Which BCCs should be used under the simplified tax system in 2017? What are the BCCs with the object “income” and “income minus expenses”? How will the simplified BCC change in 2017? We'll talk about this in our article.
Deadline for transferring the single tax to KBK in 2017
Payers of the simplified tax system 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.
KBK simplified tax system “income” in 2017
The BCC for the simplified tax system for 2017 is provided for by the Instructions approved by Order of the Ministry of Finance dated July 1, 2013 No. 65n. For the simplified tax system with the object “income”, the single BCC for 2017 is 182 1 05 01011 01 1000 110. Please keep in mind that in 2017, when transferring the “simplified” tax, the payment order must indicate the BCC depending on whether it is transferred the amount of tax, penalties and or fines. KBK simplified tax system “6 percent” in 2017 are as follows:
KBK simplified tax system “income minus expenses” in 2017
If “income minus expenses” is chosen as the object of taxation, then the KBK simplified tax system in 2017 for organizations and individual entrepreneurs is as follows:
Entrepreneurs who violate the process or procedure for paying taxes understand that they face increasing penalties for the amount that had to be paid. But not everyone knows how they are calculated and accrued, how legal these actions are and how to pay penalties correctly. To make the payment correctly, you must use the current KBK. Under the simplified tax system, KBK penalties for income in 2017 will differ from the previous year and from the KBK that is used for penalties on the object “income minus expenses.”
One of the reasons for accruing penalties is late payment. This situation arises in cases where the deadline for paying the tax is strictly limited. For example, under the simplified tax system, this period is the date of the month that follows the reporting quarter.
Confusion most often occurs if the last payment deadline is a weekend or holiday. Then the deadline for payment is postponed to the first working day. In this case, it is better to pay the tax early or call the tax authority at the place of registration and clarify the payment procedure in terms of working days.
When is a fine charged?
The simplified tax system involves making quarterly advance payments, which will then be counted towards the amount of tax arising on the base for the year. Typically, untimely transfers of advance amounts do not cause a fine. Tax authorities often fine people for late payment of annual taxes.
In case of violation of payment of the annual tax, penalties will also be charged, which will then have to be paid.
By the way, penalties and fines arise not only due to late payments, but also due to those that are not fully made.
In fact, liability for violation of deadlines and payment does not always occur. The fact is that tax authorities have the right to impose fines and calculate penalties, but are not obliged to do so. All decisions are made individually for each payer. So, if you are late with payment by one day, then penalties may not be calculated.
Reason for payment
Just because you know you're three days late paying your taxes doesn't mean you need to use a calculator to figure out the penalty amount and then send it through the bank. Most likely, such actions will result in an unknown amount.
The main basis for paying penalties is the receipt of a request from the tax service, which will indicate the deadlines, the rate, and the amount of the calculated liability.
The entrepreneur will only have to find the appropriate BCC and pay the claim.
Calculation example
Let's consider a situation where there is a delay in payment of the advance payment. For example, Belova T.F. it was necessary to pay a tax amount equal to 4,500 rubles by April. The date of this month falls on a weekend, the next working day is April 27. But for some reason, Tatyana Fedorovna did not have time to pay the tax on that day, but made the payment on the 30th. Thus, to calculate penalties, you need to know the number of days overdue. In this case, it will be equal to three days, since the last date for payment was the 27th.
The rate applied for penalties is 1/300 of the Central Bank refinancing rate. It is on this basis that the tax authorities will calculate the three-day delay if they deem it appropriate.
In this case, to pay penalties, Tatyana must:
- Receive a notification from the tax authorities about the need to pay penalties.
- Make payment through a bank branch in accordance with the current BCC.
- If the object of tax calculation is income, KBK 182 1 01011 01 2000 110.
- If the object of tax calculation is income reduced by the amount of expenses, use KBK 182 1 01021 01 2000 110.
So, considering the procedure for calculating and paying penalties, it should be noted that the tax authorities are dealing with this issue. When paying penalties, you should take care of the correctness and relevance of the specified BCC. Thus, the KBK of penalties under the simplified tax system “income” for 2017 differs from the KBK relevant for the object “income minus expenses”.
From November 30, 2016, “another person” (i.e., anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.
Special modes
simplified tax system
For payments: Tax simplified tax system (simplified): KBK simplified tax system income - 182 1 05 01011 01 1000 110, KBK simplified tax system income-expenses - 182 1 05 01021 01 1000 110 (182 1 05 01050 01 1000 110 - simplified tax system minimum tax for 2012-2015, and for 2016-2018 you must list one simplified tax system “income-expenses”).
By the way, you can absolutely free generate and send to the Federal Tax Service, a zero declaration of the simplified tax system.
In simplified taxation payments, the period should be indicated as follows:
for the 1st quarter - KV.01.2018
for the 2nd quarter - PL.01.2018
for the 3rd quarter - KV.03.2018
for the 4th quarter - GD.00.2018
UTII
For payments: UTII tax (imputation): KBK - 182 1 05 02010 02 1000 110
In UTII payment slips, indicate the period as follows:
for the 1st quarter - KV.01.2018
for the 2nd quarter - KV.02.2018
for the 3rd quarter - KV.03.2018
for the 4th quarter - KV.04.2018
Patent
Since 2013, new BCCs for the patent system (PSN) have appeared.
182 105 04010 02 1000 110 Tax levied in connection with the use of the patent taxation system, credited to the budgets of urban districts (since 2013)
182 105 04020 02 1000 110 Tax levied in connection with the use of the patent taxation system, credited to the budgets of municipal districts (since 2013)
182 1 05 04030 02 1000 110 Tax levied in connection with the use of the patent taxation system, credited to the budgets of the federal cities of Moscow and St. Petersburg (from July 2013)
IP payment
Individual entrepreneur's payment for himself
On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order dated December 27, 2017 No. 255n). However, then it was canceled (order dated February 28, 2018 No. 35n). For the additional percentage, the BCC does not change.
There is no error in the table. BCC in 2017 in the Pension Fund are the same for fix. parts and for incomes over 300 tr.
| Payment type | Until 2017 (for any year before 2016, 2015, etc.) | After 2017 (for any year - 2017, 2018, etc.) |
|---|---|---|
| Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation in a fixed amount (based on the minimum wage) | 182 1 02 02140 06 1100 160 | 182 1 02 02140 06 1110 160 |
| Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation with income exceeding 300,000 rubles. | 182 1 02 02140 06 1200 160 | 182 1 02 02140 06 1110 160 |
| Insurance premiums for medical insurance for individual entrepreneurs for themselves in the Federal Compulsory Compulsory Medical Insurance Fund in a fixed amount (based on the minimum wage) | 182 1 02 02103 08 1011 160 | 182 1 02 02103 08 1013 160 |
The period to be indicated in the Pension Fund is GD.00.2018
Penalties and fines
We change the 7th digit on the right (using the example of KBK USN income):
KBK for tax transfer - 182 1 05 01011 01 1 000 110 (original)
BCC for transferring tax penalties - 182 1 05 01011 01 2 000 110 (this was the case until 2015). From 2015, 182 1 05 01011 01 21 00 110 – for payment of penalties, 182 1 05 01011 01 22 00 110 – for interest.
KBK for transfer of tax fine - 182 1 05 01011 01 3 000 110
Incorrect KBK?
Did you make a mistake in the KBK and indicate it incorrectly? We are writing for the Federal Tax Service or Pension Fund: Application for transfer of KBK.doc.
With the help, you can generate payments and receipts for the payment of any taxes under the simplified tax system, UTII and for employees 2017, submit any reports via the Internet, etc. (from 150 rubles/month). 30 days free. With your first payment() three months free.
in 20165. Deadlines for submitting reports with budget classification codes
6. KBC for fines and penalties for late submission of reports
7. The nuances of using KBK for individual entrepreneurs on the simplified tax system
8. If an incorrect BCC is specified
8.1. Sample application for transfer of KBK
9. If you cannot submit your reports in person
9.1. Sample
Structure of the KBK 2016
KBK consists of 20 bits (digits). The BCC includes the code of the manager of budget funds, the code of the type of income, and the code of transactions.
The budget classification code is a grouping of profits and costs of budgets at any level of the financial system, as well as the source of financing the deficit. BCC is recognized as an integral element of the classification of profits of the Russian budget.
To understand how to use the KBK, consider its structure:
1. The first three digits indicate which organization the collection is intended for. This could be the Federal Customs Service, Social Insurance Fund, Pension Fund, Federal Tax Service, Federal Compulsory Medical Insurance Fund.
2. The next 11 digits “inform” about the type of income and which budget the payment will go to. The three most commonly used sets of numbers are:
- 000-1-00-00-000-00… - income.
- 000-2-00-00-000-00… - free transfers.
- 000-3-00-00-000-00… - income from business or other entrepreneurial activity.
3. The next block of 4 numbers indicates the type of payment.
4. The last 3 digits reflect the type of economic activity.
New KBK 2016
The Ministry of Finance of the Russian Federation approved new BCCs in 2015. Now, when filling out payment orders, you need to focus on the new BCCs, since many old ones have been excluded. It is expected that the new codes will continue to be in effect in 2016.
Payers of the simplified tax system, who take into account expenses, at the end of the year have an obligation to pay a minimum tax - 1% of income. The minimum tax is paid if its amount is greater than the tax under the simplified tax system calculated in the general manner. The taxpayer has the right to include the difference between the minimum tax and the tax calculated in the general manner into expenses under the simplified tax system.
The BCC on the simplified tax system is the same for both LLC and individual entrepreneur. BCCs differ depending on the object of taxation. In addition, in 2015-2016, a separate budget classification code for the minimum tax appeared.
The period in payment orders must be indicated as follows:
- For the 1st quarter - KV.01.2015.
- For the 2nd quarter - PL.01.2015.
- For the 3rd quarter - KV.03.2015.
- For the 4th quarter - GD.00.2015.
KBK object "income" under the simplified tax system in 2016
|
The tax levied on taxpayers under the simplified tax system is 6%, that is, those who have chosen income as the object of taxation (for recalculation, arrears, debts to pay payments, as well as canceled transfers) |
182 1 05 01011 01 1000 110 |
|---|---|
| Tax levied on taxpayers who have chosen income as an object of taxation (penalties on the corresponding payment) | 182 1 05 01011 01 2100 110 |
| Taxes that are transferred by payers who have opted for such a taxable object as profit (based on the percentage of transfers of this type) | 182 1 05 01011 01 2200 110 |
| BCC for the simplified tax system 6% - for those taxes paid by legal entities and individual entrepreneurs who have chosen income as an object, which is taxed (the amount of the accrued fine for such a transfer in accordance with the procedure of regulations) | 182 1 05 01011 01 3000 110 |
KBK object “income minus expenses” in 2016
| Tax levied on taxpayers who have chosen as an object of taxation income reduced by the amount of expenses (STS 15%) | 182 1 05 01021 01 1000 110 |
|---|---|
| The amount of tax paid by payers who chose as the object of taxation profit reduced by costs (penalties on such transfers) | 182 1 05 01021 01 1000 110 |
| 182 1 05 01021 01 2100 110 | |
| Amounts of taxes paid by entrepreneurs and legal entities who have chosen the object of taxation in the form of income, which is reduced by the amount of expenses (interest on such transfers). | 182 1 05 01021 01 2200 110 |
| Fees in the form of taxes that are levied from payers of the simplified tax system who chose to be taxed in the form of profit reduced by the amount of costs (the amount of the fine for such a transfer in accordance with regulations). | 182 1 05 01021 01 3000 110 |
| In 2015, the BCC of the minimum tax of the simplified tax system, if it is paid to the treasury of a territorial district of Russia (the amount of transfers, arrears, debts on such payments, including canceled ones). | 182 1 05 01050 01 1000 110 |
| Transfer of the minimum tax, which is sent to the treasury of the regional district of Russia (penalty on such payments). | 182 1 05 01050 01 2100 110 |
| Payment of the minimum tax to government agencies of a constituent entity of the Russian Federation (interest on transfer). | 182 1 05 01050 01 2200 110 |
| Payment of the minimum tax (the amount for enterprises that operate on the simplified tax system is 1%), which is sent to the budget of the constituent entity of the Russian Federation (a fine for such a transfer in accordance with the legislative acts of Russia). | 182 1 05 01050 01 3000 110 |
Deadlines for filing taxes, fees, filing declarations
Tax payment is made once a quarter if there is income. Tax must be rounded to the nearest ruble. If the amount of income is 0 rubles, no tax is paid.
Note
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Reporting deadlines:
- I quarter (3 months) – until April 25.
- II quarter (six months) – until July 25.
- III quarter (9 months) – until October 25.
- IV quarter (year) – for individual entrepreneurs until April 30, for LLCs until March 31.
The simplified tax system declaration is submitted to the tax office once a year before April 30 for individual entrepreneurs and until March 31 for organizations.
According to the procedure for filling out the declaration, the annual minimum tax is reduced by the amount of advance payments for the reporting periods. Whether the advance payments are paid or not does not matter. It is necessary that the amount of payments does not exceed 50% of the tax amount. There is no need to submit an application to offset payments against the minimum tax. If the amount of advance payments is higher than the amount of the minimum tax, there is no need to transfer it to the budget.
KBC for fines and penalties for late submission of reports
To pay penalties and fines, we change two numbers in the penultimate block:
- KBK for tax transfer - 182 1 05 01011 01 10 00 110.
- KBK for payment of penalties – 182 1 05 01011 01 21 00 110.
- BCC for interest – 182 1 05 01011 01 22 00 110.
- BCC for a fine –182 1 05 01011 01 30 00 110.
What penalties are provided for late submission of reports to the Pension Fund:
- If the delay is less than 180 days - 5% of the payment amount for each month, but not more than 30% and not less than 100 rubles.
- If there is a delay of more than 180 days - 30% of the amount plus 10% for each month, but not less than 1 thousand rubles.
What penalties are provided for late filing of a declaration with the tax office:
- If the delay is less than 180 days - 5% of the tax amount, but not more than 30 percent of the specified amount and not less than 1 thousand rubles.
- If the payment is overdue for more than 180 days - 30% of the tax amount plus 10% for each month.
In other words, if the simplified tax system has been paid, but the declaration has not been submitted, the fine is 1 thousand rubles. Fines and penalties are not reflected in the declaration. In the absence of payments of taxes and contributions to the Pension Fund, a penalty of 1/300 is provided, multiplied by the payment amount and the refinancing rate.
Nuances of using KBK for individual entrepreneurs on the simplified tax system
For an individual entrepreneur, it is difficult to clearly distinguish between property for everyday use and property for business activities. For this reason, it is quite problematic to determine profit: if income is received after operations related to the activities of an individual entrepreneur, it is included in the tax base of the simplified tax system. If the profit is not related to the business, you will have to take into account the amounts in personal income tax. In other cases, the procedure for using the KBK USN 2015 does not differ from the procedure provided for legal entities.
If an incorrect BCC is specified
If you indicated an incorrect budget classification code in your reporting, you need to write an application to transfer the BCC. See below for a sample application.
Fig. 1 Sample application for transfer of BCC
If you cannot submit your reports in person
If you cannot personally submit reports to the Federal Tax Service, the Social Insurance Fund and the Pension Fund of the Russian Federation, submit the documents through a proxy. To do this, you need to issue a power of attorney. The pension fund requires that the power of attorney be certified by a notary. See below for a sample power of attorney for filing reports.
Rice. 2 Samplepowers of attorney for reporting
Reports can be sent by mail in a valuable letter with a list of attachments in two copies. The documents are accompanied by a floppy disk with an electronic copy. The reporting submission date will be the day you send the letter.
