Kbk profit is a subject of the Russian Federation. CBC for income tax

In field 104 of the payment order, when paying income tax, organizations must indicate the CCC corresponding to this tax.

Ordinary tax on profit (not on dividends received from foreign companies, and not from income from state/municipal securities) is distributed between the federal or regional budgets. Accordingly, when paying income tax to an ordinary payer (who is not a member of a consolidated group of taxpayers), it is necessary for each of these budgets to issue their own payment order, in which to indicate the BCC tied to a specific budget (Order of the Ministry of Finance of Russia dated 08.06.2018 N 132n):

Interest on income tax: KBK-2019

Penalties on income tax, as well as the amount of tax itself, are distributed between the budgets:

KBK (penalties): income tax

When paying a fine for income tax in the payment, indicate one of the following CBCs, depending on the budget:

KBC: income tax on dividends

When paying a "dividend" income tax, KBK depends on who and to whom paid dividends:

CFC: income tax on income in the form of CFC profit

When paying tax on income in the form of profits of a controlled foreign company, you must specify the CFC 182 1 01 01080 01 1000 110. If you need to pay a penalty or a fine, then the CCC is indicated in the payment 182 1 01 01080 01 2100 110 or 182 1 01 01080 01 3000 110 respectively.

KBK: income tax on income from state and municipal securities

To pay this type of income tax, its own CCC is provided - 182 1 01 01070 01 1000 110. Penalties on this tax are paid to the CBC 182 1 01 01070 01 2100 110, and the penalty 182 1 01 01070 01 3000 110.

Companies need to pay income tax in 2019 to the CBC, as amended by the order of the Ministry of Finance dated 06/09/17 No. 87n. Officials have introduced new codes for income tax, which Russian companies pay on interest earned on outstanding bonds and bonds with mortgage-backed issued since 2007.

Income tax BCCs are codes that companies put down in payment orders in order to transfer funds to the budget. Not so long ago the codes were updated. Let's analyze what are the differences between the new KBK income tax in 2019 for legal entities from the former and how to apply them.

Important! There will be new CBCs for companies. The editors of the "UNP" found out

CCC for income tax in 2019 for legal entities

Organizations and entrepreneurs are required to pay income tax:

• 17% - to the regional budget;
• 3% - to the federal.

The same distribution and rates apply in 2019. However, from January 1, 2018, payment orders for the transfer of income tax must be filled out in a new way. Officials changed the codes budget classification, which must be reflected in the field 104 instructions (order of the Ministry of Finance dated 06/09/17 No. 87n).

Changes in for legal entities, although not significant, must be taken into account when filling out payment orders. They affect the amounts of taxes that organizations are required to transfer from income on tradable bonds and mortgage-backed bonds issued since January 2007. See the table below for which CBKs need to transfer bond tax.

New KBK income tax 2019 (bond tax)

Transfer tax on other income according to the same CCC that were in force last year (see table).

CCC 2019 income tax for legal entities

Other CCC income tax 2019

All legal entities are the entities whose duties include the accrual and payment of tax on the resulting profit. The exception is enterprises on preferential taxation regimes, such as UTII, ESHN, STS, as well as organizations exempt from tax on the basis of paragraphs. 2 and 4 Art. 246 and Art. 246.1 of the Tax Code of the Russian Federation. The combination of taxation regimes, for example, OSNO and UTII, involves the calculation of tax only as part of the profit received on OSNO.

The tax rate is set for commercial organizations in the amount of 20%. The exceptions are some educational and medical institutions, agricultural institutions, participants in regional investment projects, etc. in accordance with Art. 284 of the Tax Code of the Russian Federation.

For more information on tax rates, see this material .

Tax payments must be made monthly or quarterly. The frequency of accruals depends on the total revenue of the organization or its status (Article 286 of the Tax Code of the Russian Federation).

For more information on tax calculation and frequency of payments, see the material "Advance income tax payments: who pays and how to calculate?".

Deadline for payment of advance tax - next month for the reporting period, no later than the 28th. Final annual amount for income tax must be transferred to the budget no later than March 28.

On our forum, you can discuss any question that you have about the calculation and payment of certain taxes, as well as the formation of reports on them, including income tax. In, for example, we are discussing innovations in the calculation of income tax.

CCC of income tax in 2019-2020 for legal entities

The tax payment is made in federal budget and budgets of subjects of the Russian Federation.

For the period 2017-2020, this distribution is set as follows:

• to the federal budget - 3% of the tax base;
• budgets of subjects - 17%.

When paying income tax in 2019-2020, the following CBCs are used (orders of the Ministry of Finance dated November 29, 2019 No. 207n, dated June 8, 2018 No. 132n):

• 182 1 01 01011 01 1000 110 - for transfers to the federal budget;
• 182 1 01 01012 02 1000 110 - when credited to the budgets of the constituent entities of the Russian Federation.

These codes are used by organizations that are not consolidated groups of payers, foreign institutions and participants in production sharing agreements.

At BCC 182 1 01 01090 01 1000 110, it is necessary to pay income tax on income received in the form of interest on bonds of Russian organizations (with the exception of bonds of foreign organizations recognized as tax residents of the Russian Federation) issued in the period from 01/01/2017 to 12/31/2021 inclusive , as well as for mortgage-backed bonds issued after 01.01.2007.

For line-by-line explanations on how to fill out a payment form for the transfer of income tax for the year and advance payments, as well as examples of such payment orders, see the Ready solution from ConsultantPlus.

CBC for fines and penalties for income tax in 2019-2020

If the company is late in payments, it will have to pay the accrued interest on the tax. It is recommended to accrue and calculate penalties on your own before submitting updated calculations in case of arrears.

Take advantage of our interest calculator.

Payments for late payment taxes are also produced by various CBCs, depending on the budget - the recipient of the funds.

If the underpayment occurred according to the federal budget, then the BCC for penalties will be as follows: 182 1 01 01011 01 2100 110. The CCC for fines is 182 1 01 01011 01 3000 110.

If arrears are found in the budgets of the constituent entities of the Russian Federation, penalties are transferred using the CCC 182 1 01 01012 02 2100 110, and for fines, CCC 182 1 01 01012 02 3000 110 is provided.

But for other categories of taxpayers, the legislation provides for other CBCs. For your convenience, we have compiled the main CCCs for income tax in force in 2019-2020 into a single table

For all the information on how to fill out a payment order for the transfer of interest on income tax, as well as a sample of such a payment order, see the Ready Solution from ConsultantPlus.

Results

BCC for profit in 2019-2020 has not changed. When transferring payments, you should pay attention to which budget the funds are credited to - each of them is characterized by the use of its own CCC. If the tax is not transferred on time, the payer will have to pay penalties and, possibly, fines, which also have their own CCC.

The budget classification codes for paying income tax in 2018 have not changed. To these KBKs were added more codes that are used to pay the contributions of firms that receive interest on ruble bonds Russian companies. At the same time, it should be taken into account that the issue of these bonds should fall on the period 01/01/2017-12/31/2021. When paying taxes, it is necessary to pay attention to which account they are transferred cash. The recipient of taxes can be both the Federal budget and the budget of the subject of the Russian Federation.

Terms of payment of contributions are established by law. They are paid monthly or quarterly. Exceptions to these rules are listed in Tax Code RF in Art. 286 p. 3. In case of untimely transfer of taxes, penalties are provided. They are also paid for by separate CCC.

To calculate income tax, a base is initially determined. It represents the profit, the amount of which must be multiplied by the established tax rate. It is 20%. This is indicated in the Tax Code of the Russian Federation in Art. 284 p. 1. Of these, 3% are transferred to the Federal budget, and 17% - to the regional.

Note. For certain categories taxpayers this rate can be reduced to 12.5%.

Separate income tax rates on dividends are also established:

• 0% if, as of the date of the decision on the payment of income, the Russian company has more than half of the authorized capital for one year continuously;
• 13% if a Russian company pays dividends;
• 15% if the dividend is paid by a foreign company.

Income tax is a direct tax. It must be paid by both resident legal entities and foreign companies that operate on the territory of the Russian Federation and receive income from their activities. Also pay tax individual entrepreneurs working on common system taxation.

Income tax is not paid:

• Individual entrepreneurs who pay contributions under special tax regimes: UTII, USN and ESHN;
• persons involved in investment project the Skolkovo center;
• gambling business owners.

CCC for income tax in 2018 for legal entities

To pay each tax from different types income, certain budget classification codes are established.

CBC of income tax for 2018 from income received in the form of interest on bonds of Russian companies

Legal entities must pay taxes on income received in the form of interest on ruble bonds of Russian companies. These securities must be issued from 01/01/2017 to 12/31/2021. Contributions are paid according to separate budget classification codes.

CCC penalties for income tax 2018

In case of late payment or private execution tax liabilities on contributions to the federal budget or the budget of a constituent entity of the Russian Federation tax office there are certain penalties. They are paid according to separate budget classification codes.

KBK interest on income tax in 2018 for legal entities

Penalties, like fines, are charged for untimely or partial payment mandatory contribution. AT payment order indicate a specific budget classification code.

Let's consider what CSC codes indicate in the payment for the transfer of interest on income tax for the federal and regional budgets. In 2018, changes were made to the CCC codes for income tax.

Income tax codes can be easily confused. Various codes have been adopted for transfer to the federal and regional budgets. BCC for penalties and fines also have different meanings.

The basic income tax rate is 20%. Of them:

• 3% is deducted to the federal budget;
• 17% is paid to the regional treasury.

Since the beginning of 2018, new CCCs have been in force for income tax on interest on bonds of domestic institutions, the issuance of which has fallen for the period from the beginning of 2017. and by the end of 2021 Accordingly, the code for penalties applied due to the fact that mandatory payment transferred after the due date.

KBK interest on income tax

Penalty codes are dependent on the budget level where they are transferred. So, in 2018 CBC, the penalty for corporate income tax sent to the federal budget will differ from the penalty code paid to the regional treasury.

For example, if an arrears are found in the treasury of the constituent entities of the Russian Federation, then penalties are transferred using the code 182 1 01 01012 02 2100 110 KBK, sent to the budget of the subject in 2018.

Other CCC penalties for income tax

The procedure and terms for calculating penalties

In 2018, the penalty is calculated in accordance with the requirements of Federal Law No. 401. The amount of interest charged depends on how long the payment was overdue. If the delay in payment of the mandatory payment is 30 days or less, then the rate of 1/300 of the refinancing rate is used. Above this period, a tariff of 1/150 of the current refinancing rate begins to operate.