The article will talk about payment for penalties. What you need to know, what a sample document looks like, and how to fill it out - below.

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If payment of any nature is late, you will have to pay a penalty. In order to correctly fill out the receipt and calculate the penalty, you need to have a general understanding of the document.

What you need to know

The Tax Code contains deadlines within which the taxpayer must pay the fee. If the payment deadlines are not met, this is fraught with consequences in the form of payment of a penalty.

This item is specified in the agreement or provided for by law. It can be either fixed or depend on the percentage for each overdue day.

The law does not allow verbal agreements on the payment of a penalty. A written agreement is required.
When calculating penalties, the amount of debt, the accrual period, and the size are taken into account.

The amount for which a penalty is calculated is taken into account only that which was not paid. Signs of a penalty are:

• application for late obligations;
• daily accrual;
• percentage ratio.

The penalty is calculated as follows:

1. The amount of debt is determined.
2. The period of delay is calculated.
3. The penalty rate is established.
4. The amount of fines for one day is determined. In this case, the amount of debt must be multiplied by the rate.
5. The total amount of the penalty is determined.

Has penalties and features:

Notification of the presence of a penalty must be sent by the tax service or fund. There is no need to pay yourself, as the payment may remain unclear.

The principle by which the penalty will be calculated depends on the type of debt. In case of tax arrears it is one, but for the bank it is another. The amount of the penalty may be specified in the agreement.

If this item is not present, then the calculation is made on the basis of the Russian Federation.

Definitions

Payment order	One of the forms of non-cash payment, representing the desire of the account owner to transfer an amount to a bank or other institution
Penya	Type of penalty, fine for failure to make a payment, which is mandatory for payment
Pension Fund	An off-budget organization whose purpose is to manage finances for the pension provision of citizens. Formed from contributions from tax payers
simplified tax system	One of the tax regimes that facilitates the activities of organizations. Replaces most mandatory taxes with one
Personal income tax	Income tax; calculated from the income of individuals
VAT	Indirect type of tax, when a share of the cost of the product is withdrawn and paid to the budget

Classification of species

Penalties can be legal or contractual. Depending on the relationship between the right to collect penalties and the right to compensate for damages - set-off, penalty, alternative and exclusive.

Legal - a penalty that is established by law for certain types of obligations. The amount and conditions for calculating penalties are provided for by the regulatory act, and not by the parties to the obligations.

It is mandatory to collect it. The contractual penalty is provided for in the agreement of the parties. They are the ones who agree on the amount of the penalty, the conditions and timing of its payment.

Settlement penalty is a type of penalty when losses are recovered in the part that is not covered by the penalty. A fine is imposed on top of the costs incurred.

In case of an exception, only a penalty is collected, losses are not taken into account. When paying an alternative penalty, the creditor chooses independently what to pay - a penalty or damages.

Normative base

Instructions for filling

Filling rules:

Particular attention must be paid to filling out the fields. If you provide incorrect details, the payment will not go through.

An order to pay a fine differs from a regular payment order in the following ways:

Emerging nuances

If the payment order contains errors - an incorrectly specified account or bank account, an incorrect bank name, then the payment will be considered not made. After accrual of penalties, it is necessary to display this as transactions in the accounting reports.

It looks like this - D99 K68. the penalty is transferred indicating the same BCC as the VAT (for which the arrears arose).

If in the Pension Fund

If the deadline for paying contributions to the Pension Fund is missed, a penalty is imposed. In the payment order you must indicate the KBK code - 2000.

According to personal income tax

If employees are paid income, the organization is considered a tax agent. It must calculate and withhold tax from individuals correctly and on time in order to pay it to the budget.

Income can be withheld from any amount – whether paid to the taxpayer or through third parties. Tax is paid to the budget at the place of registration. It happens that it is impossible to hold on.

What to do in such a situation? The taxpayer is obliged to report this to the tax office. This must be done before the tax period ends.

After notification, the obligation to withhold tax is suspended. If the taxpayer meets the deadline, no penalty will be charged. If the period ends and the tax service is not notified, a penalty will be assessed without fail.

When generating a payment, you must provide the following details:

• code KBK;
• status;
• sequence;
• OTKMO;
• the basis for the operation;
• taxable period;
• form number;
• date of compilation;
• payment type.

The document must be drawn up in 4 copies, which are submitted to the taxpayer’s bank, 2 copies to government agencies and one remains with the payer.

If the tax debt was paid voluntarily, then it is better to pay the penalty immediately.

According to the simplified tax system

The budget classification code for payment of penalties under the simplified regime in 2019 remained the same. The penalty is not included in the expense book, so there is no need to display it in the financial statements.

The penalty is calculated in the following way: the amount that is unpaid is multiplied by the number of days of delay. Then it is multiplied by 1/300 and the current bet.

The accounting reports are displayed as follows:

Calculation of penalties under the simplified regime has its own peculiarities. If there is a delay in payment, no fine will be charged, only a penalty.

The procedure for filling out the payment slip depends on the type of basis used for calculating the penalty. In case of voluntary repayment, you should indicate - ZD.

Other details:

Status	09
Type of transaction	01
Sequence	5
Code	0
Document number and date	0

VAT

If the tax is not transferred or paid on time, you will have to pay a penalty. The penalty begins to accrue from the next day when it was necessary to pay.

For example, for the 3rd quarter, taxes must be paid by December 25th. If this does not happen, then from December 26 the penalty begins to accrue.

The amount of penalties for value added tax is influenced by the following indicators:

• the amount of tax that did not go to the budget;
• period of delay;
• refinanced rate that was in effect during this period.

The formula for calculating penalties is to multiply the amount of unpaid tax by the number of days overdue. Next, divide the bet by 300 and multiply by the resulting number - amount * number of days.

You can calculate the amount of the penalty yourself or wait for a notification from the tax office. In 2019, the rules for calculating penalties are the same. Only the rate has changed; this year it is no longer 8.25%, but 11%.

Algorithm of actions:

1. Determine the amount of VAT that was not paid.
2. Determine the date when the arrears arose. The next day will be the start date for accrual of penalties.
3. Decide on the day when the debt will be repaid.
4. Establish the rates in effect at the time the penalty occurs.
5. Calculate the amount of the penalty.

Example document

In order for the money to go into the budget, you must fill out the payment order correctly. Otherwise, the money will not be credited to the correct account and will be counted as another payment or classified as unknown. The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Form 0401060 is used, given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. You will find a sample of filling out the 2019 personal income tax payment form below.

When to pay

Payment of the tax must be made 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 is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee was given the appropriate funds.

Therefore, if on the same day you transfer personal income tax from the salary for the previous month and from vacation pay for the current month, then you need to fill out your payment order for both salary and vacation pay (letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 @).

How to fill out a tax payment order

Please indicate the amount in full rubles. The rule applies: transfer taxes to the budget in full rubles, rounding kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round to the nearest 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 field is assigned its own number. Let's look at the rules in more detail.

In 2019, you will need the KBK code for personal income tax 18210102010 011000110. It is the same for paying personal income tax on wages and benefits, and for paying personal income tax on dividends.

Props 21 indicates the order. It is determined in accordance with Article 855. 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 carry out operations if there are not enough funds in the organization’s account. When transferring personal income tax on a monthly basis, the value “5” is indicated in field 21. If you transfer tax at the request of the Federal Tax Service, 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, payment orders must indicate the 8-digit OKTMO code.

Field 106 is intended to identify the payment by its intended purpose. The bases are indicated using a letter code:

• TP - for current payments;
• ZD - for debt repaid voluntarily;
• TR - debt repaid at the request of regulatory authorities;
• AP - arrears repaid on the basis of an inspection report before the inspection requirement is issued.

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

In field 107 you must indicate the frequency of payment of the tax amount or a specific date. Periodicity is essentially the tax period for which money is transferred. Maybe: once a month, a quarter, once every six months or a year. For transfers for October 2019, you need to indicate “MS.10.2018”.

Attribute 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 declaration for the tax paid or “0” if the tax is transferred to the budget before the submission of the declaration. If the debt is repaid at the request of the tax authorities, its date is indicated in this field.

Sample personal income tax payment order in 2019

Payment of penalties by payment order in 2019

Such a payment order has both similarities with a regular one (it states the same status of the payer, indicates the same details of the recipient, the same income administrator), and differences. We will dwell on the latter in more detail, and then we will provide a sample payment slip for penalties for personal income tax 2019.

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

KBC for transferring penalties: 182 1 01 020 10 01 2100 110

The second difference between a payment order for penalties is detail 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 tax code, that is, voluntary repayment of debt for expired tax periods in the absence of a requirement from the Federal Tax Service.
2. If you pay at the request of the Federal Tax Service. In this case, the base will have the form TP.
3. You transfer based on the inspection report. This is the basis of payment to AP.

The third difference is detail 107. Its value depends on what served as the basis for the payment:

1. For voluntary payment – ​​“0”. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.02.2018 - penalties for February 2019.
2. When paying at the request of tax authorities (basis of TR) - the period specified in the request.
3. When repaying penalties according to the verification report (the basis of the AP), they also put 0.

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

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

In field 109, indicate:

• date of requirement of the Federal Tax Service - for the basis of payment TR;
• the date of the decision to bring (refusal to bring) to tax liability - for the basis of an administrative agreement.

In order for the tax you transferred in 2019 to reach its destination, you need to correctly fill out the payment order (Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012). Otherwise, you will have to either clarify the payment or re-transmit the tax amount to the budget (subclause 4, clause 4, clause 7, article 45 of the Tax Code of the Russian Federation).

When filling out a payment form for personal income tax, you need to take into account some features.

You can download the payment order form.

Payer status

Depending on who transfers personal income tax to the budget, the following status is indicated in field 101 of the payment order.

Indication to KBK when filling out a payment order for personal income tax payment

When filling out field 104 of the payment order, it is also important who exactly remits the tax.

Sample payment order for personal income tax in 2018-2019. can be found in .

When transferring penalties in the 14th category, “1” changes to “2”, in the 15th - “0” to “1”. For example, KBK for payment of penalties for personal income tax by a tax agent: 182 1 01 02010 01 2100 110.

When paying a fine in the 14th category, “1” changes to “3”. For example, the KBK for payment of a personal income tax fine by a tax agent: 182 1 01 02010 01 3000 110.

If the organization has a separate division

Then personal income tax on income paid to employees of a separate unit (SB) must be transferred to the location of this SB (Clause 7, Article 226 of the Tax Code of the Russian Federation). Accordingly, in the personal income tax payment you must correctly indicate the checkpoint of the separate division, OKTMO, as well as the details of the Federal Tax Service at the location of the OP.

You can find the payment details of the Federal Tax Service in ours.

Keep in mind that at the location of the OP, you must also list personal income tax calculated on income paid to individuals under civil contracts that separate divisions entered into with them on behalf of the parent organization (

In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields of a new payment order - payment slip - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund. As well as the use of cash register systems in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance premiums to the budget, use standard payment order forms. The form and fields of the payment order, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget.

A cash register is required for all non-cash payments.

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

• bank card;
• any electronic wallets;
• online banking, etc.

CCP for non-cash payments: what has changed

Was

Cash register systems are used when accepting or paying funds using cash and (or) electronic means of payment for goods sold, work performed, services provided...

It became

Cash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash register until July 1, 2019 (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018).

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 2018, new rules for non-cash payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:

• make sure that the payer has the right to dispose of the money;
• check whether the payment meets the established requirements;
• find out whether there is enough money in the account for payment;
• carry out other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal instruction of the bank that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service will have to pay a penalty.

New rules for filling out payment orders for personal income tax from August 1, 2016

In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.

Payment amount in words field 6 indicated only in paper payments; in the electronic version, the amount is not indicated in words.

In field 21 " " you need to write a number 5 , and before there were 3.

Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)

In field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

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Paying taxes for third parties: how to fill out a payment form

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and physical). The Federal Tax Service said.

Legal entities can transfer taxes from their account to other organizations, and managers have the right to pay off the company's tax obligations from their own funds. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.

In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or Pension Fund) and the registration number of the organization.

If tax is transferred, indicate the name of the tax and for what period the payment is made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.

In this case, the total number of characters in the “Purpose of payment” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

For your information

When transferring insurance premiums for current periods, in the “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt that was formed earlier. And only after that the remaining amount will be counted towards current payments.

Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.

In field 8 on the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Place the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.

Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13

The rules for processing all other payments, except for taxes, contributions and payment for municipal and government services, remain the same.

A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.

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Details for filling out payment slips for taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.

New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).

ADDITIONAL LINKS on the topic

1. Examples of FILLING PAYMENTS TO THE TAX OFFICE
   The rules for filling out payment orders when transferring payments to the budget were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums.
2. 
   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.
4. 
   A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account must take the following actions...

Payment order or payment order document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to the account of an individual entrepreneur or pay a dividend to the founder, transfer wages to employees, etc. everything is below )

A payment order can be generated (and sent via the Internet) in Internet banking (for example, Sberbank-online, Alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs because... it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Payments can also be generated using online accounting, for example.

Vacation and sick leave can be combined in one payment if they are paid in the same month. Then indicate the period as the first number, for example - 09/01/2018.

Where can I get a payment order for free? How to fill out a payment order? What types of payment orders are there? I will post here samples of filling out payment slips in Excel for 2018-2019, made using the free Business Pack program. This is a fast and simple program. In addition to payment slips, it also contains a bunch of useful documents. I recommend to all! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

Sample payment slip

Since 2017, tax contributions can be clarified if the bank name and the recipient's account are correct. The remaining contributions must be returned and paid again (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Region will have to enter new bank details; in the “Payer’s bank” field, you need to put “GU Bank of Russia for the Central Federal District” and indicate BIC “044525000”.

Taxes, unlike contributions, are calculated and paid rounded to whole rubles.

Purpose of payment: Personal income tax withheld by a tax agent from employee salaries for September 2018

Payer status: Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

Basis of payment:– “TP”, if you pay current tax; – “ZD”, if you voluntarily repay the debt; – “TR”, if you are transferring the amount upon request from the tax office.

TIN, KPP and OKTMO should not start from scratch.

In field 109 (date, below the “reserve field”, on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF) they set 0.

In field 107 (period, below “code”, on the left) enter the month in which the employee(s) received taxable income.

If an error is made in field 107, then the payment must be clarified by writing a letter to the Federal Tax Service in any form.

Fig. Sample of filling out a payment order (personal income tax for employees) in Business Pack.

KBK NDFL

Current for 2016-2017. For 2017, the BCC was not changed.

Payment	BCC for tax	KBK for penalties	BCC for fine
Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation	182 1 01 02010 01 1000 110	182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
Personal income tax on income received by citizens registered as: – entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation	182 1 01 02020 01 1000 110	182 1 01 02020 01 2100 110	182 1 01 02020 01 3000 110
	182 1 01 02030 01 1000 110	182 1 01 02030 01 2100 110	182 1 01 02030 01 3000 110
Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation	182 1 01 02040 01 1000 110	182 1 01 02040 01 2100 110	182 1 01 02040 01 3000 110