In the KBK income tax 2017 for legal entities changes have been made. A separate code was introduced for the income tax of controlled foreign companies. See the current tax codes, penalties and fines in the tables.

When filling out payment orders for income tax, in field 104 of the payment order, you must specify the appropriate code budget classification.

The CCC of income tax 2017 consists of 20 characters (all characters of the code cannot be equal to "0") and are divided into two groups depending on the budget to which the legal entity transfers the tax. For current payments, the codes are as follows.

The main CCC of income tax in 2017 for legal entities

Since 2017, the CCFs have changed for transferring tax on income in the form of profits of a controlled foreign company (CFC). The new BCC for such payments is 182 1 01 01080 01 0000 110. The Ministry of Finance made changes by order No. 90n dated 06/20/2016.

Please note that when paying tax on dividends, BCCs depend on who and to whom paid income.

What CCCs are established for legal entities for the purpose of paying income tax in 2017? What CCC to apply for the payment of penalties and fines? We present you a convenient table with current BCC for 2017.

Tax payment in 2017: new rates

The procedure for paying income tax in 2017 depends on the tax rate, which depends on the type of income (profit). Cm. " ".

By general rule(and most often) income tax must be paid to the budgets of two levels:

• 3 percent of the amount of profit - in federal budget(if the Tax Code of the Russian Federation does not establish a zero rate);
• 17 percent of the amount of profit - to the regional budget (unless the Tax Code of the Russian Federation and regional legislation provide for other rates). This procedure is provided for by paragraph 1 of Article 284 of the Tax Code of the Russian Federation.

3% - the federal budget and 17% - in the regional. Apply these rates to profits earned from January 1, 2017. Apply other rates to the profit of 2016: 2% - to the federal budget and 18% - to the regional budget.

Tax for 2016: due date

Transfer the amount of income tax accrued for 2016 to the budgets no later than March 28 of the year following the tax period. That is, no later than March 28, 2017 (clause 1, article 287, clause 4, article 289 of the Tax Code of the Russian Federation). Calculate (reduce) it taking into account the advance payments transferred during the past year (clause 1, article 287 of the Tax Code of the Russian Federation).
Example.
At the end of 2016, Cosmos LLC received a profit of 1,600,000 rubles. Income tax is charged in the amount of:

• to the federal budget - 32,000 rubles. (1,600,000 rubles × 2%);
• to the regional budget - 288,000 rubles. (1,600,000 rubles × 18%).

Read also Tax deduction and personal income tax from the sale of a car in 2016

During the year, Kosmos paid advance payments in the amount of:

• to the federal budget - 29,000 rubles;
• to the regional budget - 199,000 rubles.

Advance income tax payments reduce the amount of income tax payable at the end of 2016. So she made:

• to the federal budget - 3000 rubles. (32,000 rubles - 29,000 rubles);
• to the regional budget - 89,000 rubles. (288,000 rubles - 199,000 rubles).

On March 28, 2017, the accountant of Kosmos (legal entity) issued the tax payment with the following documents:
a payment order to the federal budget in the amount of 3,000 rubles;
payment order to the regional budget in the amount of 89,000 rubles.

BCC for 2017: table

In 2017, to pay income tax, it is necessary to apply budget classification codes, which determine the ownership of the payment sent to the budget for the purpose of paying income tax, penalties and fines by legal entities.

Purpose	Mandatory payment	penalties	Fine
Income tax in 2017
to the federal budget (except for consolidated groups of taxpayers)	182 1 01 01011 01 1000 110	182 1 01 01011 01 2100 110	182 1 01 01011 01 3000 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 01 01012 02 1000 110	182 1 01 01012 02 2100 110	182 1 01 01012 02 3000 110
to the federal budget (for consolidated groups of taxpayers)	182 1 01 01013 01 1000 110	182 1 01 01013 01 2100 110	182 1 01 01013 01 3000 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 01 01014 02 1000 110	182 1 01 01014 02 2100 110	182 1 01 01014 02 3000 110
when fulfilling production sharing agreements concluded before October 21, 2011 (before the entry into force of the Law of December 30, 1995 No. 225-FZ)	182 1 01 01020 01 1000 110	182 1 01 01020 01 2100 110	182 1 01 01020 01 3000 110
from the income of foreign organizations not related to activities in Russia through a permanent establishment	182 1 01 01030 01 1000 110	182 1 01 01030 01 2100 110	182 1 01 01030 01 3000 110
from income of Russian organizations in the form of dividends from Russian organizations	182 1 01 01040 01 1000 110	182 1 01 01040 01 2100 110	182 1 01 01040 01 3000 110
from income of foreign organizations in the form of dividends from Russian organizations	182 1 01 01050 01 1000 110	182 1 01 01050 01 2100 110	182 1 01 01050 01 3000 110
from dividends from foreign organizations	182 1 01 01060 01 1000 110	182 1 01 01060 01 2100 110	182 1 01 01060 01 3000 110
from interest on state and municipal securities	182 1 01 01070 01 1000 110	182 1 01 01070 01 2100 110	182 1 01 01070 01 3000 110
from profits of controlled foreign companies	182 1 01 01080 01 1000 110	182 1 01 01080 01 2100 110	182 1 01 01080 01 3000 110

What CBCs to fill out when paying taxes for 2017? Where is the BCC entered in the payment order?

Proper execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, for the payment of taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new CSCs for 2017. Budget classification codes for 2017 are important details of the document that must be filled out correctly. Just below you can find a table with new codes for 2017 with a decryption. This article takes into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCC for insurance premiums from 2017.

KKB: features and purpose

Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budget institutions. Characterizes a certain money transaction and is convenient way for grouping expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:

• make payment transactions without errors;
• track the history of the movement of funds;
• facilitate the work of public service employees;
• competently plan the budget and manage financial flows;
• fix the payment arrears.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.

KBK: where to indicate?

The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.

CBC: how many characters and what do they mean?

Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

No. 1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay the BCC for personal income tax in 2017, the number "182" is put, for contributions to Pension Fund- "392".
No. 4 - show a group of cash receipts.
№5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of the state duty - "08".
No. 7-11 - elements that reveal the item and sub-item of income.
No. 12 and 13 - reflect the level of the budget, which is planned to receive funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
No. 14-17 - indicate the reason for the financial transaction:

1. making the main payment - "1000"
2. accrual of penalties - "2100"
3. payment of a fine - "3000"
4. interest deduction - "2200"

No. 18 - 20 - reflects the category of income received by the government department. For example, cash, intended for tax payment, are reflected in the code "110", and gratuitous receipts - "150".

Example. Sirius makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:

– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK guide for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

CCC on taxes and insurance premiums in 2017

Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:

1. Corporate income tax – applies to firms that work with foreign companies and receive income from them.
2. STS - the changes affected organizations using the object of taxation "income minus expenses". The minimum tax and advance payments will be made to a separate CBC.
3. Insurance premiums - from 2017 will take care of administration tax office(with the exception of "injury contributions"), so the combination of some numbers will change.

Since new CBCs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our KBK table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation, will help prevent trouble when making financial transactions. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).

View budget classification codes for 2016: "BSC for 2016"

Filling out the BCC in payments in 2017

The payment is settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in the details, developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will supervise taxes and insurance premiums, payers will have to submit single reporting(Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:

line number	Description	Features of filling in 2017
16	Recipient	territorial body of the IFTS
22	UIN (unique accrual identifier)	0 for current payments
106	Reason for payment	the code is set in accordance with paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 of the Order of the Ministry of Finance
107	Taxable period	Filled out in the same way as a tax payment
108	Number of the document on the basis of which the payment is made
109	Date of the document on the basis of which the funds are deducted

Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify the work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.

income tax
Income tax credited to the federal budget	tax 182 1 01 01011 01 1000 110
	penalties 182 1 01 01011 01 2100 110
	fines 182 1 01 01011 01 3000 110
	interest 182 1 01 01011 01 2200 110
Income tax credited to the budgets of the constituent entities of the Russian Federation	tax 182 1 01 01012 02 1000 110
	penalties 182 1 01 01012 02 2100 110
	fines 182 1 01 01012 02 3000 110
	interest 182 1 01 01012 02 2200 110
	tax 182 1 01 01040 01 1000 110
	penalties 182 1 01 01040 01 2100 110
	fines 182 1 01 01040 01 3000 110
	interest 182 1 01 01040 01 2200 110
Income tax on income received by Russian organizations in the form of dividends from foreign organizations	tax 182 1 01 01060 01 1000 110
	penalties 182 1 01 01060 01 2100 110
	fines 182 1 01 01060 01 3000 110
	interest 182 1 01 01060 01 2200 110
Income tax on income received in the form of interest on state and municipal securities	tax 182 1 01 01070 01 1000 110
	penalties 182 1 01 01070 01 2100 110
	fines 182 1 01 01070 01 3000 110
	interest 182 1 01 01070 01 2200 110
Income tax on income received by foreign organizations in the form of dividends from Russian organizations	tax 182 1 01 01050 01 1000 110
	penalties 182 1 01 01050 01 2100 110
	fines 182 1 01 01050 01 3000 110
	interest 182 1 01 01050 01 2200 110
Income tax on income of foreign organizations, not related to activities in Russia through a permanent representation (with the exception of income received in in the form of dividends and interest on government and municipal securities)	tax 182 1 01 01030 01 1000 110
	penalties 182 1 01 01030 01 2100 110
	fines 182 1 01 01030 01 3000 110
	interest 182 1 01 01030 01 2200 110
Income tax on performance of production sharing agreements, concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing for special tax rates for crediting said tax to the federal budget and the budgets of the constituent entities of the Russian Federation	tax 182 1 01 01020 01 1000 110
	penalties 182 1 01 01020 01 2100 110
	fines 182 1 01 01020 01 3000 110
	interest 182 1 01 01020 01 2200 110
VAT
VAT on goods (works, services), sold in Russia	tax 182 1 03 01000 01 1000 110
	penalties 182 1 03 01000 01 2100 110
	fines 182 1 03 01000 01 3000 110
	interest 182 1 03 01000 01 2200 110
(from the Republics of Belarus and Kazakhstan)	tax 182 1 04 01000 01 1000 110
	penalties 182 1 04 01000 01 2100 110
	fines 182 1 04 01000 01 3000 110
	interest 182 1 04 01000 01 2200 110
VAT on goods imported into Russia (payment administrator - FCS of Russia)	tax 153 1 04 01000 01 1000 110
	penalties 153 1 04 01000 01 2100 110
	fines 153 1 04 01000 01 3000 110
	interest 153 1 04 01000 01 2200 110
Income tax individuals(personal income tax)
Personal income tax on income, the source of which is a tax agent (with the exception of income, in respect of which the calculation and taxes are paid according to with articles 227, 227.1 and 228 NR RF)	tax 182 1 01 02010 01 1000 110
	penalties 182 1 01 02010 01 2100 110
	fines 182 1 01 02010 01 3000 110
	interest 182 1 01 02010 01 2200 110
personal income tax on income received by citizens, registered as: – individual entrepreneurs – private notaries - other persons involved private practice in accordance with article 227 NR RF	tax 182 1 01 02020 01 1000 110
	penalties 182 1 01 02020 01 2100 110
	fines 182 1 01 02020 01 3000 110
	interest 182 1 01 02020 01 2200 110
personal income tax in the form of fixed advance payments from income, received by non-residents engaged in labor activity hired from citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation	tax 182 1 01 02040 01 1000 110
	penalties 182 1 01 02040 01 2100 110
	fines 182 1 01 02040 01 3000 110
	interest 182 1 01 02040 01 2200 110
personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation	tax 182 1 01 02030 01 1000 110
	penalties 182 1 01 02030 01 2100 110
	fines 182 1 01 02030 01 3000 110
	interest 182 1 01 02030 01 2200 110
Single tax with simplification (STS)
Single tax under the simplified tax system with the object "income"	tax 182 1 05 01011 01 1000 110
	penalties 182 1 05 01011 01 2100 110
	fines 182 1 05 01011 01 3000 110
	interest 182 1 05 01011 01 2200 110
Single tax under the simplified tax system with the object "income minus expenses"
Single tax under the simplified tax system with the object "income minus expenses"	tax 182 1 05 01022 01 1000 110
	penalties 182 1 05 01022 01 2100 110
	fines 182 1 05 01022 01 3000 110
	interest 182 1 05 01022 01 2200 110
Single tax under the simplified tax system with the object "income" (behind tax periods expired before January 1, 2011)	tax 182 1 05 01012 01 1000 110
	penalties 182 1 05 01012 01 2100 110
	fines 182 1 05 01012 01 3000 110
	interest 182 1 05 01012 01 2200 110
Minimum tax under the simplified tax system	tax 182 1 05 01021 01 1000 110
	penalties 182 1 05 01021 01 2100 110
	fines 182 1 05 01050 01 3000 110
	interest 182 1 05 01050 01 2200 110
Minimum tax under the simplified tax system (paid (recovered) for tax periods ending before January 1, 2011)	tax 182 1 05 01030 01 1000 110
	penalties 182 1 05 01030 01 2100 110
	fines 182 1 05 01021 01 3000 110
	interest 182 1 05 01021 01 2200 110
Single tax on imputed income (UTII)
UTII	tax 182 1 05 02010 02 1000 110
	penalties 182 1 05 02010 02 2100 110
	fines 182 1 05 02010 02 3000 110
	interest 182 1 05 02010 02 2200 110
UTII (for tax periods that expired before January 1, 2011)	tax 182 1 05 02020 02 1000 110
	penalties 182 1 05 02020 02 2100 110
	fines 182 1 05 02020 02 3000 110
	interest 182 1 05 02020 02 2200 110

Insurance premiums
Purpose	KBK 2017	KBK 2016
Pension contributions
	182 1 02 02010 06 1000 160	392 1 02 02010 06 1000 160
	182 1 02 02010 06 1010 160
for a funded pension	182 1 02 02020 06 1000 160	392 1 02 02020 06 1000 160
to supplement pensions for members air crews civil aviation ships:	182 1 02 02080 06 1000 160	392 1 02 02080 06 1000 160
– for periods after December 31, 2016	182 1 02 02080 06 1010 160
for employee pensions organizations of the coal industry: – for periods up to January 1, 2017	182 1 02 02120 06 1000 160	392 1 02 02120 06 1000 160
– for periods after December 31, 2016	182 1 02 02120 06 1010 160
in a fixed amount no more than the limit value): – for periods up to January 1, 2017	182 1 02 02140 06 1100 160	392 1 02 02140 06 1100 160
– for periods after December 31, 2016	182 1 02 02140 06 1110 160
in a fixed amount on insurance pension(from income over the limit value): – for periods up to January 1, 2017	182 1 02 02140 06 1200 160	392 1 02 02140 06 1200 160
– for periods after December 31, 2016	182 1 02 02140 06 1210 160
for the insurance part of labor for employees on list 1:	182 1 02 02131 06 1000 160	392 1 02 02131 06 1000 160
– for periods after December 31, 2016	182 1 02 02131 06 1010 160, 182 1 02 02131 06 1020 160,
for the insurance part of labor supplementary pensions for employees on list 2:	182 1 02 02132 06 1000 160	392 1 02 02132 06 1000 160
– for periods after December 31, 2016	182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special valuation
Contributions for compulsory social insurance
for accident insurance in production and professional diseases	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
in case of temporary disability and in connection with motherhood: – for periods up to January 1, 2017	182 1 02 02090 07 1000 160	393 1 02 02090 07 1000 160
– for periods after December 31, 2016	182 1 02 02090 07 1010 160
Contributions for mandatory health insurance
in FFOMS: inclusive	182 1 02 02101 08 1011 160	392 1 02 02101 08 1011 160
– for periods after December 31, 2016	182 1 02 02101 08 1013 160
in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive	182 1 02 02103 08 1011 160	392 1 02 02103 08 1011 160
– for periods after December 31, 2016	182 1 02 02103 08 1013 160

Tax under the patent system of taxation (PSN)
credited to the budgets of city districts	tax 182 1 05 04010 02 1000 110
	penalties 182 1 05 04010 02 2100 110
	fines 182 1 05 04010 02 3000 110
	interest 182 1 05 04010 02 2200 110
The tax levied in connection with the application of a patent, credited to the budgets of municipal districts	tax 182 1 05 04020 02 1000 110
	penalties 182 1 05 04020 02 2100 110
	fines 182 1 05 04020 02 3000 110
	interest 182 1 05 04020 02 2200 110
federal cities of Moscow, St. Petersburg and Sevastopol	tax 182 1 05 04030 02 1000 110
	penalties 182 1 05 04030 02 2100 110
	fines 182 1 05 04030 02 3000 110
	interest 182 1 05 04030 02 2200 110
Tax levied in connection with the application patent system taxation credited to the budgets of the city districts with intracity division	tax 182 1 05 04040 02 1000 110
	penalties 182 1 05 04040 02 2100 110
	fines 182 1 05 04040 02 3000 110
	interest 182 1 05 04040 02 2200 110
Tax levied in connection with the application of a patent taxation system credited to the budgets urban areas	tax 182 1 05 04050 02 1000 110
	penalties 182 1 05 04050 02 2100 110
	fines 182 1 05 04050 02 3000 110
	interest 182 1 05 04050 02 2200 110
Trading fee
Sales tax in federal cities	tax 182 1 05 05010 02 1000 110
	penalties 182 1 05 05010 02 2100 110
	fines 182 1 05 05010 02 3000 110
	interest 182 1 05 05010 02 2200 110
State duty
pending in arbitration courts	tax 182 1 08 01000 01 1000 110
State duty for cases, considered by the Constitutional Court of the Russian Federation	tax 182 1 08 02010 01 1000 110
State duty for cases, considered constitutional (statutory) courts of subjects of the Russian Federation	tax 182 1 08 02020 01 1000 110
State duty for cases, considered Supreme Court RF	tax 182 1 08 03020 01 1000 110
State fee for state registration: – organizations – natural persons as entrepreneurs – changes made to the constituent documents of the organization – liquidation of the organization and other legally significant actions	tax 182 1 08 07010 01 1000 110
State fee for the right to use names "Russia", "Russian Federation" and words and phrases formed on their basis in names of legal entities	tax 182 1 08 07030 01 1000 110
State fee for the performance of actions, related to licensing, with certification in cases if such certification is provided for by the legislation of the Russian Federation, credited to the federal budget	tax 182 1 08 07081 01 0300 110
Other state fees for state registration, as well as the performance of other legally significant actions	tax 182 1 08 07200 01 0039 110
State fee for re-issuance of a certificate on registration with the tax authority	tax 182 1 08 07310 01 1000 110
Fines, sanctions, payments for damages
on taxes and fees, provided for by Art. 116, 118, paragraph 2 of Art. 119 Art. 119.1, paragraphs 1 and 2 of Art. 120, Art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1	tax 182 1 16 03010 01 6000 140
Monetary penalties (fines) for violation of the law on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation	tax 182 1 16 03020 02 6000 140
Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation of Administrative Offenses	tax 182 1 16 03030 01 6000 140
Monetary penalties (fines) for violation of the legislation on the use of cash registers in the implementation cash settlements and (or) settlements using payment cards	tax 182 1 16 06000 01 6000 140
Monetary penalties (fines) for violation of the procedure for working with cash, management cash transactions and failure responsibilities for monitoring compliance conducting cash transactions	tax 182 1 16 31000 01 6000 140
Corporate property tax
not included in unified system gas supply)	tax 182 1 06 02010 02 1000 110
	penalties 182 1 06 02010 02 2100 110
	fines 182 1 06 02010 02 3000 110
	interest 182 1 06 02010 02 2200 110
Tax on the property of organizations (on property, part of the Unified Gas Supply System)	tax 182 1 06 02020 02 1000 110
	penalties 182 1 06 02020 02 2100 110
	fines 182 1 06 02020 02 3000 110
	interest 182 1 06 02020 02 2200 110
Transport tax
Transport tax from organizations	tax 182 1 06 04011 02 1000 110
	penalties 182 1 06 04011 02 2100 110
	fines 182 1 06 04011 02 3000 110
	interest 182 1 06 04011 02 2200 110
Transport tax from individuals	tax 182 1 06 04012 02 1000 110
	penalties 182 1 06 04012 02 2100 110
	fines 182 1 06 04012 02 3000 110
	interest 182 1 06 04012 02 2200 110
Land tax
within the borders intracity municipalities of cities federal significance	tax 182 1 06 06 031 03 1000 110
	penalties 182 1 06 06 031 03 2100 110
	fines 182 1 06 06 031 03 3000 110
	interest 182 1 06 06 031 03 2200 110
Land tax from plots located within urban districts	tax 182 1 06 06032 04 1000 110
	penalties 182 1 06 06032 04 2100 110
	fines 182 1 06 06032 04 3000 110
	interest 182 1 06 06032 04 2200 110
Land tax from plots located within the boundaries of urban settlements	tax 182 1 06 06033 13 1000 110
	penalties 182 1 06 06033 13 2100 110
	fines 182 1 06 06033 13 3000 110
	interest 182 1 06 06033 13 2200 110
Land tax from plots located within the boundaries of urban districts with intracity division	tax 182 1 06 06032 11 1000 110
	penalties 182 1 06 06032 11 2100 110
	fines 182 1 06 06032 11 3000 110
	interest 182 1 06 06032 11 2200 110
Land tax from plots located within the boundaries of urban areas	tax 182 1 06 06032 12 1000 110
	penalties 182 1 06 06032 12 2100 110
	fines 182 1 06 06032 12 3000 110
	interest 182 1 06 06032 12 2200 110
Land tax from plots located within the boundaries of inter-settlement territories	tax 182 1 06 06033 05 1000 110
	penalties 182 1 06 06033 05 2100 110
	fines 182 1 06 06033 05 3000 110
	interest 182 1 06 06033 05 2200 110
Land tax from plots located within the boundaries of rural settlements	tax 182 1 06 06033 10 1000 110
	penalties 182 1 06 06033 10 2100 110
	fines 182 1 06 06033 10 3000 110
	interest 182 1 06 06033 10 2200 110
Single agricultural tax (ESKhN)
ESHN	tax 182 1 05 03010 01 1000 110
	penalties 182 1 05 03010 01 2100 110
	fines 182 1 05 03010 01 3000 110
	interest 182 1 05 03010 01 2200 110
ESHN (for tax periods that expired before January 1, 2011)	tax 182 1 05 03020 01 1000 110
	penalties 182 1 05 03020 01 2100 110
	fines 182 1 05 03020 01 3000 110
	interest 182 1 05 03020 01 2200 110
excises
Excises on ethyl alcohol from food raw materials (excluding distillates of wine, grape, fruit, cognac, calvados, whiskey), produced on Russian territory	tax 182 1 03 02011 01 1000 110
	penalties 182 1 03 02011 01 2100 110
	fines 182 1 03 02011 01 3000 110
	interest 182 1 03 02011 01 2200 110
Excises on ethyl alcohol from non-food raw materials,	tax 182 1 03 02012 01 1000 110
	penalties 182 1 03 02012 01 2100 110
	fines 182 1 03 02012 01 3000 110
	interest 182 1 03 02012 01 2200 110
Excises on ethyl alcohol from food raw materials (wine distillates, grape, fruit, cognac, calvados, whisky), produced in Russia	tax 182 1 03 02013 01 1000 110
	penalties 182 1 03 02013 01 2100 110
	fines 182 1 03 02013 01 3000 110
	interest 182 1 03 02013 01 2200 110
Excise duties on alcohol-containing products,	tax 182 1 03 02020 01 1000 110
	penalties 182 1 03 02020 01 2100 110
	fines 182 1 03 02020 01 3000 110
	interest 182 1 03 02020 01 2200 110
excises on tobacco products, produced in Russia	tax 182 1 03 02030 01 1000 110
	penalties 182 1 03 02030 01 2100 110
	fines 182 1 03 02030 01 3000 110
	interest 182 1 03 02030 01 2200 110
Excise taxes on motor gasoline, produced in Russia	tax 182 1 03 02041 01 1000 110
	penalties 182 1 03 02041 01 2100 110
	fines 182 1 03 02041 01 3000 110
	interest 182 1 03 02041 01 2200 110
Excises on straight-run gasoline, produced in Russia	tax 182 1 03 02042 01 1000 110
	penalties 182 1 03 02042 01 2100 110
	fines 182 1 03 02042 01 3000 110
	interest 182 1 03 02042 01 2200 110
Excises on cars and motorcycles	tax 182 1 03 02060 01 1000 110
	penalties 182 1 03 02060 01 2100 110
	fines 182 1 03 02060 01 3000 110
	interest 182 1 03 02060 01 2200 110
excises on diesel fuel,	tax 182 1 03 02070 01 1000 110
	penalties 182 1 03 02070 01 2100 110
	fines 182 1 03 02070 01 3000 110
	interest 182 1 03 02070 01 2200 110
Excises on engine oils for diesel and (or) carburetor (injection) engines, produced in Russia	tax 182 1 03 02080 01 1000 110
	penalties 182 1 03 02080 01 2100 110
	fines 182 1 03 02080 01 3000 110
	interest 182 1 03 02080 01 2200 110
Excises on wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) wine distillate, and (or) fruit distillate, produced in Russia	tax 182 1 03 02090 01 1000 110
	penalties 182 1 03 02090 01 2100 110
	fines 182 1 03 02090 01 3000 110
	interest 182 1 03 02090 01 2200 110
Excises on beer produced in Russia	tax 182 1 03 02100 01 1000 110
	penalties 182 1 03 02100 01 2100 110
	fines 182 1 03 02100 01 3000 110
	interest 182 1 03 02100 01 2200 110
over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), produced in Russia	tax 182 1 03 02110 01 1000 110
	penalties 182 1 03 02110 01 2100 110
	fines 182 1 03 02110 01 3000 110
	interest 182 1 03 02110 01 2200 110
Excises on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (excluding beer, wines, fruit wines, and (or) fruit distillate) produced in Russia	tax 182 1 03 02130 01 1000 110
	penalties 182 1 03 02130 01 2100 110
	fines 182 1 03 02130 01 3000 110
	interest 182 1 03 02130 01 2200 110
Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) imported into the territory of Russia	tax 182 1 04 02110 01 1000 110
	penalties 182 1 04 02110 01 2100 110
	fines 182 1 04 02110 01 3000 110
	interest 182 1 04 02110 01 2200 110
Excises on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia	tax 182 1 03 02210 01 1000 110
	penalties 182 1 03 02210 01 2100 110
	fines 182 1 03 02210 01 3000 110
	interest 182 1 03 02210 01 2200 110
(NDPI)
Oil	tax 182 1 07 01011 01 1000 110
	penalties 182 1 07 01011 01 2100 110
	fines 182 1 07 01011 01 3000 110
	interest 182 1 07 01011 01 2200 110
Combustible natural gas of all types	tax 182 1 07 01012 01 1000 110
	penalties 182 1 07 01012 01 2100 110
	fines 182 1 07 01012 01 3000 110
	interest 182 1 07 01012 01 2200 110
Gas condensate of all types hydrocarbon deposits	tax 182 1 07 01013 01 1000 110
	penalties 182 1 07 01013 01 2100 110
	fines 182 1 07 01013 01 3000 110
	interest 182 1 07 01013 01 2200 110
Production tax common mineral	tax 182 1 07 01020 01 1000 110
	penalties 182 1 07 01020 01 2100 110
	fines 182 1 07 01020 01 3000 110
	interest 182 1 07 01020 01 2200 110
Tax on the extraction of other minerals (excluding minerals in the form of natural diamonds)	tax 182 1 07 01030 01 1000 110
	penalties 182 1 07 01030 01 2100 110
	fines 182 1 07 01030 01 3000 110
	interest 182 1 07 01030 01 2200 110
Mining tax on the Russian continental shelf, in the exclusive economic zone of the Russian Federation, in the extraction of minerals from the bowels outside the territory of Russia	tax 182 1 07 01040 01 1000 110
	penalties 182 1 07 01040 01 2100 110
	fines 182 1 07 01040 01 3000 110
	interest 182 1 07 01040 01 2200 110
Mining tax in the form of natural diamonds	tax 182 1 07 01050 01 1000 110
	penalties 182 1 07 01050 01 2100 110
	fines 182 1 07 01050 01 3000 110
	interest 182 1 07 01050 01 2200 110
Mining tax in the form of coal	tax 182 1 07 01060 01 1000 110
	penalties 182 1 07 01060 01 2100 110
	fines 182 1 07 01060 01 3000 110
	interest 182 1 07 01060 01 2200 110
Fee for the use of objects of aquatic biological resources (excluding inland water bodies)	tax 182 1 07 04020 01 1000 110
	penalties 182 1 07 04020 01 2100 110
	fines 182 1 07 04020 01 3000 110
	interest 182 1 07 04020 01 2200 110
Fee for the use of objects of aquatic biological resources (for inland water bodies)	tax 182 1 07 04030 01 1000 110
	penalties 182 1 07 04030 01 2100 110
	fines 182 1 07 04030 01 3000 110
	interest 182 1 07 04030 01 2200 110
Fee for the use of wildlife objects	tax 182 1 07 04010 01 1000 110
	penalties 182 1 07 04010 01 2100 110
	fines 182 1 07 04010 01 3000 110
	interest 182 1 07 04010 01 2200 110
water tax
water tax	tax 182 1 07 03000 01 1000 110
	penalties 182 1 07 03000 01 2100 110
	fines 182 1 07 03000 01 3000 110
	interest 182 1 07 03000 01 2200 110
Payments for the use of subsoil
Regular payments for subsoil use when using subsoil on the territory Russian Federation	tax 182 1 12 02030 01 1000 120
	penalties 182 1 12 02030 01 2100 120
	fines 182 1 12 02030 01 3000 120
	interest 182 1 12 02030 01 2200 120
Regular payments for subsoil use when using subsoil on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in the territories located under the jurisdiction of the Russian Federation	tax 182 1 12 02080 01 1000 120
	penalties 182 1 12 02080 01 2100 120
	fines 182 1 12 02080 01 3000 120
	interest 182 1 12 02080 01 2200 120
User fees natural resources
air stationary objects	tax 048 1 12 01010 01 0000 120
Payment for negative environmental impact	tax 048 1 12 01000 01 0000 120
Payment for emissions of pollutants into the atmosphere air moving objects	tax 048 1 12 01020 01 0000 120
Payment for discharges of pollutants into water bodies	tax 048 1 12 01030 01 0000 120
Payment for disposal of production and consumption waste	tax 048 1 12 01040 01 0000 120
Payment for other types of negative environmental impact	tax 048 1 12 01050 01 0000 120
Payment for the use of aquatic biological resources under intergovernmental agreements	tax 076 1 12 03000 01 0000 120
Payment for the use of water bodies located in federal ownership	tax 052 1 12 05010 01 0000 120
Income in the form of a fee for the provision of a fishing area, received from the winner of the tender for the right to conclude an agreement on the provision of a fishing area	tax 076 1 12 06000 00 0000 120
Gambling business tax
Gambling business tax	tax 182 1 06 05000 02 1000 110
	penalties 182 1 06 05000 02 2100 110
	fines 182 1 06 05000 02 3000 110
	interest 182 1 06 05000 02 2200 110
Income from rendering paid services and reimbursement of state expenses
Fee for providing information contained in the Unified state register of taxpayers (EGRN)	tax 182 1 13 01010 01 6000 130
Fee for providing information and documents, contained in the Unified State Register of Legal Entities and the EGRIP	tax 182 1 13 01020 01 6000 130
Fee for providing information from the register of disqualified persons	tax 182 1 13 01190 01 6000 130

Incorrectly filled CBC. What to do?

Errors made when filling out the BCC in payment orders are not a reason to believe that payment has not been made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for an incorrectly completed budget classification code.

The reason is as follows: the regulatory authorities cannot quickly analyze the financial transaction and reflect the actions on the desired account. During this time, the funds remain unfixed, the taxpayer is assigned an arrears.

You can fix this situation like this:

1. Contact the financial institution with a request to provide written confirmation of the transfer of tax in a timely manner. The document must bear the mark of the bank on the execution of the order.
2. Write a request for payment clarification. It is recommended to attach a certificate proving the fact of the payment and a statement of reconciliation.

Having received all the necessary documentation from the payer who made a mistake in the KBK, employees tax authorities check the receipt of funds in the account and correct the situation.
You can exhaust the incident by submitting an updated declaration with the correct budget classification code. tax code does not require additional documents, but experts recommend filing explanatory note, which states:

• filing period
• misinformation that needs to be corrected

So the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, the employees of the Federal Tax Service request explanations.

Source: www.buhguru.com

PC "Taxpayer PRO"

PC "Taxpayer" - designed to maintain accounting, preparation of accounting and tax reporting to the Federal Tax Service, PFR, FSS, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission over telecommunication channels (TCS) with an electronic digital signature (EDS).

download latest version
2020.3.19

Calendar

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What's new?

New form calculation of insurance premiums (KND 1151111). It is applied starting from the reporting for the first settlement (reporting) period of 2020

A new form of application for a patent (KND 1150010). Letter of the Federal Tax Service of February 18, 2020 No. SD-4-3/2815@

Implemented the functionality of checking reports on individuals in the PFR by the program "PO PD" recommended by the fund (IF IT IS INSTALLED ON A COMPUTER)

The format and form of SZV-TD (electronic work books) have been updated in accordance with the version of the album of formats 2.43d dated 12/23/2019

Implemented new formats: simplified forms financial statements, accounting (financial) reporting forms, corporate property tax declaration forms

Accounting: In standard operations of documents for write-off (realization) of goods and materials (invoices, UPD, requirements), the formula for calculating the amount of the posting "At average cost" has been added. The calculation is made automatically

Accounting: The document " Accounting information"

A DRAFT reporting in the form of SZV-TD - electronic work books has been implemented (the project has not yet been approved). Reporting is planned to be submitted to the FIU on a monthly basis starting from 2020

Accounting: In the Purchases-Sales section, a new "Analytical sales report" has been added for any time interval in the context of buyers and / or nomenclature (services) with a large number of settings

In the "Payroll" mode, the ability to print a list of payrolls has been added

CBC income tax

The amount of the mandatory monthly or quarterly payment in favor of the Federal Tax Service is distributed among the budgets of the Russian Federation at different levels. CBC of income tax - a digital designation necessary to link the transfer to a specific budget and issue a payment document.

Income tax is paid by legal entities registered in the Russian Federation. When choosing preferential treatment, for example, ESHN or STS corporate income tax on the CBC is not transferred.

The nuances of paying income tax for different CBCs

The amount payable in 2017-2020 is distributed in the following order:

• 3% off tax base passes in favor of the budget of the Russian Federation.
• 17% of the tax base is transferred to the budget of the constituent entity of the Russian Federation.

Table with CBC for income tax

Name of the tax	Type KBK	Code
Corporate income tax (excluding consolidated groups of taxpayers) payable to the federal budget	Tax	182 1 01 01011 01 1000 110
	penalties	182 1 01 01011 01 2100 110
	fines	182 1 01 01011 01 3000 110
Corporate income tax (except for consolidated groups of taxpayers), credited to the budgets of the constituent entities of the Russian Federation	Tax	182 1 01 01012 02 1000 110
	penalties	182 1 01 01012 02 2100 110
	fines	182 1 01 01012 02 3000 110
Profit tax of organizations of consolidated groups of taxpayers credited to the federal budget	Tax	182 1 01 01013 01 1000 110
	penalties	182 1 01 01013 01 2100 110
	fines	182 1 01 01013 01 3000 110
Profit tax of organizations of consolidated groups of taxpayers, credited to the budgets of the constituent entities of the Russian Federation	Tax	182 1 01 01014 02 1000 110
	penalties	182 1 01 01014 02 2100 110
	fines	182 1 01 01014 02 3000 110
Corporate income tax upon performance of production sharing agreements concluded before entry into force federal law dated December 30, 1995 No. 225-FZ "On Production Sharing Agreements" and do not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation	Tax	182 1 01 01020 01 1000 110
	penalties	182 1 01 01020 01 2100 110
	fines	182 1 01 01020 01 3000 110
Corporate income tax on income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, with the exception of income received in the form of dividends and interest on state and municipal securities	Tax	182 1 01 01030 01 1000 110
	penalties	182 1 01 01030 01 2100 110
	fines	182 1 01 01030 01 3000 110
Corporate income tax on income received in the form of dividends from Russian organizations by Russian organizations	Tax	182 1 01 01040 01 1000 110
	penalties	182 1 01 01040 01 2100 110
	fines	182 1 01 01040 01 3000 110
Corporate income tax on income received in the form of dividends from Russian organizations by foreign organizations	Tax	182 1 01 01050 01 1000 110
	penalties	182 1 01 01050 01 2100 110
	fines	182 1 01 01050 01 3000 110
Corporate income tax on income received in the form of dividends from foreign organizations by Russian organizations	Tax	182 1 01 01060 01 1000 110
	penalties	182 1 01 01060 01 2100 110
	fines	182 1 01 01060 01 3000 110
Corporate income tax on income received in the form of interest on state and municipal securities	Tax	182 1 01 01070 01 1000 110
	penalties	182 1 01 01070 01 2100 110
	fines	182 1 01 01070 01 3000 110
Corporate income tax on income in the form of profits of controlled foreign companies	Tax	182 1 01 01080 01 1000 110
	penalties	182 1 01 01080 01 2100 110
	fines	182 1 01 01080 01 3000 110

The program will help to avoid common mistakes when filling out payment documents and loss of transfers. You can pay income tax on CBC in 2017 according to the values ​​\u200b\u200bpresented above.

Download program

Every company is familiar with the BCC, or budget classification code. Organizations that charge and pay taxes send money using these codes. All budget organizations have their own code by which the operator sends money.

One mistake made in the details can lead to a "freeze" of the amount. Accordingly, the money will not get where it needs to be on time. This can lead to penalties and interest from the tax authorities. And then your organization will have to recognize the CSC for interest on income tax to the budget of a constituent entity of the Russian Federation.

If it so happened that your company has a delay in the next payment, then you need to be prepared for the fact that you will have to pay a fine and a penalty. The calculation of penalties should be done independently, depending on the days of delay.

The payments themselves are made using different codes. Where funds were not paid, that CCC for penalties is indicated:

BCC for fines:

There are no statutory deadlines for paying taxes. All organizations that are engaged in entrepreneurship are required to pay sums of money to the state treasury. These amounts are calculated by companies based on their profits.

After the calculation has been made and the tax has been calculated, you need to make a payment. For this, there is a CCC income tax.

CBC income tax

Organizations in the course of their activities receive profit, on which they are required to pay tax to the state. Depending on the subject, organizations pay a standard tax of 20%.

• 2% goes to the federal treasury.
• 18% goes to the regional budget.

Income tax is paid by organizations that work for OSNO. Companies using other types tax systems: USN, UTII - pay a single tax.

If your organization is working on common system taxation, then pays tax on the profits received. Accordingly, in payment document CBC code is indicated:

These details are entered by all taxpayers, except for groups of taxpayers that are in a friendly union and foreign companies.

Standard tax rate is 20%. The minimum rate that local authorities can set is 13.5%. The percentage that goes to the federal budget is unchanged in any case.

At the end of the reporting period, you must fill out a declaration and make tax payments. In payment documents, KBK codes are indicated. Based on these data, money is sent.

KBK penalties to the federal budget

If for some reason the company is late in payment, penalties and fines are charged. There is a BCC for interest on income tax to the federal budget, which is a 20-digit set of numbers. So, if you need to send money to the federal budget for penalties:

• 182 1 01 01011 01 2100 110 - KBC.

When sending to the regional fund KBK fines:

• 182 1 01 01012 02 2100 110.

When filling out payment documents, be sure to carefully check where the money is sent.

Each CSC code is a specific organization. With the slightest mistake, the money will go to the wrong address. Late payment may result in new fines and penalties.

Income tax and CCC

All companies engaged in a certain type of activity make a profit and are required to pay tax to the state on this profit. All financial activities enterprises is directly tied to income tax.

For all accounting operations and filling out payment documents have their own CBC.

Let's analyze the KBC interest on income tax.

182 1 01 01011 01 2100 110 - CBC penalty interest on tax to the federal treasury.

182 - Code of the state body.

1 - income code.

01 - tax code.

01011 - income item.

01 - budget level (federal or regional).

2100 - reason for payment (penalty, tax, fine).

110 - classification of profit (income). Tax, non-tax, owner.

Correctness and accuracy when entering the details will help the company avoid unnecessary expenses. Timely payment of taxes will not result in penalty sections from NI.