What BCCs are established for legal entities for the purpose of paying income tax in 2017? Which BCCs should be used to pay penalties and fines? We present you a convenient table with the current BCCs for 2017.

Paying taxes in 2017: new rates

The procedure for paying income tax in 2017 depends on the tax rate, which depends on the type of income (profit). Cm. " ".

By general rule(and most often) income tax must be paid to budgets of two levels:

• 3 percent of the profit amount – in federal budget(if the Tax Code of the Russian Federation does not set a zero rate);
• 17 percent of the profit amount goes to the regional budget (unless the Tax Code of the Russian Federation and regional legislation provide for other rates). This procedure is provided for in paragraph 1 of Article 284 of the Tax Code of the Russian Federation.

3% goes to the federal budget and 17% goes to the regional budget. Apply these rates to profits received from 1 January 2017. For 2016 profits, apply different rates: 2% to the federal budget and 18% to the regional budget.

Tax for 2016: payment deadline

The amount of income tax accrued for 2016 must be transferred to the budgets no later than March 28 of the year following the tax period. That is, no later than March 28, 2017 (clause 1 of article 287, clause 4 of article 289 of the Tax Code of the Russian Federation). Calculate it (reduce it) taking into account the advance payments transferred during the past year (clause 1 of Article 287 of the Tax Code of the Russian Federation).
Example.
At the end of 2016, Cosmos LLC received a profit of 1,600,000 rubles. Income tax is accrued in the amount of:

• to the federal budget - 32,000 rubles. (RUB 1,600,000 × 2%);
• to the regional budget - 288,000 rubles. (RUB 1,600,000 × 18%).

Read also Tax deduction and personal income tax on car sales in 2016

During the year, Cosmos made advance payments in the amount of:

• to the federal budget - 29,000 rubles;
• to the regional budget - 199,000 rubles.

Advance payments for income tax reduce the amount of income tax payable at the end of 2016. Therefore she composed:

• to the federal budget - 3000 rubles. (RUB 32,000 – RUB 29,000);
• to the regional budget - 89,000 rubles. (RUB 288,000 – RUB 199,000).

On March 28, 2017, the accountant of Kosmos (a legal entity) formalized the payment of tax with the following documents:
payment order to the federal budget in the amount of 3,000 rubles;
payment order to the regional budget in the amount of 89,000 rubles.

KBK for 2017: table

In 2017, to pay income tax, you need to use budget classification codes, which determine the ownership of the payment sent to the budget for the purpose of paying legal entities income taxes, penalties and fines.

Changes have been made to the 2017 BCC of income tax for legal entities. A separate code has been introduced for income tax of controlled foreign companies. See the current tax codes, penalties and fines in the tables.

When filling out payment orders for income tax, in field 104 of the payment order, you must indicate the appropriate budget classification code.

The KBK of income tax 2017 consists of 20 characters (all code characters cannot be equal to “0”) and is divided into two groups depending on the budget to which the legal entity transfers the tax. For current payments the codes are as follows.

Main BCCs of income tax in 2017 for legal entities

Since 2017, the BCC for the transfer of tax on income in the form of profit of a controlled foreign company (CFC) has changed. The new BCC for such payments is 182 1 01 01080 01 0000 110. The Ministry of Finance introduced changes by order No. 90n dated June 20, 2016.

Please note that when paying tax on dividends, KBK depends on who paid the income and to whom.

Every enterprise is familiar with the KBK, or budget classification code. Organizations that calculate and pay taxes send money using these codes. All budget organizations have their own code, according to which the operator sends cash.

One mistake made in the details can lead to the amount being stuck. Accordingly, the money will not get to where it is needed on time. This may lead to penalties and interest from the tax office. And then your organization will have to recognize the KBK by penalties for income tax to the budget of the constituent entity of the Russian Federation.

If it so happens that your company is late with the next payment, then you need to be prepared for the fact that you will have to pay a fine and penalty. You should do the calculation of penalties yourself, depending on the days of delay.

The payments themselves are made using various codes. Where additional funds were not paid, the BCC for penalties is indicated:

KBC for fines:

Legislation does not specify deadlines for paying taxes. All organizations that engage in business are required to pay sums of money to the state treasury. Companies calculate these amounts based on their profits.

After the calculation has been made and the tax has been calculated, payment must be made. For this purpose, there is its own KBK income tax.

KBK income tax

Organizations in the course of their activities earn profits on which they are required to pay taxes to the state. Depending on the subject, organizations pay a standard tax of 20%.

• 2% goes to the federal treasury.
• 18% goes to the regional budget.

Income tax is paid by organizations that work for OSNO. Companies using other types of tax systems: simplified tax system, UTII - pay a single tax.

If your organization operates on a general taxation system, then it pays tax on the profit received. Accordingly, the payment document indicates the KBK code:

These details are provided by all taxpayers, except for groups of taxpayers belonging to a partnership union and foreign companies.

The standard tax rate is 20%. The minimum rate that local authorities can set is 13.5%. The percentage going to the federal budget remains unchanged in any case.

At the end of the reporting period, you must fill out a declaration and make tax payments. KBK codes are indicated in payment documents. Based on this data, money is sent.

KBK penalties to the Federal budget

If the company is late in payment for some reason, penalties and fines are assessed. There is a BCC for penalties on income tax to the federal budget, which is a 20-digit set of numbers. So, if you need to send money to the federal budget for a penalty:

• 182 1 01 01011 01 2100 110 – KBK.

When sending a penalty to the regional fund KBK:

• 182 1 01 01012 02 2100 110.

When filling out payment documents, be sure to carefully check where the money is going.

Each KBK code is a specific organization. If you make the slightest mistake, the money will go to the wrong address. Late payment may result in further fines and penalties.

Income tax and BCC

All companies engaged in a certain type of activity make a profit and are required to pay tax to the state on this profit. All financial activities of enterprises are directly linked to income tax.

For all accounting operations and filling out payment documents, there are separate BCCs.

Let's look at KBK penalties for income tax.

182 1 01 01011 01 2100 110 – KBK tax penalties to the federal treasury.

182 – Government body code.

1 – income code.

01 – tax code.

01011 – income item.

01 – budget level (federal or regional).

2100 – reason for payment (fines, taxes, fines).

110 – classification of profit (income). Tax, non-tax, owner.

Correctness and accuracy when entering details will help the company avoid unnecessary expenses. Timely payment of taxes will not entail penalties from NI.

PC "Taxpayer PRO"

PC "Taxpayer" - designed for maintaining accounting, preparation of accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCC) with an electronic digital signature (EDS).

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What's new?

New form of calculation for insurance premiums (KND 1151111). Applicable starting from reporting for the first settlement (reporting) period of 2020

New patent application form (KND 1150010). Letter of the Federal Tax Service dated February 18, 2020 No. SD-4-3/2815@

The functionality for checking reports on individuals in the Pension Fund of the Russian Federation has been implemented using the program “PD ON” recommended by the fund (IF IT IS INSTALLED ON THE COMPUTER)

The format and form of SZV-TD (electronic work books) have been updated in accordance with the version of the format album 2.43d dated December 23, 2019

New formats have been implemented: simplified forms financial statements, accounting (financial) reporting forms, corporate property tax declaration forms

Accounting: In standard transactions of documents for write-off (sales) of inventory items (invoices, UPD, requirements), a formula has been added for calculating the amount of the transaction "At average cost". Calculation is done automatically

Accounting: The “Accounting certificate” document has been added to the “Group re-posting...” functionality

A PROJECT of reporting in the SZV-TD form has been implemented - electronic work books (the project has not yet been approved). Reporting is planned to be submitted to the Pension Fund on a monthly basis starting in 2020

Accounting: In the Purchases and Sales section, a new “Analytical report on sales” has been added for any time interval by customers and/or product (services) with big amount settings

In the "Salary statements" mode, the ability to print a list of statements has been added

KBK income tax

The amount of mandatory monthly or quarterly payment to the Federal Tax Service is distributed among the budgets of the Russian Federation different levels. KBK of income tax is a digital designation necessary for linking the transfer to a specific budget and issuing a payment document.

Revenue tax is paid by legal entities registered in the Russian Federation. When choosing preferential regimes, for example, the Unified Agricultural Tax or the simplified tax system, the organization’s profit tax is not transferred under the BCC.

The nuances of paying income tax according to different BCCs

The amount payable in 2017-2020 is distributed in the following order:

• 3% of the tax base goes to the Russian budget.
• 17% of the tax base is transferred to the budget of the constituent entity of the Russian Federation.

Table with KBK for income tax

The program will help you avoid common mistakes when filling out payment documents and losing transfers. You can pay income tax under the KBK in 2017 according to the values ​​​​presented above.

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