Kbk vat. Kbk for personal income tax
The article highlights the application of new codes budget classification. The classification of the codes of the new CBC for personal income tax is shown. Questions Revealed practical application new KBK.
The Ministry of Finance of the Russian Federation, by order No. 171n dated December 21, 2012, approved the budget classification codes for 2013. The new CCC required when filling out reports and payment orders for the transfer of taxes, including personal income tax, must be applied from January 1, 2013.
tax agents;
individual entrepreneurs;
Individuals;
Foreign citizens working under a patent.
When filling out settlement documents for the transfer of personal income tax (PIT) in 2013, it is necessary to indicate only the following CBCs:
182 1 01 02010 01 1000 110 - “Tax on personal income from income, the source of which is, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Art. 227, 2271 and the Tax Code of the Russian Federation”;
182 1 01 02020 01 1000 110 - “Income tax on individuals from income received from the implementation of activities by individuals registered as individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with Art. 227 of the Tax Code of the Russian Federation”;
182 1 01 02030 01 1000 110 “Personal income tax on income received by individuals in accordance with Art. 228 of the Tax Code of the Russian Federation”;
182 1 01 02040 01 1000 110 “Personal income tax in the form of fixed advance payments from income received by individuals who are foreign citizens engaged in labor activities for hire from individuals on the basis of a patent in accordance with Art. 227.1 of the Tax Code of the Russian Federation”.
In accordance with the order of the Ministry of Finance of Russia dated November 21, 2011 No. 180n, the CBC for tax agents became unified (regardless of the type of income, tax rate and income recipient status).
This CSC, in particular, is used:
Employers ( individual entrepreneurs and organizations) in case of payment of tax, in particular on wages and other incomes accrued and paid to employees.
Tax agents (organizations) when paying dividends from equity participation in the activities of organizations
This CSC does not apply:
Individual entrepreneurs on common system taxation;
Notaries in private practice;
Lawyers who opened law offices;
Other persons engaged in private practice in accordance with the procedure established by law;
Tax Code of the Russian Federation, used by KBK)
Foreign citizens engaged in labor activities for hire from individuals on the territory of the Russian Federation on the basis of a patent issued in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status foreign citizens V Russian Federation";
Tax Code of the Russian Federation, used by KBK)
Individuals - based on remuneration received from individuals or organizations that are not tax agents, based on concluded employment contracts and civil law contracts. This also includes income from contracts of employment or lease agreements for any property;
Individuals. Based on the amounts received from the sale of property owned by these persons by right of ownership and property rights, with the exception of cases provided for by the Tax Code of the Russian Federation, when such income is not subject to taxation;
Individuals - tax residents of the Russian Federation, with the exception of Russian military personnel referred to in paragraph 3 of Article 207 of this Code, who receive income from sources located outside the Russian Federation - based on the amounts of such income;
Individuals who receive other income, upon receipt of which they were not withheld by tax agents, based on the amounts of such income;
Individuals who have received winnings paid by the organizers of lotteries, sweepstakes and other gambling games (including those using slot machines);
Individuals who have received income in the form of remuneration paid to them as legal successors of authors of works of science, literature, art, as well as authors of inventions, utility models and industrial designs;
Individuals receiving from individuals who are not individual entrepreneurs income in cash and in kind. As a donation, with the exception of cases provided for by the Tax Code of the Russian Federation, when such income is not subject to taxation;
Individuals who receive income in the form of a cash equivalent real estate and/or valuable papers transferred to replenish the target capital non-profit organizations in the manner prescribed by Federal Law No. 275-FZ of December 30, 2006 "On the Procedure for the Formation and Use of Endowment Capital of Non-Commercial Organizations", except for the cases provided for in paragraph three of the Tax Code of the Russian Federation. Tax Code of the Russian Federation, used by KBK)
Concluding the topic in which new CSCs 2013, recall next moment. The 14th sign of the KBK when paying personal income tax 2012 (2013) should be equal to "1". One of the regional Federal Tax Service of Russia drew attention to the fact that when filling out payment orders in 2012, in order to transfer personal income tax, it is necessary to indicate the values \u200b\u200bof budget classification codes (BCC).
When issuing a payment order for the transfer of tax penalties, please note that the 14th sign of the KBK when paying personal income tax in 2012, 2013. should be equal to "2". When issuing a payment order for the transfer of a tax fine, the 14th character of the CCC must be equal to "3".
For employees
CBC for paying personal income tax for employees
CBC for paying personal income tax penalties for employees
CBC for payment of personal income tax for individual entrepreneurs
CBC for payment of interest on personal income tax for individual entrepreneurs
For individuals
CBC for payment of personal income tax for individuals
CBC for payment of interest on personal income tax for individuals
With dividends and working under a patent
CBC for the payment of personal income tax from dividends
CBC for the payment of personal income tax for citizens working on the basis of a patent
FILES
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 value ( tax rate). Separately, personal income tax is charged to residents and non-residents of the Russian Federation, but this does not apply to employees. Some of the income listed in legislative act, are not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) Declaration of income entitles individuals to certain tax deductions.
In a situation where income is salary, the state takes the tax from it not from the employee after accrual, but from tax agent- an employer who will give the employee a salary with taxes already deducted to the budget.
personal income tax on employee income
Paid by the tax agent monthly on the day of salary, maximum the next day. In the 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 this is the same wage 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! No income tax is charged on the advance. An employer is prohibited from paying personal income tax from its own funds.
How is VAT calculated
All taxes are calculated according to the formula: the tax base multiplied by the tax rate. The differences are what is taken as the base, and what is the interest rate.
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 charged at the resident rate - 13%. Non-residents have to pay at a rate almost three times higher - they have an indicator of 30%.
Current CSCs
CBC for tax transferred by a tax agent - 182 1 01 02010 01 1000 110.
If there is a delay, you will have to pay interest on BCC 182 1 01 02010 01 2100 110.
The imposed fine must be paid according to the BCC 182 1 01 02010 01 3000 110.
Interest on this type of personal income tax is paid according to BCC 182 1 01 02010 01 2200 110.
income tax on dividends
If an individual makes a profit from participation in organizations, it is necessary to pay tax on it, which will be withheld by the tax agent (organization). An individual will transfer personal income tax independently if, being a resident of the Russian Federation, he receives dividends from abroad.
CBC when deducted by a tax agent will be the same as for salary personal income tax: 182 1 01 02010 01 1000 110.
An individual must use BCC 182 1 01 02030 01 1000 110 for this purpose.
Recall that in 2013 there will be new CCCs for the tax levied in connection with the application of patent system. KBK are introduced for payment additional contributions to the Pension Fund from payments to employees of hazardous industries - 000 1 02 02131 06 0000 160 and 000 1 02 02132 06 0000 160, as well as new BCC for the payment of insurance premiums by individual entrepreneurs to the Pension Fund in a fixed amount - 000 1 02 02140 06 0000 160 (on insurance part) and 000 1 02 02150 06 0000 160 (for the funded part). Special CCCs are also provided for the payment of insurance premiums for compulsory pension insurance for the insurance part of the pension for 2002-2009 - 000 1 02 02031 06 0000 160, as well as for the payment of insurance premiums for the funded part of the pension for 2002-2009 - 000 1 02 02032 06 0000 160.
The Federal Tax Service spoke about the changes in the CCC in 2013
From January 1 this year, the income tax rate for agricultural producers in the amount of 18% is canceled and the rate is set at 0%. In this regard, the corresponding BCFs for agricultural producers are excluded from the budget Classification. The appearance of new codes in the section "Taxes on total income» classification is due to the introduction of a new chapter tax code- 26.5 "Patent system of taxation".
From January 1, 2013, the authority to administer insurance premium debt for periods up to 2010 was transferred from the Federal Tax Service to the Pension Fund. Accordingly, the administrator code in the CSC has changed according to pension contributions for periods prior to 2010, the first three digits in the BCC are now 392.
The CBC appeared on excise taxes on domestic stove fuel. The editions of the CBC names for excises on alcoholic products and fines for tax violations have been updated.
From January 1, 2013, part of the contributions to the Pension Fund will have to be transferred to new CBCs.
They are in the draft guidelines on the procedure for applying the budget classification for 2013-2015. Last week, the document was published by the Ministry of Finance (www.minfin.ru, Official Information section, December 10).
The project provides for two BCCs for new additional contributions introduced from January 1, 2013 from payments to workers in hazardous industries. The codes under which individual entrepreneurs pay contributions in a fixed amount are also changing. In addition, for other CCCs, it will be necessary to transfer old contributions for billing periods until 2009. All new BCCs for 2013 are shown in the table. It must be borne in mind that when transferring penalties or a fine in the 14th category of the CCC, it will be necessary to write not 1, but 2 or 3, respectively.
All new CCCs will apply from January dues. Contributions for 2012 must be paid according to the previous codes, even if they are transferred in January. Meanwhile, while there was no project with new CSCs, in some regions the Pension Fund administrations asked policyholders to pay contributions early - before the new year. They explained this by the fact that since 2013 the CCC may change, because of this there is a risk that payments will fall on the canceled CCC and there will be penalties. For example, in St. Petersburg, the fund offered to pay contributions no later than December 29 (a sample letter to policyholders is in "UNP"). But such recommendations can be ignored, since, according to the law, contributions for December must be transferred no later than January 15 (clause 5 of article 15 federal law dated July 24, 2009 No. 122-FZ). There is no point in doing this ahead of schedule, since the new CSCs for 2013 are now known and confusion with them is excluded.
New BCC in the Pension Fund for 2013
Source
From January 1, 2013, when executing the budgets of the budgetary system of the Russian Federation, the Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015" is applied.
The document establishes, in particular, codes for the budget classification of budget revenues, incl. those that must be indicated when making tax payments and insurance premiums for compulsory social insurance.
The updated data are to be applied in payment documents issued starting from January 1, 2013. Let us list the BCC of budget revenues, the main administrators of which are the Federal Tax Service of Russia and the Pension Fund of the Russian Federation, which have changed since 2013 (see Table 1). In addition, the KBK table has been supplemented with a number of new codes, which is primarily due to innovations in tax legislation (the introduction of a patent taxation system, the establishment of new rates for contributions to compulsory pension insurance, etc.) (see Table 2). Digits 14 - 17 BCC reflect the subtype code of budget revenues. Instead of zeros when filling out a payment order, you must specify:
- 1000 - the amount of the payment (recalculations, arrears and debts on the corresponding payment, including the canceled one);
- 2000 - penalties and interest on the relevant payment;
- 3000 - the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation;
- 4000 - other receipts (if the payer fills out the payment document with an indication of the income subtype code that is different from the income subtype codes 1000, 2000, 3000).
Table 1
BCC budget revenues
|
Classification of budget revenues in 2012 |
Classification of budget revenues in 2013 |
||
|
Name |
Name |
||
|
182 1 04 02012 01 0000 110 |
Excises on alcohol |
182 1 04 02012 01 0000 110 |
excises on |
|
182 1 04 02013 01 0000 110 |
excises on |
||
|
182 1 05 01040 02 0000 110 |
Tax, |
182 1 09 11000 02 0000 110 |
tax levied |
|
182 1 05 01041 02 0000 110 |
Tax, |
182 1 09 11010 02 0000 110 |
tax levied |
|
182 1 05 01042 02 0000 110 |
Tax, |
182 1 09 11020 02 0000 110 |
tax levied |
|
392 1 02 02110 06 0000 160 |
Insurance |
392 1 02 02100 06 0000 160 |
Insurance premiums |
table 2
Budget classification codes introduced since 2013
|
Purpose of the code |
Code name |
|
|
For IP, |
182 1 05 04010 02 1000 110 |
tax levied in connection with |
|
182 1 05 04020 02 1000 110 |
tax levied in connection with |
|
|
For payment |
392 1 02 02131 06 0000 160 |
Insurance premiums |
|
392 1 02 02132 06 0000 160 |
Insurance premiums |
|
|
For payment |
392 1 02 02140 06 0000 160 |
Insurance premiums |
|
392 1 02 02150 06 0000 160 |
Insurance premiums |
|
|
For repayment |
392 1 02 02031 06 0000 160 |
Insurance premiums |
|
392 1 02 02032 06 0000 160 |
Insurance premiums |
Some ministries and departments have issued documents explaining the use of the CSC in accordance with Order No. 171n. Among them:
- Letter of the Ministry of Finance of Russia dated 06.02.2013 N 02-04-10 / 2578 "Transition table for classification codes for budget revenues of the budget system of the Russian Federation and transition table for classification codes for sources of financing budget deficits applicable from January 1, 2013";
- Letter of the Ministry of Finance of Russia dated January 15, 2013 N 02-04-10 / 45 "On the features of the use of codes of subtypes of income by type of income of the budgets of the constituent entities of the Russian Federation and local budgets in 2013";
- Letter of the Ministry of Finance of Russia dated January 15, 2013 N 02-04-09 / 43 "On the features of the application central bank Russian Federation income subtype codes federal budget in 2013";
- Letter of the Ministry of Finance of Russia dated December 29, 2012 N 02-04-08 / 5399 "On income, the administration of which is carried out by the territorial bodies of the Federal Tax Service";
- Information of the Federal Tax Service of Russia "Codes for the classification of revenues of the budgets of the Russian Federation administered by the Federal tax service in 2013";
- Letter of Roszdravnadzor dated January 15, 2013 N 04I-19/13 "On changing the payment details for paying the state fee";
- Letter of the Federal Customs Service of Russia dated December 29, 2012 N 05-12/65436 "On sending information on the use of CSC in 2013".
If, when making payments in budget system The taxpayer (insured) of the Russian Federation will make a mistake when specifying the CCC (including, confusing the old code with the new one, enter the outdated one), the mistake must be corrected.
Indication of the wrong CSC, in accordance with paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, does not entail recognition of the obligation to pay tax unfulfilled. Only two errors in payment order: Invalid account number Federal Treasury and/or the name of the beneficiary's bank.
In other words, if there is an error in indicating the BCC in the payment order, it is not necessary, although it is advisable to contact the Federal Tax Service at the place of registration with a statement to clarify the payment in order to avoid further discrepancies. Prior to the adoption of a decision by the tax authority to clarify the payment, at the proposal of the tax authority or the taxpayer, a joint reconciliation of the taxes transferred by the taxpayer may be carried out. The reconciliation results are documented in an act signed by the taxpayer and an authorized official of the tax authority.
The tax authority must make a decision to clarify the payment as of the day the tax is actually paid to the budget system of the Russian Federation to the appropriate account of the Federal Treasury. At the same time, the accrued penalties are recalculated for the period from the date of actual payment of tax to the budget system of the Russian Federation to the corresponding account of the Federal Treasury until the day the tax authority decides to clarify the payment (see, for example, Letters of the Ministry of Finance of Russia dated December 29, 2011 N 03-02-08 / 132, Federal Tax Service of Russia dated December 22, 2011 N ZN-4-1 / 21889).
ABOUT decision about payment clarification tax authority must notify the taxpayer within five working days after the adoption of this decision. Order of the Federal Tax Service of Russia dated 02.04.2007 N MM-3-10/187@ approved the form of the decision to clarify the payment. Similar rules also apply to fees, penalties, fines (clause 8, article 45 of the Tax Code of the Russian Federation). With regard to the payment of social insurance contributions, a slightly different procedure applies. In contrast to the norm of the Tax Code of the Russian Federation, clause 4, part 6, art. 18 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance"provides that the obligation to pay insurance premiums is not recognized as fulfilled if the payer of insurance premiums incorrectly indicates in the order to transfer the amount of insurance premiums the account number of the Federal Treasury, the budget classification code and (or) the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state off-budget fund to the appropriate account of the Federal Treasury.
Note! If a taxpayer (tax agent) detects an error in the execution of an order to transfer tax that did not result in the tax not being transferred to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, the taxpayer has the right (but is not obliged) to file a statement with the tax authority at the place of its registration about the error with the attachment of documents confirming the payment to them said tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the basis, type and affiliation of the payment, taxable period or payer status. This is the rule of paragraph 7 of Art. 45 of the Tax Code of the Russian Federation.
Based on this wording, the regulatory authority concludes that if the CSC has not been clarified by the time of the audit, the payer of insurance premiums has a arrears.
The courts note the following: the indication of only an incorrect CCC in itself (if the account number is entered correctly) does not lead to non-transfer of the payment amount to the fund’s account, therefore, no arrears are formed (see, for example, the Decree of the Federal Antimonopoly Service of the Volga District of April 26, 2011 in case N A12-17205 / 2010 (refusing to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation dated 06.07.2011 N VAS-8045 / 11), FAS of the East Siberian District dated 07.07.2011 in case N A78-9383 / 2010 (transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation dated November 11, 2011 N VAS-14234/11), FAS of the East Siberian District dated July 14, 2011 in the case N A78-9234 / 2010 (in transmission case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation of November 23, 2011 N VAS-14599/11), the Federal Antimonopoly Service of the Central District of August 30, 2011 in case N A14-11772/10/357/23 (in transferring the case to The Presidium of the Supreme Arbitration Court of the Russian Federation for revision by way of supervision was denied by the Determination of the Supreme Arbitration Court of the Russian Federation of December 29, 2011 N VAC-16899/11), etc.).
Nevertheless, insurers fail to prove their case out of court. Even if we proceed from the fact that an incorrect indication of the CCC does not in itself lead to the recognition of the obligation to pay contributions as unfulfilled, the possibility of submitting an application to clarify the payment is expressly provided for in Part 8 of Art. 18 of Law N 212-FZ.
The Fund considers the application in the order of Part 9 - 11 of Art. 18 of Law N 212-FZ and, if the decision is positive, recalculates the penalties accrued on the amount of insurance premiums for the period from the date of their actual payment to the fund's budget to the appropriate account of the Federal Treasury until the day the decision is made to clarify the payment. The PFR body is obliged to notify the insurer of the decision taken within five working days after the decision is made.