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 goods and materials (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 a large number 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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In the KBK income tax 2017 for legal entities changes have been made. 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.

Which KBK should I fill out when paying taxes for 2017? Where is the BCC entered in the payment order?

Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 01, 2013 No. 65n, new BCCs for 2017 were prepared. Budget classification codes for 2017 are important document details that must be filled out correctly. Just below you can find a table with new codes for 2017 with decoding. This article takes into account all changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a specific monetary transaction and is a convenient way to group expenses/income received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:

• make payment transactions accurately;
• track the history of movement of funds;
• make the work of public service employees easier;
• competently plan the budget and manage financial flows;
• record arrears of payment.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.

KBK: where to indicate?

The combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.

KBK: how many signs and what do they mean?

Based on Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups consisting of 1-5 characters:

No. 1-3 – code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for the payment of BCC for personal income tax in 2017, the number is “182”, for contributions to the Pension Fund – “392”.
No. 4 – show a group of cash receipts.
No. 5-6 – reflects the tax code. For example, for insurance premiums the value “02” is indicated, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
No. 7-11 - elements revealing the item and subitem of income.
No. 12 and 13 - reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize budget and insurance funds.
No. 14-17 – indicate the reason for the financial transaction:

1. making the main payment – ​​“1000”
2. accrual of penalties – “2100”
3. payment of the fine – “3000”
4. interest deduction – “2200”

No. 18 – 20 – reflects the category of income received by the government department. For example, cash, intended for payment of tax, are reflected with the code “110”, and gratuitous receipts - “150”.

Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:

– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK for taxes and insurance premiums in 2017

Ministry of Finance By Order dated 07.12. 2016 No. 230n introduced amendments to the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force on January 1, 2017. They cover in particular the following sections:

1. Corporate income tax – applies to firms working with foreign companies and receiving income from them.
2. USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
3. Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.

Since new BCCs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation, will help prevent troubles when making financial transactions. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).

View budget classification codes for 2016: "KBK for 2016"

Filling out the KBK in payment slips in 2017

A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance contributions; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:

Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making mistakes by filling out documents in electronic services. The following is a table of the current BCCs for 2017.

The KBK was filled out incorrectly. What to do?

Errors made when filling out the BCC in payment orders are not a reason to believe that the payment was not made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: penalties and fines are often charged for incorrectly filled out budget classification codes.

The reason is as follows: regulatory authorities cannot quickly analyze a financial transaction and reflect the actions on the correct account. During this time, the funds remain unrecorded, and the taxpayer is assigned arrears.

You can correct this situation like this:

1. Contact the financial institution with a request to provide written confirmation of the tax remittance within the established time frame. The document must bear a mark from the bank indicating the execution of the order.
2. Write an application to clarify the payment. It is recommended to attach a certificate proving the fact of payment and a statement of reconciliation.

Having received all the necessary documentation from the payer who made an error in the KBK, employees tax authorities They will check the receipt of funds into the account and correct the situation.
The incident can be resolved by submitting an updated declaration with the correct budget classification code. The Tax Code does not require additional documents to be attached, but experts recommend submitting an explanatory note stating:

• declaration filing period
• inaccurate information that needs correction

This way the problem will be solved much faster. It is worth remembering that during a desk audit in such cases, Federal Tax Service employees ask for explanations.

Based on materials from: buhguru.com

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 through which the operator sends funds.

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.