Details for paying the minimum tax. BCC under the simplified tax system: “income”, “income minus expenses” for individual entrepreneurs. Payment deadlines for individual entrepreneurs
The KBK penalty for the simplified tax system for income 2018-2019 differs both from the KBK for the tax itself, and from the KBK for penalties for the object of taxation “income minus expenses”. In our article, we will look at the BCCs that should be indicated to a “simplified person” when listing penalties under the simplified tax system, and we will tell you how the BCCs for the simplified tax system were affected by the changes in the procedure for determining the BCCs that have occurred since 2019.
What is the BCC for paying penalties under the simplified tax system “income” in 2018-2019
So, from 01/01/2019, the order of the Ministry of Finance dated 07/01/2013 No. 65n, which regulated the procedure for determining the BCC, was canceled, and instead the order dated 06/08/2018 No. 132n came into effect. Did this affect the KBK for simplification? Fortunately, no. The codes for transferring taxes, as well as penalties and fines, remain the same.
Thus, to pay penalties under the simplified tax system for the object “income” in 2019, as well as in 2018, the taxpayer should indicate BCC 182 1 05 01011 01 2100 110. This BCC has not changed at all since 2015.
KBK when transferring penalties under the simplified tax system “income minus expenses” in 2018-2019
Payers of the simplified tax system with the object “income minus expenses” when paying a penalty in the payment order must enter the code 182 1 05 01021 01 2100 110. This BCC is also indicated when paying a penalty under the simplified tax system with the object “income minus expenses” from 2015 to the present.
Fill out the payment form correctly and don’t miss everything necessary details This article will help you “Payment order for penalties in 2018 - 2019 - sample” .
Is there a special KBK for paying penalties on the minimum tax?
When paying penalties, you must also remember about the minimum tax that simplifiers pay with the object “income minus expenses.” It is equal to 1% of income for taxable period, if the tax according to the simplified tax system for the year is less than the minimum amount.
Since 2017, the BCC for it coincides with the BCC of the regular simplified tax system with the object “income minus expenses.” Accordingly, the BCC for penalties accrued since 2017 is the same: 182 1 05 01021 01 2100 110. The minimum tax (and penalties) accrued at the end of 2016 was paid under the same BCC.
Penalties incurred in the period 2011–2015 should have been transferred to KBC 182 1 05 01050 01 2000 110.
How to calculate penalties according to the simplified tax system
The penalty is the amount payable for late payment of tax or incomplete payment. Penalties are calculated from the day following the day set as the deadline for paying the tax, up to and including the day of payment of the arrears. In this case, the amount of penalties accrued on the arrears cannot exceed the amount of this arrears. This procedure applies when calculating penalties for arrears incurred after November 27, 2018.
With regard to penalties for older arrears, there are two positions on the question of the day from which the calculation of penalties stops. According to one of them, the penalty is calculated including the day of payment of the arrears. This position is given in paragraph 61 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, clarifications of the Federal Tax Service of the Russian Federation dated December 28, 2009. The second point of the position is that the accrual of penalties stops from the day the arrears are paid. This point of view is given in letters of the Ministry of Finance of the Russian Federation dated July 5, 2016 No. 03-02-07/2/39318, Federal Tax Service of the Russian Federation dated December 6, 2017 No. ZN-3-22/7995@.
You will find other important nuances of calculating penalties in this article.
Example
The LLC, using the simplified tax system, paid tax for 2018 on 04/04/2019 in the amount of RUB 1,100,000. At the same time, the deadline for payment of the simplified tax for legal entities (in accordance with Article 346.21 of the Tax Code of the Russian Federation) is 04/01/2019. Starting from April 2, the LLC incurred tax arrears, which were repaid on April 4. The number of days of delay is 3 days. The refinancing rate is 7.75%.
Penalties = 1/300 × 7.75% × 3 × 1,100,000 = 852.50 rubles.
Results
Almost every taxpayer has to pay penalties, so it is very important to calculate them correctly and indicate the correct details in the payment document. In this case, it is necessary to take into account the period of occurrence of the debt in order to use the required BCC that was in effect at the time the debt was formed.
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 it is necessary to transfer one simplified tax system “income-expenses”).
By the way, you can absolutely free form and send to the Federal Tax Service, zero declaration USN.
In payment slips simplified tax system period indicate like this:
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). By additional interest 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 premiums on pension insurance Individual entrepreneur for himself in the Pension Fund of Russia in fixed size(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 health insurance Individual entrepreneur for himself in the FFOMS 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
Change the 7th digit on the right (to example of KBK simplified tax system 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.
When transferring any tax, the code must be indicated in the payment order budget classification- KBK, including when paying tax according to the simplified tax system. At the end of the year, organizations must transfer it to the simplified tax system no later than March 31 (in 2019 - no later than 04/01/2019), individual entrepreneurs to the simplified tax system - no later than April 30. In addition, simplifiers quarterly calculate and pay advance tax payments to the budget - no later than the 25th day of the month following the quarter.
KBK simplified tax system “income” in 2019
The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated July 1, 2013 No. 65n). Thus, for the simplified tax system with the taxable object “income”, the total BCC for 2019 is 182 1 05 01011 01 0000 110.
However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, a tax penalty or a fine according to the simplified tax system are paid. Thus, the KBK simplified tax system “6 percent” in 2019 is as follows:
At the same time, the KBK simplified tax system “income” in 2019 for individual entrepreneurs and organizations is the same.
KBK simplified tax system “income minus expenses” in 2019
If the simplifier chose income reduced by the amount of expenses as the object of taxation, then the KBK simplified tax system “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:
KBK simplified tax system with “minimum tax” in 2019
If at the end of the year the simplifier pays the minimum tax according to the simplified tax system at the rate
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). At payment of the simplified tax system in the payment you must indicate 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 to payment order you need to indicate the KBK depending on whether the amount of tax, interest or fine is being transferred. 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:
KBK simplified tax system with “minimum tax” in 2017
From 2017, the minimum tax under the simplified tax system will no longer have a separate BCC. That is, the minimum tax in 2017 will need to be transferred according to the code for ordinary advance payments (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n). Let us explain how such a change in the BCC to the simplified tax system will affect real life.
Let’s assume that an organization with the object “income minus expenses” lost the right to the simplified tax system in September 2016. Following the results of 9 months of 2016, it reached the minimum tax according to the simplified tax system. It must be transferred no later than October 25th. You need to deposit money to KBK 182 1 05 01050 01 1000 110. It is this KBK that is valid for the minimum tax under the simplified tax system in 2016.
Now let’s imagine that the organization has finalized the simplified version by the end of the year. She has reached the minimum tax and must pay it no later than March 31, 2017. You need to transfer the money to another KBK - 182 1 05 01021 01 1000 110. New KBK Since 2017, it has been valid both for the regular tax on the object “income minus expenses” and for the minimum “simplified tax”.
In other words, in 2016, organizations with the object “income minus expenses” used two different BCCs. One for regular tax under the simplified tax system, the other for the minimum tax. Since 2017, the situation has changed - the BCC for such payments will be uniform. Next we present KBK table according to the simplified tax system for 2017.
