Companies and individual entrepreneurs using the simplified tax system in 2016 must send three advance payments to the budget - based on the results of the 1st quarter, half a year and nine months. Let’s say right away that the deadlines and BCC remain the same.

17.02.2016

The calculation of the advance payment depends on the object of taxation.

Calculation algorithm for the tax object “INCOME”

1. Let's determine the tax base (TB). It is equal to the amount of recorded income for the reporting period on an accrual basis.

2. Calculate the initial tax (IT)

Mon = NB × 6%

3. Let us determine the deduction (B) - the amount of insurance premiums paid for employees in the reporting period, as well as the amount of sick leave for the first 3 days. At the same time, the following restrictions are established for employers:

Mon × 50% ≥ B

Individual entrepreneurs without employees consider deductions without restrictions.

4. Advance payment (AB) is equal to the initial tax minus the deduction:

AB = PN - B

5. Advance payments for previous quarters (AVpred) reduce the current advance payment:

The payment is sent to KBK 182 1 05 01011 01 1000 110.

The income of Vesta LLC for the first half of 2016 amounted to 850,000 rubles. Insurance premiums transferred - 31,000 rubles. Employees were paid 4,000 rubles for sick leave at the company’s expense. The advance payment under the simplified tax system for the 1st quarter amounted to 15,000 rubles. Let's find the amount of the advance payment for the first half of 2016.

Mon = 51,000 rub. (RUB 850,000 × 6%)

B = 34,000 rub. (RUB 31,000 + RUB 4,000)

B = 25,500 rubles, because 51,000 rub. × 50%< 34 000 руб.

AB = 25,500 rub. (RUB 51,000 - RUB 25,500)

AB payable = 10,500 rub. (RUB 25,500 - RUB 15,000)

Calculation algorithm for the tax object “INCOME minus EXPENSES”

1. The tax base (TB) is equal to the amount of accounting income for the reporting period minus the amount of accounting expenses for the same period. We take both income and expenses on an accrual basis.

2. Advance payment (AV):

AB = NB × 15%

3. Advance payments for previous quarters (AVpred) reduce the current advance payment:

Amount AB to be paid = AB - ABpred

The payment is sent to KBK 182 1 05 01021 01 1000 110

The income of Vesta-1 LLC for the half-year amounted to 930,000 rubles, expenses - 633,000 rubles. In April, the first advance payment of 18,000 rubles was sent to the budget. Let's determine the payment for half a year.

AB = 44,550 rub. ((930,000 rub. - 633,000 rub.) × 15%)

AB payable = RUB 26,550. (RUB 44,550 - RUB 18,000)

The deadlines for making advance payments in 2016 are as follows: April 25, July 25, October 25.

ATTENTION!

We take all indicators for calculating the tax base (NB) from the Book of Income and Expenses - Sections I and IV.

The maximum rates of the “simplified” tax are indicated above, but in many constituent entities of the Russian Federation the rates have been reduced since 2016. The exact meanings can be found in the laws of the subjects.

Table. Budget classification codes (BCC) for advance payments according to the simplified tax system for 2016

Which BCCs should be used under the simplified tax system in 2017? What are the BCCs with the object “income” and “income minus expenses” (6% and 15%)? Have the simplified BCC changed in 2018 for legal entities and individual entrepreneurs? Let's talk about this and provide a table with the BCC according to the simplified tax system for 2018 (for different taxation objects).

When to pay payments under the simplified tax system in 2018

Payers of the simplified tax system in 2018 must quarterly calculate and pay advance payments for the “simplified” tax no later than the 25th day of the month following the quarter, as well as the tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When paying the simplified tax system, you must indicate in the payment slip the budget classification code (BCC) to which the tax is transferred according to the simplified tax system.

Budget classification codes according to the simplified tax system in 2018 must be indicated in field 104 of the payment order (according to the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, as amended by order No. 90n dated June 20, 2016). For legal entities (organizations) and individual entrepreneurs (IP) on the simplified tax system, the indicators depend on:

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

KBK according to the simplified tax system “income” in 2018 (6%)

The BCC for the simplified tax system for 2018 with the object “income” is single - 182 1 05 01011 01 1000 110. Advance payments and a single tax at the end of the year are transferred using this code (182 1 05 010 11 01 1000 110).

The BCC for penalties of the simplified tax system 2018 and the code for paying the fine differs in the 14th and 15th digits (21 and 30 instead of 10). Let us summarize the BCC according to the simplified tax system “income” for 2018 in the table. It is relevant for organizations and individual entrepreneurs:

Here is an example of filling out a payment order for payment of the simplified tax system “income” (6 percent) in 2018:

BCC under the simplified tax system “income minus expenses” in 2018 (15%)

For organizations and individual entrepreneurs on the simplified tax system “income minus expenses”, 19 out of 20 KBK digits coincide. Check that in the KBK simplified tax system for 15 percent in 2018, in place of the 10th digit there is “2” and not “1”. This will be the main difference compared to the “income” object.

If “income minus expenses” is chosen as the object of taxation, then the KBK simplified tax system in 2018 for organizations and individual entrepreneurs is as follows:

Here is an example of filling out a payment order for payment of the simplified tax system “income minus expenses” (15 percent) in 2018:

The BCC of the minimum tax according to the simplified tax system is the same as the code for the single tax and advance payments for the object “income minus expenses”. Therefore, the minimum tax under the simplified tax system for income minus expenses in 2018 is paid to KBK 182 1 05 01021 01 1000 110.

Deadline for payment of taxes and advance payments in 2018

Pay the simplified tax system for 2017 no later than March 31, 2018. Advance payments – no later than the 25th day of the month following the reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). In 2018, the payment deadlines are as follows (taking into account the postponement of weekends):

• for 2017 – 04/02/2018
• for the 1st quarter of 2018 – 04/25/2018
• for the first half of 2018 – 07/25/2018
• for 9 months of 2018 – 10/25/2018

Cheat sheet for using budget classification codes

Why are KBK needed?

Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Using these codes, budget funds are grouped, including taxes and insurance contributions. For example, all personal income tax receipts are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.

Where it is necessary to indicate the BCC

First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form, given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Please note that only one budget classification code can be specified in a payment order. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.

In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, and also in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.

What does the budget classification code consist of?

According to the Procedure for the formation and application of budget classification codes of the Russian Federation (approved by order of the Ministry of Finance of Russia dated 06/08/18 No. 132n), each BCC consists of 20 digits (they are called digits).

The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance contributions (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.

The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for unified taxes with “simplified” , UTII and Unified Agricultural Tax - “105”, for state duty - “108”.

Digits seven through eleven are used to provide detail within each income group.

The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values ​​“06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values ​​“03”, “04” and “05” are reserved for municipal budgets

The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.

The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources - “120”.

BCC for taxes and contributions for past periods

The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).

An accountant should remember one important rule: as soon as new BCC values ​​appear, the previous values ​​become ineffective and cannot be used. When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.

By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.

If a special BCC for payments for past periods is not provided, then the current code applies to all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.

The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must enter the BCC valid in 2019. Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.

When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.

What to do if the KBK is indicated with an error

In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is offset, the taxpayer will remain in arrears.

If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.

Elena Mavritskaya, leading expert at Online Accounting.

This page is intended for those companies that have not yet issued an ELS. If you already have an ELS, then you here

Details for filling out a payment form to customs:

recipient bank – Operations Department of the Bank of Russia, Moscow 701

BIC 044501002, account No. 40101810800000002901,

recipient – ​​Interregional operational UFC (FTS of Russia),

INN/KPP – 7730176610/773001001,

OKTMO – 45328000.

KBK (column 104 in paragraph) - depending on the purpose of the payment (see below)

Column 107 must contain the customs code (see below)

All customs payments (duties, fees, VAT and excise taxes) are paid by bank transfer.

In the vast majority of cases, you need to make 2 payments: an advance payment and a fee. Advance payment is suitable for customs clearance fees, VAT and excise duty. The second, respectively, is for import duties. I talked about calculating the amount of customs duties.

When making payments ARCHIVED Fill out the payment order correctly! Very often, even experienced foreign trade participants make mistakes when filling out payments.

Sample of filling out an advance payment until 31/12/2018 (i.e. for payment of fees and VAT) is presented below:

The values ​​highlighted in yellow must be replaced with your own.

Undoubtedly, any accountant or manager will be able to independently fill out the recipient’s details, BUT what is worth paying attention to:

- Column 101 - here we enter your status as a participant in foreign trade activities. For legal entities it is 06, for individual entrepreneurs - 17.

- column 104 - code KBK. For advance payments This " 15311009000010000180 » (data is outdated) New details for this link.

- column 105 - code OKTMO- always 45328000

— Column 107 is for some reason the most difficult for everyone. Most often mistakes are made in it. In this column we indicate the customs code. This is not the code of the customs post, but the code of the customs office whose competence includes the post where you are being processed. This code consists of 8 digits. If you know the name of the customs office, you can look up the code. If column 101 is filled out incorrectly, as a rule, the client bank will not allow you to fill out this column.

— columns 106,108-110 are not filled in.

Sample of filling out a payment form for import duties (until 12/31/2018):

To pay the import duty, you only need to change the BCC and the purpose of payment. All other columns remain the same. BCC for duty such " 15311011010011000180 » (data is outdated). New details for this link.

If you fill out the payment slip incorrectly, your money will go to the wrong place and you will not be able to release the cargo. If you do not fill out column 107, the money will hang on the FCS accounts as unidentified, and you will have to spend several working days to get it out of there. To transfer them, you need to apply to the FCS payment department. The application can be sent by fax to the phone number listed on the FCS website. If column 104 (KBK) is filled out incorrectly, you need to apply for a refund to the payments department of the customs office where the money was sent.

KBK STS, which must be indicated in field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P), depends on the tax object chosen by the payer.

KBK simplified tax system "income"

Organizations that have chosen “income” as the object of taxation indicate one of the following BCCs, depending on which payment under the simplified tax system is transferred to the budget:

KBK simplified tax system “income minus expenses”

Payers with this taxable object use the following BCCs to pay payments under the simplified tax system:

KBK: minimum tax simplified tax system

Since 2017, the BCC has changed for payers who have chosen “income minus expenses” as an object and are obliged to pay at the end of the year. Now the minimum tax is transferred to the same BCC as the tax under the simplified tax system “income minus expenses”, calculated in the usual manner - 182 1 05 01021 01 1000 110. That is, when paying the minimum tax for 2017, you need to indicate exactly this regular BCC.

KBK simplified tax system for the year

During the year, tax payers under the simplified tax system must make advance payments with an additional tax at the end of the year or pay the minimum tax (clause 3, 7, article 346.21, clause 6, article 346.18 of the Tax Code of the Russian Federation). At the same time, advance payments and the tax itself under the simplified tax system for the year are paid to the same BCC. For example, an organization using the simplified tax system for “income” when transferring tax for 2017 and paying an advance for the first quarter of 2018 must indicate the BCC in both payments 182 1 05 01011 01 1000 110.

KBK USN: IP

There are no separate BCCs for individual entrepreneurs on the simplified tax system - they use the same BCCs as organizations on the simplified tax system. And just like organizations using the simplified tax system, the choice of BCC for entrepreneurs depends on the object of taxation.