged in court. Based on practice, the courts take the side of the taxpayer in this matter. According to the law, the inconsistency of the codes is not a basis for recognizing the payment deadlines as violated (clause 2 p. 3). After all, if the amount of money entered the corresponding account of the Treasury, then it entered the budgetary system of the Russian Federation. This is enough so that the amount paid cannot be recognized as arrears. This is confirmed, in particular,. For incorrectly specified in the payment on behalf of the KBK the organization or the entrepreneur does not face a fine. Penalty tax office can be charged, but they can also be challenged in court.

What BCC should be indicated when submitting an updated declaration and paying STS 6% for earlier periods?

The revised declaration does not have a special form. It is submitted in the same form as a regular declaration, only with a different correction number. Clarifying information for previous periods is submitted on the form that was valid during that tax period (clause 5). If in 2016 an error is found in the 2013 data, then the clarifying information is submitted on the 2013 form. The same rule applies to the KBK. If the payment is made for any of the past years, then the old BCC of that year is indicated in the "purpose of payment" field. Moreover, 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 desired budget line. Therefore, it is easier to use the current period code to correct past errors. For the STS 6%, this is 182 1 05 01 050 01 1000 110. The BCC for the STS 6% "income" has not changed since 2012.

Do I need to adjust the advances already made if the individual entrepreneur on the simplified tax system 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 set according to the simplified tax system, there is no need to recalculate the advances already made since the beginning of the year. By new rate prepayments are calculated from the period in which the move took place and the annual tax is paid. This is the clarification of the Ministry of Finance, which is given in the Letter dated 03/09/2016 No. 03-11-11 / 13037. Recall that since 2016, 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 payers of the simplified tax system with the object "income minus expenses".

Are the new KBKs the same for all regions or are they different?

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

KBK 182 1 05 01 050 01 1000 110.

The specified code is valid for payments in 2012, 2013, 2014, 2015 and 2016.

Can a tax overpayment be offset against a tax (advance payment) that has a different BCC?

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

Budget classification codes characterize financial operations, being a way of grouping expenses and incomes entering the country's budget. Knowledge of the codes will be required when forming payment order to pay tax payments and contributions. However, the directory of budget classification codes is subject to changes and adjustments. The article contains the KBK USN income 2019 individual entrepreneur, and also talks about the dates of tax payments and contributions.

How long does it take to pay taxes to individual entrepreneurs on the simplified tax system in 2019?

The reporting by the payers of the simplified taxation system should be formed every 3, 6, 9 months. The transfer of advance payments must be made before the 25th day of the month that follows after the end reporting period, i.e., no later than April 25, July 25, October 25.

The procedure is regulated by the Tax Code of the Russian Federation. At the end of the year, entrepreneurs carry out the final calculation of the single tax. The deduction of payments to the budget must be completed by April 30 of the next year.

Payments on other dates are made upon the occurrence of one of the following cases:

• when the individual entrepreneur is closed, the tax is paid no later than the 25th day of the month that follows the month that is indicated tax notice as the date of discontinuance. The reason for the termination of work may be the personal desire of the entrepreneur or the order of the state authorities;
• if the right to apply simplified system was lost by the taxpayer, then the tax must be paid by the 25th day of the month that follows the quarter during which the right was forfeited. Forfeit the right use of the simplified tax system possible due to non-compliance with criteria (revenue, headcount). The entrepreneur is automatically transferred to the application of the OCH.

Below is a table with due dates in 2019.

In order to avoid the accrual of penalties and fines, payments are recommended to be made before the end of the regulated deadlines.

If the payment date falls on a weekend or a non-working day, then it is allowed to pay the fee no later than the next working day.

KBK 2019 for individual entrepreneurs

The BCF consists of a long string of numbers, each of which contains a code that classifies the corresponding income group. This tool is essential for smooth operation budget system, since the flow of receipts and the amount of expenditures is enormous. The structure of the encodings makes it possible to concretize and detail each receipt. The procedure for applying budget classification codes is regulated by the Ministry of Finance.

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

• introduction of new codes for tax on income from bonds;
• the list of excise codes has been supplemented.

KBK for simplified taxation system in 2019 for individual entrepreneurs are subdivided:

• KBK for payment of the simplified tax system for 2019 for individual entrepreneurs for the object "income";
• KBK according to simplified taxation system for the object "income minus expenses" for 2019 for individual entrepreneurs.

Until the end of last year, there were 3 KBK for STS for individual entrepreneurs. Below is information about the KBK for the simplified taxation system income in 2019 for individual entrepreneurs (column No. 2), as well as for the object "income less expenses" (column No. 3):

Until the end of last year, payment of the lower threshold tax collection was carried out for a separate code, since 2019 it is mandatory to apply the single tax code.

The date of payment is the day specified in the payment order (from the account of the individual entrepreneur to the account of the Treasury). Required condition: the amount in the account must be sufficient to cover the payment.

KBK for payment of insurance premiums to individual entrepreneurs

The onset of 2019 introduced changes to the calculation of fixed payments paid by individual entrepreneurs. Previously, the calculation used a formula linking the amount of the contribution to the size of the minimum wage and the tariff rate. Since 2019, the formula has been discontinued, the amount of payments has been fixed, the dependence on the minimum wage and other indicators has been canceled. At the same time, with the amount of income received in excess of 300,000 rubles, contributions to Pension Fund calculated as 1% of the amount exceeded, the threshold is capped at 8 fixed contributions.

New size contributions is:

• Pension Fund (income less than 300 thousand rubles) - 26 545 rubles;
• maximum contribution(RPF) - 212,360 rubles;
• Mandatory Fund health insurance- 5 840 p.

Below are the KBK for paying contributions for the simplified tax system income in 2019 for individual entrepreneurs without employees:

If an erroneous code was specified when generating a payment order, you must write an appeal-application for transferring the BCC to the IFTS or the Pension Fund of the Russian Federation.

The fixed contributions of entrepreneurs without hired personnel had to be paid by 01/09/2018, and the percentage of the excess income - by 07/02/2018. Contributions for 2019 must be paid by 01/09/2019 (compulsory medical insurance and OPS for individual entrepreneurs without employees) , before 07/01/2019 ("pension" contribution in case of excess income).

To use only the current KBK, you must use the IFTS website nalog.ru, after which:

1. Select the "Taxation in the Russian Federation" tab.
2. Open the page "Codes for the classification of incomes of the budgets of the Russian Federation administered by the Federal Tax Service".
3. Select the required section (IP).
4. Find through the opened list of taxes, fines the necessary item, payment sub-item.
5. Go to the table, select the correct 20-digit code for the description.