Kbk penalties usn minimum tax. What is the BCC under the simplified tax system Income and Income minus expenses? Can everyone choose USN
STS income (6%)
BCC for payment of simplified taxation income (6 percent)
CBC for the payment of interest on simplified taxation income (6 percent)
STS income minus expenses (15%)
BCC for payment of the simplified tax system income minus expenses (15 percent)
BCC for the payment of interest on the simplified tax system income minus expenses (15 percent)
Minimum tax (until 01.01.2016)
CBC for paying the minimum tax under the simplified tax system (until 01/01/2016)
FILES
Important clarifications on the CCC for paying taxes on the simplified tax system
Simplified is the most attractive tax system for small and medium-sized businesses. Its popularity is explained by the minimum tax burden, the most simple reporting and accounting procedure among all systems. This is especially convenient for individual entrepreneurs. The two versions of this system differ tax rate, base and method of tax calculation:
- STS - Income (or STS -6%): 6% of the entrepreneur's profit is deducted to the state;
- STS -- Revenues minus expenses (or STS-15%): the state is entitled to 15% of the difference stated in the title of the tax.
Should I follow one or the other of these varieties? An entrepreneur can change his decision annually by notifying the tax authority of his intention before the end of the year.
Can everyone choose USN?
In order to switch to a “simplified system”, an enterprise must meet some conditions that are simple for a small business:
- have fewer than 100 employees;
- do not “swing” at an income of more than 60 thousand rubles;
- have residual value cheaper than 100 million rubles.
For legal entities, these requirements are supplemented by a ban on branches and representative offices and the share of participation of other organizations in excess of a quarter.
IMPORTANT INFORMATION! A pleasant tax innovation regarding the simplified tax system: the 6% rate on the simplified tax system - Income, and so the lowest among taxation systems, can be reduced to 1% from 2016 on a regional initiative. And the USN-15 rate can turn into 5% if regional legislation so orders.
We pay a single tax
A tax that replaces several deductions at once that are common to others tax systems(personal income tax, VAT, property tax), is called unified. Regardless of which type of simplified tax system is chosen by the entrepreneur, it must be deducted in advance payments at the end of each quarter.
The amount of tax at the end of the year will need to be calculated, taking into account the advance payments made.
To transfer the amount of tax to the budget, you must correctly fill out the payment order, because taxes cannot be paid in cash.
In field 104, it is necessary to indicate the correct BCC for payment single tax on USN:
- for USN-6% - 182 1 05 01011 01 1000 110;
- for USN-15% - 182 1 05 01021 01 1000 110.
If advance payments were not made on time, for each missed day, penalties. To pay them, you need the following KBK:
- for USN-6% - 182 1 05 01011 01 2100 110;
- for USN-15% - 182 1 05 01021 01 2100 110.
If at the end of the annual period the tax on its results has not been paid, then in addition to penalties, fine 20% of the arrears. You need to pay it according to the following BCC:
- for USN-6% - 182 1 05 01011 01 3000 110;
- for USN-15% - 182 1 05 01021 01 3000 110.
Incorrect indication of the income code should not lead to major troubles. Indeed, even with an erroneous BCC, the money will go to the budget, and this payment details can always be clarified.
You can find a sample of the corresponding application.
However, the fact that a mistake will not result in sanctions should not discourage you. In any case, this is a waste of time and nerves. Therefore, changes in the CSC need to be monitored. Moreover, it is not at all difficult for payers on the simplified tax system with the “income” object to do this: the codes for them have not changed since 2014.
The BCC for the simplified taxation system for 2014-2017 for various objects of taxation (including the CCC for the simplified tax system of 15% for 2014-2017) can be clarified in reference books. We are now only interested in the BCC for the simplified tax system 6% for 2019-2020. They are shown in the table.
IMPORTANT! The list of CBC for 2020 is determined by order of the Ministry of Finance dated November 29, 2019 No. 207n, and for 2019 it was established by order of the Ministry of Finance dated June 8, 2018 No. 132n. Find out which CSCs have changed since 2020.
USN codes "income" 6% for 2019-2020
|
182 1 05 01011 01 1000 110 |
182 1 05 01011 01 2100 110 |
182 1 05 01011 01 3000 110 |
|
|
182 1 05 01011 01 1000 110 |
182 1 05 01011 01 2100 110 |
182 1 05 01011 01 3000 110 |
As you can see, the BCC for the simplified tax system “income” of 6% for 2020 for each type of payment is no different from the BCC for the simplified tax system “income” for 2019 for the same types of payments. The difference in codes for the main tax, penalties and fines is only in one figure - in the 14th category, which characterizes the subtype of budget revenues.
Sample payment form for payment of the simplified tax system for a year you can find in the Ready solution from ConsultantPlus.
BCC for the simplified tax system "income" and "income minus expenses" in 2019-2020
There are no differences in the CCC used by organizations and individual entrepreneurs, however, their values for different objects of taxation are different. The 2019-2020 codes are shown in the table below.
As you can see, the difference is only in the tenth digit of the code (digits 9-11 are a sub-item of income).
Recall that these rates (6 and 15%) are generally established, but the regions may decide to reduce their value.
You can find examples of filling out a payment for the payment of the simplified tax system for the year in the Ready Solution from ConsultantPlus.
Read about the existing USN tax rates.
CBC for the minimum tax on the simplified taxation system
The minimum tax is paid only by taxpayers applying the simplified tax system "income minus expenses", in cases where the estimated amount of tax from the actual base is less than the minimum established by law - 1% of income.
Thus, at the end of the year, the accountant calculates two amounts, then compares them with each other and chooses the maximum for payment. Currently, the BCC for the minimum and regular tax under the simplified tax system "income minus expenses" is one: 182 1 05 01021 01 1000 110. The codes differed until 2017.
With the simplified tax system with the object "income", this tax is not calculated.
Read about the form on which the USN declaration is formed in this material .
Penalty under USNO
Penalties under the simplified taxation system are charged in case of delay in payment of tax and advance payments.
CBC for the simplified tax system "income" (penalties) in 2019-2020 - 18210 50101 10121 00110.
Also, an error when specifying the BCC in the payment order can lead to the calculation of penalties. Payment order with an incorrect code is either subject to a return or falls into the "Unexplained" category. Penalties are charged as long as the payment is included in this category. You can correct the situation by submitting an application for clarification of payment. After clarifying the penalty, you should reverse.
Results
The CBCs used under the simplified tax system have remained unchanged since 2014. At the same time, they differ depending on the objects of taxation and the type of payment (tax, penalties, fines). Incorrect indication of CSC in payment document may lead to non-crediting of money for its intended purpose and will require additional actions from the taxpayer to clarify the payment.
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
USN
For payments: USN tax (simplified): KBK USN income - 182 1 05 01011 01 1000 110, KBK STS income-expenses- 182 1 05 01021 01 1000 110 (182 1 05 01050 01 1000 110 - USN minimum tax for 2012-2015, and for 2016-2018, one STS "income-expenses" must be transferred).
By the way, can you absolutely free form and send to the IFTS, zero USN declaration.
In USN payments, indicate the period as follows:
for the 1st quarter - QA.01.2018
for the 2nd quarter - PL.01.2018
for the 3rd quarter - Q.03.2018
for the 4th quarter - DG.00.2018
UTII
For payments: UTII tax (imputation): KBK - 182 1 05 02010 02 1000 110
In UTII payments, the period should be indicated as follows:
for the 1st quarter - QA.01.2018
for the 2nd quarter - QF.02.2018
for the 3rd quarter - Q.03.2018
for the 4th quarter - Q.04.2018
Patent
Since 2013, new CSCs for the patent system (PSN) have appeared.
182 105 04010 02 1000 110 Tax levied in connection with the application of the patent system of taxation, credited to the budgets of urban districts (since 2013)
182 105 04020 02 1000 110 Tax levied in connection with the application of the patent system of taxation, credited to the budgets of municipal districts (since 2013)
182 1 05 04030 02 1000 110 Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the federal cities of Moscow and St. Petersburg (since July 2013)
IP payment
IP payment for oneself
On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order No. 255n dated December 27, 2017). However, later it was canceled (order No. 35n dated February 28, 2018). For an additional percentage, the BCF does not change.
There is no error in the table. BCC in 2017 in the FIU are the same for fix. parts and for incomes over 300 tr.
| Payment type | Before 2017 (for any year before 2016, 2015, etc.) | After 2017 (for any year - 2017, 2018, etc.) |
|---|---|---|
| Insurance premiums 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 from incomes exceeding 300,000 rubles. | 182 1 02 02140 06 1200 160 | 182 1 02 02140 06 1110 160 |
| insurance premiums for health insurance IP for yourself in the FFOMS fixed amount (based on the minimum wage) | 182 1 02 02103 08 1011 160 | 182 1 02 02103 08 1013 160 |
Specify the period in the FIU - DG.00.2018
Penalties and fines
We change the 7th digit on the right (for example, KBK USN income):
BCC for tax transfer - 182 1 05 01011 01 1 000 110 (initial)
BCC for the transfer of tax penalties - 182 1 05 01011 01 2 000 110 (this was the case until 2015). Since 2015, 182 1 05 01011 01 21 00 110 - for the payment of interest, 182 1 05 01011 01 22 00 110 - for interest.
CBC for transferring a tax penalty - 182 1 05 01011 01 3 000 110
Wrong CBC?
Did you make a mistake in the CSC and incorrectly indicated it? We are writing for the Federal Tax Service Inspectorate or the Pension Fund of the Russian Federation: Application for the transfer of KBK.doc.
With the help, you can generate payments and receipts for the payment of any taxes of the simplified tax system, UTII and for employees in 2017, submit any reports via the Internet, etc. (from 150 r / month). 30 days free. At the first payment () three months as a gift.
KBK USN, which must be indicated in field 104 of the payment order (Appendix 3 to the Regulation of the Bank of Russia 19.06.2012 N 383-P), depends on the object of taxation chosen by the payer.
KBK USN "income"
Organizations that have chosen "income" as the object of taxation indicate one of the following CCCs, depending on which payment under the simplified tax system is transferred to the budget:
BCC USN "income minus expenses"
Payers with this object of taxation use the following BCC to pay payments under the simplified tax system:
KBK: minimum tax USN
Since 2017, the BCC has changed for payers who have chosen “income minus expenses” as an object and are required to pay at the end of the year. Now the minimum tax is transferred to the same CCC as the tax under the simplified tax system "income minus expenses", calculated in the usual way - 182 1 05 01021 01 1000 110. That is, when paying the minimum tax for 2017, you need to specify this particular regular CBC.
KBK USN for the year
During the year, taxpayers under the simplified tax system must pay advance payments with an additional tax at the end of the year or with the payment of a 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 for the same CCC. For example, an organization on the simplified tax system “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
For individual entrepreneurs on the simplified tax system, there are no separate BCCs - they use the same BCCs as organizations on the simplified tax system. And just like organizations on the simplified tax system, the choice of CBC for entrepreneurs depends on the object of taxation.
in 20165. Deadlines for reporting with budget classification codes
6. CCC for fines and penalties for late reporting
7. The nuances of using CSC for IP on the simplified tax system
8. If the wrong BCF is specified
8.1. Sample application for the transfer of CBC
9. If you are unable to file your returns in person
9.1. Sample
Structure of BCC 2016
The CSC consists of 20 digits (numbers). As part of the BCC, the code of the manager of budget funds, the code of the type of income, and the code of operations are indicated.
The code budget classification- this is a grouping of profits and expenses of budgets of any level of the financial system, as well as a source of financing the deficit. BCC is recognized as an integral element of the classification of budget profits of the Russian Federation.
To understand how to use the CSC, consider its structure:
1. The first three digits indicate which organization the fee is intended for. This may be the Federal Customs Service, FSS, Pension Fund, IFTS, FFOMS.
2. The next 11 digits "report" the type of income, and to which budget the payment will go. The following three sets of numbers are most commonly used:
- 000-1-00-00-000-00… - income.
- 000-2-00-00-000-00… - free transfers.
- 000-3-00-00-000-00… - business income or other entrepreneurial activity.
3. The next block of 4 digits 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 CBCs in 2015. Now, when filling out payment orders, you need to focus on the new CCC, since many of the old ones are excluded. It is assumed that the new codes will continue to operate in 2016.
Payers of the simplified taxation system, taking into account expenses, at the end of the year had an obligation to pay a minimum tax - 1% of income. The minimum tax is paid if its amount turns out to be more than the tax on the simplified tax system calculated in general order. The taxpayer has the right to include the difference between the minimum tax and the tax calculated in the general manner in the costs of the simplified tax system.
BCC on the simplified tax system is the same for both LLC and IP. BCC differ from each other 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 - QU.01.2015.
- For the 2nd quarter - PL.01.2015.
- For the 3rd quarter - Q.03.2015.
- For the 4th quarter - DG.00.2015.
BCC object "income" under the simplified tax system in 2016
|
Tax levied on USN taxpayers 6%, that is, those who have chosen income as an object of taxation (for recalculation, arrears, payment debts, 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 an object of taxation as profit (by percentage of transfers of this type) | 182 1 05 01011 01 2200 110 |
| BCC for the simplified tax system 6%, - for those taxes that are paid by legal entities and individual entrepreneurs that have chosen income as an object that is taxable (the amount of the accrued fine for such a transfer in accordance with the procedure for regulatory acts) | 182 1 05 01011 01 3000 110 |
BCC object "income minus expenses" in 2016
| Tax levied on taxpayers who have chosen income reduced by the amount of expenses as an object of taxation (STS 15%) | 182 1 05 01021 01 1000 110 |
|---|---|
| The amount of tax that is paid by payers who preferred the object of taxation to profit reduced by costs (penalty on such transfers) | 182 1 05 01021 01 1000 110 |
| 182 1 05 01021 01 2100 110 | |
| Taxes paid by entrepreneurs and legal entities who opted for 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 on USN payers who preferred the object of taxation 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 year CSC the minimum tax of the simplified tax system, if it is paid to the treasury of the territorial district of Russia (the amount of transfers, arrears, debts on such payments, including those canceled). | 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 the state structures of the 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 work on the simplified tax system is 1%), which is sent to the budget of a constituent entity of the Russian Federation (a fine for such a transfer in accordance with legislative acts Russia). | 182 1 05 01050 01 3000 110 |
Deadlines for the submission of taxes, fees, filing a declaration
The tax is paid once a quarter if there is income. The tax must be rounded to the nearest roubles. 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 LLC until March 31.
The USN declaration is submitted in tax times per year until 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. It does not matter whether the advance payments have been paid or not. It is necessary that the amount of payments does not exceed 50% of the amount of tax. You do not need to apply for a minimum tax credit. If the amount of advance payments is higher than the amount of the minimum tax, it is not necessary to transfer it to the budget.
CBC for fines and penalties for late reporting
To pay penalties and fines, we change two numbers in the penultimate block:
- CBC for tax transfer - 182 1 05 01011 01 10 00 110.
- CBC for the payment of penalties - 182 1 05 01011 01 21 00 110.
- BCC for interest - 182 1 05 01011 01 22 00 110.
- CSC for a fine -182 1 05 01011 01 30 00 110.
What are the penalties for late submission of reports to the FIU:
- If the delay is less than 180 days - 5% of the amount of the contribution for each month, but not more than 30% and not less than 100 rubles.
- In case of delay for more than 180 days - 30% of the amount plus 10% for each month, but not less than 1 thousand rubles.
What are the penalties for late submission of the declaration to the tax office:
- If the delay is less than 180 days - 5% of the tax amount, but not more than 30% of the specified amount and not less than 1 thousand rubles.
- In case of delay for more than 180 days - 30% of the tax amount plus 10% for each month.
In other words, if the USN tax is paid, but the declaration is not submitted, the fine is 1 thousand rubles. Fines and penalties are not reflected in the declaration. In the absence of tax payments and deductions, the PFR provides for a penalty of 1/300 multiplied by the amount of the payment and the refinancing rate.
The nuances of using BCC for IP on the simplified tax system
For individual entrepreneur it is difficult to clearly distinguish between property for everyday life and property for doing business. For this reason, it is rather problematic to determine profit: if income is received after carrying out operations related to the activities of an individual entrepreneur, it is included in tax base USN. 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 BCC USN 2015 does not differ from the procedure provided for legal entities.
If an invalid CCF is specified
If you indicated the wrong budget classification code in the reporting, you need to write an application for the transfer of the BCC. See sample application below.
Fig. 1 Sample application for the transfer of CSC
If you are unable to file your return in person
If you cannot personally submit reports to the IFTS, FSS and PFR, transfer the documents through a trusted person. This requires a power of attorney. IN pension fund require that the power of attorney be certified by a notary. See below for a sample authorization letter.
Rice. 2 samplepower 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 diskette with an electronic copy. The reporting date will be the day you send the letter.
