Account for the payment of the single tax. Details for filling out reports and settlement documents. Requisites for transferring taxes and fees

Obligation to pay calculated tax payments arises for various categories of taxpayers - agents, individual entrepreneurs, individuals (residents and non-residents) in terms of income received. Where to pay - federal or regional tax? According to the current system tax levies in the Russian Federation, namely stat. 13 Tax Code, income tax applies to federal taxes, which forms a significant part of budget revenues.

The obligation to pay it arises not only for Russian citizens, but also from foreigners who receive income within the Russian Federation. Comprehensive rules for the regulation of personal income tax are contained in Chapter 23 of the Tax Code. Until 2016 payment income tax was carried out directly on the day of actual receipt / issuance of income, then the rules changed and the moment of withholding depends on the type of payment. By wages the deadline is the day following the day of issue, for benefits and vacation pay - the last day of the month of issue.

Asking the question: What kind of personal income tax tax - federal or regional, it is equally important to know which budget the funds come to? Employers need to understand that the distribution depends on the established norms for filling the budget. Where the personal income tax goes is determined by the BC RF - stat. 56, 61, according to which 85% of receipts (100% for foreigners) are directed to the regional / regional budgets, and 15% to municipalities different types(districts, districts, settlements, etc.).

Personal income tax - which budget is credited to

It does not depend on where the tax is paid to which budget the personal income tax is transferred. The procedure for calculation, deductions, details for payments are the same throughout the country. This is the main difference federal fees from regional and local: local authorities are not entitled to regulate the specifics of charging and paying by approving local legislative acts. As it happens with, for example, land or transport taxes.

These differences greatly facilitate the procedure for paying off obligations for taxpayers, regardless of who transfers the money - tax agent or an individual. It doesn't matter what budget is paid - the details will be the same. Transfer is possible by bank transfer, in cash through the bank's cash desk, by postal orders. The payment is formed in one amount to the federal details of the tax office where the company is registered or the individual is registered. Further distribution between the budgets is carried out by the treasury independently, without the participation of payers.

Where to pay personal income tax for employees of LLC

The payment of income tax by the employer is made in a single total amount per reporting periods in deadlines. Tax officers reconciliation is carried out on paid and accrued personal income tax on the basis of reporting - 2-personal income tax, 6-personal income tax. For correct enrollment, it is necessary to correctly draw up payment documents, namely, to enter the correct KBK, OKTMO, period code and tax details.

KBK codes for the payment of personal income tax in 2017:

• 18210102010011000110 - on income paid to the personnel of the organization, regardless of the tax rate.
• 18210102010012100110 - for transferring penalties for unpaid personal income tax amounts.
• 18210102010013000110 - to list penalties.
• 18210102020011000110 - for transferring personal income tax to individual entrepreneurs, lawyers, notaries and self-employed individuals.
• 18210102020012100110 - for transferring interest on individual entrepreneurs, etc.
• 18210102020013000110 - for transferring fines.
• 18210102030011000110 - for self-transfer by residents of personal income tax from income in accordance with stat. 228.
• 18210102030012100110 - for transferring penalties.
• 18210102030013000110 - for transferring fines.
• 18210102040011000110 - for transferring personal income tax from the income of foreigners working on the patent.

Field "107" is filled in in accordance with the income recognition rules. For salaries, this is the month of accrual, that is, MS.X 2017, for vacation pay, this is the month of issue, that is, MS.X.2017, for sick leave it is also the month of issue. Separate subdivisions Personal income tax is paid at the location of the branch (stat. 226, clause 7 of the Tax Code).

Conclusions - from this article you learned into which budget the personal income tax is received, for what details it is paid. The transfer is made for federal purposes. For the correct crediting of amounts, an indication of the correct KBK, OKTMO, current account and other data is required, which can be found in the territorial division of the IFTS.

If you find an error, please select a piece of text and press Ctrl + Enter.

In order for the money to reach the budget, you must fill in the payment order correctly. Otherwise, the money will not be credited to the required account and will be recorded as another payment or classified as unclear. The rules for filling out a payment order are spelled out in the Order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n. The form is used 0401060, given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. You will find a sample of filling out the 2019 personal income tax payment below.

When to pay

The tax must be paid no later than one working day following the day the income is issued (clause 6 of article 226 of the Tax Code of the Russian Federation). An exception was made for vacation and sick leave: tax on them must be paid no later than the last day of the month in which the corresponding funds were issued to the employee.

Therefore, if on one day you transfer personal income tax from the salary for the previous month and from vacation pay for the current month, then to the salary and to holiday personal income tax you need to fill out your payment order (letter from the Federal Tax Service dated 12.07.2016 No. ZN-4-1 / [email protected]).

How to fill out a payment order for taxes

Indicate the amount in full rubles. There is a rule: transfer taxes to the budget in full rubles, rounding up kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round up to a full ruble.

All fields are required. The date and amount of the write-off are indicated in numbers and in words. Payment orders are numbered in chronological order.

Each of its fields is assigned a number. Let's take a closer look at the rules.

In 2019, you will need the KBK code for personal income tax 18210102010 011000110. It is the same for payment of personal income tax from salaries and benefits, and for the payment of personal income tax from dividends.

Props 21 indicates the order of priority. It is determined in accordance with 855 Art. Civil Code of the Russian Federation. When transferring tax, the values ​​"3" and "5" can be indicated. They determine in what order the bank will conduct transactions if Money there is not enough on the organization's account. With a monthly transfer of personal income tax in field 21 the value "5" is indicated. If you transfer tax at the request of the IFTS, then indicate the value "3".

In field 105, OKTMO is indicated in accordance with the All-Russian Classifier, which was approved by order of Rosstandart dated June 14, 2013 No. 159-ST. From April 25, 2017, the 8-digit OKTMO code must be indicated in payment orders.

Field 106 is intended to identify the payment by its targeting... The bases are indicated using an alphabetic code:

• TP - for current payments;
• ЗД - for debt repayable voluntarily;
• TR - debt repaid at the request of the regulatory authorities;
• AP - arrears paid on the basis of the inspection report before the inspection request is made.

If it is impossible to indicate the value of the indicator, 0 is set.

In field 107, you must indicate the frequency of payment of the tax amount or a specific date. Frequency is, in fact, the tax period for which money is transferred. Maybe: once a month, quarterly, once every six months, or annually. For transfers for October 2019, you need to indicate "MS.10.2018".

The requisite 108 is written "0". The exception is cases of debt repayment at the request of regulatory authorities. Then you need to put his number.

Field 109 indicates the date of signing the tax return or "0" if the tax is transferred to the budget before the return is submitted. In case of repayment of debt at the request of the tax authorities, this field indicates its date.

Sample payment order for personal income tax in 2019

Payment of penalties by payment order in 2019

Such a payment order has both similarities with the usual one (the same status of the payer is set in it, the same details of the recipient, the same administrator of income are indicated), and differences. We will dwell on the latter in more detail, and then we will give a sample payment for penalties for personal income tax in 2019.

The first difference is KBK (props 104). There is always a code for tax penalties budget classification, in the 14-17th digits of which the income subspecies code is indicated - 2100.

KBK for transfer of penalty interest: 182 1 01 020 10 01 2100 110

The second difference between a payment order for penalties is requisite 106. The following options are possible:

1. If you have calculated the penalties yourself and pay them voluntarily. In this case, the basis will have a ZD code, that is, voluntary repayment of debt on expired tax periods in the absence of the requirement of the Federal Tax Service Inspectorate.
2. If you pay on demand of the IFTS. In this case, the base will look like TP.
3. List on the basis of the inspection report. This is the basis for the payment of the AP.

The third difference is variable 107. Its value depends on what was the basis for the payment:

1. In case of voluntary payment - "0". If you list penalties for any one specific period (month, quarter), you should indicate it, for example, MS 02.2018 - penalties for February 2019.
2. When paid at the request of the tax authorities (the basis of the TR) - the period specified in the request.
3. When paying off penalties in accordance with the verification act (the basis of the AP), they also put 0.

If you pay interest yourself, enter 0 in fields 108 and 109.

In all other cases, in field 108, give the number of the document - the basis for payment (for example, a claim), and do not put the “№” sign.

In field 109 indicate:

• the date of the IFTS claim - for the basis of the TR payment;
• the date of the decision to attract (to refuse to attract) to tax liability- for the foundation of the AP.

When filling out a payment order for payment of tax, it is important not to make a mistake in the details. Check out the new tax details for 2017 to avoid penalties, fines, and backlog of payments.

In this article, you will find:

• New details for paying taxes in 2017
• Samples of payments with new details.

What has changed in the details for paying taxes in 2017

Every year, accountants have the main problem with payments - not to be mistaken in the BCC. Since 2017, 12 new KBKs have been introduced. Check this details for paying taxes in 2017 according to our table by us.

In this article, we have provided the basic codes for the "standard" cases. Complete list You can see the KBK in a separate article “KBK for 2017”.

BCC table for tax payments in 2017

Change of details for paying taxes in 2017 for Moscow and the Moscow region.

For taxpayers in Moscow and the Moscow Region, the following details for paying taxes in 2017 have changed from 06/02/2017:

• Payee's bank;
• BIK of the bank of the payee;
• Beneficiary account.

Such changes are associated with a change servicing bank Department of the Federal Treasury of Moscow and the Moscow Region.

Check in the table below if you have the correct requisites.

For other regions, the Treasury accounts did not change. You can find out exactly what to write in the payment order in the "Address and payment details of your inspection" service on the official website of the Federal Tax Service of Russia.

Table of changed details for paying taxes in 2017

Note! If the company makes a mistake in these details, the tax authorities will not count the payment and charge a penalty.

Below are examples of payments with new details. Use them as an example.

See an example of filling out a payment order for paying VAT for the 1st quarter of 2017. Pay attention to the new details.

See an example of filling out a payment order to pay income tax for the 1st quarter of 2017 to the federal budget.

See an example of filling out a payment order to pay income tax for the 1st quarter of 2017 to the regional budget.

New details for insurance premiums in 2017

Insurance premiums are now paid to the tax authorities, so for them there have been the largest changes in terms of payment details in 2017. So for the insurance premiums they changed:

1. Recipient
2. TIN / KPP of the recipient

There were no changes only for the contributions for injuries, since they remained under the jurisdiction of the FSS of the Russian Federation.

Requisites for payment of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases

Recipient: UFK in Moscow (State institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)

INN 7710030933 KPP 770701001

KBK 393 1 02 02 050 07 1000 160 - insurance premiums

KBK 393 1 02 02 050 07 2100 160 - penalty interest

KBK 393 1 020 2050 07 3000 160 - fines

For policyholders who voluntarily entered into a legal relationship under compulsory social insurance in case of temporary disability and in connection with maternity:

KBK 393 117 06 020 07 6000 180 - voluntary insurance contributions

Monetary penalties (fines) for violation of the law (for example, failure to submit a report or late submission of a report, failure to provide information about opening an account, etc.)

KBK 393 1 16 20 020 07 6000 140 - fine

Other income from monetary penalties(fines) and other amounts in compensation for damage

KBK 393 1 16 90070 07 6000 140 - administrative fine

How to find out UIN

1. For current payments in field 22 ("Code" in payment order) is set to 0.

2. From the claim for the payment of taxes and contributions.

If the company has tax arrears or arrears, then it will be asked to pay taxes and contributions, which will indicate the required UIN.

The procedure for paying insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood from 01.01.2017.

Listed in the Federal Tax Service

1. KBK for contributions for reporting periods before 01.01.2017:

2. KBK for contributions for reporting periods starting from 01.01.2017:

INSURANCE CONTRIBUTIONS FOR MANDATORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MATERNITY (recipient of the Federal Tax Service)

In order to eliminate errors when filling out the details of settlement documents, you can use the service "Address and payment details of your inspection", with the help of which the method of selecting the required details can be used to generate settlement document in in electronic format

The information below depends on your region (77 Moscow city)

Your region was automatically detected. You can always change it using the switch in the upper left corner of the page.

Requisites for transferring taxes and fees

List of all taxes and fees, including regional and local, administered tax authorities, is made to a single treasury account No. 40101810045250010041, opened by the Federal Treasury Department for Moscow in the Bank of Russia Main Department for the Central federal district Moscow (full), GU Bank of Russia for the Central Federal District (short), BIK 044525000.

According Tax Code Of the Russian Federation, the obligation to pay tax is fulfilled in the currency of the Russian Federation.

The obligation to pay tax is not recognized as fulfilled if the taxpayer incorrectly specified the account number of the Federal Treasury for the relevant constituent entity of the Russian Federation and the name of the recipient's bank in the order for transferring tax.