Kbk for payment of the usn. What is the BCC under the simplified tax system Income and Income minus expenses? Kbk according to usn for the year income

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.

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 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.

When u and there is an obligation to independently calculate and pay the amount of tax obligations. To correctly distribute tax amounts across the relevant budgets, the payer must indicate the correct BCC indicator, which will differ for payments under the “STS 6%” and “STS 15%” options.

What is the BCC under the simplified tax system?

When issuing payment orders for the transfer of tax payments, the subject must independently fill out a number of mandatory details and payment attributes, which include the BCC. The basic indicators of the BCC were approved by Order of the Ministry of Finance of the Russian Federation No. 65n, while for the “” scheme (at a rate of 6%) they have not changed since 2011.

It must be taken into account that when using different procedures for calculating tax liabilities, different BCC values ​​will be taken into account. This is due to the need to correctly distribute the amounts of the main tax, penalties, etc. Although the BCC values ​​differ for different types of targeted payments, an error in filling out documents will not have such significant consequences - the tax authority is obliged to take into account the amount of tax, even if a previously valid code is indicated.

If under the “Income” scheme the indicators have not changed since 2011, then for the payment option at a rate of 15%, important changes took place in 2017 - there is no longer an independent BCC for calculating and paying the minimum tax liability.

It should also be noted that according to the “STS-Income” option, the tax liability rate will be 6%, and for “” the rate is 15% of. Let's consider the current KBK details that business entities operating under various variants of the simplified tax system are required to use in 2017.

The current indicators of the BCC can be clarified not only in Order No. 65n, but also in the territorial tax office. In addition, when using official electronic resources of the Federal Tax Service, the subject will be asked to select the desired BCC or set of current codes.

KBK for simplified tax system in 2017

Minimum tax

When choosing a tax accounting scheme using a rate of 15%, the concept of minimum tax is applied (for the “STS 6% of income” option, this rule is absent). The basis for paying a tax liability at the minimum threshold arises if, when the amount of income is reduced by recognized expenses, the amount of the tax liability does not exceed the legal minimum - 1% of the estimated amount of income.

Until 2017, the KBK details for transferring the specified payment were separated into a separate group, so currently the following features of filling out documents must be taken into account:

• basic payment for the type in question for 2015-2016 – 182 1 05 01050 01 1000 110;
• penalties for the specified obligation – 182 1 05 01050 01 2100 110;
• penalties – 182 1 05 01050 01 3000 110.

Thus, when calculating the amount for past reporting periods, you need to use independent code indicators. When filling out documents for the current year 2017, standard KBK details will be used according to the “STS 15%” scheme.

The video below will tell you what KBK is on the simplified tax system:

Payment

The latest amendments to the BCC indicators for simplified taxation schemes are dated 2014, since then they have remained unchanged. For the “STS 15%” option (including when calculating and paying the minimum tax liability), the current indicators are:

• principal amount – 182 1 05 01021 01 1000 110;
• for making obligations – 182 1 05 01021 01 2100 110;
• to transfer penalties – 182 1 05 01021 01 3000 110.

The administration of these payments is carried out by the Federal Tax Service inspectorate. If the forms contain incorrectly filled in data on the BCC codes, the transferred payment may be returned to the subject, or will be listed in the “unclarified payment” category.

It must be taken into account that the tax obligation is considered properly fulfilled only from the date of transfer of funds to the budget.

simplified tax system 6%

To fill out payment documents under the “STS 6%” option in the current calendar period, you must take into account the following values:

• for the amount of the main obligation –182 1 05 01011 01 1000 110;
• when calculating late fees - 182 1 05 01011 01 2100 110;
• for the transfer of penalties accrued by the Federal Tax Service inspection - 182 1 05 01011 01 3000 110.

If the specified indicator was filled out incorrectly in the payment documents, the person has the right to send a written notification to the Federal Tax Service inspectorate indicating the required code. In this case, the amount will be transferred to the required line of the budget classification.

What should a subject pay and where should he pay on the simplified tax system? Where can I get payment details? The video below will tell you about this:

Penalties are amounts that the taxpayer is obliged to transfer to the budget if the payment of tax or advance payments on it occurred later than the due date. Tax under the simplified tax system is no exception, and if it is not paid on time, penalties are charged for each day of delay. In this article we will look at how to calculate penalties for the simplified tax system, how to accrue them in accounting, and which BCCs to use for transfers in 2018.

Penalties on advance payments under the simplified tax system and tax

“Simplers” transfer advance payments for the simplified tax system based on the results of the 1st quarter, half a year and 9 months. Advances must be paid to the budget no later than April 25, July 25 and October 25, respectively (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). At the end of the year, the final calculation of the “simplified” tax is made, which organizations should pay no later than March 31, and individual entrepreneurs - April 30. If the payment deadline coincides with a weekend or holiday, it is postponed to the next nearest business day.

In what cases can penalties be accrued under the simplified tax system:

• if the “simplifier” did not transfer payments on time, resulting in a tax arrears;
• if payments were made on time, but due to incorrect calculation the amount of advances or taxes was underestimated, which also resulted in arrears.

In addition to penalties, in case of late payment of tax (but not advance payments), the Federal Tax Service may apply a fine in the amount of 20% of the amount of arrears (clause 1 of Article 122 of the Tax Code of the Russian Federation).

The tax authorities may discover the arrears after receiving a declaration under the simplified tax system, and then the Federal Tax Service sends the payer a request to pay the arrears and penalties. The taxpayer himself can also find it - in this case, he can independently calculate the amount of penalties, pay them along with the arrears, and then, if the tax amount was underestimated, submit an updated simplified tax return.

How are penalties calculated according to the simplified tax system?

The obligation to pay advances and taxes is considered fulfilled at the moment of presentation of the payment order for their transfer to the bank, if there is a sufficient amount of money in the payer’s account (clause 1, clause 3, article 45 of the Tax Code of the Russian Federation). Delay in the transfer of tax payments occurs the next day after the date established for their payment, and it is accrued for each calendar day before the day on which the debt is repaid (clause 3 of Article 75 of the Tax Code of the Russian Federation).

Example

The advance payment for the simplified tax system for the 1st quarter of 2018 was paid on April 30. In this case, penalties will be accrued within 4 days (from April 26 to April 29). And if the advance payment had been delayed by only 1 day, having paid it on April 26, no penalties would have been accrued at all, since the day of payment of the debt is not included in the period for accruing penalties.

Please note that from October 1, 2017, a new procedure for calculating penalties is applied (clause 4 of article 75 of the Tax Code of the Russian Federation):

• For individual entrepreneurs and individuals, penalties, as before, are calculated from 1/300 of the refinancing rate in force during the period of delay.
• For legal entities, 1/300 of the ref rate is applied only if there is a delay of up to 30 calendar days, and starting from the 31st day, penalties are calculated from 1/150 of the current ref rate for each overdue day.

Example

The deadline for paying the “simplified” tax for 2017 is 04/02/2018. The organization paid it only on 05/07/2018, the payment amount is 25,000 rubles. The period of delay is 34 calendar days (from April 3 to May 6). The refinancing rate from March 26, 2018 is 7.25% (let’s assume that it will remain at this level until May 7, 2018).

Let's calculate penalties for the first 30 days:

25,000 rub. x (7.25% x (1/300)) x 30 days. = 181.25 rub.

Starting from 31 days, penalties will be:

25,000 rub. x(7.25% x (1/150) x 4 days = 48.33 rub.

For the entire period, penalties of 229.58 rubles were accrued. (181.25 + 48.33).

Calculation of penalties according to the simplified tax system: postings

“Simplified” accounting managers must carry out operations to accrue penalties and additional tax charges. The calculation of penalties is given in the accounting certificate, and for the amount of penalties according to the simplified tax system, entries are made in accounting as follows:

• Dt 99 “Penies” Kt 68 “STS” - the amount of penalties accrued for arrears on the “simplified” tax/advance payment; the posting date will be the date of the Federal Tax Service's request for payment, or the date indicated in the accounting certificate;
• Dt 68 “USN” Kt 51 – penalties are transferred to the budget.

In tax accounting, penalties and fines under the simplified tax system, as well as for other taxes, are not taken into account and the base for the “simplified” tax is not reduced (clause 1 of article 346.16; clause 2 of article 270 of the Tax Code of the Russian Federation).

KBK: penalties of the simplified tax system in 2018

When paying taxes, advances on them, penalties and fines, you need to remember that each type of payment has its own BCC. They also differ for penalties for the “simplified” tax.

Thus, penalties for the simplified tax system “income” and “income minus expenses” are transferred to different

To calculate the minimum tax according to the simplified tax system, you can use a free online calculator directly on our website.

Who pays the minimum tax

At the end of each year, all individual entrepreneurs and organizations using the simplified tax system “Income minus expenses” calculate two tax:

• Ordinary tax, i.e. (income - expenses) x 15%.
• Minimum tax, i.e. (income) x 1%.

It is the tax that turns out to be higher than the other that individual entrepreneurs and organizations must pay to the tax authority. Thus, the single tax of the simplified tax system “Income minus expenses” (ordinary tax) cannot be less minimum tax, i.e. one percent of income.

note that the difference between the usual and paid minimum tax can be included in expenses in the following tax periods (based on the results of the following years).

Example of calculating the minimum tax

At the end of the year, an individual entrepreneur or organization has the following indicators: income - 1,000,000 rubles, expenses - 940,000 rubles.

1. The tax according to the simplified tax system is equal to (1,000,000 rubles – 940,000 rubles) x 15% = 9,000 rubles.
2. The minimum tax is 1,000,000 rubles x 1% = 10,000 rubles.

Conclusion: in this case, you will have to pay the minimum tax (10,000 rubles), since it turned out to be more than the single tax of the simplified tax system (9,000 rubles). Also, do not forget that the difference between the regular and minimum tax (1,000 rubles) can be taken into account as expenses next year.

How to pay taxes on the simplified tax system throughout the year

Below are instructions for paying the simplified tax system:

During the year, it is impossible to say for sure whether or not you will have to pay the minimum tax, because it is calculated only at the end of the year. Therefore, each reporting period (quarter) it is necessary to make advance payments as usual, i.e. (income - expenses) x 15%.

1. After the end of the year, individual entrepreneurs and organizations determine what tax they need to pay. The deadlines for paying the minimum and regular taxes are the same and coincide with the deadline for filing a simplified tax return. For individual entrepreneurs - no later than April 30, for organizations - no later than March 31.
2. If it turns out that you need to pay a minimum tax, then its amount can be reduced by the advance payments already paid. In addition, if their amount turns out to be more than the minimum tax, then you do not need to pay it. The remaining part of the advance payments can be taken into account when paying taxes next year or returned by writing an application to the tax office.
3. From 2017, the minimum tax will need to be paid to the same BCC that is established for the single tax of the simplified tax system with the object “income minus expenses” - 182 1 05 01021 01 1000 110 . According to this BCC, it will be necessary to pay the final tax for 2019.